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PROCUREMENT OPPORTUNITY

HMRC Vaping Duty Stamps Scheme

HM Revenue & Customs · Contract details notice on Find a Tender

Tender information last checkedLast checked 1 Oct 2026, 20:50.

Opportunity overview

At Autumn Budget 2024, the Government confirmed Vaping Products Duty (VPD) would be introduced from 1 October 2026. Following further technical consultation, the Government announced a Vaping Duty Stamps Scheme (VDS) to be implemented alongside the VPD. The response to the consultation is available on GOV.UK. HM Revenue & Customs (HMRC) has conducted a competitive flexible procurement exercise to appoint a Vaping Duty Stamp supplier via a concession contract. The duration of the contract will be 5 years with an optional one (1) year extension period at the sole discretion of the Authority. The estimated total contract value (inclusive of any options) is £32 million (excluding VAT). This value has been calculated based on the indicative volumes provided within the Specification and using existing information on stamp duty costs, including engagement with International Tax Stamp Association (ITSA). The Authority anticipates that a third of the contract value is associated with delivery charges, which are a non-profitable element of the contract. This assumption is based on average delivery costs of UK postal providers, for National, European and International mail. The Supplier will support the implementation of the Vaping Duty Stamp (VDS) Scheme. Under the scheme, businesses will purchase duty stamps directly from the appointed Supplier. The stamp will be a physical product incorporating digital features for traceability and authentication and will also capture data; including information about the manufacturer or business who affixes the stamp, product details and product journey through the supply chain. The scheme will be managed by the appointed Supplier, who will be responsible for production and supply, as well as providing the system for businesses to order, make payment, manage their stamps and collect data for HMRC relating to vaping products and the journey through the supply chain. The stamp must be applied before the product is released for consumption, and associated data will be recorded in the Supplier's system.

Awarded to

Amounts belong to published awards or contracts. Where several suppliers share one value, it is labelled as shared and is not a supplier-specific allocation.

Contract value
£32m
Awarded
Not supplied
Contract signed
4 Feb 2026
Including VAT
£38.4m
Award ID
1
Status
active
Identifier
GB-COH 00870128
Location
Wolverhampton, UKG24, WV9 5GB, United Kingdom

Classification

No classification was supplied.

Lots

  • Lot 1Value not stated

Documents and notices

Published notice details

Additional information from the published procurement release. Fields appear only when supplied by the source; check the original notice and tender documents before acting.

Scope, procedure and submissions

Id
SR2327849201
Status
complete
Procurement Method
selective
Procurement Method Details
Competitive flexible procedure

Legal basis

Id
2023/54
Scheme
UKPGA

Special regime

concession

Lots and requirements

Entry 1
Id
1
Status
complete

Published documents

Entry 1
Id
conflictOfInterest
Document Type
conflictOfInterest
Description
Not published

Buyer, suppliers and contacts

Organisation 1
Name
HM Revenue & Customs
Id
GB-PPON-PVMW-8599-JZNJ

Identifier

Scheme
GB-PPON
Id
PVMW-8599-JZNJ

Address

Street Address
100 Parliament Street
Locality
London
Postal Code
SW1A 2BQ
Country
GB
Country Name
United Kingdom
Region
UKI32

Contact

Roles

buyer

Details

Classifications

Entry 1
Scheme
UK_CA_TYPE
Id
publicAuthorityCentralGovernment
Description
Public authority - central government
Organisation 2
Name
CARTOR SECURITY PRINTERS LIMITED
Id
GB-COH-00870128

Identifier

Scheme
GB-COH
Id
00870128

Additional Identifiers

Entry 1
Scheme
GB-PPON
Id
PRLX-7242-NNMQ

Address

Street Address
Unit G3
Locality
Wolverhampton
Postal Code
WV9 5GB
Country
GB
Country Name
United Kingdom
Region
UKG24

Contact

Roles

supplier

Details

Scale
sme
Vcse
No
Public Service Mission Organization
No
Sheltered Workshop
No

Award information

Award 1
Id
1
Status
active
Main Procurement Category
services

Items

Item 1
Id
1
Related Lot
1

Additional Classifications

Entry 1
Scheme
CPV
Id
22400000
Description
Stamps, cheque forms, banknotes, stock certificates, trade advertising material, catalogues and manuals
Entry 2
Scheme
CPV
Id
79823000
Description
Printing and delivery services

Delivery locations

Entry 1
Region
UK
Country
GB
Country Name
United Kingdom

Suppliers

Supplier 1
Id
GB-COH-00870128
Name
CARTOR SECURITY PRINTERS LIMITED

Related lots

1

Contracts and changes

Entry 1
Id
1
Award ID
1
Status
active
Has Renewal
Yes
Has Options
Yes
Above Threshold
Yes
Date Signed
4 Feb 2026, 00:00

Period

Starts
4 Feb 2026, 00:00
Ends
3 Feb 2031, 23:59
Max Extent Date
3 Feb 2032, 23:59

Renewal

Description
The duration of the contract will be 5-years with an optional 1-year extension period at the sole discretion of the Authority.

Options

Description
The following optional services have been identified, allowing HMRC to adapt the system as policy or operational needs evolve, anticipating future developments in compliance, enforcement or technology; - Decoupling Digital Elements from the Physical Stamp; To support innovation in digital compliance. - Expansion of Scanning Events; To enhance traceability, support enforcement and improve data across the supply chain. - Reporting; New or modified reports accessible via the graphical interface. - Alerts; New or modified alerts triggered by changes to HMRC defined 'events of interest'. Optional services are defined as services that are not part of the core deliverables and will only be implemented at HMRC' s discretion, subject to the appropriate contract modification process, and in-line with Procurement Act 2023.

Value

Including VAT
38,400,000
Amount
32,000,000
Currency
GBP

Documents

Entry 1
Id
A-16375
Document Type
contractSigned
Format
application/pdf
Entry 2
Id
A-16376
Document Type
contractSigned
Format
application/pdf
Entry 3
Id
A-16377
Document Type
contractSigned
Format
application/pdf
Entry 4
Id
A-16378
Document Type
contractSigned
Format
application/pdf
Entry 5
Id
A-16379
Document Type
contractSigned
Format
application/pdf
Entry 6
Id
A-16380
Document Type
contractSigned
Format
application/pdf
Entry 7
Id
A-16381
Document Type
contractSigned
Format
application/pdf
Entry 8
Id
A-16382
Document Type
contractSigned
Format
application/zip
Entry 9
Id
A-16383
Document Type
contractSigned
Format
application/zip
Entry 10
Id
A-16384
Document Type
contractSigned
Format
application/zip
Entry 11
Id
A-16385
Document Type
contractSigned
Format
application/zip
Entry 12
Id
A-16386
Document Type
contractSigned
Format
application/zip
Entry 13
Id
045979-2026
Document Type
contractNotice
Notice Type
UK7
Description
Contract details notice on Find a Tender
Published
20 May 2026, 08:16
Format
text/html

Agreed Metrics

Entry 1
Id
1
Title
KPI 3 (Loss/ Theft of VDS in Transit)

Observations

Entry 1
Id
frequency

Period

Duration In Months
1
Entry 2
Id
2
Title
KPI6 (Complaints - Acknowledgment)

Observations

Entry 1
Id
frequency

Period

Duration In Months
1
Entry 3
Id
3
Title
KPI7 (Complaints - Resolution);

Observations

Entry 1
Id
frequency

Period

Duration In Months
1
Entry 4
Id
4
Title
KPI9 (Graphical Interface Availability)

Observations

Entry 1
Id
frequency

Period

Duration In Months
1

Recorded locations

  • Buyer location · London · UKI32 · SW1A 2BQ · United Kingdom

Notice and amendment history

3 published notice versions reviewed by ProcuraAxis.

3 VERSIONS
  1. 001737-2026Contract award notice on Find a Tender ·
  2. 011663-2026Contract details notice on Find a Tender ·
  3. 045979-2026Contract details notice on Find a Tender ·