Alcohol regulations in Poland

Licences needed

Entry into the Register of Distilled Spirit Beverage Production or Bottling (rejestr działalności w zakresie wyrobu lub rozlewu wyrobów spirytusowych) and an Excise Tax Warehouse Authorization (skład podatkowy)

Authority

Ministry of Agriculture and Rural Development (MRiRW) and National Revenue Administration (Krajowa Administracja Skarbowa - KAS)

Documents

CEIDG/KRS corporate excerpt, production and storage premises technical specifications, GUM-certified metering equipment verification, sanitary approval from Sanepid, clean judicial record (KRK) for company directors, excise bond/security proposal

Fees

PLN 11,610 for spirit drink production entry; PLN 5,805 for bottling-only registration; PLN 0 statutory fee for tax warehouse permit, subject to mandatory excise financial security

Time to obtain

1 to 3 months

Who can import

Companies registered in the EU with a valid EORI number, registered in the Central Register of Excise Entities (CRPA) as a tax warehouse keeper or registered consignee (zarejestrowany odbiorca), holding a wholesale alcohol permit if reselling

Licences or registrations

EORI, CRPA excise registration, Registered Consignee or Tax Warehouse permit, and Wholesale Licence for beverages >18% ABV (zezwolenie na obrót hurtowy napojami alkoholowymi)

Authority

National Revenue Administration (KAS) for customs and excise; Ministry of Economic Development and Technology (MRiT) for wholesale alcohol permits >18% ABV

Documents

Customs clearance docs (SAD), commercial invoice, bill of lading/CMR, proof of excise financial security, lease/title for warehouse, sanitary certificate, tax clearance certificate

Fees

Wholesale licence base fee of PLN 45,000 for up to 250,000 litres of spirits (>18% ABV), plus 0.4% per 100,000 litres above quota; EORI and CRPA registrations are free

Time to obtain

30 to 60 days

Required: no Process: Poland does not require pre-market label approval or product registration (no COLA equivalent) for standard spirits complying with EU standards. Labels and composition are verified via post-market…

Spirits imported from non-EU countries require an EU-based Importer of Record, standard Single Administrative Document (SAD) customs declaration, commercial invoice, packing list, and Certificate of Origin (or EUR.1/preferential…

0% EU Common Customs Tariff (MFN duty) under HS code 2208 for whiskies (2208.30), rum (2208.40), gin (2208.50), and vodka (2208.60). Undenatured ethyl alcohol ≥80% ABV (HS 2207) is subject to EUR 19.20/hl.

Excise duty on ethyl alcohol: PLN 7,991 per hectolitre of 100% vol pure alcohol (scaled upward under multi-year fiscal indexations toward PLN 8,811–10,109/hl). Standard VAT: 23% applied to the cumulative customs value, import…

Sold via licensed private retail stores, supermarkets, dedicated liquor shops, and on-premises licensed bars/restaurants. No state retail monopoly. Retail permits are granted by the local municipal executive (Wójt, Burmistrz, or…

restricted

Mandatory particulars in Polish pursuant to EU Regulation 1169/2011 and Regulation (EU) 2019/787: legal sales denomination, actual alcoholic strength (% vol), nominal volume, EU producer/bottler/importer details, lot…

Distilled spirits advertising and promotion are strictly prohibited in public media, TV, radio, print, cinema, digital platforms, and outdoor billboards (Article 13^1 of the Act on Upbringing in Sobriety). Public promotions and…

Directly governed by EU Regulation 2019/787: Vodka min 37.5% ABV; Polish Vodka / Polska Wódka (PGI) must be made exclusively from traditional Polish rye, wheat, barley, oats, triticale, or potatoes with all distillation/bottling…

No dry counties or regions. However, municipal councils can enact local nighttime bans on off-premise alcohol sales (prohibicja nocna) between 22:00 and 06:00, implemented across over 200 municipalities including Warsaw, Kraków,…

Annual statutory indexation of alcohol excise duty schedules, raising spirits taxation toward PLN 8,811–10,109 per hl of 100% pure alcohol. Banning of 'alkotubki' (spirits sold in soft pouches/tubes resembling children's purees),…

Poland possesses a large, resilient, and premium-oriented spirits market with sustained consumer demand for Scotch and Irish whiskies, American bourbon, premium gin, and aged rum. Exporters of differentiated, premium bottled…

1. Ministry of Finance (Ministerstwo Finansów) - Excise Duty Rates
2. EasyClearance - Alcohol Importation and Customs Duty in Poland
3. Notes from Poland - Sejm approves sweeping anti-alcohol bill
4. CMS Law-Now - Poland amends Sobriety Act: nighttime sales, advertising, and distance sales
5. US TTB - International Affairs Resources: Poland Requirements