Buy 7 Get 3 Free
![A product image showing a box and a bottle of Lemon & Lime Boom Nic Salt E Liquid. The packaging has vibrant colors with text and graphics indicating the flavor and nicotine strengths.]()
Eco Smok Store
Buy 7 Get 3 Free
![A 10ml bottle of Sakura Grape Boom Nic Salt E Liquid next to its packaging, which features graphic design elements such as stars, clouds, and a grape motif.]()
Eco Smok Store
Buy 7 Get 3 Free
![A product image showing a box and a bottle of Skittle Boom Nic Salt E Liquid. The box is colorful with graphics of fruits and the brand name, while the bottle is black with a white label indicating the product name and nicotine strength.]()
Eco Smok Store
Buy 7 Get 3 Free
![A product image showing a bottle of Boom Nic Salt E Liquid with Strawberry Raspberry Ice flavor. The packaging is predominantly pink and red with graphic illustrations and text indicating the flavor and nicotine strengths.]()
Eco Smok Store
Buy 7 Get 3 Free
![Product image showing a bottle of Boom Nic Salt E Liquid with its packaging. The packaging is predominantly purple and pink with a graphic of a star and text indicating the flavor and nicotine strengths.]()
Eco Smok Store
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Tax-free e-liquids is a retail term commonly used to describe eligible pre-duty e-liquid stock sold before the new UK Vaping Products Duty is reflected in the pricing of future stock.
At EcoSmok, the term refers to eligible pre-duty stock and does not mean that customers are avoiding UK taxes.
The UK Vaping Products Duty comes into effect on 1 October 2026. The statutory rate is £2.20 per 10ml of vaping liquid.
The duty is £2.20 per 10ml, equivalent to 22p per millilitre.
Yes. The duty applies to vaping liquid whether or not it contains nicotine.
Yes. Nicotine salt liquids fall within the scope of vaping products where they meet the statutory definition of a vaping product. The duty is based on the volume of vaping liquid rather than nicotine strength.
Yes. A 10ml vaping liquid would be subject to £2.20 of Vaping Products Duty at the statutory rate once the duty applies.
Vaping liquids intended to be mixed before use can still fall within the definition of a vaping product. The UK legislation specifically addresses liquids that require mixing with another liquid before being vaporised.
A nicotine shot is a vaping liquid, and its treatment under the duty depends on the applicable UK rules and how the product is supplied and used. The legislation specifically states that a vaping liquid can remain within the definition even where a consumer must mix it with another substance before vaping.