The Polish Ministry of Finance has unveiled a draft amendment to the excise duty act that redefines and taxes e-cigarette cartridges at 40 PLN per unit. Published on February 18 by the Government Legislation Centre, this regulatory shift aims to close tax loopholes while exempting reusable device bases.
Under the proposed framework, the 40 PLN tax applies to all tanks, pods, and containers designed for reusable e-cigarettes, including empty cartridges. Meanwhile, the liquid inside these cartridges remains subject to separate, existing e-liquid excise duties.
To balance the market, the Ministry will exempt reusable e-cigarette “bases” (the battery component) that use replaceable pods. However, multifunctional devices—which can vaporize both e-liquids and heated tobacco products—will remain fully taxed regardless of whether their tanks are integrated or replaceable.
The industry faces a rapid adjustment period. The Ministry of Finance has proposed a six-month vacatio legis (grace period) before the law fully takes effect. Crucially, transitional provisions will launch just three months after the law’s official announcement, giving distributors and retailers a very narrow window to overhaul their inventory and pricing strategies.
