Regulations for import and export
If a wholesaler wants to pivot to exports, it must update its license scope and get approval from the STMA.
The latest version of the administrative measures has slightly relaxed requirements for the production of vapes made for export only, having removed the requirement for such companies to register products and receive a production license from the STMA.
The new administrative measures, however, do stipulate that products made for export must meet the standards and regulations of the import company. If the import company does not have any relevant standards or regulations, then the products will be subject to China’s standards and regulations instead.
Companies engaged in e-cigarette-related production that have obtained a tobacco monopoly production license and are engaged in export business must carry out export filing on the e-cigarette transaction management platform.
From November 1, 2022, e-cigarettes in China will be subject to consumption tax, and e-cigarettes will be added as a sub-item under tobacco on the list of tax items.
For the purposes of tax collection, the definition of e-cigarettes products is: “Electronic transmission systems used to generate aerosols for people to smoke, including pods, vaping equipment, and e-cigarette products sold in combination with pods and vaping equipment. Cartridges refer to e-cigarette components that contain atomized substances. Vaping equipment refers to electronic devices that atomize substances into inhalable aerosols.”