Tobacco and alcohol customs allowances in Poland (2026)
Last reviewed: 30 October 2026
In short: From other EU states, Polish law treats more than 800 cigarettes, 10 litres of spirits, 90 litres of wine (60 sparkling) or 110 litres of beer as pointing to commercial use. From outside the EU, travellers aged 17 or over may bring 200 cigarettes by air or sea (40 otherwise), 1 litre of spirits over 22% vol., 4 litres of still wine and 16 litres of beer free of excise.
| Rule | What applies |
|---|---|
| Cigarettes from an EU state: allowance or guide level (pieces)Personal allowance for travellers | 800 pieces [1] |
| Spirits from an EU state: allowance or guide level (litres)Personal allowance for travellers | 10 litres [1] |
| Wine from an EU state: allowance or guide level (litres)Personal allowance for travellers | 90 litres [1] |
| Beer from an EU state: allowance or guide level (litres)Personal allowance for travellers | 110 litres [1] |
| Cigarettes from outside the EU: duty-free allowance (pieces)Personal allowance for travellers | 200 pieces [1] |
| Spirits over 22% vol. from outside the EU: duty-free allowance (litres)Personal allowance for travellers | 1 litres [1] |
| Still wine from outside the EU: duty-free allowance (litres)Personal allowance for travellers | 4 litres [1] |
| Beer from outside the EU: duty-free allowance (litres)Personal allowance for travellers | 16 litres [1] |
Notes
- These are the indicative levels in the excise act: above them, the tax authority may take the purchase to be for commercial use. Excise-paid goods carried by a person for their own use are exempt from excise.
- The 90 litres covers wine and fermented drinks, of which at most 60 litres may be sparkling wine.
- For travellers aged 17 or over. 200 cigarettes applies to air or sea travellers; for other travellers the figure is 40 cigarettes. Allowances can be combined proportionally across tobacco types.
- For travellers aged 17 or over. The 1 litre is for undenatured spirits over 22% vol.; alternatively 2 litres in total of spirits, fermented drinks, sparkling wine and intermediate products up to 22% vol., or a proportional mix. Still wine (4 litres) and beer (16 litres) come on top.
Sources
- Marszałek Sejmu Rzeczypospolitej Polskiej: Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 12 marca 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o podatku akcyzowym (Dz.U. 2026 poz. 412) (consulted 30 October 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.