Shouldn't be.
Poland is part of EU now.
Same as France, Spain etc - although there's no official limit, provided it's for personal use, there are levels above which they startto think you might be smuggling.
These limits are:-
3200 cigarettes, 200 cigars, 400 cigarillos, 3kg tobacco, 110 litres of beer, 90 litres of wine, 10 litres of spirits, 20 litres of fortified wine (such as port or sherry).
I tried to find you a link and came across the Irish site, which has different levels, but says there's a 200 cigarette limit form Poland - whether it's the same here I don't know.
You need to make sure any you buy have the 'EU Duty Paid' sticker on them though, otherwise it will be 200 only as they will be classed as duty free products