Eco Smok Vape Store

Why Buy Pre-Duty E-Liquids?

The introduction of Vaping Products Duty represents an important change for the UK vaping market. From 1 October 2026, the duty will be charged according to the volume of vaping liquid, at £2.20 per 10ml.

For adult vapers who regularly purchase e-liquid, the change may affect the retail prices of future stock. Shopping eligible pre-duty products while they remain available gives you the opportunity to purchase your usual e-liquids before the new duty is reflected in future stock pricing.

With EcoSmok, you can browse a wide selection of e-liquid formats and flavours and choose products according to your preferred nicotine strength, bottle size and VG/PG ratio.

What E-Liquids Are Available?

Our pre-duty collection can include a variety of vaping liquids, depending on available stock.

Nicotine Salt E-Liquids

If you prefer compact 10ml bottles and nicotine salt formulations, explore our Nic Salts collection. EcoSmok stocks a wide range of nicotine salt products in popular strengths and flavours.

10ml E-Liquids

Our 10ml E-Liquids collection includes convenient 10ml bottles in a variety of flavours and nicotine options. These are a popular choice for everyday vaping and for trying different flavours without purchasing a larger bottle.

50/50 E-Liquids

For a balanced VG/PG blend, browse our 50/50 E-Liquids. These liquids are available across a selection of brands and flavours and are commonly used with pod devices and mouth-to-lung setups.

100ml E-Liquids

Prefer larger bottles? Explore our 100ml E-Liquids for a wider selection of larger-format vape juices. These products can be particularly useful for regular adult vapers who prefer buying larger quantities.

0mg E-Liquids

Our 0mg E-Liquids collection features nicotine-free vape liquids in a variety of flavour profiles and VG/PG ratios.

It is important to note that the new Vaping Products Duty applies to vaping liquid whether or not it contains nicotine.

Nicotine Shots

If you use shortfill e-liquids, you can also explore our Nic Shots collection. EcoSmok stocks nicotine shots in different formulations for use with compatible shortfill liquids.

Shop Popular E-Liquid Flavours

EcoSmok offers a broad range of flavour profiles, making it easy to find e-liquids that match your preferences.

Depending on current stock, you can find popular profiles including:

• Fruit flavours
• Berry blends
• Strawberry flavours
• Blueberry flavours
• Grape flavours
• Mango blends
• Watermelon flavours
• Lemon and lime
• Lemonade
• Menthol and cooling flavours
• Dessert-inspired flavours
• Tobacco flavours
• Mixed fruit combinations

You can also browse our wider E-Liquid collection to explore the full range currently available at EcoSmok.

Understanding the UK Vaping Products Duty

The UK Government has introduced a new Vaping Products Duty that comes into effect on 1 October 2026.

The duty is charged at a flat rate of: £2.20 per 10ml of vaping liquid

This is equivalent to 22p per 1ml. The duty applies to vaping liquids irrespective of nicotine content.

For example, based on the statutory duty rate:

Vaping liquid volumeDuty rate2ml£0.4410ml£2.2050ml£11.00100ml£22.00200ml£44.00

These figures represent the duty rate itself and should not be interpreted as the final retail price of a product. Retail pricing can vary depending on the product, retailer, VAT and other costs.

Which Vaping Products Are Covered?

The legislation defines vaping products broadly as liquids containing nicotine and glycerine/glycol, or liquids intended to be vaporised by a vape. The definition can therefore cover both nicotine-containing and nicotine-free vaping liquids.

Depending on the product and applicable rules, this can include:

• Nicotine salt e-liquids
• Freebase nicotine e-liquids
• 10ml vape juices
• Nicotine-free e-liquids
• Shortfill liquids
• Nicotine shots and liquids intended to be mixed with other vaping liquids
• Other vaping liquids that fall within the statutory definition

For the most accurate and current information about the duty, always refer to official UK Government and HMRC guidance.

Why Shop E-Liquids at EcoSmok?

At EcoSmok, we make it easy to browse and compare a wide selection of vaping products from established brands.

When shopping our e-liquid range, you can find:

• A wide selection of e-liquid flavours
• Nicotine salt and freebase options
• 10ml and larger-format e-liquids
• 50/50 and other VG/PG formulations
• 0mg nicotine-free options
• Nicotine shots for compatible shortfills
• Products from a range of recognised vape brands
• Regular offers and multi-buy opportunities on selected products

Our current range includes dedicated collections for Nic Salts, 50/50 E-Liquids, 10ml E-Liquids, 100ml E-Liquids and 0mg E-Liquids.

How Can Pre-Duty E-Liquids Help You Save?

The exact amount you may save depends on the product, its volume, the retailer's pricing and when the stock was produced or imported.

The new duty is calculated by liquid volume rather than simply by bottle price or nicotine strength. At £2.20 per 10ml, larger quantities of vaping liquid can carry a greater absolute duty amount.

For this reason, adult vapers who regularly purchase e-liquid may wish to compare current pre-duty stock with future duty-inclusive pricing when deciding what to purchase.

Pre-Duty Stock: What Does It Mean?

“Pre-duty stock” refers to eligible vaping products that were produced or imported before the new Vaping Products Duty takes effect and are subject to the applicable transitional arrangements.

The introduction of the duty does not mean that existing stock automatically becomes unusable. HMRC guidance provides transitional arrangements for products already held by retailers, including rules concerning duty stamps and the sale of existing unstamped stock.

Because stock availability changes as products are sold, individual flavours, brands and bottle sizes may become unavailable over time.

Frequently Asked Questions

What are tax-free e-liquids?

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.

When does the UK Vape Tax start?

The UK Vaping Products Duty comes into effect on 1 October 2026. The statutory rate is £2.20 per 10ml of vaping liquid.

How much is the new UK Vaping Products Duty?

The duty is £2.20 per 10ml, equivalent to 22p per millilitre.

Does the duty apply to nicotine-free e-liquid?

Yes. The duty applies to vaping liquid whether or not it contains nicotine.

Are nicotine salts affected by the new duty?

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.

Are 10ml e-liquids affected?

Yes. A 10ml vaping liquid would be subject to £2.20 of Vaping Products Duty at the statutory rate once the duty applies.

Are shortfills affected?

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.

Are nicotine shots included?

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.

Will every e-liquid price increase by £2.20?

Not necessarily. £2.20 is the statutory duty per 10ml of vaping liquid. The final retail price of a product can vary because retailers determine their pricing and other costs and taxes may also apply.

Can I still buy pre-duty e-liquid after 1 October 2026?

Existing stock may remain available under the applicable transitional arrangements. HMRC guidance states that retailers can sell certain unstamped stock they already hold until 31 March 2027, subject to the relevant rules.

Is “tax-free” the same as duty-free?

Not necessarily. In this collection, “tax-free” is used as a retail description for eligible pre-duty stock. It should not be interpreted as an exemption from VAT, an exemption from UK law or a method of avoiding taxation.

Shop Pre-Duty E-Liquids at EcoSmok

If you are an adult vaper looking for e-liquid before the UK's new Vaping Products Duty takes effect, browse the available products in our Tax-Free E-Liquids UK collection.

Explore our range of 10ml E-Liquids, 50/50 E-Liquids, 100ml E-Liquids, 0mg E-Liquids, Nic Salts and Nic Shots to find products that match your preferred format, flavour and nicotine requirements.

Pre-duty stock is available only while individual products remain in stock, so availability can change as orders are placed.

18+ only. Nicotine is addictive. EcoSmok requires customers to be over 18 to purchase applicable vaping products and uses age-verification procedures. Always use vaping products responsibly and in accordance with UK regulations.