Publication date: October 29, 2025
Commission Delegated Directive (EU) 2022/2100 of 29 June 2022, prohibiting the sale of heated tobacco products with a characterizing flavor, waited almost three years for implementation. Finally, on 21 February 2025, an amendment to the Act on the Protection of Health from the Effects of Using Tobacco and Tobacco Products introducing this ban was passed in Poland. In 2025, another amendment to this act was made; the second draft was more extensive and specifically regulated the sale of electronic cigarettes and nicotine pouches, as well as the placement of warnings on packaging. However, in practice, there are still problems with the application of the act and the enforcement of its prohibitions and orders.
Regulations governing the import and sale of e-cigarettes and liquids in Poland and the EU
The most important laws regulating the introduction and sale of e-cigarettes and liquids in Poland are:
In the case of e-cigarettes, in many cases it is irrelevant whether they are nicotine or nicotine-free products, as the statutory definition of an electronic cigarette applies to both (Article 2, Section 20 of the Act on Protection of Health against the Effects of Using Tobacco and Tobacco Products). And the technical standards for the refill mechanism of electronic cigarettes, which can be used to consume vapor containing nicotine, apply accordingly to nicotine-free ones.
Regarding liquids, similar prohibitions apply to electronic cigarettes: a ban on sales to minors, sales in vending machines or self-service systems, distance selling, and advertising.
Liquids and electronic cigarettes may have information on the nicotine content and flavorings on the packaging (as they are not tobacco products, flavorings may be added to them).
However, there are significant differences in the regulations relating to sales and the posting of warnings:
– Nicotine-free products do not carry a nicotine warning, instead they carry the warning: “The product is harmful to health”.
Requirements for registering e-cigarettes before they are placed on the market
Pursuant to Article 11b and subsequent provisions of the Polish Act on the Protection of Health against the Consequences of Using Tobacco and Tobacco Products:
To make electronic cigarettes available for the first time (for the purpose of placing them on the market or further sale), the manufacturer or importer must submit a notification and designate a contact person (legal or natural) in the territory of the European Union.
If the manufacturer has not submitted the notification, each importer is obliged to submit it before making it first available.
The application includes:
1) name (company name) and contact details of the manufacturer, legal or natural person designated as contact person in the European Union and, where applicable, the importer.
2) a list of all ingredients and substances released because of using the product, broken down by brand and type, along with their quantities.
3) toxicological data on the ingredients and substances released in the product, including after heating, with reference to the impact of their inhalation on the health of consumers, taking into account particularly their addictive properties.
4) information on the nicotine dose and its absorption when consuming the product under normal or reasonably foreseeable conditions.
5) a description of the device components, including, where applicable, the opening and refilling mechanism.
6) a description of the production process, including an indication of whether it is serial production, and a statement of compliance of the production process with the requirements of the Act.
7) a declaration of full responsibility for the quality and safety of the electronic cigarette (refill container) placed on the market and used under normal or reasonably foreseeable conditions.
8) in the case of micro, small and medium-sized enterprises – a declaration of compliance with the criteria.
They are submitted in electronic form.
There is a registration fee, in the case of micro, small and medium-sized enterprises, it is subject to reduction.
After notification, the entrepreneur is obliged to submit to the President of the Office (President of the Office for Chemical Substances) an annual report containing:
1) comprehensive data on sales volume, broken down by brand and product type.
2) information on the preferences of various consumer groups, including young people, non-smokers and the main groups of people currently using products.
3) information on the forms of product sales.
4) summaries of all market research conducted within the scope referred to in points 1–3, together with their translation into English.
The report is also submitted electronically.
The manufacturer (importer or distributor) is obliged to collect and submit to the President of the Office information on all suspected and undesirable effects of these products on human health.
Requirement of a certificate of quality, compliance or product safety
Article 10a of the Act on Health Protection against the Consequences of Using Tobacco and Tobacco Products, which requires packaging to be marked with a unique identifier, does not apply to e-cigarettes. It refers to tobacco products, while e-cigarettes, as they do not contain tobacco and nicotine (although nicotine-free versions do exist), are not.
Apart from the information requirements (mentioned earlier), Directive 2014/40/EU and the Act on the protection of health against the effects of using tobacco and tobacco products do not introduce additional requirements for certificates of quality, compliance or product safety.
As already mentioned, information is submitted electronically via the EU-wide EU-CEG platform, administered by the European Commission.
The notification shall be made at least 6 months before the date of the first planned disclosure, and shall include the information already mentioned, including the details of the contact person (who should be designated).
The website of the Bureau of Chemical Substances (BSC) describes the procedure as follows:
https://webgate.ec.europa.eu/cas/login?loginRequestId=ECAS_LR-3050225-Y92v2NToH4kSdTYdT2m0 8rwuByUPf3HsdQRzvnFnXpcilX4dzrInxhX737K6miW7RVp2WtgRd0iy3pzzZmcfTYy-rS0vSrmBGYCmgBtbboKU9m- bfxH5LwJcfcPc5rsznNNZUaj67NGd1048OGx83d9j9I7KadVSKuLhoQCCEgcfAWSEsErxYVFbEHAsG7OzHlBKt
-via a free standalone application (Client/Stand- Alone) application)
-via the system-to-system application (System-to-system submissions) Using this method requires access to the e-Delivery network, compatible with the EC network.
(More information about the e-Delivery network:
https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eDelivery .)
To do this, please click the link below:
And then go to the “Technical documents” folder (which in the explanations is incorrectly described as “Latest versions of technical documents”) in it, select “XML submission through web interface ” then “tpd-xml-creator-tool-1.6.1.zip” (the numbers “1.6.1” may differ, as it indicates the application version, and a higher number indicates a newer version of the application).
TPD- xml – creator – tool is a tool for creating reports of electronic cigarettes and refill containers.
– Technical documents ” (folder which was incorrectly described in the explanations as ” Latest versions of technical documents ” then:
– XML submission through the web interface and then
– Archive and in it:
– ETRUSTEX_tutorial.pdf.
GUIDES (from the BSC website)
Guide
https://health.ec.europa.eu/eu-common-entry-gate-eu-ceg/step-step-guide_en
EU-CEG Guide (version 30/04/2025)
Dictionary – electronic cigarettes and refill containers (current version)
XML CREATOR – Polish version (translation of field names and definitions for version 1.1.1.)
Required packaging and leaflet elements
The packaging (individual and collective) of electronic cigarettes and refill containers should include:
– a list of all product ingredients in descending order by weight,
– nicotine content in the product and its amount in the dose taken,
– batch number and child protection warnings.
The packaging must bear a visible, legible and durable warning in Polish.
For e-cigarettes containing nicotine:
“The product contains nicotine, which causes rapid addiction.”
In case of not containing nicotine:
“The product is harmful to health.”
The warning must meet the requirements of Article 11c, paragraphs 8-10 of the Polish Act on the Protection of Health against the Consequences of Using Tobacco and Tobacco Products.
The packaging should include an instruction leaflet in Polish. The leaflet must include instructions on:
1) use and storage of the product (including information that the product is not recommended for young people and non-smokers);
2) information about contraindications;
3) warnings for high-risk groups;
4) possible adverse effects;
5) addictive properties and toxicity;
6) contact details of the manufacturer or importer and the legal or natural person designated as contact person in the territory of the European Union.
Excise tax on innovative products, e-cigarettes and liquids
Pursuant to Art. 99b sec. 4 of the Excise Duty Act of 6 December 2008 (Journal of Laws of 2009 No. 3 item 11, as amended), the excise tax on liquid for electronic cigarettes is PLN 1.80 per milliliter. For disposable e-cigarettes, this rate is increased by PLN 40 per cigarette. The excise tax rate on vaping devices (reusable electronic cigarettes, heaters, and multi-function devices) is PLN 40.00 per unit, in accordance with Art. 99ca sec. 3.
Innovative products are defined in the Excise Duty Act as products that are:
a) a mixture containing tobacco or dried tobacco,
b) a mixture containing substances other than those specified in point a, both with and without nicotine, excluding liquid for electronic cigarettes and products used exclusively for medical purposes,
c) a mixture referred to in point a or b, and containing separately liquid for electronic cigarettes
– which when heated produce an aerosol without combustion of the mixture, other than the products referred to in Article 98(1) and Article 99a(1);
Currently, the excise duty rate on them is PLN 780.41 per kilogram and 32.05% of the weighted average retail selling price of smoking tobacco.
Liquid for electronic cigarettes, innovative products and vaporization devices are subject to the obligation to mark them with excise stamps.
There are no reporting obligations other than for other excise products.
The most common mistakes made by importers
Mistakes made by importers and sellers of products include:
For example, out of 1,364 samples tested by the National Revenue Administration, as many as 1,018 (i.e. 88%) exceeded the volume limits, and in 224 samples the e-liquid content was found to be excessive.
According to the foundation, the Institute for Economic Forecasts and Analysis, e-cigarettes most often come to Europe from China, often with misleading labels such as “flashlights”, “batteries” or “chargers”.
Another problem is the failure of obligated entities to submit annual reports. In response to interpellation no. 41718 of June 21, 2023, the Ministry of Health admitted that “not all entities required to submit annual reports for 2022 have fulfilled this obligation.”
Compliance issues are alarmingly common among e-cigarette sellers. The Institute for Economic Forecasts and Analysis estimates that illegal sales may account for as much as 60% of the Polish market.
Sanctions for incorrect import, lack of registration or other formal irregularities
Pursuant to Article 47 of the Excise Duty Act, the production of excise goods (including vaporization devices, tobacco products and e-cigarette liquid) may only be carried out in a tax warehouse (excluding the production of excise goods on which excise duty has been prepaid and parts kits for vaporization devices).
In the case of production of liquid for electronic cigarettes or vaping devices contrary to Article 47, the excise duty is twice the normal rate. In the case of novel products, PLN 780.41 per kilogram and 32.05% of three times the weighted average retail selling price of smoking tobacco. This rate will also apply to the acquisition or possession of novel products outside the excise duty suspension procedure, in individual packages, if the excise duty has not been paid in the appropriate amount on these products, and as a result of a tax audit, customs and tax inspection, or tax proceedings, it was not established that the tax had been paid.
In case when:
– cigarettes or a refill container are made available for the first time without fulfilling the obligation to provide one-time information (referred to in Art. 11b, paragraphs 1 and 16) or in case of providing information that does not meet the requirements (as determined by the President of the Bureau for Chemical Substances by way of a decision)
– production or import of electronic cigarettes do not meet the requirements of Article 11c paragraphs 1–11
– there is a failure to comply with the ban on placing electronic cigarettes on the market or the order to withdraw them from the market
there is imposed a fine of up to PLN 200,000 or restriction of liberty, or both.
In case when:
– there is a failure to submit an annual report to the President of the Bureau for Chemical Substances (pursuant to Article 11d, paragraph 1 of the Act on the Protection of Health against the Consequences of Using Tobacco and Tobacco Products)
– there is a failure to comply with the obligations under Article 11e of the Act on the Protection of Health against the Consequences of Using Tobacco and Tobacco Products (establishing and maintaining a system for collecting information on all suspected and undesirable effects of products on human health, storing and transmitting this information, failing to immediately take the necessary actions to adjust, return or withdraw the product from the market or failing to provide the president of the office with information)
there may be imposed a fine ranging from PLN 1,000 to PLN 100,000 (mandated on the basis of the decision of the President of the Office).
The admissibility of online sales of e-cigarettes and their advertising
The online sale of e-cigarettes is strictly prohibited in Poland under Article 7f of the Act on Protection of Health against the Effects of Using Tobacco and Tobacco Products. Violation of the ban is punishable by a fine of up to PLN 200,000, restriction of liberty, or both.
Pursuant to Article 8, Section 1 of the Act on the Protection of Health against the Consequences of Using Tobacco and Tobacco Products, advertising of electronic cigarettes and refill containers is prohibited. Therefore, marketing or promoting such products is not permitted.
Planned changes to regulations
Recently, a change in regulations was made to prohibit the sale of e-cigarettes and nicotine pouches to persons under 18 years of age, and regulations came into force that prohibit the sale of heated tobacco products with characteristic flavors, such as menthol or fruit.
Work is also underway on another amendment to the Act on the Protection of Health against the Consequences of Using Tobacco and Tobacco Products, which assumes:
– a complete ban on the sale of all disposable e-cigarettes – both those with and without nicotine,
– withdrawal from the market of nicotine pouches with flavors other than tobacco,
– new rules for the sale of other nicotine products (e.g. gum, sprays, tablets) – they will be treated as medicines and available only in pharmacies after approval by the appropriate authority,
– obligation to test the composition of liquids in e-cigarettes.
The Polish Act on Health Protection from the Consequences of Using Tobacco and Tobacco Products continues to encounter implementation challenges. Nevertheless, it presents a coherent model for the registration of tobacco products and e-cigarettes that complies with EU requirements. Although the announced statutory changes do not promise improved enforcement of statutory prohibitions, they do introduce important provisions for public health.