The Act of 22nd July 2016 amending the Act on Protection of Health Against the Consequences of Consumption of Tobacco and Tobacco Products introduced a number of significant changes to the Polish Tobacco Regime. The law introduced special subcategories of tobacco products, including smokeless tobacco products and novel tobacco products, with heated tobacco products falling under the latter. This report provides a detailed analysis of the current regulatory regime for heated tobacco products in Poland, covering all aspects from retail channels and notification, to advertising, labelling and marketing, and taxation.