Recently, the State Council Customs Tariff Commission released the "Methods for Levying Customs Duties, Value-Added Tax, and Consumption Tax on Imported Goods" (hereinafter referred to as the "Methods").
The "Tax-free Limit Table for Items in Inbound Luggage" in the "Regulations" stipulates that the tax-free limit for tobacco products is as follows: for inbound travelers, 400 cigarettes (including heated cigarettes), or 20 cigars, or 500 grams of tobacco; 2 e-cigarettes, or 6 e-cigarette pods (liquid vaporization products) or pod and device combination products (including disposable e-cigarettes), with a total liquid capacity not exceeding 12 milliliters. For travelers entering from the Hong Kong Special Administrative Region or Macao Special Administrative Region, the limits are 200 cigarettes (including heated cigarettes), or 10 cigars, or 250 grams of tobacco; 1 e-cigarette, or 3 e-cigarette pods (liquid vaporization products) or pod and device combination products (including disposable e-cigarettes), with a total liquid capacity not exceeding 6 milliliters. For frequent travelers, the limits are 40 cigarettes (including heated cigarettes), or 2 cigars, or 40 grams of tobacco; 1 e-cigarette, or 1 e-cigarette pod (liquid vaporization product) or pod and device combination product (including disposable e-cigarettes), with a total liquid capacity not exceeding 2 milliliters; limited to once a day.
Minors under the age of 18 are not eligible for the aforementioned tax exemption regulation.
The above regulation will officially take effect on December 1, 2024.
The Methods of Customs Tariff, Value-Added Tax, and Consumption Tax Collection on Imported Goods
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