Date set for new vape tax to take effect

Wednesday, 18 March 2026 12:13

A new tax on vapes in Jersey will take effect in 11 May.

The excise duty was agreed in the last Budget, to tackle the growing trend of young people using e-cigarettes.

It will put £2 on 10 ml of vape liquid.

Recent data revealed more than half of adults aged 16-to-34 had tried e-cigarettes once or twice. A ban on the sale of single-use vapes was introduced in August 2025.

The government said:

"This new duty is part of ongoing efforts to minimise the harmful effects of nicotine consumption and smoking whilst ensuring that vapes remain an affordable alternative to tobacco that support smokers in quitting for good."

The £0.20 per millilitre excise duty will be applied to all vape liquid, whether it contains nicotine or not, that is imported into Jersey.

Vape liquid (e-liquid) allowance will be added to travellers' duty-free allowances.

All travellers aged 17 or over will be able to import up to 50ml of vape liquid (e-liquid) duty free in addition to their normal duty-free allowance. Passengers who do not declare larger amounts will have it all confiscated.

Retailers, businesses and individuals importing vapes via freight or post will have to declare it to Jersey Customs and Immigration Service and pay the GST and duties owed.

Penalties for not declaring imports accurately include seizure of goods and possible prosecution for repeated or deliberate breaches.