Key Points
- Poland’s finance ministry has proposed changes to e-cigarette excise tax rules.
- Magnetic-attachment e-cigarettes entered the Polish market in September 2025.
- Product classification will hinge on the presence of ferromagnetic components.
- A uniform excise tax of PLN 40 (about USD 11.2) per unit will apply.
- The amended law is expected to take effect 14 days after publication.
2Firsts, December 26，2025 – According to Poland’s Regulatory Impact Assessment (OSR),the Polish government is moving to amend its excise tax framework for e-cigarettes in response to the emergence of electromagnetic Magnetic-attachment devices on the domestic market.
The assessment notes that definitions introduced under the Act of February 20, 2025, and applied from July 1, 2025, do not account for e-cigarettes operating on Magnetic-attachment principles. These products entered the Polish market in September 2025 and consist of liquid reservoirs connected to components with ferromagnetic properties, placing them outside existing classifications for disposable or reusable e-cigarettes.
The Ministry of Finance stated that, as a result, Magnetic-attachment devices are currently subject to significantly lower excise duties than e-cigarettes using electric heating coils, necessitating regulatory changes.
Under the proposed amendments, for Magnetic-attachment e-cigarettes that are not complete devices, classification as an e-cigarette will depend on the presence of a ferromagnetic component, rather than on whether the product enables the generation or inhalation of aerosol.
Where a ferromagnetic component is connected to a liquid reservoir, the reservoir will be deemed an e-cigarette and subject to an excise tax of PLN 40 per unit (approximately USD 11.2). If the ferromagnetic component is connected to a power and control unit, that unit will likewise be classified as an e-cigarette and taxed at PLN 40 per unit (approximately USD 11.2).
Refillable liquid reservoirs connected to ferromagnetic components will be treated as reusable e-cigarettes and taxed accordingly, while non-refillable reservoirs will be classified as disposable e-cigarettes, with the contained liquid subject to an additional PLN 40 (approximately USD 11.2) excise duty.
The amended law is expected to enter into force 14 days after its publication.
Image source: Portal Spozywczy
We welcome news tips, article submissions, interview requests, or comments on this piece.
Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn
Notice
1. This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.
2. The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.
3. This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.
4. Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.
Copyright
This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.
For copyright-related inquiries, please contact: info@2firsts.com
AI Assistance Disclaimer
This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.
We welcome any corrections or feedback. Please contact us at: info@2firsts.com
