17.5. Excise tax guarantees

Excise tax guarantees and excise tax on goods and merchandise under the excise tax suspension procedure are part of off-balance sheet liabilities and as at 31 December 2021 and as at 31 December 2020 amounted to PLN 2,659 million and PLN 2,483 million, respectively. As at 31 December 2021, the Group assesses the materialisation of this type of liability as very low.