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# Guernsey to introduce £2.20 excise duty on vaping liquids from November
- URL: https://www.thequarry.media/guernsey-to-introduce-2-20-excise-duty-on-vaping-liquids-from-november/
- Published: 2026-08-19T12:21:32.000Z
- Updated: 2026-08-19T12:21:32.000Z
- Author: The Quarry
- Tags: News

- Excise duty of £2.20 per 10ml on vaping liquids expected to be introduced in Guernsey and Alderney from 9 November 2026
- Duty applies to all vaping liquids regardless of nicotine content, with medicinal vaporised products exempt
- Passengers can bring up to 50ml for personal use without paying duty; amounts above this limit will be charged
- Flat-rate charge designed to keep system simple for businesses and importers
- Move aligns Guernsey with Jersey and the UK, both introducing similar duties in 2026

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Guernsey and Alderney are set to introduce a new excise duty on vaping liquids from 9 November, bringing it in line with tobacco and alcohol taxation.

The States approved a resolution as part of the 2026 Budget to implement a duty rate of £2.20 per 10ml of vaping liquid. The measure aims to regulate vaping products more effectively while generating additional revenue for the States.

The duty will apply to all liquids intended for use in vaping devices, regardless of whether they contain nicotine. A flat-rate charge has been proposed to simplify administration for businesses and importers. The duty will be levied irrespective of the type of container or device used, though medicinal products intended to be vaporised will be exempt.

From the implementation date, anyone importing vaping liquid into the Bailiwick of Guernsey will be required to pay the excise duty when products first enter the islands. Products imported before 9 November will not be subject to the charge.

Passengers arriving in the Bailiwick will benefit from a personal allowance of up to 50ml of vaping liquid without incurring duty. Any quantity exceeding this limit will be subject to the charge. All vaping liquids imported by post or freight will also be liable for the duty.

Payment will be processed through a Customs Declaration, using the same system currently in place for tobacco and alcohol duties.

The move follows similar action by Jersey and the UK, both of which are introducing excise duties on vaping products in 2026.

Deputy Charles Parkinson, Treasury Lead for the Policy & Resources Committee, said: "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. The States agreed through the 2026 Budget that a duty of £2.20 per 10ml of vaping liquid should be introduced. 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 2026."

## Q&A

**Q: When will the vaping liquid duty come into force?**  
A: The excise duty on vaping liquids is expected to be introduced on 9 November 2026 in Guernsey and Alderney.

**Q: How much duty will be charged on vaping liquids?**  
A: The duty rate will be £2.20 per 10ml of vaping liquid, applying to all vaping liquids regardless of nicotine content or container type.

**Q: What is the personal allowance for passengers bringing vaping liquid into the Bailiwick?**  
A: Passengers can bring up to 50ml of vaping liquid for personal use without paying duty. Any amount above this allowance will be subject to the £2.20 per 10ml charge.