Exporter’s Guide: Cigarettes, E-Cigarettes, Heated-Tobacco Devices & Nicotine Pouches

Poland is one of the world’s largest exporters of tobacco products and more and more companies are shipping their goods to countries outside the European Union. If you plan to export cigarettes, e-cigarettes, heated-tobacco devices or nicotine pouches, read the guide below.

What do you need to export tobacco products?

1. EORI number

This is the mandatory identifier for every business exporting goods outside the EU. You can obtain it via the PUESC platform—or we can help you get it.

2. Registration in the REX system

If you want to benefit from preferential duty rates (e.g. under agreements with Canada or the United Kingdom), you must be registered in REX and hold a valid number.

3. Registration in the CRPA and/or an excise (tax) warehouse

Tobacco products are excisable goods, so their export requires:

• entry in the Central Register of Excise Entities (CRPA),
• having your own excise warehouse (or working with an authorised warehouse),
• affixing excise tax stamps (banderoles) before the goods leave Poland.

4. Mandatory export documents

• Export customs declaration (EAD/SAD)
• Commercial invoice & packing list
• REX declaration (where applicable)
• Power of attorney for a customs agency (if you use one)
• Certificates of conformity (CE, GSO, etc. for electronic devices)
• Excise banderoles

Is an excise warehouse required?

Yes. Exporting excisable goods (e.g. cigarettes, e-liquids, nicotine pouches) requires a registered excise warehouse or cooperation with an authorised entity. Without it you cannot legally store or mark products for export.

Excise banderoles

All excisable products must bear banderoles before leaving the country. They confirm payment of excise duty or the application of an exemption.

Step-by-step: How to organise an export shipment

1. Create an account on PUESC and obtain an EORI number.
2. Apply for a REX number if you export to countries with preferential agreements.
3. Register in the CRPA as an excise entity.
4. Obtain banderoles for the goods.
5. Prepare the commercial invoice and packing list.
6. Submit the export declaration—either through a customs agency or directly via PUESC.
7. Secure transport in line with regulations (e.g. ADR for certain liquids).
8. Archive all documentation in case of an audit.

New excise obligations for vaping devices from 1 July 2025

Under the amended Excise Duty Act, from 1 July 2025 vaping devices (including e-cigarettes) and spare-part kits will be taxed at an effective excise rate. Exporters and producers will be required to:

• affix excise marks (banderoles) to each device,
• keep electronic records of devices and banderoles,
• settle excise duty,
• carry out production only in an excise warehouse or under the excise advance-payment system.

Exemption: Devices acquired or manufactured before 1 July 2025 may be sold without banderoles until 31 August 2025. After that, they must bear legalisation banderoles.

By 30 June 2025:

• Businesses importing, acquiring intra-EU (WNT) or producing vaping devices must be registered in the CRPA.
• Producers operating outside an excise warehouse must make an excise prepayment.
• Applications for banderoles for devices entering the market after 1 July 2025 may already be submitted.

Additionally, vaping devices are subject to restrictions introduced in the amended Health Protection Act, including a distance-selling ban and limits on reservoir capacity for liquids.