Problems of Excise Tax on the Example of Import of Plastic Lubricants

The paper attempts to present the issue of excise taxation of goods - plastic greases. The specificity of the product such as plastic greases and the gap in existing tax regulations will be explained. Excise tax and the method of calculating it will be discussed. The dynamics of the volume of imports of goods to Poland will be presented and problems related to separating the volume of imports of plastic greases will be indicated. The paper will propose an attempt to identify the lubricants in question by CN codes (EU "Combined Nomenclature" - tariff and statistical nomenclature for goods). The volume of import of plastic greases will be assessed against the background of imports of other lubricants and fuel products.