Importing Tobacco from the UK to Poland – Excise Procedures, Compliance Risks and Documents

Importing tobacco products is one of the most heavily regulated and highest-risk areas across the entire spectrum of cross-border trade between the UK and Poland. Tobacco products — cigarettes, cigars, smoking tobacco, chewing tobacco, e-cigarettes with nicotine liquids, and heated tobacco products such as IQOS — are subject to both import duty and very high excise duty, whose rates in Poland are among the highest in the EU. Failure to hold the required excise licences, omitting the obligation to apply tax stamps, or attempting to import without going through the EMCS procedure does not merely risk confiscation of the goods — it risks criminal fiscal liability. This article covers, step by step, every aspect of legally importing tobacco products from the UK to Poland: HS classification, excise rates, the tax stamp system, the EMCS procedure, required licences, and the most common mistakes made by importers.

HS Classification of Tobacco Products — the Basis for Excise Duty and Customs Duty

Before importing tobacco products, you must classify the goods correctly. Both the customs duty rate and the excise category depend on the HS code:

HS Code	Description	Excise category
HS 2401	Unmanufactured tobacco and tobacco refuse	Raw material (excise on processing)
HS 2402 10	Cigars and cigarillos containing tobacco	Cigars
HS 2402 20	Cigarettes containing tobacco	Cigarettes
HS 2402 90	Other (tobacco-free cigars and cigarettes)	Substitutes
HS 2403 11	Water-pipe tobacco	Smoking tobacco
HS 2403 19	Smoking tobacco (other)	Smoking tobacco
HS 2403 91	Homogenised or reconstituted tobacco	Smoking tobacco / special
HS 2403 99	Other (snuff, chewing tobacco, IQOS)	Novel tobacco products
HS 2404	Products containing tobacco for heating, e-cigarettes	Novel / e-cigarettes

Note: E-cigarettes with nicotine liquids and heated tobacco products (HTP — Heated Tobacco Products) are relatively new categories which have been subject to separate regulations in Poland since 2020.

Polish Excise Duty Rates on Tobacco Products

Excise duty on tobacco products in Poland is calculated using a complex formula that differs by category:

Cigarettes

Excise duty on cigarettes consists of two components (mixed rate): - Specific element: rate per 1,000 units (in 2024: PLN 228.10 per 1,000 pieces) - Ad valorem element: percentage of the maximum retail price (32.05% MCA) - Minimum excise rate: no less than a specified total amount

In practice, the excise duty on a pack of 20 cigarettes ranges from PLN 8 to PLN 15, depending on the retail price.

Cigars and Cigarillos

Specific rate: PLN 387.42 per kilogram or per 1,000 pieces — whichever is higher

Smoking Tobacco

Specific rate: PLN 159.98 per kilogram (pipe tobacco, roll-your-own tobacco) — with an ad valorem element of 31.41% of the maximum retail price

Novel Tobacco Products (HTP, IQOS)

Rate: 50% of the cigarette rate — although interpretations and classification are the subject of disputes between taxpayers and the Polish National Revenue Administration (KAS)

E-cigarettes and Nicotine Liquids

Rate from 2020: PLN 0.55 per 1 ml of e-cigarette liquid containing nicotine

From 2023 the rate also covers nicotine-free liquids (for e-cigarettes) — PLN 0.55/ml

The Tax Stamp System — Mandatory Labelling

All tobacco products released for consumption in Poland must be labelled with Polish excise tax stamps. This is an absolute obligation — absence of tax stamps is equivalent to unlawful placing on the market.

How the Tax Stamp System Works

1. The importer submits an application for tax stamps to the competent tax office (the Head of the Tax Office with jurisdiction over the importer)
2. The tax office issues the stamps once an excise guarantee has been lodged
3. The stamps are sent to the manufacturer or importer in the UK BEFORE the goods are shipped to Poland
4. The UK manufacturer (or an authorised party) affixes the stamps to every individual unit of packaging BEFORE the goods leave the UK
5. The stamped goods are imported into Poland

Who May Receive Tax Stamps

Tax stamps may only be issued to entities holding: - Status as a registered consignee or operator of a tax warehouse in Poland - A lodged excise guarantee (cash deposit or bank guarantee) covering the amount of excise duty

Without these authorisations you cannot legally import tobacco products into Poland.

Licences Required to Import Tobacco from the UK to Poland

Importing tobacco products requires compliance with a number of formal requirements:

1. EORI (mandatory for every importer)

A basic requirement — without an EORI number you cannot submit a customs declaration.

2. Status as a Registered Consignee or Tax Warehouse Operator

A registered consignee (Article 57 of the Polish Excise Duty Act) is an entity authorised to receive, on a one-off or recurring basis, excise goods under a duty-suspension arrangement. Registration is carried out via the Head of the Tax Office.

A tax warehouse (Article 48 of the Polish Excise Duty Act) is a place where excise goods are produced, stored, or processed under a duty-suspension arrangement. A permit to operate a tax warehouse requires compliance with financial and technical conditions.

3. Excise Guarantee

Before receiving tax stamps, and before each movement of excise goods, you must lodge a guarantee covering the amount of potential excise duty. The guarantee may take the form of: - A cash deposit (lodged at the tax office) - A bank or insurance guarantee - A mortgage or registered pledge

4. Licence for Trading in Tobacco Products (where applicable)

Depending on the scale and type of business, a licence may be required for: - Wholesale trade in tobacco products (issued by the competent Head of the Customs and Fiscal Office) - Retail sale of tobacco products (local authority regulations / Act on Upbringing in Sobriety)

The EMCS Procedure — How Excise Movements Work

EMCS (Excise Movement and Control System) is the electronic system for controlling the movement of excise goods within the EU. Every movement of excise goods under a duty-suspension arrangement (before excise duty has been paid) must take place via EMCS.

Important post-Brexit change: the UK is no longer part of EMCS. This means that the import of tobacco products from the UK to Poland CANNOT take place under the EU-to-EU duty-suspension arrangement. Every consignment from the UK must be treated as an import from a third country — excise duty becomes payable at the point of release for free circulation in Poland.

Step-by-Step Procedure

1. Export from the UK: the UK supplier submits an export declaration in the CDS system (UK)
2. Transport: the goods move from the UK to Poland with the accompanying documents (commercial invoice, CMR, export entry reference)
3. Import declaration in Poland: the importer or customs agent submits an import customs declaration — stating the HS code, customs value, duty rates, and excise rates
4. Payment of duty and excise: at the point of release for free circulation (or deferred within a tax warehouse)
5. Verification of tax stamps: the customs office checks that Polish tax stamps are present on every unit
6. Clearance to trade: goods bearing stamps and with excise duty paid may be placed on sale in Poland

Risks for Importers Without the Required Licences

Importing tobacco products without the required authorisations is a serious violation, treated very strictly by Polish law enforcement and the National Revenue Administration (KAS):

Violation	Penalty
No tax stamps	Confiscation of the entire consignment + penalty equal to the value of unpaid excise duty (up to 720 daily rates)
No registered consignee / tax warehouse status	Confiscation of goods + financial penalty + criminal fiscal liability
Undervaluation of customs value	Customs arrears + interest + penalty of up to 720 daily rates
Smuggling (concealment of goods)	Criminal liability (Articles 86-89 of the Fiscal Penal Code) — custodial sentence of up to 5 years
No excise guarantee	Joint and several liability for excise duty + financial penalty

Tobacco products are one of the categories of goods for which the National Revenue Administration conducts ongoing enforcement activities, including physical checks of transport vehicles on roads and at border crossings.

E-cigarettes and IQOS — New Tax Categories

E-cigarettes and heated tobacco products (HTP) are categories where the legislation is relatively new and continues to evolve:

E-cigarettes: - Nicotine and nicotine-free liquids: excise duty of PLN 0.55/ml from 2020/2023 - Devices (the e-cigarettes themselves): no excise duty, but subject to VAT like any other goods - Import from the UK: customs clearance required + payment of excise duty on the volume of liquid

IQOS and HTP (Heated Tobacco Products): - Classified as "novel tobacco products" - Excise rate: 50% of the cigarette rate - Tax stamp obligation: yes - Product registration obligation (notification to the Ministry of Health): yes — every HTP product must be notified in accordance with the Tobacco Products Directive (TPD2) - Import from the UK without notification: unlawful even if duty and excise have been paid

How to Import Tobacco Products Legally from the UK — Summary of Steps

1. Product classification: establish the precise HS code and excise category
2. EORI registration: if you do not already hold one
3. Obtaining the licence: registered consignee status or a tax warehouse in Poland
4. Lodging an excise guarantee
5. Ordering and collecting tax stamps from the tax office
6. Sending the stamps to the UK manufacturer before shipment
7. Import customs clearance in Poland — via a customs agent
8. Payment of excise duty on release for free circulation
9. Verifying product compliance with Polish law (TPD2 notification, labels in Polish)