Home
Company
Product
Regulation
China
Data
Exhibition
Interview
中文版
Home
Company
Product
Regulation
China
Data
Exhibition
Interview
中文版
Search

Polish Government to Amend E-Cigarette Definitions, Applying PLN 40 Excise Tax to Magnetic-attachment Devices

Dec.26.2025
Polish Government to Amend E-Cigarette Definitions, Applying PLN 40 Excise Tax to Magnetic-attachment Devices
Poland plans to amend its excise tax regulations on e-cigarettes to address a loophole created by the emergence of electromagnetic iMagnetic-attachment devices in 2025. Under the proposal, products incorporating ferromagnetic components will be classified as e-cigarettes and subject to an excise tax of PLN 40 (about USD 11.2) per unit. The revised rules are expected to take effect 14 days after promulgation.

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

 

References:
[1] Rząd łata lukę w akcyzie na e-papierosy. Nowe urządzenia trafią pod wyższy podatek
Also Read:
[1] Polish Government Plans Ban on Flavoured Nicotine Pouches and Disposable E-Cigarettes
[2] Poland Plans Total Prohibition of Single-Use Vapes to Protect Youth
[3] Polish Tax Office: The pass rate of e-cigarette product sampling inspection is less than 18%, with over 80% of samples being illegal or non-compliant.

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

China Tobacco Regulation Shift：Policy Updates and Market Impact
China Tobacco Regulation Shift：Policy Updates and Market Impact
JAMA Issues First U.S. Clinical Guidance on Vaping for Smoking Cessation, Urging Complete Switch From Cigarettes
JAMA Issues First U.S. Clinical Guidance on Vaping for Smoking Cessation, Urging Complete Switch From Cigarettes
JAMA has published a Special Communication offering systematic recommendations for U.S.-based clinicians on the use of nicotine e-cigarettes in adult smoking cessation. Developed by the Harm Reduction Workgroup of the Society for Research on Nicotine and Tobacco’s Treatment Research Network, the paper recommends including e-cigarettes alongside FDA-approved cessation medications in risk-benefit discussions. It cites high-certainty evidence that nicotine e-cigarettes achieve higher quit rates than nicotine replacement therapy and evidence suggesting efficacy comparable to highly effective medications such as varenicline and cytisine. For adults who choose vaping to quit, the authors recommend FDA-authorized products, sufficient nicotine delivery and a rapid, complete transition away from cigarettes rather than prolonged dual use.
Aug.13
China Discloses First Criminal Case Over Counterfeit Vapes Disguised as “Medical Nebulizers” and “Zero-Nicotine” Products
China Discloses First Criminal Case Over Counterfeit Vapes Disguised as “Medical Nebulizers” and “Zero-Nicotine” Products
Chinese authorities have disclosed the country’s first reported criminal case involving counterfeit vapes marketed as “medical nebulizers” and “zero-nicotine” products. Authorities determined that the products involved were counterfeit vapes and pursued criminal charges for producing and selling counterfeit goods. According to the report, the case resulted in the seizure of 347,000 counterfeit vape pods and 53,700 vape devices, with physical goods valued at 22.13 million yuan.
Aug.04
Germany Expands Take-Back Rules for Disposable Vapes From July 1
Germany Expands Take-Back Rules for Disposable Vapes From July 1
Germany has expanded take-back obligations for disposable vapes from July 1, 2026, requiring consumers to be able to return used devices at stores that sell such products, including kiosks, petrol stations and vape shops, as e-cigarette regulation extends from sales to waste management and lithium-battery safety.
Market
Jul.06 by 2Firsts Perspectives
South Korea Vape Strategies Diverge as BAT Reconsiders Exit and PMI Takes VEEV to About 14,000 Stores
South Korea Vape Strategies Diverge as BAT Reconsiders Exit and PMI Takes VEEV to About 14,000 Stores
BAT Rothmans says it previously considered exiting South Korea's vaping market because of competitive pressure from unregulated products, but is now reassessing conditions following changes to the country's nicotine regulatory framework. Vuse and other BAT vaping products remain available through existing distribution channels. The statement followed a South Korean media report that interpreted BAT's broader withdrawal from selected Vapour markets as a full exit from South Korea. Meanwhile, Philip Morris International launched VEEV inPRIME in the country in June and began expanding distribution to around 14,000 convenience stores and other retail channels in July. The contrasting moves highlight differing investment strategies as South Korea's regulated vaping market evolves.
Aug.14
Supreme Vape Revenue Rises 15% Despite UK Disposable Vape Ban
Supreme Vape Revenue Rises 15% Despite UK Disposable Vape Ban
UK consumer goods group Supreme said its vaping revenue rose 15% to £148.1 million in the year to March 31, 2026, despite the UK disposable vape ban taking effect during the period, while the company identified the Vaping Products Duty due in October as the next major industry milestone.
Regulations
Jul.03 by 2Firsts Perspectives
As FDA Reshapes PMTA Reviews and ENDS Enforcement Priorities, CTP Acting Director Bret Koplow to Keynote NATO Event for a Retail Network of 66,000-Plus Stores
As FDA Reshapes PMTA Reviews and ENDS Enforcement Priorities, CTP Acting Director Bret Koplow to Keynote NATO Event for a Retail Network of 66,000-Plus Stores
Bret Koplow, acting director of the U.S. Food and Drug Administration's Center for Tobacco Products, will deliver a keynote and participate in a fireside chat at the National Association of Tobacco Outlets' Sept. 29-30 conference in Washington. His appearance comes months after the FDA moved to accelerate PMTA reviews and introduced a more differentiated enforcement policy for certain unauthorized ENDS and oral nicotine pouch products. The agency also plans a public list identifying manufacturers and products it does not currently intend to prioritize for enforcement under the May guidance. NATO says its membership includes more than 66,000 retail stores, making product-status transparency and enforcement boundaries directly relevant to the retail sector.
Aug.14
Related Topics
News Product Regulation
Related Read
JAMA Issues First U.S. Clinical Guidance on Vaping for Smoking Cessation, Urging Complete Switch From Cigarettes
JAMA Issues First U.S. Clinical Guidance on Vaping for Smoking Cessation, Urging Complete Switch From Cigarettes
China Discloses First Criminal Case Over Counterfeit Vapes Disguised as “Medical Nebulizers” and “Zero-Nicotine” Products
China Discloses First Criminal Case Over Counterfeit Vapes Disguised as “Medical Nebulizers” and “Zero-Nicotine” Products
Germany Expands Take-Back Rules for Disposable Vapes From July 1
Germany Expands Take-Back Rules for Disposable Vapes From July 1
2Firsts Perspectives
South Korea Vape Strategies Diverge as BAT Reconsiders Exit and PMI Takes VEEV to About 14,000 Stores
South Korea Vape Strategies Diverge as BAT Reconsiders Exit and PMI Takes VEEV to About 14,000 Stores
Supreme Vape Revenue Rises 15% Despite UK Disposable Vape Ban
Supreme Vape Revenue Rises 15% Despite UK Disposable Vape Ban
2Firsts Perspectives
As FDA Reshapes PMTA Reviews and ENDS Enforcement Priorities, CTP Acting Director Bret Koplow to Keynote NATO Event for a Retail Network of 66,000-Plus Stores
As FDA Reshapes PMTA Reviews and ENDS Enforcement Priorities, CTP Acting Director Bret Koplow to Keynote NATO Event for a Retail Network of 66,000-Plus Stores
FOLLOW US ON SOCIAL MEDIA
Contact: info@2firsts.com
Stay up to date.
Submit your email to receive weekly newsletter on the most relevant news of the e-cigarette industry.
© 2026 2FIRSTS. All Right Reserved.
2FIRSTS is only accessible to industry practitioners, researchers, media and other professionals. Access by minors is prohibited.
This website provides services to users outside the Chinese mainland.
English
English
中文