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.

Artykuł Taxation and Excise Requirements for Dried Hemp pochodzi z serwisu Green&Co.

• Excise Duty and Tax Obligations: Our products are subject to taxation in accordance with the currently applicable excise tax regulations. By introducing them to the market, we ensure full compliance with legal and tax standards.
• Imposition of excise tax: Green&co hemp cigarettes have excise tax marks, also called banderoles, which is additional confirmation of their legality.
• Health Warnings: In accordance with applicable regulations, the packaging of our products contains appropriate health warnings that meet all legal requirements.
• THC content: Please note that the content of delta-9-THC-2-carboxylic acid in our products does not exceed 0.20% on a dry basis, which is in accordance with current legal regulations.

As Green&co, we are proud to be pioneers on the hemp cigarette market in Poland. Our dedication to hemp, high quality standards and full compliance with regulations ensures that you can use our products in a completely legal and safe manner.

By choosing Green&co, you choose not only quality and safety, but also full compliance with applicable regulations. We invite you to visit our store to see for yourself why we are a leader in this industry!

Artykuł Green&co – Innovators in the Legal Distribution of Hemp Cigarettes in Poland! pochodzi z serwisu Green&Co.

Poland: In Poland, the sale of dried hemp in cigarette products is regulated by several laws and regulations. Here are some key points:

1. Excise taxation: Dried hemp is subject to excise tax, regardless of whether it is intended for smoking or vaporization. Products containing dried hemp that meet certain criteria are treated as cigarettes or smoking tobacco.
2. Banding requirements: Products subject to excise duty must be marked with excise stamps, the so-called bands. Failure to provide valid excise stamps may result in sanctions under the law.
3. Health Warnings: Products containing dried hemp are subject to regulations regarding health protection against the consequences of using tobacco and tobacco products. Packaging must include health warnings related to smoking.
4. THC content: Only hemp (fibrous) is legal and its delta-9-THC-2-carboxylic acid content does not exceed 0.20% on a dry weight basis.
5. Compliance with Regulations: Producers and sellers of dried hemp are advised to strictly comply with sales and taxation regulations. Violation of the regulations may result in legal and tax consequences.

Other Countries: Other countries have different regulations regarding dried hemp and cigarette products. In some countries, dried hemp can only be legally sold for medical or recreational purposes. Before operating in a given jurisdiction, it is always a good idea to check applicable laws, obtain appropriate permits and licenses, and consult with your local attorney or regulatory authority.

Remember that the law regarding dried hemp may be changing and subject to updates, so it is important to monitor the regulations in a given jurisdiction on an ongoing basis.

Artykuł Legal review of the sale of dried hemp in cigarettes pochodzi z serwisu Green&Co.