Excise tax is charged on: - Production of harmonised excise goods - Release of harmonised excise goods from the tax depot - Sale of excise goods on the country area - Export and import of the excise goods - Internal EU purchase and internal EU supply. For the purpose of excise tax collection and affixing commodities of excise tax stamps on the state territory there are used the classification of excisable goods according to the Polish Classification of Products and Services but for the import and supply and purchase in the EU there are used classification of excise goods according to the Combined Nomenclature.

In July 1993, the excise tax was introduced together with VAT in place of the previous turnover tax.