IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jun 2009 | Removal date: open ended
Still in force

Internal taxation of imports

On 31 May of 2009, the General Administration of Customs issued Statement No. 27 of 2009, to adjust the import VAT on cigars and cigarettes.
 
According to the statement, products with HS code 24021000 can benefit from a 4% VAT decrease to a new rate of 36%. However, products with HS codes 24022000 and 24029000 will have to pay 6% to 11% additional VAT to a new rate of 36% and 56%, depending on the import market price and volume. The new policy will come into effect on 1 June 2009. 
 

AFFECTED COUNTRIES

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TABLE
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AFFECTED SECTORS AND PRODUCTS

250 Tobacco products
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
240220 Cigarettes containing tobacco

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