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E-liquids: the excise tax rate for liquid is 1,80 PLN per milliliter disposable e-cigarettes: the excise tax calculated based on the volume of liquid in single-use container is increased by an additional 40 PLN, reusable vaporizers and replacement parts kits: reusable vaporizes and sets of their parts are taxed at a rate of 40 PLN per product

Vape Nicotine Limits and Strength Rules The EU mandates a maximum of 20 mg/ml

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