PL

Poland

Restricted
🌐
Online Sales
Allowed
🏪
Offline Sales
Allowed
🎂
Legal Age
18+
🚫
Ban Scope
Partial

Allowed Product Types

Pod SystemRefillable

Purchase Channels

Specialty StoreConvenience StoreGas StationOnline

Required Certifications

EU TPD

Complete Policy Details

Sales Bans

Disposable electronic cigarettes are completely banned

Latest Developments

On March 10, 2026, the Polish Council of Ministers passed a revised draft of the Law on the Protection of Health from the Consequences of the Use of Tobacco and Tobacco Products, proposing a comprehensive ban on disposable electronic cigarettes (including nicotine and nicotine free versions) and allowing only tobacco flavored sales of nicotine bags. Poland has become the fourth EU country to ban disposable electronic cigarettes, following France, Belgium, and Bulgaria. On April 14, 2026, the Council of Ministers passed an amendment to the Consumption Tax Law, extending the consumption tax to electronic cigarettes based on electromagnetic induction technology, with a tax of 40 zlotys (approximately 72 RMB) per unit, filling a regulatory loophole

Policy Trends

1. Comprehensive ban on disposable electronic cigarettes: Passed by the Ministerial Meeting in March 2026, the legislative process is underway, with a transition period of 6 months. Disposable and flavored nicotine products will become illegal. 2. Continuous increase in consumption tax: The tiered increase plan will be completed by 2027 (with a peak of 1.80 zloty/mL for e-liquid).

Policy Documents

-Revised Draft of the Law on the Protection of Health from the Consequences of the Use of Tobacco and Tobacco Products (passed by the Ministerial Meeting in March 2026): Prohibiting the Sale of Disposable Electronic Cigarettes, Restricting Flavored Nicotine Bags, and Expanding Market Supervision Authority -Draft amendment to the Consumption Tax Law (adopted by the Ministerial Meeting on April 14, 2026): Induction electronic cigarettes will be subject to a tax of 40 zlotys per piece; Unified classification of consumption tax -Adjustment Plan for Tiered Tax Rates of Disposable Electronic Cigarette Consumption Tax in 2026 (January 2025 RIA Report) -EU TPD Directive 2014/40/EU Domestic Conversion Regulation -Guidelines for the Implementation of Consumption Tax by the Polish State Taxation Office (2026)

Competent Authorities

1 Medicines and Healthcare Products Regulatory Agency (MHRA) 2 National Trading Standards 3. Ofcom - Communications Services Regulatory Authority

Policy Details

On March 10, 2026, the Polish Council of Ministers passed a revised draft of the Law on the Protection of Health from the Consequences of the Use of Tobacco and Tobacco Products, proposing a comprehensive ban on disposable electronic cigarettes (including nicotine and nicotine free versions) and allowing only tobacco flavored sales of nicotine bags. Poland has become the fourth EU country to ban disposable electronic cigarettes, following France, Belgium, and Bulgaria. On April 14, 2026, the Council of Ministers passed an amendment to the Consumption Tax Law, extending the consumption tax to electronic cigarettes based on electromagnetic induction technology, with a tax of 40 zlotys (approximately 72 RMB) per unit, filling a regulatory loophole 1. Comprehensive ban on disposable electronic cigarettes: Passed by the Ministerial Meeting in March 2026, the legislative process is underway, with a transition period of 6 months. Disposable and flavored nicotine products will become illegal. 2. Continuous increase in consumption tax: The tiered increase plan will be completed by 2027 (with a peak of 1.80 zloty/mL for e-liquid).
Last Updated: 2026-10