The UK’s Treasury and HM Revenue and Customs (HMRC) published responses to consultations on various tax and customs matters on 28 April 2025.

These include a new duty stamps scheme for vaping products, changes to customs procedures for postal exports, reforms to the temporary admission of goods, and plans to consolidate stamp taxes on shares.

The government confirmed that from 1 October 2026, a hybrid system of physical and digital duty stamps will apply to vaping products to improve supply chain traceability. A separate Nicotine Approval Scheme will also be introduced, with further consultation planned.

The Vaping Products Duty consultation, which ran from 6 March to 29 May 2024, received 114 responses. The government has analysed the feedback, published its response, and launched a follow-up technical consultation. The new duty, originally announced at Budget 2024, aims to discourage use among young people and non-smokers while preserving the financial incentive for smokers to switch to vaping. It will be introduced alongside a one-off increase in tobacco duties. HMRC has also published independent research on the vaping market to support policy development.

For postal exports, HMRC plans to implement an authorisation system for foreign postal operators managing extra-territorial offices of exchange. It also intends to revise export and transhipment memorandums of understanding to improve consistency and clarify operational guidance.

In 2025, the temporary admission process for imports will be streamlined. Planned changes include extended time limits, clearer guidance, and the removal of some restrictions on eligible goods and uses.

Finally, the government will proceed with its plan to replace stamp duty and stamp duty reserve tax with a single tax on securities from 2027. Based on stakeholder feedback, some aspects of the proposal will be revised, and draft legislation will be published in due course.