Taxes in Europe Database v2
Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01).
Territory of Poland.
Natural person, legal person or organizational units without legal personality, who carry out activities with regard to raw tobacco, subjected to excise duty.
Raw tobacco means, irrespective of its moisture,tobacco which is not connected with a live plant and which is not a tobacco product yet.
The tax base for raw tobacco shall be its quantity expressed in kilograms.
Export of raw tobacco and intra-Community supply of raw tobacco shall not be liable to excise duty.
The excise rate for raw tobacco shall be 229.32 PLN per 1 kilogram.
In case of raw tobacco, following activities shall be liable to excise duty:
In general, tax liability shall arise on a day of on which the activity liable to excise duty is carried out.
The taxpayers shall, without being summoned by a tax authority, submit to the competent head of a customs office tax returns drawn up according to a specified standard form and calculate and pay excise to the account of the competent customs chamber, for monthly settlement periods, no later than on the 25th day of the month following the month in which the tax liability arose.
Tax authorities pursuant to provisions of the excise duty law or customs law. Generally the head of a customs office competent pursuant to the place where the activities subject to taxation are carried out.
Raw tobacco liable to excise duty is marked with excise duty stamps and is not allowed to be traded in bulk.
The duty suspension arrangement shall not apply to raw tobacco.