Taxation and Excise Requirements for Dried Hemp

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 [...]