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February 27 – The Polish Senate has officially passed an amendment to the Excise Tax Act, aiming to increase taxes on disposable e-cigarettes and other nicotine products. The passage of this bill marks a further tightening of regulations on the e-cigarette industry by the Polish government, while also presenting new challenges and opportunities for independent sellers. This article will provide a detailed analysis of this policy change and its impact on the e-cigarette market.

Key Points of the Bill

1. Gradual Increase in Excise Tax on Disposable E-cigarettes

According to the amendment, the excise tax on disposable e-cigarettes will be increased in phases:

• Starting July 1, 2025: The excise tax will be 0.96 PLN per milliliter of e-liquid.
• Starting January 1, 2026: The excise tax will increase to 1.44 PLN per milliliter.
• Starting January 1, 2027: The excise tax will further rise to 1.80 PLN per milliliter.

The implementation of this policy will significantly increase the retail price of disposable e-cigarettes, potentially impacting market demand.

2. New Product Categories Subject to Taxation

The amendment also introduces excise taxes on the following product categories for the first time:

• Reusable e-cigarettes
• Heating devices
• Multi-functional devices and their accessories
• Nicotine pouches
• Other nicotine products

Among these, the excise tax rate for vaping devices (including reusable e-cigarettes, heating devices, and multi-functional devices) is set at 40 PLN per unit.

3. Gradual Increase in Tax Rates for Nicotine Pouches and Other Nicotine Products

The excise tax rates for nicotine pouches and other nicotine products will also be gradually increased:

• 2025: 150 PLN per kilogram
• 2026: 200 PLN per kilogram
• 2027: 250 PLN per kilogram

Impact on the E-cigarette Market

1. Price Increases May Affect Market Demand

With the increase in excise taxes, the retail prices of e-cigarette products will inevitably rise. This may lead some consumers to switch to alternatives or reduce their purchase frequency, potentially causing a short-term impact on market demand.

2. Reusable Devices May Become a New Trend

Given the higher tax rates on disposable e-cigarettes, consumers may shift their preference toward reusable e-cigarette devices. Independent sellers can capitalize on this trend by increasing promotions for reusable devices.

3. Untapped Potential in the Nicotine Pouch Market

Although the tax rates on nicotine pouches are also increasing, as an emerging product category, they still hold significant market potential. Independent sellers can optimize their product offerings and marketing strategies to capture this niche market.

Strategies for Independent Sellers

1. Adjust Product Portfolio

In light of the increased tax rates on disposable e-cigarettes, independent sellers can gradually reduce their reliance on disposable products and increase inventory of reusable devices and nicotine pouches.

2. Optimize Pricing Strategies

With rising tax rates, independent sellers need to reassess their pricing strategies to ensure profitability while remaining competitive.

3. Enhance Market Education

Through blogs, social media, and other channels, educate consumers about the advantages of reusable devices and guide them toward changing their consumption habits.

4. Monitor Policy Developments

Poland’s e-cigarette tax policy may be just the beginning, with other European countries potentially following suit. Independent sellers should closely monitor policy changes and adjust their strategies accordingly.

Conclusion

The passage of the amendment to Poland’s Excise Tax Act signals a stricter regulatory environment for the e-cigarette industry. For independent sellers, this presents both challenges and opportunities. By adjusting product portfolios, optimizing pricing strategies, and enhancing market education, sellers can maintain competitiveness and even achieve business growth in the new policy environment.

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Keywords: Poland e-cigarette excise tax, disposable e-cigarettes, reusable e-cigarettes, nicotine pouches, independent sellers, e-cigarette market trends, Excise Tax Act amendment, e-cigarette tax policy.