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 taxable price

Taxpayers who produce and wholesale electronic cigarettes shall pay tax according to the sales volume of the production and wholesale electronic cigarettes. Taxpayers who sell e-cigarettes in the production of e-cigarettes by way of consignment sales shall be taxed according to the sales volume sold by dealers (agents) to e-cigarette wholesale enterprises. Taxpayers who import e-cigarets shall pay tax according to the component taxable price.

Taxpayers engaged in the processing of electronic cigarettes in the production chain of electronic cigarettes shall separately account for the sales volume of electronic cigarettes with trademarks and the sales volume of electronic cigarettes processed on behalf; If not accounted separately, the consumption tax shall be paid together.

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