Imported taxable consumer goods shall be subject to tax upon import declaration.

进口的应税消费品，于报关进口时纳税。

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Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.

纳税人生产的应税消费品，于销售时纳税。

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Consumption tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.

消费税由税务机关征收，进口的应税消费品的消费税由海关代征。

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