Month: October 2026

Excise Notice 69a sets out HMRC’s official policy on how excise goods can be loaded as stores onto aircraft, ships and trains under the Excise Goods (Aircraft and Ship’s Stores) Regulation 2015. The notice explains the conditions and procedures that operators and suppliers must follow to qualify goods for excise duty exemption when provisioning these transport modes. This guidance applies to businesses involved in provisioning international and domestic transport vessels with duty-suspended goods.

Source: HMRC (GOV.UK) – Read the original

A new excise duty on vaping products will take effect from 1 October 2026. This legislation establishes a tax regime for e-liquids and other vaping products sold in the UK. The duty will apply to manufacturers, importers and suppliers of vaping products within the scope of the new rules. Businesses involved in the vaping sector will need to ensure compliance with the registration and reporting requirements ahead of the implementation date.

Source: HMRC (GOV.UK) – Read the original