New Consumer Report of Blue Cave, the news on October 31. A few days ago, the General Administration of Customs issued the announcement document No. 102, 2022, and announced the classification of electronic cigarette imports, tax completion prices, and related matters to carry inbound. Starting from month 1.

The following is the full text:

The General Administration of Customs Announcement 2022 No. 102

According to the announcement of the Ministry of Finance, the General Administration of Customs, and the General Administration of Taxation No. 33 (Announcement on the Consumption Tax of Electronic Cigarettes, hereinafter referred to as Announcement No. 33) and the relevant provisions of the State Council Customs Taxation Committee as follows:

1. Imported electronic cigarettes through cargo channels shall levy consumption taxes in accordance with the tax specified by Announcement No. 33. Among them, the imported product number of "non -tobacco or recycling of tobacco, non -combustible products containing Nigerine" should be reported The atomization atomized in the products listed in taxi 24041200 into equipment and devices that can be used to inhale gas -solidaries should be filled in 85434000.10 whether it is equipped with a smoke bomb "imported goods number.

2. The "Classification Form for Entry Items of the People's Republic of China" and "Tax Price Form for the Entry Items of the People's Republic of China" increase electronic cigarettes. For details, please refer to Annex 1 and Annex 2.

Third, passengers can carry 2 tobacco tools; electronic tobacco bombs (liquid atomized) or 6 products sold by combinations of cigarettes and smoke and smoke and smoke, but the total capacity of the cigarette liquid does not exceed 12ml. Passengers to and from Hong Kong and Macau can carry one smoke -free with a smoke tool; electronic smoke ammunition (liquid atomized) or three products (including disposable electronic cigarettes, etc.) sold by e -tobacco bombs (liquid foggides) or cigarettes and smoke. Passengers can carry 1 tobacco tools in the short term; one product sold by the combination of electronic tobacco bombs (liquid atomized) or cigarette bullets (including disposable electronic cigarettes, etc.) Essence Electronic cigarettes without the capacity of smoke liquid are prohibited from carrying the country.

Excessive quantity or capacity exceeds the above, but if the customs review is indeed self -use, the customs only taxes the excess of the excess, and the full tax is levied in full. The number of electronic cigarettes brought into taxes for passengers is limited to the tax -free limit.

The total value of passengers' tax -free carrying electronic cigarettes is not included in the tax exemption amount of luggage items. Other tobacco products are still implemented in accordance with the current relevant regulations, and the tax exemption amount of luggage items should not be included.

Passengers under 16 years of age are forbidden to bring electronic cigarettes to enter the country.

4. Electronic cigarettes that enter the country through mail express personal items shall be implemented in accordance with the relevant provisions of the current General Administration of Customs on and exit personal mailing items in and out.

5. This announcement will be implemented from November 1, 2022. Anyone who previously stipulated that it was inconsistent with this announcement shall prevail.

Special announcement.