Guernsey and Alderney are joining a growing list of places in the British Isles that now tax vaping liquid in a similar way to tobacco and alcohol. Local news outlets ITV Channel and the Guernsey Press reported in August 2026 that the States of Guernsey had agreed a flat rate duty on vaping liquid as part of the island's 2026 Budget, and that agreement was confirmed again when the wider Budget was set out in early October 2026. The new charge sits alongside the UK's own Vaping Products Duty, which began on 1 October 2026, and Jersey's e-liquid excise duty, which has already been running since May 2026. For anyone shopping, travelling or shipping stock between these islands, the differences are worth knowing.
The new Guernsey and Alderney duty explained
According to ITV Channel's reporting on Guernsey's 2026 Budget, the States of Guernsey has agreed a duty rate of £2.20 for every 10ml of vaping liquid, taking effect for all consumer ready vaping products from Monday 9 November 2026. The Guernsey Press reported the same rate and date a few weeks earlier, adding that the duty applies on both imports and purchases made in local shops.
The duty is reported to apply to all liquids intended for vaping devices, regardless of the container or device type, and whether or not the liquid contains nicotine. Medicinal products intended to be vaporised are exempt, and stock already imported into the Bailiwick before the change takes effect is not affected retrospectively. The charge is collected through a Customs Declaration, the same route already used for tobacco and alcohol duty.
Deputy Charles Parkinson, the Treasury Lead for Guernsey's Policy and Resources Committee, has said the States is working closely with businesses and importers so they understand the new requirements ahead of the start date, including postal and freight orders arriving from mainland retailers.
How the duty compares across the British Isles
Three separate jurisdictions now charge duty on vaping liquid, each at a slightly different rate and start date. If the rates below make correctly stamped mainland stock look like the simpler option, our nicotine salts collection carries standard 10ml bottles taxed under the UK's own rate all year round.
| Jurisdiction | Duty rate | In effect from | Personal travel allowance |
|---|---|---|---|
| Jersey | £0.20 per ml (£2.00 per 10ml) | 11 May 2026 | Set under Jersey's own customs rules |
| UK mainland (Great Britain) | £2.20 per 10ml | 1 October 2026 | Reported at 50ml per traveller |
| Guernsey & Alderney | £2.20 per 10ml | 9 November 2026 | Up to 50ml per traveller |
Rainbow Hangsen E-Liquid Bundle, 10x10ml
Ten individual 10ml bottles in one value bundle, which makes it simple to see exactly how many millilitres you are buying or carrying, the same unit that every one of these new duties is charged against.
Shop NowWhat it means for shoppers and travellers
For islanders buying locally, the practical effect is a flat rate added to the cost of vaping liquid from 9 November, in the same way the UK's own duty already shows up at the till on the mainland. For anyone importing a parcel into the Bailiwick after that date, including online orders from UK retailers, the duty is intended to be collected at the point of entry rather than left to the buyer to work out afterwards.
Travellers are treated a little differently. Guernsey's reported allowance lets a traveller bring in up to 50ml of vaping liquid for personal use without paying the new duty, a limit that sits close to the 50ml allowance reported for travellers entering Great Britain, which our guide to the UK's own travel allowance covers in more detail. As with the UK rule, the Guernsey allowance is reported on a per traveller basis, so it is sensible to treat any amount beyond the limit as something to declare rather than risk it being queried at the border.
- Work out your liquid in millilitres rather than bottle count, since the duty and the allowance are both set per ml.
- Keep stock bought locally and stock brought in from elsewhere separate in your head, since each is taxed differently depending on where and when it was bought.
- If you run a shop or import regularly, speak to the States of Guernsey directly about how the Customs Declaration process applies to your orders, since the detail of day to day compliance sits with them, not with any retailer.
How vaping duty has rolled out across the British Isles
- 11 May 2026Jersey's own e-liquid excise duty takes effect at £0.20 per ml, equivalent to £2.00 per 10ml.
- 1 October 2026The UK's Vaping Products Duty begins at £2.20 per 10ml, alongside a reported 50ml personal travel allowance for arrivals into Great Britain.
- TodayGuernsey and Alderney retailers and importers are preparing for their own duty to begin, with the rate and start date already agreed.
- 9 November 2026Guernsey and Alderney's duty takes effect at £2.20 per 10ml, with its own 50ml traveller allowance.
- 1 January 2027Only digital duty stamps may be affixed to new UK mainland stock, continuing the UK's own separate duty stamp rollout.
Frequently asked questions
How much is the new vape duty in Guernsey and Alderney?
The States of Guernsey has agreed a duty rate of £2.20 for every 10ml of vaping liquid, matching the flat rate already charged on the UK mainland.
When does the Guernsey and Alderney vape duty start?
The duty takes effect from Monday 9 November 2026, as part of Guernsey's 2026 Budget.
Does the duty apply to nicotine free vaping liquid too?
Yes. Reports on the new duty describe it as applying to all vaping liquid regardless of container or device type, whether or not it contains nicotine.
Is there a travel allowance for bringing vaping liquid into Guernsey?
Yes. Travellers arriving in the Bailiwick can bring in up to 50ml of vaping liquid for personal use without paying the duty, similar in size to the allowance now used on arrival into Great Britain.
How does Guernsey's duty compare with the UK and Jersey?
Guernsey and Alderney's rate of £2.20 per 10ml matches the UK mainland rate introduced on 1 October 2026. Jersey already charges a slightly lower rate of £0.20 per millilitre, equivalent to £2.00 per 10ml, in place since 11 May 2026.
Are any vaping products exempt from the new duty?
Yes. Guernsey's States have confirmed that medicinal items intended to be vaporised are exempt, and vaping stock already imported before the change takes effect is not affected.
Explore more
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Duty Stamps Explained
What the UK stamp scheme covers and why it matters.
UK Travel Allowance
The UK's own 50ml personal allowance explained.
Why Bottles Are Shrinking
How brands are resizing kits since the new duty.
Nicotine Salts
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Shop mainland stock, correctly taxed and ready to post
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