应税消费品是指《中华人民共和国消费税暂行条例》规定的在生产销售、移送、进口时应当缴纳消费税的消费品。
进口的应税消费品，于报关进口时纳税。
Imported taxable consumer goods shall be subject to tax upon import declaration.
纳税人生产的应税消费品，于销售时纳税。
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
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。
Consumption tax shall be collected by the tax authorities. Consumption tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
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