Over the past two years, Poland has tightened e-cigarette regulations in line with the EU Tobacco Products Directive (TPD), driving a phase of heightened compliance demands and industry realignment. As a key market in Central and Eastern Europe with high smoking rates and a substantial user base, Poland remains a strategic focus for global e-cigarette firms. However, in 2025, regulatory changes accelerated, and the government advanced multiple major regulatory and tax proposals. Amid rising compliance costs, increased taxation, and expanding illicit trade risks, the market now confronts unprecedented challenges and transformation.
This article outlines Poland’s 2025 e-cigarette regulatory and tax updates and explores their impact on corporate compliance strategies and the future market.
Expanded Product Definition and Scope
On June 17, 2025, the President of Poland signed the Amendment to the Act on Health Protection Against the Effects of using Tobacco and Tobacco products (UD86) This revision extends regulatory oversight to include non-nicotine e-cigarettes (including e-liquids and devices) as well as nicotine pouches.
Product Restrictions
This revision introduces explicit capacity and content limits for multiple products. For example, non-nicotine e-liquid bottles must be ≤ 10 ml, non-nicotine disposable e-cigarettes or pre-filled pods must be ≤ 2 ml, and nicotine pouches are limited to a nicotine content of no more than 20 mg/g.
Updated Packaging Requirements
Nicotine-containing products warning: “Wyrób zawiera nikotynę, która powoduje szybkie uzależnienie.” (This product contains nicotine, which is highly addictive.)
Nicotine-free products warning: “Wyrób szkodliwy dla zdrowia.” (This product is harmful to health.)
Nicotine pouches warning: “Ten wyrób szkodzi Twojemu zdrowiu i powoduje uzależnienie.” (This product harms your health and causes addiction.)
E-cigarettes Taxation
In addition to the UD86 Act, a new excise tax on e-cigarettes and disposable e-cigarettes officially took effect in July 2025. Under the updated regulation, disposable e-cigarettes and other heating devices now carry a tax of 40 PLN/unit( $11.03USD). Concurrently, the consumption tax rate on e-liquid has been increased to 0.96 PLN/ml ($0.26 USD), while nicotine pouches are subject to a consumption tax rate of 150 PLN/kg($41.37 USD).
Disposable E-Cigarette Ban
The Polish government is reviewing draft UD213, which would ban all disposable e-cigarettes, including non-nicotine products. The draft is expected to go to parliament in the third quarter of 2025. It is currently undergoing public consultation and is expected to begin implementation soon.
It is worth noting that, according to feedback from our colleagues’ on-the-ground research in Poland, the ban has not yet officially taken effect. However, the retail prices of disposable e-cigarettes have increased significantly due to new tax policies. As a result, local e-cigarette stores have reduced the supply of such products. These products are becoming increasingly difficult to find in the market. If this ban is implemented, it will formally prohibit the legal sale of disposable e-cigarettes. It may also lead to further adjustments in related tax policies.
Advertising and Promotion Restrictions
The advertisement, promotion, sponsorship, or public display of e-cigarettes (regardless of nicotine content), e-liquid refills, and nicotine pouches is prohibited in any form.
Retail Restrictions
Under the updated Act on Health Protection Against the Consequences of Using Tobacco and Tobacco Products (U86), the existing prohibition on sales to individuals under 18 years of age has been maintained, covering both nicotine-containing and non-nicotine e-cigarettes and refill containers. The amendments also expand the online sales ban, prohibit the sale of non-nicotine e-cigarettes through vending machines, and formally extend all these sales restrictions to include nicotine pouches.
Product Registration and Notification
All e-cigarette products (including non-nicotine types) and nicotine pouches must complete registration and notification with the Central Office of Chemicals.
* Currently, sales restrictions, age limits and advertising bans have come into force. Regulations on product composition, labelling, packaging requirements and reporting procedures will come into force on 4 January 2026.
Conclusion
Poland's e-cigarette market is undergoing major regulatory reforms. Measures such as the UD86 amendment, new tax policies, and the proposed UD213 ban have created one of European strictest regulatory environments, significantly raising compliance barriers and reshaping market dynamics.
Companies must recognize Poland’s shift from growth-focused to compliance-driven. Facing high compliance costs, rising taxes, and evolving regulations, businesses need adaptable strategies and proactive compliance to remain competitive. Early preparation is essential—whether for the potential UD213 disposable ban or new 2026 packaging rules.
Hangsen, a global e-liquid manufacturer, operates a manufacturing center in Poland. Our local production enables us to provide strong support to the Polish market. We provide reliable OEM/ODM services and fully compliant e-liquid solutions designed for Polish regulations. This local presence ensures supply chain efficiency and swift adaptation to regulatory updates.
For more information, please contact us at: service@hangsen.com
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