Table 1. Cigarette classification and excise tax structure in China, 2015.

Level, type of excise	Producer price range, ¥/packa	Tax
		Before 10 May 2015	From 10 May 2015
Producer
Specific for all classes	> 0	0.06 ¥ /pack	0.06 ¥/pack
Ad valorem taxb
Class I	> 10	56%	56%
Class II	7–10	56%	56%
Class III	3–7	36%	36%
Class IV	1.65–3	36%	36%
Class V	< 1.65	36%	36%
Wholesale
Specific for all classes	> 0	No tax	0.10 ¥ pack
Ad valorem tax for all classesb	> 0	5%	11%

¥: yuan.

^a One cigarette pack contains 20 sticks.

^b The ad valorem excise rates are applied to the respective producer and wholesale price of each class.

Note: The conversion rate in 2016 was 1 United States dollar to  ¥ 6.64.