AmCham Position Paper on Proposed Amendments to Excise Tax and Fiscal Penal Code

On October 7, 2024, AmCham submitted a position paper to Undersecretary of State in the Ministry of Finance, Mr. Jarosław Neneman, presenting key recommendations on the proposed amendments to the Excise Tax Act and the Fiscal Penal Code (UD139). The submission, made as part of the public consultation process, outlines concerns and suggestions from AmCham’s member companies.

Recommendations in the AmCham Position Paper:

1. Limiting UD139 to Disposable E-Cigarettes and Integrating it with UD105 AmCham proposes narrowing the scope of UD139 to focus exclusively on disposable e-cigarettes, which the Ministry of Finance identifies as a growing concern among young users. By combining the provisions of UD139 with the ongoing legislative process of UD105, this measure could be enacted more swiftly, reducing access to these products among minors. Additionally, this would eliminate the need for European Commission notification, expediting the process.
2. Extend the Adjustment Period AmCham requests a minimum six-month period for businesses to comply with the new excise marking requirements, as the current three-month timeline is too short for companies to adapt.
3. Combining UD53 with UD105 AmCham highlights the parallel legislative proposal UD53, which introduces excise duties on nicotine pouches and other non-tobacco nicotine products. To ensure regulatory consistency, AmCham recommends merging UD53 with UD105, creating a unified approach to the taxation and regulation of these products.
4. Consultation Conference AmCham calls for a consultation conference to clarify any issues and ensure the proposed changes account for both health and economic impacts.

 AmCham position paper is available here.