Draft Amendments to the Excise Tax Law

2024/08/06

💥 Customs Support Poland (Rusak) informs about:

📢 The draft amendments to the excise tax law, which include:

🔹 Increasing excise rates on tobacco products and their substitutes from 2025-2027 👉 the main goal of this is to reduce tobacco consumption, as cigarette prices in Poland are among the lowest in the EU

🔹 Taxing vaporizer devices and requiring them to be marked with excise stamps

🔹 Introducing and annual validity period for excise stamps on e-cigarette liquid

â–¶ The annual validity of excise stamps on e-cigarette liquid aims to regulate this segment, which previously did not have a validity period for excise stamps.

â–¶ Taxing vaporizer devices, with a proposed rate of 40 PLN per unit, aims to reduce the availability of these devices, particularly for younger users.

👉 Below are the anticipated excise rates for 2025-2027:

· Cigarettes: 25% (2025) | 20% (2026) | 15% (2027)

· Smoking tobacco: 38% (2025) | 30% (2026) | 22% (2027)

· Cigars and cigarillos: 25% (2025) | 20% (2026) | 15% (2027)

· Tobacco leaves: 38% (2025) | 30% (2026) | 22% (2027)

· Innovative products: 50% (2025) | 20% (2026) | 15% (2027)

· E-cigarette liquid: 75% (2025) | 50% (2026) | 25% (2027)

ℹ The statutory penalty rates for these products will also be adjusted accordingly.

👉 Source: Link

Draft Amendments to the Excise Tax Law
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