Illegal Trade of Excise Goods in Cyberspace
The illegal trade of excise goods in cyberspace is a phenomenon that poses a significant challenge for law enforcement and tax authorities. Criminals exploit the internet—both the open web and the darknet—to sell excise goods such as cigarettes, alcohol, fuel, and tobacco products, often without the required excise stamps and to evade taxation.
How Does Illegal Excise Trade Operate Online?
The trade of excise goods in cyberspace occurs through various methods:
- Auction and Classified Ad Portals – Illegal products are often listed under seemingly innocent descriptions, such as „collector’s cigarettes” or „homemade spirits.”
- Social Media – Private groups and direct messaging services facilitate the sale of untaxed alcohol and tobacco.
- Darknet and Encrypted Messaging Apps – Criminals use anonymous platforms, such as the darknet and encrypted communication apps, to evade detection.
- Fake Online Stores – Websites that mimic legitimate e-commerce platforms but operate without the necessary licenses.
What Are the Most Commonly Traded Illegal Excise Goods?
- Untaxed Cigarettes and Tobacco – Products without Polish excise stamps, often smuggled from other countries.
- Alcohol from Illegal Sources – Homemade spirits, counterfeit branded liquors, or industrial alcohol misrepresented as consumable.
- Fuel – Heating oil sold as motor fuel or fuel smuggled to avoid excise taxes.
- Counterfeit Excise Products – Fake excise stamps affixed to counterfeit goods.
Criminal Liability for the Illegal Trade of Excise Goods
Polish law imposes strict penalties for the illegal trade of excise goods:
- Article 65 of the Fiscal Penal Code – Provides for financial penalties and imprisonment for selling goods without due excise duty.
- Article 63 of the Fiscal Penal Code – Imposes fines or imprisonment for purchasing, storing, and transporting illegal excise goods.
- Article 12 of the Excise Duty Act – Defines excise stamp requirements and penalizes their falsification or the use of illegal products.
How to Combat Illegal Excise Trade Online?
- Network Monitoring – Tax authorities and police analyze online listings and track suspicious transactions.
- International Cooperation – Since excise goods trade often has a cross-border nature, cooperation with foreign agencies is crucial.
- Consumer Education – Raising awareness of the risks of purchasing illegal products, such as the health dangers of consuming unverified alcohol.
- E-commerce Regulations – Stricter laws regarding the online sale of excise goods and monitoring of suspicious websites.
Conclusion
The illegal trade of excise goods in cyberspace is a serious threat to both state revenue and public health. Criminals exploit internet anonymity to distribute untaxed products while avoiding regulatory oversight and taxation. Strengthened law enforcement efforts, international cooperation, and consumer education are essential in combating this illegal activity.
As of: April 28, 2022
Cyberlaw by Judyta 