According to newest regulation in China, from November 1st, 2022, e-cigarettes will be subjected to consumption tax, and e-cigarettes will be listed as a sub-item under tobacco on the list of tax items.
For the purposes of tax collection, authorities have newly defined the e-cigarette products: “Electronic transmission systems used to generate aerosols for smoking, including pods, vaping equipment, and e-cigarette products sold in combination with pods and vaping equipment. Cartridges refer to e-cigarette components that contain vaporizing substances. Vaping equipment refers to electronic devices that vaporize substances into inhalable aerosols.”
