HMRC updates Excise Notice 207 on exports of vaping products from Northern Ireland to the EU

On 2 October 2026, HM Revenue and Customs (HMRC) updated Excise Notice 207, adding requirements in sections 6.1 and 6.4 for shipments of vaping products from Northern Ireland to the EU, including an export declaration before applying for a refund and supporting evidence to be provided after export. Previously, on 25 September 2026, sections 5.2 and 5.6 were updated on how to obtain and where to submit form EX75, “Notice of Intention” (NOI).