21 Aug New vape duty coming in November
A new excise duty on vaping liquids will be introduced in Guernsey and Alderney from 9 November 2026, as agreed by the States when they set the 2026 Budget.
The new duty rate will be £2.20 per 10ml of vaping liquid. It will apply to all liquids that are intended to be used in vaping devices, whether they contain nicotine or not. The duty will also apply regardless of the type of container or device used. Medicinal products intended to be vaporised will be exempt.
From 9 November, anyone who imports vaping liquid will need to pay the excise duty when the products first enter the Bailiwick. The duty will be paid through a Customs Declaration, in the same way as duties on tobacco and alcohol.
The States said the flat-rate charge is being proposed to keep the system simple for businesses and importers.
More details are available at gov.gg/Duty-vaping-liquids-November-2026