The entrepreneur planned to start the sale of aromatic blends, widely used, among others, in in the chemical industry. Doubts of a tax nature arose due to the possibility of using flavorings as an ingredient enriching the taste of water pipe tobacco. Flavors produced and sold by the Customer are not suitable for smoking at all. The indirect use of flavorings for this purpose could only take place as part of the consumer’s independent action, consisting in mixing the purchased flavoring with previously owned water pipe tobacco. 

Through DSK, the client applied to the Director of the National Tax Information (KIS) for an individual interpretation, demonstrating that the future production and sale of aromatic mixtures will not be subject to excise duty, as the indicated flavors are not excise goods.

The Director of NTI (KIS) agreed with the presented position, confirming that under the Excise Duty Act, the aromatic mixture mentioned cannot be included in the category of smoking tobacco, liquid for electronic cigarettes, innovative products or any other excise goods. The fact that the flavors produced by them do not contain tobacco spoke directly in favor of the client. As a consequence, their production and sale will not be subject to excise duty.

The above decision confirms that in the case of doubts of a tax nature, the appropriate use of the procedure for applying for an individual interpretation allows you to gain certainty as to the extent of being subject to public law burdens as part of the planned activity.