Vitamin E is an essential substance for humans but having vitamin E in the diet does not guarantee that a deficiency will not develop. For vitamin E to act in its vitamin E role it must be absorbed and this means it must pass from the gut, to the liver and then to the tissues where it can accumulate in cell membranes. The absorption of vitamin E from the intestine involves special proteins called tocopherol transfer proteins, and these transfer the vitamin E from the gut to the liver. However, there are other proteins involved in allowing vitamin E to cross the epithelial cells of the gut and these include the transporters ABCA1, NPC1L1 and SR-BI. Genetic variation in the presence or efficiency of these proteins will likely determine the overall vitamin E absorption rates, and this is reflected in a wide range of different absorption rates measured in studies. In addition, the other nutrients in the gut will also affect the absorption of vitamin E, with fat and lipids likely facilitating the more rapid absorption of the vitamin.
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Borel, P., Preveraud, D. and Desmarchelier, C. 2013. Bioavailability of vitamin E in humans: an update. Nutrition reviews. 71(6): 319-331
