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 taxpayers

The units and individuals that produce (import) and wholesale electronic cigarettes within the territory of the People's Republic of China are the consumption tax taxpayers.

Taxpayers in the production of e-cigarettes refer to enterprises that have obtained the license for tobacco monopoly production enterprises and obtained or obtained the license to use the registered trademark of others' e-cigarettes (hereinafter referred to as "holding trademark"). For the production of electronic cigarettes by means of agent processing, the enterprise holding the trademark shall pay the consumption tax. The taxpayer of electronic cigarette wholesale refers to the enterprise that has obtained the license of tobacco monopoly wholesale enterprise and operates the electronic cigarette wholesale business. Taxpayers in the import of electronic cigarettes refer to the units and individuals that import electronic cigarettes.

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