Table 2

Current excise system for cigarettes in China

LevelType of exciseProducer price rangeCurrent excise rates
Producer levelSpecific (all classes)All packs0.06 RMB/pack
Ad valorem (class I)>10 RMB/pack56%
Ad valorem (class II)7–10 RMB/pack56%
Ad valorem (class III)3–7 RMB/pack36%
Ad valorem (class IV)1.65–3 RMB/pack36%
Ad valorem (class V)<1.65 RMB/pack36%
Wholesale levelSpecific (all classes)All packs0.10 RMB/pack
Ad valorem (all classes)All packs11%
  • Notes: (1) ad valorem rates are applied to the respective producer and wholesale price of each brand and (2) one pack contains 20 sticks.