Regulatory Framework & Compliance — Corporate Registration, Applicable Legislation, and Operational Standards

This document sets out the regulatory framework within which KING SMOKE sp. z o.o. (“the Controller,” “the Platform,” “we”) operates the Cheap Cigarettes commercial platform. It identifies the corporate entity behind the store, the primary legislative frameworks that govern its operations, the operational standards applied across every product category, and the compliance obligations that rest with the platform as distinct from those that rest with the purchaser.

This page is provided in place of a conventional “Licenses” listing. Cross-border tobacco procurement operates under a regulatory model different from domestic licensed retail — a distinction that matters for purchasers conducting due diligence on the platform before placing an order. This document sets out the actual framework in factual terms rather than the appearance of one.

Documented corporate registration. Named regulatory frameworks. Declared operational standards.

Last reviewed: 7 August 2026 · Effective date: 7 August 2026 · Framework maintained by: Legal & Compliance Team, KING SMOKE sp. z o.o. · Applies to: the operation of the Cheap Cigarettes platform and to all transactions conducted through it.

Table of Contents

  1. Corporate Registration and Verification
  2. Scope of This Framework
  3. Primary Applicable Legislative Frameworks
  4. What This Platform Is Not Authorised To Do
  5. Product Sourcing and Supply Chain Documentation
  6. Age Verification Compliance Framework
  7. Cross-Border Import Compliance
  8. Restricted Product Categories and Destinations
  9. Data Protection Compliance
  10. Payment Security and PCI Standards
  11. Health Declaration and Public Health References
  12. Regulatory Authorities and External References
  13. Allocation of Compliance Responsibility
  14. Framework Updates and Regulatory Change
  15. Contact for Regulatory Enquiries
  16. Changelog

1. Corporate Registration and Verification

The Cheap Cigarettes commercial platform is operated by:

  • Entity name: KING SMOKE sp. z o.o.
  • Legal form: sp. z o.o. (spółka z ograniczoną odpowiedzialnością) under the laws of the Republic of Poland
  • Jurisdiction of incorporation: Republic of Poland, European Union
  • Corporate register: Krajowy Rejestr Sądowy (National Court Register)

Full corporate registration data — including NIP (tax identification), REGON (statistical number), share capital, and registered office address — is published in the site footer in accordance with Article 5 of the Polish Act on the Provision of Electronic Services of 18 July 2002 (Ustawa o świadczeniu usług drogą elektroniczną).

Independent verification of the corporate registration is available through the public Polish National Court Register at https://ekrs.ms.gov.pl/, which permits any person to search the KRS by company name and verify the entity’s existence, share capital, registered office, and current status.

2. Scope of This Framework

This document addresses the following categories of compliance:

  • Applicable European Union and Polish legislation governing the platform’s operation;
  • Operational standards applied across product sourcing, age verification, and cross-border dispatch;
  • Data protection and payment security compliance frameworks;
  • Regulatory obligations that rest with the platform as distinct from those that rest with the purchaser as importer of record.

This document does not constitute legal advice on the applicable law of any specific destination jurisdiction. Purchasers seeking to confirm the lawful importability of a specific product format to a specific destination should consult the applicable customs authority in that jurisdiction.

3. Primary Applicable Legislative Frameworks

The operation of the Cheap Cigarettes platform is subject to the following primary legislative frameworks, cited by their formal designations for verifiability:

European Union Legislation

  • Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products (the “Tobacco Products Directive”), including the prohibition on menthol-characterized cigarettes effective from 20 May 2020.
  • Commission Implementing Regulation (EU) 2018/574 of 15 December 2017 on technical standards for the establishment and operation of a traceability system for tobacco products.
  • Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (“GDPR”).
  • Regulation (EC) No 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to contractual obligations (“Rome I”).
  • Regulation (EU) No 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (“Brussels I recast”).
  • Directive 2011/83/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights.

Polish National Legislation

  • Ustawa z dnia 15 września 2000 r. — Kodeks spółek handlowych (Polish Commercial Companies Code) — governing the corporate existence and structure of KING SMOKE sp. z o.o.
  • Ustawa z dnia 23 kwietnia 1964 r. — Kodeks cywilny (Polish Civil Code) — governing contractual obligations under Polish law.
  • Ustawa z dnia 30 maja 2014 r. o prawach konsumenta (Polish Act on Consumer Rights) — implementing Directive 2011/83/EU.
  • Ustawa z dnia 18 lipca 2002 r. o świadczeniu usług drogą elektroniczną (Polish Act on the Provision of Electronic Services) — governing information disclosure obligations on commercial websites operated from Poland.
  • Ustawa z dnia 10 maja 2018 r. o ochronie danych osobowych (Polish Personal Data Protection Act) — supplementing GDPR in Polish jurisdiction.

International Framework References

  • World Health Organization Framework Convention on Tobacco Control (WHO FCTC), adopted 21 May 2003, in force from 27 February 2005 — the primary international treaty governing tobacco control policy.
  • Universal Postal Convention — governing international postal transit of the class of goods handled by the platform.

Payment Security Standards

  • PCI-DSS (Payment Card Industry Data Security Standard) — governing card transaction handling, applied through the acquiring gateway certified to PCI-DSS Level 1.
  • EMV 3-D Secure 2.0 — the current industry standard for cardholder-not-present authentication, applied to every card transaction on the platform.

4. What This Platform Is Not Authorised To Do

Transparent scope disclosure is a foundation of the compliance framework. The Cheap Cigarettes platform operates as a cross-border international procurement channel. It does not hold, and does not represent that it holds, the following categories of licence, permit, or authorisation:

  • Retail tobacco licences issued by any state of the United States of America;
  • Retail tobacco licences issued by any Canadian province or territory;
  • Retail tobacco licences issued by any Australian state or territory;
  • National tobacco retail authorisations issued by any destination jurisdiction served by the platform;
  • Local municipal or district retail tobacco licences in any destination jurisdiction.

The platform operates as a cross-border retailer under the corporate registration disclosed at Section 1. Purchasers importing products through the platform act as importers of record in the destination jurisdiction and bear sole responsibility for compliance with destination-jurisdiction import law (see Section 13).

This scope disclosure is included so that purchasers conducting due diligence can accurately assess the framework under which they are transacting. It replaces the practice, common among cross-border retailers, of listing jurisdictions in a manner that implies destination-country licence possession where none exists.

5. Product Sourcing and Supply Chain Documentation

Every item listed in the catalog is sourced through documented international supply channels carrying original factory labeling. The sourcing framework is as follows:

  • Traceable distribution channels. All items enter the catalog through established distribution channels with documented commercial relationships. No counterfeit, unlicensed, or relabeled stock is accepted.
  • Original factory labeling. Every item carries original factory packaging with declared tar, nicotine, and carbon monoxide yield data printed in accordance with the labeling requirements of the manufacturer’s jurisdiction.
  • Product specification integrity. Product listings state the format, cut classification, wrapper type, blend composition, pack size, and declared yields as a matter of factory specification. Descriptions do not assign subjective quality characterizations.
  • No manufacturer-side variation misrepresentation. Where a brand carries a factory notation such as “no manufacturing additives,” this is presented as a product specification notation registered with the applicable regulatory authority (typically the USDA for US-produced tobacco) — not as a health characterization.

Documentation of a specific listing’s supply provenance is available on request to the Legal & Compliance Team at the address stated at Section 16.

6. Age Verification Compliance Framework

Access to, and acquisition of, tobacco products through this commercial platform is restricted to persons who satisfy the minimum legal tobacco acquisition age applicable in their jurisdiction of residence.

The following framework applies:

  • Minimum age threshold enforced: 21 years.
  • Where local legislation establishes a higher minimum threshold: the higher standard governs.
  • Verification point: at the transaction stage as a condition of purchase completion, applied across all product categories.
  • Verification requirement: no transaction may be completed in the absence of satisfaction of the applicable age verification requirement.
  • Delivery-stage verification: where destination regulations or carrier procedure require identification for the release of a tobacco consignment, the recipient present at the declared delivery address must satisfy the applicable minimum age and produce valid photographic identification.
  • Data handling: age verification data is processed in accordance with the Privacy Policy, Section 11 (Age Verification Data Handling), with retention for 5 years from the transaction date in accordance with regulatory record-keeping obligations.

Circumvention of the age verification process by any means is prohibited under the Terms and Conditions. Orders identified as having been placed by a person below the applicable minimum age are voided and any dispatched consignment may be recalled.

7. Cross-Border Import Compliance

Tobacco products across all categories listed on this platform are regulated goods subject to import controls in every jurisdiction served. The compliance framework distinguishes between platform obligations and purchaser obligations at the customs interface.

Platform Obligations

  • Dispatch through registered international postal channels with documented tracking protocols at every stage;
  • Accurate contents declaration at the origin postal facility, in the form required by the Universal Postal Convention and the applicable national postal regulations;
  • Destination eligibility verification against restricted-jurisdiction lists at the transaction stage, with orders to restricted destinations declined at checkout;
  • No facilitation of customs evasion. The platform does not provide advisory services on the avoidance of lawful declaration requirements at destination.

Purchaser Obligations

The purchaser acts as importer of record in the destination jurisdiction and bears sole legal responsibility for:

  • Confirmation that the ordered product format is lawfully importable at the declared destination;
  • Confirmation that the order quantity does not exceed the applicable personal import allowance under destination customs framework;
  • Remittance of all customs duties, excise taxes, and import levies payable upon receipt in compliance with local obligations;
  • Provision of any declaration, documentation, or information requested by the destination customs authority.

This allocation of responsibility is a defined legal position under standard cross-border e-commerce framework, not a discretionary policy choice by the platform. Full operational detail is set out in the Shipping Policy and in Section 9 of the Terms and Conditions.

8. Restricted Product Categories and Destinations

Specific product categories are subject to regional prohibitions verified at the transaction stage against the declared delivery address.

Menthol-Characterized Products

The sale and import of menthol-characterized cigarettes and menthol-characterized rolling tobacco are prohibited in the following jurisdictions:

  • European Union — Directive 2014/40/EU, effective 20 May 2020;
  • United Kingdom — Tobacco and Related Products Regulations 2016, effective 20 May 2020;
  • Additional jurisdictions identified on the destination eligibility screen at checkout.

Menthol-characterized products cannot be dispatched to restricted destinations. Orders directed to a restricted jurisdiction for a menthol-characterized item cannot be completed at the transaction stage.

Personal Import Allowances

A number of jurisdictions apply general prohibitions or severe quantity restrictions on personal tobacco imports through postal channels. Reference examples:

  • Australia — significant restrictions on personal tobacco imports under amendments to the Excise Tariff Act, effective 2019;
  • Singapore — chewing-tobacco prohibition and quantity restrictions on other tobacco categories;
  • Bhutan — general prohibition on tobacco imports for personal use;
  • Additional jurisdictions where personal import of tobacco is subject to licensing or prohibited.

Destination eligibility for every product format and quantity combination is verified against the declared delivery address at the transaction stage.

9. Data Protection Compliance

Personal data processed in connection with the platform is handled under the framework of Regulation (EU) 2016/679 (GDPR), the Polish Personal Data Protection Act of 10 May 2018, and, where applicable, US state privacy legislation including the California Consumer Privacy Act as amended by the California Privacy Rights Act.

The compliance framework includes:

  • Lawful basis for each processing purpose under Article 6 of GDPR, documented in the Privacy Policy;
  • Category-specific retention periods stated in the Privacy Policy;
  • Data Processing Agreements with all third-party processors under Article 28 of GDPR;
  • Data subject rights procedure enabling exercise of access, rectification, erasure, restriction, portability, objection, consent withdrawal, and complaint to the supervisory authority;
  • Personal data breach response procedures in accordance with Articles 33 and 34 of GDPR;
  • Supervisory authority: Urząd Ochrony Danych Osobowych (UODO), ul. Stawki 2, 00-193 Warszawa, Poland.

Full disclosure of processing purposes, categories of data, recipients, retention periods, and data subject rights is set out in the Privacy Policy, which forms an integral part of the compliance framework.

10. Payment Security and PCI Standards

Card and Revolut transactions are handled through a payment gateway certified to PCI-DSS Level 1 — the highest tier of the Payment Card Industry Data Security Standard. The framework applied to every card transaction includes:

  • Tokenization of card data at the acquiring gateway. Card numbers, CVV values, and expiration data pass through the gateway environment only and are not persisted on the platform;
  • Mandatory 3D Secure 2.0 authentication (EMV 3-D Secure) applied to every card transaction; transactions failing 3D Secure verification cannot be completed;
  • Address Verification System (AVS) checks against issuer records on card transactions;
  • Transport-layer encryption (TLS 1.3) across the store, with HTTPS and HSTS enforced on the checkout page;
  • Sanctions screening on payment source data as required under applicable financial regulations.

PayPal transactions are secured through PayPal’s own authentication flow. Cryptocurrency transactions are processed through a documented crypto payment provider using unique deposit addresses per order. Full payment security framework detail is set out in the Payment Methods policy.

11. Health Declaration and Public Health References

All tobacco products, including those available through this platform, carry significant documented health risks. Consumption of tobacco products has been causally linked to severe preventable disease. No claim of reduced risk, modified risk, or health benefit is made by this platform in respect of any product listed in the catalog.

This declaration is issued in accordance with public health disclosure practice and applies uniformly across every product category. Where a brand carries a factory notation such as “no manufacturing additives,” this is a product specification notation registered with the applicable regulatory authority and does not constitute a health characterization.

Purchasers are directed to authoritative public health references for factual information regarding tobacco-associated health risks (see Section 12).

12. Regulatory Authorities and External References

The following external references are provided for independent verification and for factual public health information. This platform is not affiliated with, and does not represent, any of the authorities listed below.

Corporate Registration Verification

Data Protection Supervisory Authority

European Union Regulatory Framework

United States Regulatory Framework

International Public Health References

Payment Security Standards

13. Allocation of Compliance Responsibility

The compliance framework is structured on a defined allocation of responsibility between the platform and the purchaser. This allocation is not a matter of platform preference but reflects the operational and legal reality of cross-border e-commerce in regulated goods.

Compliance Area Platform Responsibility Purchaser Responsibility
Corporate legal existence Polish corporate registration; disclosure of registration data None
Product sourcing integrity Documented supply channels; original factory labeling None
Payment security PCI-DSS acquiring; 3D Secure; TLS 1.3 Provision of accurate payment details
Age verification at transaction Verification protocol enforcement at checkout Truthful age representation; satisfaction of applicable minimum age
Age verification at delivery Notification to carrier where applicable Presentation of valid photographic identification where requested by carrier
Data protection (EU) GDPR-compliant processing framework None on the platform side; purchasers may exercise data subject rights
Destination eligibility check Verification against restricted-jurisdiction lists at checkout Provision of accurate declared delivery destination
Product format import lawfulness at destination Statement of known regional restrictions Confirmation of specific-format lawfulness in the specific destination
Personal import allowance at destination None Confirmation that order quantity does not exceed personal import allowance
Customs duties, excise taxes, import levies at destination None Remittance of all payable amounts to destination authorities
Customs documentation and declarations at destination Accurate contents declaration at origin Provision of any information requested by destination customs authority

This allocation is documented in more detail in the Terms and Conditions (Sections 9, 12, and 14), the Shipping Policy, and the Privacy Policy. In the event of any inconsistency between this Section and a specific policy, the specific policy controls.

14. Framework Updates and Regulatory Change

The regulatory framework applicable to tobacco commerce, cross-border e-commerce, data protection, and payment security is subject to continuous change. This document is reviewed on a scheduled basis and updated to reflect:

  • Amendments to European Union directives and regulations applicable to the platform;
  • Amendments to Polish national legislation affecting the corporate operation of KING SMOKE sp. z o.o.;
  • New jurisdictional import prohibitions applied at the destination-eligibility screen at checkout;
  • Changes to payment industry standards and card scheme rules;
  • Updates to the platform’s own operational protocols in response to the above.

Material updates to this framework are identified in the Changelog at Section 16, with an effective date. Continued use of the platform after publication of a revised framework does not affect obligations under prior versions in respect of orders placed under those versions.

15. Contact for Regulatory Enquiries

Regulatory enquiries, verification requests, DMCA takedown notices, and correspondence from regulatory authorities should be directed as follows:

  • Entity: KING SMOKE sp. z o.o.
  • Attention: Legal & Compliance Team
  • Email (legal & regulatory): legal@cheap-cigarettes.org
  • Email (general support): support@cheap-cigarettes.org
  • Registered office: Staromiejska Street 6/10D, Floor 7, Katowice, Silesian, 40-013, PL
  • NIP: 9542784480
  • REGON: 36875533100000
  • KRS: 0000703707
  • Standard response window: within 5 business days on legal correspondence; within 24 hours on operational days for general support.

16. Changelog

  • 7 August 2026 — Initial publication. Replaces the previous approach of not publishing a Licenses page. Content structured around actual regulatory framework applicable to the platform: corporate registration under Polish law, European Union tobacco and consumer protection directives, GDPR, PCI-DSS payment security, and the allocation of compliance responsibility between platform and purchaser. Scope disclosure at Section 4 states honestly that the platform does not hold destination-country retail tobacco licences.

This framework document may be updated to reflect changes in applicable law, in operational practice, or in the scope of the platform. A copy of the version in force at the time of any given transaction is retained on the platform’s records.