Excise tax on the alternative products to cigarettes in Poland 2020, by product

As of October 1, 2020, manufacturers of e-cigarette liquids and tobacco heaters pay excise taxes on their products. The most significant disparities in the amount of excise duty paid by manufacturers occur between open and closed e-cigarette systems. These are due to technological differences between devices that translate into differences in average daily liquid consumption. As a result, liquid refill e-cigarettes (closed e-cigarette systems) are the most preferentially taxed category of all in the market. Their manufacturers pay 0.38 zloty excise duty for a 0.7 ml liquid refill. Thus, multinationals producing such liquids pay up to five times less in excise duty than tobacco heating devices manufacturers, nearly six times less than e-cigarette liquid manufacturers in the SME sector, and almost 25 times less than traditional cigarette manufacturers (the average excise duty on a pack of cigarettes is over nine zloty).