The States has confirmed that people arriving into the island carrying vape liquid on them will be able to claim duty free status on the first 50ml for personal use.
But anyone buying direct from the UK, or from local shops, will pay the duty when the law comes into effect from 9 November.
The States has denied claims made by local retailers that the duty system was unfair and would penalise local shops.
The proposal came from the 2026 Budget to introduce duty at £2.20 per 10ml of vaping liquid, bringing vapes into line with other excise products, such as tobacco and alcohol. It is also expected to support the regulation of vaping products and raise additional revenue for the States. A flat-rate charge is being proposed to keep the system simple for businesses and importers.
‘Introducing an excise duty on vaping liquids will bring these products into line with other excise goods, such as tobacco and alcohol, and provide a consistent approach to their taxation,’ said States treasury lead Deputy Charles Parkinson.
‘We are working closely with businesses and importers so they understand the new requirements before the duty is expected to come into force on 9 November.’
The duty will apply to all liquids that are intended to be used in vaping devices, whether they contain nicotine or not. The duty will apply regardless of the type of container or device used. Medicinal products intended to be vaporised will be exempt.
The duty will be paid through a Customs Declaration, in the same way as duties on tobacco and alcohol.
The move sees the island follow Jersey and the UK, which are also introducing excise duties on vaping products this year.
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