Members of the Polish vaping industry are worried that proposed changes to the Excise Duty Act, amending the definition of an e-liquid, will not be enough to combat the black market and may contribute to further regulatory uncertainty.
Currently under Polish law novel tobacco products and e-liquids are subject to excise duty and marked with excise stamps. But according to legislators, numerous retailers – including online traders – avoid paying the tax by selling e-liquids as air fresheners, food flavourings, tobacco oil fragrances, and other substances.