Key practical points:
• Levied on specific items: tobacco, alcohol, fuel, cars, jewellery, luxury cosmetics and others.
• Usually collected at the manufacturing or import stage, sometimes at wholesale (as for tobacco).
• Calculation methods: ad valorem (percentage of value), specific (fixed amount per unit) or a combination.
• Exported goods are generally exempt or refunded to encourage exports.
• The purpose is to steer consumption, restrain harmful or luxury goods and raise revenue.
💰 Tax
Provisional Regulations on Consumption Tax · Yalla China
中华人民共和国消费税暂行条例 / Provisional Regulations on Consumption Tax
Enacted: 1993-12-13 ✅ Effective: 2009-01-01
📝 Overview
An excise tax levied on specific consumer goods such as tobacco, alcohol, fuel, cars and luxury items in China. It is usually collected at manufacture or import rather than at final retail sale.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you manufacture or import goods like alcohol, cigarettes or cars in China, consumption tax is mostly charged at manufacture or import and enters your cost. Plan for it in your pricing from the start. General orientation, not legal advice.
📎 Official source
gov.cn
🕒 Updated: 16 March 2026