Nicotine Pouches in Poland (2025): Legal Framework, Tax, and Upcoming Restrictions

The Polish nicotine market is undergoing a major transformation. In 2025, the first comprehensive legal framework in Poland for nicotine pouches came into force. At the same time, enforcement efforts are intensifying – the National Revenue Administration is verifying product compliance with Polish excise regulations, while the Polish Ministry of Health is advancing new regulatory restrictions.

What are nicotine pouches?

A new legal definition was introduced in the Polish Excise Duty Act of 20 February 2025. According to the act, nicotine pouches are „products not containing tobacco but containing nicotine or its derivatives (…) in portioned pouches, intended for oral use to absorb nicotine.„ This definition is technical in nature and applies solely for excise tax purposes under Polish law.

Snus vs. nicotine pouches – what’s the difference?

Although often confused, snus and nicotine pouches are two distinct product categories, differing in both composition and legal status.

Key differences:

• Tobacco content
  Snus contains ground tobacco and is classified as a tobacco product. Nicotine pouches are tobacco-free, containing only synthetic or purified nicotine combined with plant fibers and flavor additives.
• Legal status in the EU
  Traditional snus is banned in the European Union, with the exception of Sweden, which has obtained a derogation. Its sale in Poland is illegal. Nicotine pouches, as non-tobacco products, have not been subject to this ban so far, although they are increasingly regulated under Polish law.

Excise tax on nicotine pouches in Poland – Effective Dates and Rates

As of 1 April 2025, nicotine pouches in Poland are subject to excise duty. The Polish legislation also introduced a legal definition of “production,” which includes manufacturing, processing, and packaging.

Home production for personal use is not taxed under Polish regulations.

Excise rates:

Stricter Rules for Nicotine Pouches

The Polish Parliament has adopted an amendment to the Act on the Protection of Public Health Against the Effects of Tobacco Use.

The amendment introduces the term “nicotine pouches”, sets a maximum nicotine content of 20 mg/g, and bans a number of additives – including vitamins, caffeine, and CMR substances. Packaging will be required to display the following health warning:
“This product harms your health and causes addiction.”

The following sales and marketing restrictions apply in Poland:

• sale to persons under 18,
• distance selling (including online),
• sale in schools, clinics, gyms, and stadiums,
• sales via vending machines and self-service,
• advertising and promotion, including product display.

Product Notification Obligation in Poland

Under Polish chemical regulations, manufacturers and importers will be required to notify the President of the Office for Chemical Substances in Poland of the composition of any new or modified products at least 6 months prior to placing them on the market.

Proposed Changes to the Regulation of Nicotine Products in Poland

The Polish Ministry of Health is working on another legislative amendment. The proposed changes aim to further restrict the availability and appeal of nicotine products in Poland. They include:

• a ban on flavored pouches – only tobacco flavors would be permitted,
• a ban on other nicotine products not regulated by EU law (e.g. gums, sprays, drinks) – such products could only be sold under Polish pharmaceutical regulations.

This new legislative package is expected to be adopted by the Council of Ministers of Poland in Q3 2025.

Do you need legal support?

The legal landscape for nicotine products in Poland is becoming increasingly restrictive and complex. If you operate in the Polish nicotine market, plan to import or sell nicotine pouches in Poland, our legal team is ready to help you ensure full compliance with current and upcoming regulations.