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About the excise duty on coal

Exemptions from excise duty

Exemptions are subjected to the taxable transactions in which the products are carbon materials designed only for heating purposes:
1. In the production of the electricity, 
2. In the production of energy products, 
3. By households, public administration facilities, units of the Polish Army, entities of the educational system, nurseries chand children’s clubs, medical facilities, units of social organizations and public benefit organizations,
4. For the carriage of the goods and passengers by rail,
5. For combined creation of heat and energy,
6. In forestry, fish farming, horticulture and agriculture,
7. In such processes like: mineralogical, electrolytic, metallurgical and in the chemical reduction,
8. By energy-intensive companies for heating purposes,
9. By entities, which are putting a lot of effort into environmental objectives and to improve their energy efficiency. 

Exemptions from excise duty for carbon products is determined by documenting their sale on the country territory, purchase within the community or import with the delivery document which form was defined by the Ministry of Finance at 16 of September of 2013.

Excise rates:

PLN - polish zloty
GJ - gigajoule

Article 88.6: For the purpose of excise duty determined are caloric values of coal products, which are respectively:
1. 23,8 GJ/1000kg for coal signed as CN 2701,
2. 8,6 GJ/1000kg for brown coal signed as CN 2702,
3. 27,5 GJ/1000kg for coal coke signed as CN 2704

Article 89.1: The rates of excise duty on energy products are:
1. For coal and coal coke for heating purposes signed as CN 2701, 2702 and 2704 00 - it’s 1,28 PLN/1GJ

Coal signed as 2701 - 30,46 PLN/ton net and 37,47 PLN/ton gross
Brown coal signed as 2702 - 11,00 PLN/ton net and 13,54 PLN/ton gross
Coal coke signed as 2704 - 35,20 PLN/ton net and 43,30 PLN/ton gross