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    五月,多國有重要進出口新規落地!In May, important new import and export regulations in many countries were implemented!
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    五月,多國有重要進出口新規落地!In May, important new import and export regulations in many countries were implemented!

    【摘要】:
    5月落地的外貿新規包括:加大出口退稅等政策支持力度多地密集出臺對外貿企業扶助政策中國對緬甸RCEP協定稅率正式生效緬甸貨物進口許可證將須到港前提交埃及叫停814家企業進口權尼泊爾緊急限制進口馬來西亞巴生港新規印尼植物源新鮮食品進口新規中國-新西蘭自貿協定升級議定書生效實施《電子煙管理辦法》正式施行加大出口退稅等政策支持力度近日,十部門聯合印發《關于進一步加大出口退稅支持力度促進外貿平穩發展的通知》
    5月落地的外貿新規包括:
    加大出口退稅等政策支持力度
    多地密集出臺對外貿企業扶助政策
    中國對緬甸RCEP協定稅率正式生效
    緬甸貨物進口許可證將須到港前提交
    埃及叫停814家企業進口權
    尼泊爾緊急限制進口
    馬來西亞巴生港新規
    印尼植物源新鮮食品進口新規
    中國-新西蘭自貿協定升級議定書生效實施
    《電子煙管理辦法》正式施行
    加大出口退稅等政策支持力度
    近日,十部門聯合印發《關于進一步加大出口退稅支持力度促進外貿平穩發展的通知》(以下簡稱《通知》),《通知》旨在助力外貿企業緩解困難、促進進出口平穩發展,更好發揮出口退稅這一普惠公平、符合國際規則政策的效用,并從多方面優化外貿營商環境。
    在進一步加大助企政策支持力度方面,《通知》提出了三項舉措:
    一是強化出口信用保險與出口退稅政策銜接。企業申報退稅的出口業務,因無法收匯而取得出口信用保險賠款的,將出口信用保險賠款視為收匯,予以辦理出口退稅。
    二是完善加工貿易出口退稅政策。為支持加工貿易企業發展,進一步減輕企業負擔,對出口產品征退稅率一致后,因征退稅率不一致等原因而多轉出的增值稅進項稅額,允許企業轉入進項稅額予以抵扣。
    三是挖掘離境退稅政策潛力。進一步擴大境外旅客購物離境退稅政策覆蓋地域范圍。優化退稅商店布局,推動更多優質商戶成為退稅商店,形成更大規模集聚效應。積極推行離境退稅便捷支付、“即買即退”等便利措施,促進境外旅客在華旅游購物消費,推動離境退稅規范發展。
    《通知》全文:
    http://www.chinatax.gov.cn/chinatax/n377/c5174777/content.html
    多地密集出臺對外貿企業扶助政策
    近期,各地政府紛紛出臺相關政策,給予我們外貿企業各種扶助,整理如下:
    上海市商務委員會、中國進出口銀行上海分行發布《關于進一步支持外經貿企業抗疫情促發展的通知》。
    江蘇省政府辦公廳日前印發《關于做好跨周期調節進一步穩外貿的若干措施》,及時提出積極擴大進口、加快培育外貿新業態等14條新舉措,加大助企紓困力度,幫助企業解決當下面臨的實際困難。
    廣東省人民政府近日印發《廣東省進一步支持中小企業和個體工商戶紓困發展若干政策措施》,提出繼續實施減稅降費優惠政策、降低場地使用成本等25條政策措施。
    山東省政府印發《“十大擴需求”2022年行動計劃》,在外貿固穩提質方面,提出要大力發展外貿新業態,加快優化進出口結構,鞏固農產品出口優勢,擴大機電產品出口規模,推進外貿進出口固穩提質。
    福建省人民政府印發《福建省積極應對疫情影響進一步幫助市場主體紓困解難的若干措施》,將加大外貿企業支持力度,設立70億元抗疫情專項貸款額度優先保障受疫情影響的外貿企業融資需求,對中小微外貿企業給予貸款貼息支持,適度放寬受疫情影響外貿企業出口前保險承保條件。
    在去年籌措外經貿專項資金6.2億元的基礎上,今年遼寧省增加安排外經貿領域扶持資金8500萬元,用于穩外貿、穩外資。
    具體內容見此:好消息!多地密集出臺對外貿企業扶助政策!滬粵蘇閩魯遼都有!
    中國對緬甸RCEP協定稅率正式生效
    2022年5月1日起,緬甸對RCEP各成員國實施RCEP協定生效,中國也將對自緬甸進口的適用RCEP原產地標準的貨物給予優惠協定稅率。RCEP剩余菲律賓和印度尼西亞還未生效。
    國務院關稅稅則委員會4月27日發布公告,根據《中華人民共和國進出口關稅條例》和《區域全面經濟伙伴關系協定》(RCEP)有關規定,以及RCEP對緬甸生效情況,自2022年5月1日起,對原產于緬甸的部分進口貨物實施RCEP東盟成員國所適用的協定稅率;2022年稅率在《中華人民共和國進出口稅則(2022)》(稅委會公告2021年第10號文件附件)協定稅率欄中列明,其對應的中文簡稱為“東盟R”。
    緬甸貨物進口許可證將須到港前提交
    緬甸商務部貿易局發布(6/2022)進出口公告,自2022年4月20日起,將不再批準貨物到港后才提交的進口許可證申請。
    此前,商務部為能快速與高效實施貨物進口,在獲得進口許可證之前允許預裝運(Valid for Prior Arrival)即貨物到港口或機場后,當日可批發進口許可證。一些商家借此機會,在貨物到達港口后才來提交進口許可證申請。不過,商務部曾在2015年10月22日頒布的(93/2015)“緬甸進出口流程(2015)”中聲明:在獲得進口許可證批準前禁止提前將貨物運抵港口。
    此外,計劃與財政部的第(68/2019)號公告也發表聲明,為遵守商務部2020年7月8日的第(50/2020)號的公告,除了獲批進口許可證的貨物可儲存到海關的倉庫外,其余未獲批準的貨物禁止提前抵達港口,違者將依法追責。
    盡管有此公告,一些企業和商家還是只在貨物到達港口后才申請進口許可證,并沒有遵守當局發布的指令規定,類似現象日益嚴重。為避免不必要損失,當局再次提醒商家,應在獲得進口許可證后才開始裝運。
    埃及叫停814家企業進口權
    4月17日最新消息,埃及進出口控制總局(GOEIC)當日決定停止從814家外國及埃及本地工廠、公司進口產品。名單中的企業來自于中國、土耳其、意大利、馬來西亞、法國、保加利亞、阿聯酋、美國、英國、丹麥、韓國和德國等國。
    埃及方面表示,此舉不是針對特定國家或特定公司,而是這些企業的證書已經過期,并且違反了埃及貿工部第43/2016號令。埃及貿工部長于今年3月批準修訂2016年43號部長令的部分內容如下:
    一、廢除原第1條第3款,即“外貿主管部門有權決定是否予以注冊或取消注冊,有權允許企業免于注冊”。
    二、替換原第2條第3款。
    原條款:凡與該部長令規定相?;虿灰恢碌?,均不得注冊。
    現條款:按照前述條款進行注冊的,完成提交材料全部要求之日起15個工作日內憑完成注冊的依據,即可完成注冊程序。如果主管部門對材料真實性存疑,需先證實相關信息屬實后再予注冊,包括對企業或工廠進行檢查。
    三、原第2條規定了工廠和使用商標的企業在注冊前需要具備的條件,此次修訂在該條項下新增三款規定:
    一是注冊材料可通過相關國家駐埃使領館提交;
    二是更新相關文件需在到期前30天內完成;
    三是注冊成功或注銷情況每月在埃及公報和進出口控制總局網站上公布。
    四、部長令新增兩個條款
    一是設立投訴委員會,審議與不予注冊、取消注冊等情況相關的投訴。
    二是從注冊清單中除名需由進出口管理總局主席發布決定,相關企業自決定發布之日起60個工作日內可向投訴委員會申訴。
    請出口埃及的中國外貿企業速查名單,確認自己及客戶不在名單上,以防出口埃及受阻。名單下載請關注微信公眾號“焦點視界”后,回復“埃及”獲取。
    尼泊爾緊急限制進口
    當地時間4月5日,來自尼泊爾財政部、國家計劃委員會、勞工部和總理辦公室等相關部門的政府官員針對限制進口、加強外匯儲備、挽救經濟等議題進行了長達3個小時的討論。
    在進口方面,尼泊爾央行召集了首席執行官和商業銀行代表,指示他們不要為必需品以外的商品開立信用證。
    該規定生效后,銀行將不再開放進口私人車輛、香煙、酒精、干果、家具、裝飾物品和化妝品等的信用證。目前,尼泊爾商業銀行已同意不開立非必需品進口信用證。
    限制進口的具體產品包括:
    尼泊爾已限制以信用證(L/C)進口汽車、機車、自行車和馬達設備、機械和零件、稻米、大米、黃金、成衣、電器、紡織品、銀和縫線。
    此外,鞋類、織布、羽毛、雨傘、手杖、香水、化妝品、洗發水、木材、木炭、裝飾石材、水泥、煙囪設備、瓶、罐、銀器、家具相關產品、玩具、體育用品、牙套等也將暫停進口。
    其他包括魚、乳制品、天然蜂蜜、雞蛋、植物、蔬菜和堅果、檳榔、香蕉、鷹嘴豆、辣椒、肉類、光學、醫療和手術設備等也已停止進口。
    馬來西亞巴生港新規
    自5月1日起,馬來西亞巴生港(Port Klang)將落實新的貨柜清關標準作業程序(SOP),貨柜須在3天內完成入港至清關的程序,以便進一步提高港口的效率。如果相關貨柜需進一步調查,則須在第3至30天內完成。此前,該港口貨柜入港至清關未設定任何期限。
    2021年,巴生港為全球12大港口。
    印尼植物源新鮮食品進口新規
    印尼農業部檢疫局(IAQA)通知,要求出口商或原產地國代表最遲于貨物抵達印尼前通過線上方式提出事前通知,且須檢附以下資料:
    進口商說明。
    植物檢疫證書的編號、簽發日期及地點。
    注冊食品安全檢測實驗室名稱。
    分析證明書或健康證明書的編號。
    植物源新鮮食品出口印尼,務必于貨物抵達印尼前按前述新規定提出事前通知,以免貽誤商機。
    中國-新西蘭自貿協定升級議定書生效實施
    4月7日,《中華人民共和國政府和新西蘭政府關于升級<中華人民共和國政府和新西蘭政府自由貿易協定>的議定書》正式生效。
    據了解,升級議定書進一步擴大中新雙方在貨物、服務、投資等領域市場開放,進一步提升貿易便利化等規則水平,還新增電子商務、競爭政策、政府采購、環境與貿易等4個章節,更加符合現代經濟與貿易發展的需要。
    《電子煙管理辦法》正式施行
    2022年3月11日,國家煙草專賣局發布重磅文件《電子煙管理辦法》(以下簡稱“《管理辦法》”),該辦法將于2022年5月1日正式施行。同日發布的還有《電子煙》國家標準(二次征求意見稿)。
    在出口方面,《電子煙管理辦法》第三十三條規定,不在中國境內銷售、僅用于出口的電子煙產品,應當符合目的地國家或地區的法律法規和標準要求;目的地國家或地區沒有相關法律法規和標準要求的,應當符合我國的法律法規和標準相關要求。應理解為本條是對電子煙產品本身提出的要求,出口企業的產品研發、設計、生產、運輸、技術升級、產能擴張等環節,只要在境內發生,仍需遵照《煙草專賣法實施條例》《電子煙管理辦法》《電子煙》國家標準的有關要求。
    《管理辦法》全文:
    https://zycpzs.mofcom.gov.cn/html/hyflqt/2022/3/1647227217589.html
    The new foreign trade regulations that came into effect in May include:
    Increase policy support such as export tax rebates
    Intensive introduction of support policies for foreign trade enterprises in many places
    China's RCEP agreement with Myanmar officially enters into force
    Myanmar goods import license will have to be submitted before arrival at port
    Egypt suspends import rights of 814 companies
    Nepal urgently restricts imports
    New Regulations in Port Klang, Malaysia
    New import regulations for plant-based fresh food in Indonesia
    China-New Zealand Free Trade Agreement Upgrade Protocol comes into force
    "Measures for the Administration of Electronic Cigarettes" officially implemented
    Increase policy support such as export tax rebates
    Recently, ten departments jointly issued the "Notice on Further Increasing Support for Export Tax Rebates to Promote the Stable Development of Foreign Trade" (hereinafter referred to as the "Notice"), which aims to help foreign trade enterprises alleviate difficulties, promote the stable development of import and export, and better play The effect of export tax rebate, which is inclusive and fair, conforms to international rules and policies, and optimizes the foreign trade business environment in many aspects.
    In terms of further increasing the support for helping enterprises, the "Notice" proposes three measures:
    The first is to strengthen the connection between export credit insurance and export tax rebate policies. For the export business for which the enterprise declares tax refund, if the export credit insurance indemnity is obtained due to the inability to collect foreign exchange, the export credit insurance indemnity shall be regarded as the collection of foreign exchange, and the export tax refund shall be processed.
    The second is to improve the export tax rebate policy for processing trade. In order to support the development of processing trade enterprises and further reduce the burden on enterprises, after the tax rebate rate for export products is the same, the input VAT transferred out due to inconsistent tax rebate rates and other reasons is allowed to be deducted by the enterprise.
    The third is to tap the potential of the departure tax rebate policy. Further expand the geographical coverage of the departure tax refund policy for overseas tourists shopping. Optimize the layout of tax-refund stores, promote more high-quality merchants to become tax-refund stores, and form a larger-scale agglomeration effect. Actively implement convenient measures such as convenient payment for departure tax refund and "refund as soon as you buy it", to promote overseas tourists' travel, shopping and consumption in China, and to promote the standardized development of departure tax refund.
    The full text of the notice:
    http://www.chinatax.gov.cn/chinatax/n377/c5174777/content.html
    Intensive introduction of support policies for foreign trade enterprises in many places
    Recently, local governments have issued relevant policies to give various support to our foreign trade enterprises, which are listed as follows:
    The Shanghai Municipal Commission of Commerce and the Export-Import Bank of China Shanghai Branch issued the "Notice on Further Supporting Foreign Economic and Trade Enterprises to Fight the Epidemic and Promote Development".
    The General Office of the Jiangsu Provincial Government recently issued the "Several Measures on Doing a Good Job in Cross-Cycle Adjustment and Further Stabilizing Foreign Trade", and put forward 14 new measures such as actively expanding imports and accelerating the cultivation of new forms of foreign trade, intensifying efforts to assist enterprises in bailouts and helping enterprises solve the current situation. actual difficulties faced.
    The People's Government of Guangdong Province recently issued the "Guangdong Province Policies and Measures to Further Support the Development of Small and Medium-sized Enterprises and Individual Industrial and Commercial Households", proposing to continue to implement 25 policies and measures such as tax reduction and fee reduction, and reduction of venue use costs.
    The Shandong Provincial Government issued the "Ten Demands for Expansion" 2022 Action Plan, and proposed to vigorously develop new forms of foreign trade, speed up the optimization of import and export structure, consolidate the export advantages of agricultural products, and expand the export scale of mechanical and electrical products in terms of maintaining stability and improving the quality of foreign trade. Promote the stability and quality of foreign trade imports and exports.
    The Fujian Provincial People's Government issued the "Several Measures for Fujian Province to Actively Respond to the Impact of the Epidemic and Further Help Market Entities Relieve Difficulties", which will increase the support for foreign trade enterprises and set up a special loan quota of 7 billion yuan for anti-epidemic measures to give priority to the financing of foreign trade enterprises affected by the epidemic. To meet the needs of foreign trade enterprises, small, medium and micro foreign trade enterprises will be given loan interest discount support, and the pre-export insurance underwriting conditions of foreign trade enterprises affected by the epidemic will be moderately relaxed.
    On the basis of the 620 million yuan special fund for foreign trade and economic cooperation raised last year, this year Liaoning Province has increased the support fund of 85 million yuan in the field of foreign trade and economic cooperation to stabilize foreign trade and foreign investment.
    See here for details: Good news! Intensive introduction of support policies for foreign trade enterprises in many places! Shanghai, Guangdong, Fujian, Shandong and Liaoning all have it!
    China's RCEP agreement with Myanmar officially enters into force
    From May 1, 2022, Myanmar's implementation of the RCEP agreement to RCEP member countries will come into effect, and China will also give preferential agreement tax rates to goods imported from Myanmar that apply the RCEP origin standards. The remaining Philippines and Indonesia of the RCEP have not yet entered into force.
    The Customs Tariff Commission of the State Council issued an announcement on April 27. According to the relevant provisions of the Regulations of the People's Republic of China on Import and Export Tariffs and the Regional Comprehensive Economic Partnership (RCEP), as well as the entry into force of RCEP in Myanmar, from May 1, 2022 Since then, some imported goods originating in Myanmar will be subject to the agreed tax rates applicable to RCEP ASEAN member states; the tax rates in 2022 will be listed in the "Import and Export Tariffs of the People's Republic of China (2022)" (Announcement of the Tax Commission No. 10 in 2021 Annex) The tax rate column of the agreement is listed, and its corresponding Chinese abbreviation is "ASEAN R".
    Myanmar goods import license will have to be submitted before arrival at port
    The Trade Bureau of the Ministry of Commerce of Myanmar issued a (6/2022) Import and Export Announcement. From April 20, 2022, import license applications submitted after the arrival of the goods will no longer be approved.
    Previously, in order to implement the import of goods quickly and efficiently, the Ministry of Commerce allowed pre-shipment (Valid for Prior Arrival) before obtaining the import license, that is, after the goods arrive at the port or airport, the import license can be wholesaled on the same day. Some merchants take the opportunity to submit import license applications only after the goods have arrived at the port. However, the Ministry of Commerce stated in the (93/2015) "Myanmar Import and Export Process (2015)" promulgated on October 22, 2015 that it is prohibited to deliver goods to the port in advance before obtaining the approval of the import license.
    In addition, the Ministry of Planning and Finance's Announcement No. (68/2019) also issued a statement that in order to comply with the Ministry of Commerce's Announcement No. (50/2020) of July 8, 2020, in addition to the approved import license, the goods can be stored Outside the warehouse of the customs, the rest of the unapproved goods are prohibited from arriving at the port in advance, and violators will be held accountable according to law.
    Despite this announcement, some companies and merchants still apply for import licenses only after the goods arrive at the port, and do not comply with the instructions issued by the authorities, and the phenomenon is becoming more and more serious. In order to avoid unnecessary losses, the authorities once again reminded merchants that shipments should only be started after obtaining an import license.
    Egypt suspends import rights of 814 companies
    The latest news on April 17, the General Administration of Import and Export Control of Egypt (GOEIC) decided to stop importing products from 814 foreign and local Egyptian factories and companies. Companies on the list are from China, Turkey, Italy, Malaysia, France, Bulgaria, UAE, the US, the UK, Denmark, South Korea and Germany.
    The Egyptian side stated that the move was not aimed at specific countries or specific companies, but that the certificates of these enterprises had expired and violated the Egyptian Ministry of Trade and Industry Order No. 43/2016. The Egyptian Minister of Trade and Industry approved the revision of Ministerial Decree No. 43 of 2016 in March this year as follows:
    1. Paragraph 3 of the original Article 1 is repealed, that is, "the competent foreign trade authority has the right to decide whether to register or cancel the registration, and has the right to allow enterprises to be exempted from registration".
    2. Substitute paragraph 3 of the original Article 2.
    Original Article: Anything contrary to or inconsistent with the provisions of the Ministerial Decree shall not be registered.
    Current terms: If you register in accordance with the aforementioned terms, you can complete the registration process within 15 working days from the date of completing all the requirements for submitting the materials based on the basis for completing the registration. If the competent authority has doubts about the authenticity of the material, it is necessary to verify the authenticity of the relevant information before registration, including inspection of the enterprise or factory.
    3. The original article 2 stipulates the conditions that factories and enterprises using trademarks need to meet before registration. This revision adds three new provisions under this article:
    First, the registration materials can be submitted through the embassies and consulates of relevant countries in Egypt;
    Second, the update of relevant documents must be completed within 30 days before the expiration date;
    Third, the successful registration or cancellation will be published monthly in the Egyptian Gazette and the website of the General Administration of Import and Export Control.
    4. The Ministerial Order adds two new clauses
    The first is to set up a complaints committee to review complaints related to denial of registration, cancellation of registration, etc.
    Second, delisting from the registration list needs to be decided by the chairman of the State Administration of Import and Export. The relevant enterprises may appeal to the Complaints Committee within 60 working days from the date of the decision.
    Please check the list of Chinese foreign trade enterprises exporting to Egypt and confirm that they and their customers are not on the list to prevent export to Egypt from being blocked. To download the list, please follow the WeChat public account "Focus Vision" and reply to "Egypt" to get it.
    Nepal urgently restricts imports
    On April 5th, local time, government officials from Nepal's Ministry of Finance, State Planning Commission, Ministry of Labour, and Prime Minister's Office held a three-hour discussion on issues such as restricting imports, strengthening foreign exchange reserves, and saving the economy.
    On the import side, the Central Bank of Nepal convened the CEO and representatives of commercial banks to instruct them not to open letters of credit for goods other than essential goods.
    Banks will no longer open letters of credit for the importation of private vehicles, cigarettes, alcohol, dried fruit, furniture, decorative items and cosmetics after the regulation comes into effect. At present, Nepal Commercial Bank has agreed not to issue letters of credit for import of non-essential goods.
    Specific products restricted from importing include:
    Nepal has restricted the import of automobiles, locomotives, bicycles and motor equipment, machinery and parts, rice, rice, gold, garments, electrical appliances, textiles, silver and sewing thread by letter of credit (L/C).
    In addition, footwear, fabrics, feathers, umbrellas, walking sticks, perfumes, cosmetics, shampoos, wood, charcoal, decorative stone, cement, chimney equipment, bottles, cans, silverware, furniture-related products, toys, sporting goods, braces etc. will also suspend imports.
    Others including fish, dairy products, natural honey, eggs, plants, vegetables and nuts, betel nut, bananas, chickpeas, peppers, meat, optics, medical and surgical equipment have also stopped importing.
    New Regulations in Port Klang, Malaysia
    From May 1st, Port Klang, Malaysia will implement a new standard operating procedure (SOP) for container clearance. If the relevant container requires further investigation, it must be completed within 3 to 30 days. Previously, no time limit was set for the port's container entry to customs clearance.
    In 2021, Port Klang will be the 12th largest port in the world.
    New import regulations for plant-based fresh food in Indonesia
    The Indonesian Ministry of Agriculture and Quarantine Agency (IAQA) has notified that exporters or representatives of the country of origin are required to submit advance notices online at the latest before the goods arrive in Indonesia, and must attach the following information:
    Importer Instructions.
    The number, date and place of issue of the phytosanitary certificate.
    Register the name of the food safety testing laboratory.
    The number of the certificate of analysis or health certificate.
    Plant-sourced fresh food is exported to Indonesia, and prior notice must be given in accordance with the above-mentioned new regulations before the goods arrive in Indonesia, so as not to delay business opportunities.
    China-New Zealand Free Trade Agreement Upgrade Protocol comes into force
    On April 7, the "Protocol between the Government of the People's Republic of China and the Government of New Zealand on Upgrading the Free Trade Agreement between the Government of the People's Republic of China and the Government of New Zealand" came into effect.
    It is understood that the upgrade protocol further expands the market opening of China and New Zealand in the fields of goods, services, investment, etc., further improves the level of rules such as trade facilitation, and adds four new chapters on e-commerce, competition policy, government procurement, environment and trade. It is more in line with the needs of modern economic and trade development.
    "Measures for the Administration of Electronic Cigarettes" officially implemented
    On March 11, 2022, the State Tobacco Monopoly Administration issued the heavyweight document "Administrative Measures for Electronic Cigarettes" (hereinafter referred to as "Administrative Measures"), which will be officially implemented on May 1, 2022. On the same day, the National Standard for Electronic Cigarettes (the second draft for comments) was also released.
    In terms of exports, Article 33 of the "Measures for the Administration of Electronic Cigarettes" stipulates that electronic cigarette products that are not sold in China and are only used for export should meet the laws, regulations and standards of the destination country or region; the destination country or region If there are no relevant laws, regulations and standards, it shall comply with the relevant requirements of my country's laws, regulations and standards. It should be understood that this article is a requirement for electronic cigarette products themselves. As long as the product research and development, design, production, transportation, technology upgrade, capacity expansion and other links of export enterprises occur within the country, they still need to comply with the "Regulations on the Implementation of the Tobacco Monopoly Law". The relevant requirements of the national standards of Electronic Cigarette Management Measures and Electronic Cigarettes.
    The full text of the "Administrative Measures":
    https://zycpzs.mofcom.gov.cn/html/hyflqt/2022/3/1647227217589.html

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