SK&S - Regulations Regarding Nicotine Pouches and E-Cigarettes in Poland - Ewelina Woike-Reguła

Presentation explores the rapidly evolving regulatory and tax landscape of the nicotine market in Poland, with a focus on nicotine pouches and e-cigarettes. It outlines the key regulatory changes introduced in 2025, when nicotine pouches were, for the first time, explicitly regulated under Polish tobacco law. At the same time, existing rules on e-cigarettes were extended to cover non-nicotine products. As a result, both categories are now subject to similar restrictions. The presentation also addresses ongoing legislative developments. In parallel, the presentation discusses major excise duty reforms, including increasing tax rates on e-cigarette liquids, the extension of excise duty to vaping devices, and the inclusion of nicotine pouches and other nicotine products within the excise system. It also outlines planned future measures, such as taxation of tanks/cartridges. Overall, the presentation shows that Poland is moving toward increasingly strict regulation and taxation of the nicotine sector, combined with intensified enforcement and a high level of regulatory uncertainty, creating a challenging environment for market participants.