Announcement of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance on the Collection of Consumption Tax on Electronic Cigarettes (Announcement No. 33 of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance in 2022)

Import and export policies

Taxpayers exporting e-cigarettes are subject to the export tax refund (exemption) policy.

Add e-cigarettes to the list of non-duty-free imported goods in the border trade and levy taxes according to regulations.

In addition to the above provisions, the collection of consumption tax on imported electronic cigarettes carried or mailed by individuals shall be implemented in accordance with the relevant provisions of the State Council. Other matters related to the consumption tax of electronic cigarettes shall be implemented in accordance with the Provisional Regulations of the People's Republic of China on Consumption Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax.

This announcement will be implemented as of November 1, 2022.