In Poland, dried hemp is subject to excise duty, regardless of whether it is intended for smoking or vaporization. Pursuant to Art. 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 containing dried hemp that meet the criteria specified in the Act are treated as cigarettes or smoking tobacco. However, these products are not considered tobacco products if they do not contain tobacco and are used solely for medical purposes.
The Ministry of Finance (MF) and the tax authorities express a uniform position on this issue, which is confirmed by the response of the Ministry of Finance to the interpellation of Senator Jacek Bura of January 23, 2021 (file reference number PA1.054.1.2021). According to this position, products containing CBD herb, if they are suitable for smoking without further industrial processing, are treated as cigarettes or smoking tobacco and are subject to excise duty. Even if the seller believes that the CBD herb is intended for vaporization, this does not exempt him from the obligation to pay excise duty if the herb is suitable for smoking without further industrial processing.
Banding requirements:
Due to the obligation to tax and label smoking products, these products must be marked with excise stamps, the so-called 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 punishable by sanctions in accordance with Art. 68 of the Fiscal Penal Code.
Health Warnings:
Dried hemp intended for smoking 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). Under these regulations, packages of dried hemp must contain health warnings related to smoking.
THC content:
Pursuant to the Act on Counteracting Drug Addiction (Journal of Laws of 2020, item 2050), only hemp (fibrous) is legal, the content of delta-9-THC-2-carboxylic acid does not exceed 0.20% on a dry basis. mass. Possessing and marketing hemp containing more than 0.20% THC is subject to criminal liability.
Please remember that tax liabilities expire after 5 years from the end of the calendar year in which the tax payment deadline expired. Therefore, there is a risk that the tax office may claim excise tax arrears for the last 5 years together with interest. Moreover, violating the regulations may result in criminal consequences, such as fines or restriction of liberty.
Our products comply with legal requirements and have been reported to the President of the Bureau for Chemical Substances. They also have the required warnings about the harmful effects of smoking. In accordance with the Excise Duty Act, excise tax has been paid on our products, and the products are marked with the so-called excise stamps. bands. Moreover, the THC content in our products meets legal requirements, and the tests are carried out in Poland by an accredited laboratory of the Institute of Forensic Genetics in Bydgoszcz.
Let us remember that the dried hemp industry is subject to strict regulations and legal provisions, so it is important to comply with applicable tax, health and drug regulations.