What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 2457.
New excise tax rules for electronic cigarettes
The law precisely categorizes electronic cigarettes as disposable or reusable and sets excise labeling rules. It introduces registration obligations for businesses trading these products and regulates the transition to new regulations.
Key points
Disposable e-cigarettes: devices that cannot be refilled or have their tanks replaced, including specific elements of devices operating on electromagnetic induction.
Reusable e-cigarettes: devices that can be refilled or have their tanks replaced, excluding certain induction types.
Businesses must register or update their data in the Central Register of Excise Entities by the day preceding the day the new rules start to apply.
Manufacturers and sellers must label products with excise stamps – the new rules apply 2 months after the law enters into force.
Holders of certain products manufactured or imported before the application date of the new rules must mark them with legalizing excise stamps after 14 days from that date.
Previous:
Passed House
Status:
Sent to Constitutional Tribunal
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