Tax-Free Smoking

Tax-Free Trend?

Tax-Free Trend?

Entrepreneurs who sell products that do not contain nicotine and are suitable for inhalation, but not to smoke, do not have to pay excise tax, as confirmed by  the Director of Katowice Tax Chamber. A company that sells blend of unprocessed herbs (such as melissa, coltsfoot) and nicotine put the question to the tax chamber. Their product does not contain tobacco and is intended only for inhalation (commonly known as ‘vaping’). The product is not suitable for smoking without further industrial processing. The company believes that such a blend should not be taxed as smoking tobacco. They indicated article 98(1) 5 of excise duty law which state that taxed tobacco must be suitable for smoking without needing to be further processed. Meanwhile, the blend sold by the company does not meet these conditions and is suitable only for inhalation. The company’s product is similar to a e-cigarette refill (which is untaxed), in which herbs and nicotine helps customers reduce their craving for nicotine. This was confirmed by the Director of Katowice Tax Chamber.


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