On October 31, it was reported that the General Administration of Customs issued Announcement No. 102 of 2022 on the import classification, duty paid price and import of electronic cigarettes. The announcement will be implemented from November 1, 2022. The following is the full text:
1.The consumption tax on e-cigarettes imported through the goods channel shall be levied according to the tariff number specified in Announcement 33. The import commodity number of “products that do not contain tobacco or reconstituted tobacco and contain nicotine and are not used for smoking” shall be filled in 24041200.00, and the import commodity number of “equipment and devices that can atomize the aerosols in the products listed in Tax Item 24041200 into inhalable aerosols, whether or not equipped with cartridges” shall be filled in 85434000.10
2.The Classification of Imported Articles of the People’s Republic of China and the Duty Paid Price List of Imported Articles of the People’s Republic of China have added electronic cigarettes. See Annex 1 and Annex 2 for specific adjustments.
3.Passengers can carry 2 cigarette sets duty-free when entering the country; Six cartridges (liquid aerosols) or cartridges and cigarette sets (including disposable vape, etc.), but the total volume of smoke liquid does not exceed 12ml. Passengers returning to Hong Kong and Macao can carry 1 cigarette set duty-free; Three electronic smoke cartridges (liquid aerosols) or cartridges and cigarette sets (including disposable vape, etc.), but the total volume of smoke liquid does not exceed 6ml. Passengers who come and go for many times in the short term can carry 1 cigarette set duty-free; One cartridge (liquid atomizer) or one product (including disposable vape, etc.) sold by combination of cartridge and cigarette set, but the total volume of smoke liquid does not exceed 2ml. E-cigarettes without marked liquid smoke capacity shall not be carried into China.
If the above specified quantity or capacity is exceeded, but it is verified by the customs that it is for self use, the customs will only levy taxes on the excess part, and the indivisible single piece will be taxed in full. The volume of electronic cigarettes brought in by passengers for tax collection shall be limited to the duty-free limit.
The total value of the duty-free entry electronic cigarettes carried by passengers is not included in the duty-free allowance for luggage and articles. Other tobacco products shall still be implemented according to the current relevant provisions, and shall not be included in the baggage and articles tax exemption quota.
Passengers under the age of 16 are prohibited bringing electronic cigarettes into the country.
4.Electronic cigarettes entering the country through express mail shall be subject to the current provisions of the General Administration of Customs on personal postal articles entering and leaving the country.
5.This announcement shall be implemented as of November 1, 2022. In case of any inconsistency between the previous provisions and this announcement, this announcement shall prevail.
Post time: Nov-01-2022