The imposition of excise duties is set out in several EU Council directives, which are then implemented in the legislation of each EU Member State. Under EU legislation, Poland and other Member States are required to levy excise duties on mineral oils, alcohol and alcoholic beverages, and manufactured tobacco. In addition, Poland levies excise duty on the following products:

When considering the excise duty regulations, the following areas may be relevant to your company's operations in Poland:

• Passenger cars;
• Fire arms,
• Gambling equipment,
• Playing cards,
• Cosmetics.

Excise tax is levied also on the "energy products" including mineral oils and electricity. The following are exempt:

• Energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity;
• Energy products supplied for use as air craft fuel;
• Energy products supplied for use as fuel for the purposes of navigation within Community waters (including fishing), other than private pleasure craft, and electricity produced on board a craft.

Poland has been granted a number of transitional provisions regarding the full implementation of the Energy Tax Directive.