General Administration of Customs, Announcement No. 102 of 2022.
In accordance with the Announcement No. 33 of 2022 issued by the Ministry of Finance, General Administration of Customs, and State Taxation Administration regarding the imposition of consumption tax on electronic cigarettes (referred to as the Announcement No. 33), as well as relevant regulations by the State Tariff Commission under the State Council, the following matters concerning the taxation of electronic cigarettes are hereby announced.
Firstly, electronic cigarettes imported through goods channels will be subject to consumption tax according to the tariff number listed in Announcement No. 33. Specifically, for "non-combustible products containing nicotine and not made of tobacco or reconstituted tobacco," the product code for imported goods should be reported as 24041200.00, while the product code for imported goods that are "devices and equipment that atomize substances listed under tariff item 24041200 into inhalable aerosols, with or without pods" should be reported as 85434000.10.
The "Classification List of Goods Imported into the People's Republic of China" and the "List of Tax-Included Prices for Goods Imported into the People's Republic of China" have added content related to electronic cigarettes. Specific adjustment details can be found in Annex 1 and Annex 2.
Thirdly, travelers entering the country can bring two smoking devices duty-free; six products consisting of electronic cigarette pods (liquid aerosols) or combinations of pods and smoking devices for sale (including disposable electronic cigarettes), but with a total liquid capacity not exceeding 12ml. Travelers returning from Hong Kong and Macao can bring one smoking device duty-free; three products consisting of electronic cigarette pods (liquid aerosols) or combinations of pods and smoking devices for sale (including disposable electronic cigarettes), but with a total liquid capacity not exceeding 6ml. Travelers who frequently travel back and forth in the short term can bring one smoking device duty-free; one product consisting of electronic cigarette pods (liquid aerosols) or combinations of pods and smoking devices for sale (including disposable electronic cigarettes), but with a total liquid capacity not exceeding 2ml. Electronic cigarettes without labeled liquid capacity are prohibited from being brought into the country. If exceeding the above specified amount or capacity but deemed for personal use after customs inspection, the excess will be subject to taxation, and for indivisible items, full taxation. The amount and capacity of electronic cigarettes brought by travelers subject to taxation must be limited within the duty-free limit. The total value of electronic cigarettes duty-free brought into the country by travelers does not count toward the tax-free baggage allowance. Other tobacco products will still be subject to current regulations and will not be counted toward the duty-free baggage allowance.
Passengers under the age of 16 are prohibited from carrying electronic cigarettes into the country.
Fourthly, electronic cigarettes imported through mail and courier for personal use shall adhere to the relevant regulations of the General Administration of Customs on the import and export of personal postal items.
Fifthly, this announcement will take effect from November 1, 2022. Any previous regulations that do not conform to this announcement shall be superseded by this announcement.
This is to announce.
Attachment 1: Adjustment of the "Classification Table for Imported Goods of the People's Republic of China
Tax identification number.
Item category
Range
Tax rate
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Smoke.
of the products included are cigarettes, cigars, reconstituted tobacco, homogenized tobacco, other tobacco and tobacco substitute products, tobacco leaves, pipe tobacco, hookah, shisha, and e-cigarettes.
Attachment 2: Adjustments to the List of Fully-Taxed Prices for Imported Goods in the People's Republic of China.
Tax ID number
Product name and specifications.
Unit
The full tax-inclusive price
(RMB: yuan)
Tax rate
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Electronic cigarettes
To be determined at a later time.
Fifty percent
General Administration of Customs
October 27th, 2022.
Article source: General Administration of Customs
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