Changing definition of e-liquid ‘won’t hit Polish black market or halt tax avoidance’

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.