With the increase of global tobacco control, the harm of smoking to the body has been paid more and more attention. The focus of smokers isn’t limited to the experience, but there are more requirements, which has given birth to a series of different alternatives to traditional tobacco. Today, I’m going to talk about the more common types of “tobacco” products – the commodity classification and article classification of traditional tobacco, e-cigarettes and heating non-burning tobacco.
Tobacco is native to Central and South America. It was found in archaeology that tobacco existed in the centuries before the BC, and even in a dozen centuries. Tobacco was introduced to China in the middle and late 16th century. Traditional tobaccos that are commonly found on the market today include cigarettes, cigars, pipe tobacco, and the like.
Most of the cigarette ingredients are not only tobacco. Manufacturers often add a large quantity of different additives to cigarettes in order to control the composition and quality of the tobacco, preserve the corrosion, and change the sensation that the smoke can produce to the smoker when the ignition is on. Although the chemicals in cigarettes are mainly dry tobacco, they are chemically treated with a lot of added ingredients. The smoke that ignites cigarettes contains about 4,000 chemicals.
Cigarettes are classified as items in the tariff and should be included in the tariff code column 2402.2000.
Cigars are pure natural tobacco products made from the original tobacco leaves that have been air-dried, fermented, and aged. It is a type of cigarette, a cigarette made from dried and fermented tobacco, which ignites one end when sucking, and then sucks the smoke generated by the mouth at the other end. The main producers of cigar tobacco include Brazil, Cameroon, Cuba, Dominican Republic, Honduras, Indonesia, Mexico, Nicaragua and the United States. Cigars produced in Cuba are generally considered to be the best in cigars.
Cigars are listed in the tax code and should be included in the tariff code column 2402.1000.
Pipe and pipe wire
When tobacco appeared, the original method of smoking was to use a pipe. It can be said that the pipe is a tool for discovering tobacco. With tobacco, the pipe was born. Pipe has a long history. It has been ignored for thousands of years as evidence of human inventing smoking. A pipe is a smoking prop, popular in the United States and Europe. It is stuffed with cut tobacco and spices to ignite smoking.
The pipe wire refers to the tobacco used for the pipe, which should be classified into the tariff code column 2403.1900. And the pipe should be classified as the tariff code column 9610.10010.
E-cigarette (steam smoke)
Since the invention of Chinese pharmacist Han Li in 2003, e-cigarettes were listed in China in 2004 and introduced to overseas markets in 2005. Nowadays, there are many types of e-cigarettes. The common ones are simulated smoke-type e-cigarettes (the same size as real cigarettes, but also made into the shape of a pipe, pick up and draw, have disposable atomizers, and also add vape oil). Pole-type e-cigarette (the shape is a slender pole, the taste is comfortable and soft, is the first choice for many people who quit smoking), the pressure-type large smoke (such box type is mostly, the smoke is large, the pressure is adjustable. It is a favorite of big smoke lovers and steam-players), mechanical e-cigarette (this class should belong to the enthusiast’s equipment, there is no finished atomizing core, you need DIY yourself, although complex, but the taste is good, the smoke is big, belongs to the category of fever), small electronic Smoke (small size, low power, easy to carry).
Simply speaking, e-cigarette is a low-pressure microelectronic atomization device that atomizes tobacco, fruit and other flavors into a mist by heating for smokers, so this is called the origin of steam smoke.
Regardless of the shape, they are all electrical devices. The principle is to use a heating resistor wire to atomize the smoke liquid to produce a cigarette-like gas for simulating the state of smoking.
The goods are in accordance with the description of the tariff heading 85.43 and its sub-items. According to the general rules 1 and 6, the classification should be classified into the tariff code column 8543.7999.
The inside of the vape cartridge is usually equipped with “smoke oil” for e-cigarettes. It should be noted that there is neither tobacco nor tar in the “smoke oil”, and the ingredients are generally saturated with a solution composed of propylene glycol, glycerin, nicotine and perfume. The cartridge is used in the vape, and the e-cigarette heats the solution in the vaporized core to generate a vapor mist for the smoker to inhale.
The “vape oil” cartridge is the main feature of smoking “vape juice”, therefore, according to the general rules of classification one, three (two) and six, should be classified into 3824.9999.
If it is an empty vape juice bottle that can be repeatedly injected, we generally consider its composition and function. Nowadays, the main device of most small e-cigarettes is the atomization device, so it should be classified into the tariff code 8543.9090 according to the special parts of the e-cigarette.
Heating without burning tobacco
As the name suggests, the “low temperature cigarette” designed with the idea of “heating does not burn”, that is, heating cigarettes (special cigarettes) to a certain temperature (the average smoking temperature is around 300) is enough to make the tobacco leaves smell. Compared with the traditional cigarettes smoking 700°, the temperature is obviously much lower, so “heating without burning” is often called “low temperature and no burning”. The special cigarettes that are different from ordinary cigarettes are heated to about 300° without causing so many harmful substances when traditional cigarettes are burned. In comparison, harmful substances are produced 90% less than traditional cigarettes during the inhalation of non-combustible cigarettes, but the experience of smoking is very similar to traditional cigarettes.
The most representative product is the current super-fire IQOS (short for “I Quit Original Smoking”, “I give up traditional smoke”), invented by Philip Morris “Philip Morris”, has been launched Third generations of 2.4 Plus version. Such devices are sometimes also referred to as e-cigarettes, but they are quite different from the general meaning of electronic steam smoke mentioned above.
The roaster, as the main body of the cigarette lighter, consists of two parts, a charger and a heater. The main components include a plastic case, a metal heater (mainly containing gold, platinum component), an electrode metal piece, a ceramic temperature control piece as well as intelligent temperature control chip, LED lights. By inserting a special cigarette into the heating port of the heater, the heating chip heats the shredded tobacco to about 350 degrees, evaporating the water vapor in the tobacco leaf to achieve the effect of the user inhaling nicotine and tar.
According to the general rules 1 to 6, the goods should be classified into the tariff code column 8543.7099.
Vape cartridge (special cigarette)
The IQS-specific “smoke cartridge” is also different from the steam-smoke cartridge. It consists of a reconstituted tobacco section, a hollow cylindrical acetate filter, a “belt” filter, and a cellulose acetate filter with a paper tube at the end, which are integrated into a paper package. The tobacco segment is made of dry tobacco with a certain proportion of glycerol, propylene glycol, nicotine and other components added after comminution. Inhaled using the IQOS baking and heating system, no burning and smoldering, no open flame.
The commodity complies with the relevant description of cigarettes under Heading 24.02 of the Tax Note, and shall be included in the Tariff Code 2402.2000 according to General Rules 1 to 6.
Classification of “cigarette” items in the mailing channel
All of the above are those that refer to the classification of goods in the trade of goods, but the classification of the items in the postal channels is different, and should be determined in accordance with the “Regulations on the Imported Goods of the People’s Republic of China”.
Cigarettes are classified as 03010000;
cigars are classified as 03020000;
shredded tobacco is classified as 03030000;
Steam cigarettes are classified as 27 million;
IQOS host roaster is classified as 2,700,000;
The IQOS special cartridge is based on the legislative purpose of the Tobacco Monopoly Law of the People’s Republic of China and the practice of tobacco monopoly law enforcement. It has all or part of the raw material of tobacco, in the form of wrapped tobacco, and can produce smoke for smoking after smoke inhalation or nasal inhalation consumption characteristics of non-burning tobacco products. And it should be regulated as cigarettes. Therefore, it should be classified as 03010000.
Finally, I need to remind you of two things:
1.Whether it is trade channel import or postal channels, carrying tobacco products into the country should comply with national laws;
2.Above all, smoking is harmful to health!