PLN 31 million/EUR 7.3m out of pocket every day because of staff bunking off for cigarette breaks.
That sounds like some HR thing. I doubt firms are that 'out of pocket', not least because they make more money from the staff being at work than the staff get in wages.
When I used to work in an office years ago, in the days just after switching from ashtrays on the desk to smoking rooms, we just used to add 30 minutes on our timesheets to cover smoke breaks. It worked.
Cigarette smuggling in Europe is a major problem though - it deprives society (rather more important than some uptight HR person's crabby beancounting) of excise revenue, money which is used to support the most vulnerable in our communities, to pay for schools, hospitals, day care centres etc. Poland is sometimes the origin of contraband cigarettes for smaller scale smuggling operations and sometimes the conduit for larger scale operations (like this one, involving cigs from further east) and this is a problem.
Law enforcement officials in Poland have to concentrate on contraband cigs and booze being sold in Poland, so can't and don't divert resources to sthings being taken further west.
An identical level of excise duty across Europe would be a better system, and allow countries to work together and properly inspect lorries coming into Europe from Belarus/Ukraine/Moldova/Russia etc.