Even though the amendment to the Excise Duty Act came into force on April 1, 2025, the legislator decided to postpone the application of certain provisions until July 1, 2025. These regulations introduce significant changes for the nicotine industry and beyond.

According to the Ministry of Finance, the main goal is to limit the availability of vaporization devices, especially disposable e-cigarettes, to younger individuals who are beginning to experiment with stimulants (which can lead to addiction and negative health implications).

Nicotine pouches and so-called “other nicotine products” are also in the crosshairs and will be subject to taxation starting August 1, 2025.

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A revolution for e-cigarettes?

Until now, excise duty applied, among others, to e-liquids. In practice, this meant that for disposable e-cigarettes only the e-liquid inside was taxed. Devices that did not contain such liquid (e.g., mods or PODs allowing atomizer or cartridge replacement) were entirely outside the scope of the excise duty. As a result, manufacturers and sellers of such devices were not subject to the obligations arising from the Excise Duty Act—neither in terms of tax settlements nor the special requirements applicable when handling such products.

From July 1, 2025, such devices are classified as excise goods, with a rate of 40 PLN per unit. The same applies to disposable e-cigarettes but in this case, the legislator chose not to include them in the catalog of excise goods. Instead, the regulations regarding e-liquids taxation were modified—if such liquid is found in a disposable e-cigarette, an additional 40 PLN must be added to the excise tax due on the liquid.

Vaporization devices are also subject to taxation when sold as “vaporization device part kits,” aimed at preventing tax avoidance through artificial disassembly of devices into parts, which would otherwise fall outside the excise tax scope.

Other products are also affected

The legislator did not stop at e-cigarettes. First, the amendment introduces the concept of “vaporization devices,” which includes not only reusable e-cigarettes but also “heaters” and “multifunctional devices” (excluding those used for medical purposes).

Second, the definition of “novel products” has been expanded to include increasingly popular products that do not contain tobacco but another substance, which heated, delivers an aerosol without combustion—e.g., tea, hemp, or rooibos.

New obligations

The expansion of excise taxation to the above products means not only a fiscal burden. Being subject to excise duty entails numerous obligations before, during, and after handling such products. Businesses involved with them will face new obligations such as registration, record-keeping, operating a tax warehouse, filing tax returns, applying excise stamps, providing excise duty security and using the Excise Movement and Control System (EMCS) for transportation.

We warmly invite you to contact our experts, who will gladly support you not only in preparing for the mentioned changes but also in the ongoing fulfillment of excise obligations.