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)

About tax items and objects

Electronic cigarettes will be included in the scope of consumption tax collection, and electronic cigarettes will be added under the tobacco tax.

Electronic cigarette refers to the electronic transmission system used to produce aerosol for human smoking, including cigarette bombs, cigarette sets and electronic cigarette products sold in combination with cigarette bombs and cigarette sets. Smoke bomb refers to electronic cigarette components containing atomization. Cigarette is an electronic device that atomizes atomized matter into inhalable aerosol.

See the annex for the import and export tariff number and commodity name of electronic cigarettes.

This announcement will be implemented as of November 1, 2022