Current excise system for cigarettes in China
| Level | Type of excise | Producer price range | Current excise rates |
| Producer level | Specific (all classes) | All packs | 0.06 RMB/pack |
| Ad valorem (class I) | >10 RMB/pack | 56% | |
| Ad valorem (class II) | 7–10 RMB/pack | 56% | |
| Ad valorem (class III) | 3–7 RMB/pack | 36% | |
| Ad valorem (class IV) | 1.65–3 RMB/pack | 36% | |
| Ad valorem (class V) | <1.65 RMB/pack | 36% | |
| Wholesale level | Specific (all classes) | All packs | 0.10 RMB/pack |
| Ad valorem (all classes) | All packs | 11% |
Notes: (1) ad valorem rates are applied to the respective producer and wholesale price of each brand and (2) one pack contains 20 sticks.