Polish Government to Amend E-Cigarette Definitions, Applying PLN 40 Excise Tax to Magnetic-attachment Devices
Poland will amend e-cigarette tax laws to include magnetic-attachment devices, applying a PLN 40 excise tax per unit starting 14 days after publication.Summary
The Polish government plans to revise its excise tax regulations for e-cigarettes to address a loophole created by the emergence of magnetic-attachment devices. These devices, which entered the Polish market in September 2025, utilize ferromagnetic components and were previously subject to lower excise duties than traditional e-cigarettes. The proposed amendments will classify products with ferromagnetic components as e-cigarettes, subjecting them to a PLN 40 (approximately USD 11.2) excise tax per unit. This applies to both liquid reservoirs and power/control units connected to these components, with refillable reservoirs taxed as reusable e-cigarettes and non-refillable ones as disposable. The new law is expected to take effect 14 days after its official publication.
(Source：2Firsts)
