Poland plans to revise its e-cigarette tax regulations: magnetic e-cigarettes will be taxed at $11.20 per unit.

The Polish government plans to revise its regulations on e-cigarette excise tax. The Ministry of Finance points out that the current definition of e-cigarettes does not cover magnetic e-cigarette products, resulting in a significantly lower tax burden for them compared to traditional e-cigarettes. Under the revised law, any magnetic component connected to the e-liquid can or power control device will be considered an e-cigarette and subject to an excise tax of 40 zlotys (approximately US$11.20) per unit.

December 26, 2025 – According to Portal Spozywczy, an official Polish regulatory impact assessment (OSR) document reveals that the Polish government is pushing for revisions to e-cigarette excise tax regulations to address the recent emergence of new magnetic e-cigarette products in the domestic market.

The regulatory document states that the current definition of e-cigarettes, adopted on February 20, 2025, and implemented from July 1, 2025, does not cover e-cigarette devices using magnetic connections. These products, which entered the Polish market in September 2025, consist of an e-liquid container connected to a ferromagnetic component, and do not meet the current classifications for either disposable or reusable e-cigarettes.

The Ministry of Finance stated that due to a lack of regulatory definition, the current consumption tax level applicable to the aforementioned products is significantly lower than that for e-cigarette devices as defined by law, thus necessitating amendments to the relevant regulations.

According to the proposed revisions, for incomplete magnetic e-cigarette devices, whether they are classified as e-cigarettes will be determined by whether they contain magnetic components, rather than by whether the product actually generates or provides aerosol for users to inhale.

Specifically, if the magnetic component is connected to the e-liquid container, the container will be considered an e-cigarette and subject to a sales tax of 40 zlotys (approximately US$11.20) per unit. If the magnetic component is connected to a power supply device, the device itself will be considered an e-cigarette and also subject to the same 40 zlotys (approximately US$11.20) tax rate.

Furthermore, refillable e-liquid containers with connected magnetic components will be considered reusable e-cigarettes and subject to the aforementioned tax rate; non-refillable e-liquid containers will be considered disposable e-cigarettes, and the e-liquid contained therein will be subject to an additional 40 zlotys (approximately US$11.20) higher sales tax.

The revised regulations are expected to take effect 14 days after their publication.

Regardless, Abufan has always complied with the laws and regulations of various countries, and we welcome inquiries about e-cigarette products.

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