Polish Senate approves 40 zł excise tax on e‑cigarettes

The Senate of Poland passed an amendment to the excise tax law that will levy a charge of 40 zł per unit on certain e‑cigarette products. The vote counted 57 senators in favour, three against and 29 abstentions. The tax applies to devices that use electromagnetic induction and contain a ferromagnetic element, as well as to associated liquid containers, regardless of whether they are refillable.

The amendment aims to close a loophole that allowed manufacturers and importers to avoid excise duties by using newer induction‑based technology not covered by the existing definition of e‑cigarettes. After Senate approval, the bill will be sent to the president for signature. It is expected to be published in the official journal within 14 days and to become enforceable two months after that date.

The measure follows a broader government initiative introduced earlier this year that bans the sale of disposable e‑cigarettes and restricts flavored nicotine pouches to tobacco‑flavored options only. The new definition of a disposable e‑cigarette includes any device that cannot be refilled or used with replaceable cartridges. These provisions require notification to the European Union and will take effect six months after publication.