Become an ePuffer UK / EU Authorised Distributor or Reseller
HMRC-approved for the 2026 vaping excise regime. Trade pricing, territory exclusivity, and UK stock shipped from Leicester.
Why Partner with ePuffer UK?
We are pleased to offer you an opportunity to become our reseller. Our wholesale programme for resellers makes it easy and profitable to work with us. We provide a dedicated account manager for each distributor, which means your questions and needs will be answered fast and accurately.
Our reseller programmes are developed exclusively to help our resellers develop and sell ePuffer electronic smoking devices, supplies and accessories throughout the UK.
Exceptional Margins
Enjoy competitive wholesale pricing with excellent margins that maximise your profit potential on every sale.
Dedicated Support
Each distributor receives a dedicated Sales Representative invested in your success to help you get started and grow.
Premium Products
Commercial grade quality electronic cigarettes, vape mods, vape pods, e-liquids, and accessories that customers love.
Award-Winning Brand
Partner with an established brand known for quality and innovation in the vaping industry.
Reseller Programme Benefits
Add great value to your vape shop, retail store, pub, or restaurant. Become one of the first to promote ePuffer commercial grade quality electronic cigarettes and vape products in your area.
What You'll Receive as an ePuffer Authorised Reseller:
- Excellent Wholesale Discounts - Competitive pricing for maximum profitability
- Dedicated Account Manager - Personal support for your success
- Fast & Accurate Service - Quick answers to all your questions
- Territory Exclusivity - Possible exclusive rights in your area
- Marketing Support - Comprehensive promotional resources
Ready for the 2026 Excise Regime
From 1 October 2026, every e-liquid sold in the UK carries Vaping Products Duty at £2.20 per 10ml, and stock must bear a vaping duty stamp. Both the duty and the stamps scheme require separate HMRC approval, and approval is not automatic - it follows an application, a documentation review, and in our case an on-site inspection of our premises and processes.
In July 2026, HMRC approved ePuffer Ltd for both the Vaping Products Duty and the Vaping Duty Stamps Scheme. We are an approved trader on both counts ahead of the start date, with our systems, stock records and duty stamp processes signed off rather than pending.
What that means for a trade buyer
Choosing a supplier this year is a different decision from choosing one last year. Unapproved suppliers cannot legally handle duty-stamped stock, and the window for selling through unstamped stock closes on 31 March 2027. A supplier who has not completed approval before October is a supply risk to your business, not just to theirs.
Partnering with ePuffer means correctly stamped, duty-paid product from day one of the new regime, no supply gap in October, and no exposure to non-compliant or through-dated inventory sitting on your shelves.
Pre-duty stock available now
We stocked ahead of the deadline. Product received into our Leicester warehouse before 1 October is pre-duty stock, and HMRC's transition window permits it to be sold through until 31 March 2027. That gives trade partners ordering with us before the deadline a genuine cost advantage over the wider market for as long as that stock lasts.
Pre-duty stock is allocated per line and while supplies last. Once a line is replaced with duty-paid product, the duty applies to it from that point. If pre-duty pricing matters to your ordering, talk to us early.
A format advantage worth knowing about
The duty is charged by volume, not by value or nicotine content, so it lands hardest on high-volume low-cost liquid and lightest on prefilled formats. A 100ml shortfill with two nic shots takes roughly £31.68 in duty and VAT. A 3-pack of 2ml prefilled pods takes about £1.58.
Our range is built on prefilled pods and cartridges rather than shortfills, which means our products face one of the smallest proportional price increases on the UK market from October. For a retailer, that is a shelf whose pricing stays comparatively stable while much of the category resets.
Our UK regulatory position
- HMRC Vaping Products Duty - approved July 2026
- HMRC Vaping Duty Stamps Scheme - approved July 2026
- UK TRPR compliant - 10ml bottle limit, 20mg/ml maximum nicotine, 2ml pod and tank capacity, compliant labelling and packaging
- No disposable vapes - in line with the UK disposables ban, so nothing in our range is affected by it
- WEEE recycling - our takeback scheme supports your retailer obligations
- ePuffer Ltd - UK registered company, Companies House No. 09942229, trading in this sector since 2007
- UK warehouse in Leicester - domestic stock, no import lead times or customs steps on your orders
Full detail on the duty and how it affects each format: UK Vaping Products Duty 2026 explained.
Qualified Resellers & Distributors
We welcome applications from a wide range of businesses:
About ePuffer - UK Distribution
We design, manufacture, and distribute commercial grade quality electronic cigarettes, electronic cigars, electronic pipes, vape mods, vape pods, e-hookah, e-liquid, cartridges and accessories. Through the large variety of products that we develop, we have become an integral part of how people enjoy their smoke-free lives across the UK.
UK & European Distribution Opportunities
We are looking for serious UK and European distribution companies that can market and sell our revolutionary product line and guarantee excellent income potential, with possible territory exclusivity.
ePuffer is rapidly creating sales opportunities and reaching new heights of brand awareness with its award-winning electronic cigarette, electronic cigar, and electronic pipe products. To assist you in your promotional efforts, you will have full access to our comprehensive range of promotional and marketing materials.
