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

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