Legal Alert | Nicotine market still in an "era of change"

Regulations concerning tobacco and nicotine products are among the regulations that have been the most rapidly modified in recent times. The majority of provisions changing the situation on the nicotine market entered into force in 2025; however, further amendments to legislation are already underway. Please find below our brief summary of the most important upcoming changes.

Draft act amending the Act on the Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products of 11 June 2025 (UD 213)

On 11 June 2025, a draft amendment to the Act on the Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products containing revolutionary changes was published on the Government Legislation Centre (RCL) website.

Below is a summary of the most important changes:

1. a prohibition on placing disposable electronic cigarettes (e-cigarettes) on the market – the proposed prohibition applies to disposable e-cigarettes in both nicotine and nicotine-free versions.
2. a prohibition on placing products containing nicotine on the market that are not tobacco products or related products – this prohibition does not, however, apply to: (a) medicinal products, (b) medical devices and in vitro diagnostic medical devices, or (c) food in which the nicotine content results from its natural occurrence in plants (e.g. tomatoes or potatoes), and
3. a prohibition on flavored nicotine pouches – only pouches containing ingredients that impart exclusively the smell or taste of tobacco would remain on the market.

Originally, the amendment also envisaged changes to the Excise Duty Act by adjusting the definitions of, among others, disposable electronic cigarettes; however, during the proceedings of the Standing Committee of the Council of Ministers, the aforementioned changes were abandoned.

As of the date of the preparation of this newsletter, the draft has not yet been submitted for approval by the Council of Ministers.

Draft Act amending the Excise Duty Act (UD 308)

On 22 December 2025, a draft amendment to the Excise Duty Act was published on the RCL website.

The draft proposes changes primarily to the legal definitions of: (a) disposable electronic cigarettes, and (b) reusable electronic cigarettes, by extending these definitions to include devices operating on the principle of electromagnetic induction.

As indicated in the explanatory memorandum to the draft, the existing definitions of e-cigarettes do not take into account the specificity of e-cigarettes operating on the principle of electromagnetic induction. Tanks containing e-liquid connected to an element with ferromagnetic properties are neither disposable nor reusable e-cigarettes.

The Act is to enter into force 14 days after its promulgation. The Ministry of Finance indicates that the adoption of such deadline is justified by the urgent need to take into account the specificity of electromagnetic induction in the definitions of e-cigarettes applicable under excise duty law.

Draft Act amending the Excise Duty Act and the Fiscal Penal Code (UD 363)

Despite the work on the UD308 amendment not being completed, the Ministry of Finance has announced a new draft which also concerns electronic cigarettes.

In Q2 2026, the Council of Ministers is expected to adopt the Act amending the Excise Duty Act and the Fiscal Penal Code (UD 363), in which, the Ministry proposes:

1. to define a new type of excise goods in the form of cartridges for reusable e-cigarettes or multifunctional devices and to classify all tanks, including empty tanks intended for filling with liquid, as this type of excise goods. This change, according to the Ministry's position, is intended to be a response to the market practice of the separate sale of e-cigarette parts, i.e., tanks and heating elements, without paying excise duty,
2. to amend again the definition of disposable and reusable e-cigarettes to exclude from these definitions the types of cartridges that are currently included therein, and
3. to subject the new excise goods in the form of cartridges to excise duty, i.e., PLN 40 per unit

Information about the draft appeared in the List of Legislative and Program Works of the Council of Ministers on 3 February 2026. The exact scope of changes will be available after the publication of the text of draft UD 363 on the RCL website.

What about other nicotine-containing products?

The tobacco and nicotine market is developing dynamically. Manufacturers are constantly seeking new solutions, drawing inspiration from products available in other countries. Both in Europe and worldwide, there is a noticeable increase in the number of smokeless products, including chewing gum (which are not medicinal products used in nicotine replacement therapy), hard candy (lozenges), and other products for oral use. What does Polish law say about this?

Currently applicable regulations do not prohibit the placing of such products on the market. However, the legal situation may change following the adoption of the aforementioned draft amendment to the Act on the Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products (UD 213).

We also remind you of the existing risk of classifying such products, for example, as medicinal products for use in nicotine replacement therapy, if the presentation of the product indicates its therapeutic or preventive properties in relation to diseases.

Download: Legal-Alert-Rynek-nikotynowy-nadal-w-erze-zmian.pdf