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Posted Thu, 15 Jun 2023 10:50:00 GMT by SimplyEasy
Hi, I understand that The Government has no current plans to apply an excise duty to non-tobacco nicotine or vaping products. Non-tobacco nicotine and vaping products are currently subject to the standard rate of VAT at 20%. Medicinally regulated products are subject to the reduced rate of VAT at 5%. I am wondering what are the restrictions when importing E-cigarettes/ vaping products into UK? Many thanks.
Posted Mon, 19 Jun 2023 16:32:07 GMT by HMRC Admin 10
Hi
I would advise checking this guidance:
Advice for Retailers and Producers
Thankyou.

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