Authored by: Feng Xiaopeng and Ma Cong
Tariff Law of the People’s Republic of China (‘Tariff Law’) will come into effect on December 1, 2024. Concurrently, a series of regulation that related to the Tariff Law has been changed. Under the new regulations, the number of cigars an individual may bring into the country duty-free has been adjusted from 50/100 to 10/20. The limit for mailing cigars into the country has been increased to 2000 CNY, and the smuggled cigars are assessed at the price and tax rate as of the date of discovery. In addition, once cigars are recognized as goods, the tariff will generally be calculated at a combined rate of 120.7%. Cigar consumers should be aware of and comply with the new regulatory requirements and related legal responsibilities when purchasing cigars.