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Dried hemp in Poland is subject to excise duty, regardless of whether it is used for smoking or vaporization. Based on Article. 98 section 8 of the Excise Duty Act (Journal of Laws of 2020, items 722, 1747, 2320 and 2419 and of 2021, item 72), products consisting in whole or in part of substances other than tobacco, but otherwise meeting the criteria set out in paragraph 2,3 or 5, are treated as cigarettes and smoking tobacco. However, products that do not contain tobacco and are used solely for medical purposes are not considered tobacco products.
Both the tax authorities and the Ministry of Finance (MF) present a uniform position on this matter, which was confirmed in the response provided by the Ministry of Finance to the interpellation of Senator Jacek Bura of January 23, 2021, file reference number PA1.054.1.2021. Tax authorities take a similar position when issuing binding excise information (WIA).
According to the position of the Ministry of Finance, products containing CBD herb, if they are suitable for smoking without further industrial processing (even if they consist partly or entirely of substances other than tobacco), are treated as cigarettes or smoking tobacco and are subject to excise duty. This means that the mere recognition by the seller that CBD herb is used for vaporization does not exempt him from excise tax if the herb is suitable for smoking without further industrial processing.
It is worth remembering that tax liabilities expire after 5 years, counting from the end of the calendar year in which the tax payment deadline expired. That is why you should take into account the risk that the tax office will demand excise tax arrears incurred over the last 5 years, which means that you will have to pay excise tax for previous years together with interest. Unfortunately, we will then have to take into account further consequences imposed on taxpayers by the Fiscal Penal Code: the necessity to pay a fine of up to PLN 27 million, as well as restriction or deprivation of liberty.
With the need to tax products intended for smoking with excise duty, there is a need to mark them with the so-called excise stamps. bands. This obligation results directly from Art. 116 and 117 of the Excise Duty Act. The sale of products subject to mandatory labeling without valid excise stamps is subject to further sanctions under Art. 68 of the Fiscal Penal Code.
Smoking hemp is subject to the provisions of the Act on health protection against the consequences of using tobacco and tobacco products (Journal of Laws 2021.2076 of February 11, 2021), including: mandatory marking of packaging with health warnings.
Hemp is subject to the provisions of the Act on Counteracting Drug Addiction (Journal of Laws of 2020, item 2050). The regulations state that only hemp (fibrous) is legal, in which the content of delta-9-THC-2-carboxylic acid does not exceed 0.20% on a dry weight basis. It should also be remembered that the Act imposes criminal liability for possessing and placing on the market hemp containing more than 0.20% THC.
In accordance with the Act on health protection against the consequences of using tobacco and tobacco products (Journal of Laws 2021.2076 of February 11, 2021):
In accordance with the Excise Duty Act (Journal of Laws of 2020, items 722, 1747, 2320 and 2419 and of 2021, item 72):
In accordance with the Act on Counteracting Drug Addiction (Journal of Laws of 2020, item 2050), they contain less than 0.2% THC, which is verified by tests conducted in Poland by the laboratory of the Institute of Forensic Genetics in Bydgoszcz.
