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HMRC registration for the UK's new Vaping Products Duty opens on 1 April 2026, with the duty applying to e‑liquids from 1 October 2026 and duty stamps expected from 1 April 2027. This article explains what vapers and retailers must do to prepare, why refillable 2+10ml pod kits are the likely market winners, and practical steps to reduce costs and compliance headaches.