Poland maintains zero excise on vapor products
The Polish government has decided to maintain its zero rate of excise on vapor products. Last year the Parliament approved amendments to the Act on Excise Duty which introduced a new tax category of novel products including tobacco for heating and liquids for electronic cigarettes.
The amended legislation mandated specific rates of tax for both electronic cigarettes and heated tobacco products, however, the rates were initially set at zero.
Late in 2018 the Polish Parliament approved a bill that postponed the implementation of fully specific duties beyond the original introduction date of 1 January 2019.
The zero rates are now scheduled to remain in effect until 30 June 2020.