Export of tobacco products to the UK – Track & Trace and excise [2026]

The tobacco market in the UK is challenging but profitable. Cigarette prices are among the highest worldwide (approx. £15 per pack), mainly due to taxes.

1. Excise and Tobacco Products Duty

Similar to alcohol, export from PL must be done under the EMCS system (excise suspension). In the UK, the following applies Tobacco Duty. Rates are increased annually (so-called Escalator).

2. Track & Trace (Tracking System)

Both in the EU and the UK, a tobacco product movement tracking system (ID Issuer) applies. Each pack has a unique code (UI). Post-Brexit, these systems are separate.

• You must have codes for the UK market.
• Scanning must take place at every stage of the supply chain.

3. Plain Packaging (Uniform Packaging)

The UK enforces strict regulations regarding the appearance of packages. They must be in a standardized, "ugly" colour (Pantone 448C), with large health warnings in English. Exporting "colourful" packages from the Polish market to the UK is impossible (they are legally unsellable).

E-cigarettes (Vape)

The Vape market in the UK is huge.

• Must be declared to MHRA (Medicines and Healthcare products Regulatory Agency).
• Nicotine limit: 20mg/ml.
• Tank capacity limit: 2ml (for disposables).
• Many "Chinese disposables" with 5000 puffs are illegal in the UK (because they contain >2ml). If you export them, they will be seized.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04