KYB CHINA(1997年7月3日中华人民共和国国务院令第223号发布 根据2013年7月18日《国务院关于废止和修改部分行政法规的决定》第一次修订 根据2016年2月6日《国务院关于修改部分行政法规的决定》第二次修订 根据2021年11月10日《国务院关于修改〈中华人民共和国烟草专卖法实施条例〉的决定》第三次修订 根据2023年7月20日《国务院关于修改和废止部分行政法规的决定》第四次修订)
(Issued by Decree No. 223 of the State Council of the People's Republic of China on July 3, 1997; first revision according to the Decision of the State Council on Abolishing and Amending Certain Administrative Regulations on July 18, 2013; second revision according to the Decision of the State Council on Amending Certain Administrative Regulations on February 6, 2016; third revision according to the Decision of the State Council on Amending the Regulations for the Implementation of the Tobacco Monopoly Law of the People's Republic of China on November 10, 2021; fourth revision according to the Decision of the State Council on Amending and Abolishing Certain Administrative Regulations on July 20, 2023)
总 则
General Provisions
根据《中华人民共和国烟草专卖法》(以下简称《烟草专卖法》)，制定本条例。
These Regulations are formulated in accordance with the Tobacco Monopoly Law of the People's Republic of China (hereinafter referred to as the Tobacco Monopoly Law).
烟草专卖是指国家对烟草专卖品的生产、销售和进出口业务实行垄断经营、统一管理的制度。
Tobacco monopoly refers to the system under which the state exercises monopolistic operation and unified management over the production, sale, and import and export business of tobacco monopoly products.
烟草专卖品中的烟丝是指用烟叶、复烤烟叶、烟草薄片为原料加工制成的丝、末、粒状商品。
Tobacco shreds among tobacco monopoly products refer to commodities in the form of shreds, powder, or granules processed from tobacco leaves, reconstituted tobacco leaves, and tobacco sheets as raw materials.
国务院和省、自治区、直辖市的烟草专卖行政主管部门职责及领导体制，依照《烟草专卖法》第四条的规定执行。设有烟草专卖行政主管部门的市、县，由市、县烟草专卖行政主管部门主管本行政区内的烟草专卖工作，受上一级烟草专卖行政主管部门和本级人民政府的双重领导，以上一级烟草专卖行政主管部门的领导为主。
The responsibilities and leadership system of the tobacco monopoly administrative departments of the State Council and the provinces, autonomous regions, and municipalities directly under the Central Government shall be implemented in accordance with the provisions of Article 4 of the Tobacco Monopoly Law. In cities and counties where tobacco monopoly administrative departments are established, the municipal or county tobacco monopoly administrative department shall be in charge of tobacco monopoly work within its administrative region, subject to the dual leadership of the superior tobacco monopoly administrative department and the people's government at the same level, with the leadership of the superior tobacco monopoly administrative department as the main one.
国家对卷烟、雪茄烟焦油含量和用于卷烟、雪茄烟的主要添加剂实行控制。烟草制品生产企业不得违反国家有关规定使用有害的添加剂和色素。
The state exercises control over the tar content of cigarettes and cigars and the main additives used in cigarettes and cigars. Tobacco product manufacturing enterprises shall not use harmful additives and pigments in violation of relevant state regulations.
烟草专卖许可证
Tobacco Monopoly Licenses
从事烟草专卖品的生产、批发、零售业务，以及经营烟草专卖品进出口业务和经营外国烟草制品购销业务的，必须依照《烟草专卖法》和本条例的规定，申请领取烟草专卖许可证。
Those engaged in the production, wholesale, and retail business of tobacco monopoly products, as well as the import and export business of tobacco monopoly products and the purchase and sale business of foreign tobacco products, must apply for and obtain a tobacco monopoly license in accordance with the Tobacco Monopoly Law and these Regulations.
烟草专卖许可证分为：
Tobacco monopoly licenses are divided into:
(一)烟草专卖生产企业许可证；
(1) Tobacco monopoly production enterprise license;
(二)烟草专卖批发企业许可证；
(2) Tobacco monopoly wholesale enterprise license;
(三)烟草专卖零售许可证。
(3) Tobacco monopoly retail license.
取得烟草专卖生产企业许可证，应当具备下列条件：
To obtain a tobacco monopoly production enterprise license, the following conditions shall be met:
(一)有与生产烟草专卖品相适应的资金；
(1) Having funds commensurate with the production of tobacco monopoly products;
(二)有生产烟草专卖品所需要的技术、设备条件；
(2) Having the technology and equipment conditions required for the production of tobacco monopoly products;
(三)符合国家烟草行业的产业政策要求；
(3) Complying with the industrial policy requirements of the national tobacco industry;
(四)国务院烟草专卖行政主管部门规定的其他条件。
(4) Other conditions prescribed by the tobacco monopoly administrative department of the State Council.
取得烟草专卖批发企业许可证，应当具备下列条件：
To obtain a tobacco monopoly wholesale enterprise license, the following conditions shall be met:
(一)有与经营烟草制品批发业务相适应的资金；
(1) Having funds commensurate with the wholesale business of tobacco products;
(二)有固定的经营场所和必要的专业人员；
(2) Having fixed business premises and necessary professional personnel;
(三)符合烟草专卖批发企业合理布局的要求；
(3) Meeting the requirements for the reasonable layout of tobacco wholesale enterprises;
(四)国务院烟草专卖行政主管部门规定的其他条件。
(4) Other conditions prescribed by the tobacco monopoly administrative department of the State Council.
取得烟草专卖零售许可证，应当具备下列条件：
To obtain a tobacco retail license, the following conditions shall be met:
(一)有与经营烟草制品零售业务相适应的资金；
(1) Having funds commensurate with the retail business of tobacco products;
(二)有固定的经营场所；
(2) Having fixed business premises;
(三)符合烟草制品零售点合理布局的要求；
(3) Meeting the requirements for the reasonable layout of tobacco retail outlets;
(四)国务院烟草专卖行政主管部门规定的其他条件。
(4) Other conditions prescribed by the tobacco monopoly administrative department of the State Council.
烟草专卖行政主管部门依照《烟草专卖法》及本条例的规定，发放烟草专卖许可证和烟草专卖品准运证并实施管理。
The tobacco monopoly administrative department shall, in accordance with the Tobacco Monopoly Law and these Regulations, issue tobacco monopoly licenses and tobacco monopoly product transportation permits and implement management.
申请领取烟草专卖生产企业许可证的，应当向省、自治区、直辖市(以下简称省级)烟草专卖行政主管部门提出申请，由省级烟草专卖行政主管部门审查签署意见，报国务院烟草专卖行政主管部门审批发证。
An application for a tobacco monopoly production enterprise license shall be submitted to the tobacco monopoly administrative department of the province, autonomous region, or municipality directly under the Central Government (hereinafter referred to as the provincial level), which shall review and sign opinions, and then report to the tobacco monopoly administrative department of the State Council for approval and issuance of the license.
申请领取烟草专卖批发企业许可证，进行跨省、自治区、直辖市经营的，应当向省级烟草专卖行政主管部门提出申请，由省级烟草专卖行政主管部门审查签署意见，报国务院烟草专卖行政主管部门审批发证。
An application for a tobacco monopoly wholesale enterprise license for cross-province, autonomous region, or municipality operations shall be submitted to the provincial tobacco monopoly administrative department, which shall review and sign opinions, and then report to the State Council tobacco monopoly administrative department for approval and issuance of the license.
申请领取烟草专卖批发企业许可证，在省、自治区、直辖市范围内经营的，应当向企业所在地烟草专卖行政主管部门提出申请，由企业所在地烟草专卖行政主管部门审查签署意见，报省级烟草专卖行政主管部门审批发证。
An application for a tobacco monopoly wholesale enterprise license for operations within a province, autonomous region, or municipality shall be submitted to the tobacco monopoly administrative department at the enterprise's location, which shall review and sign opinions, and then report to the provincial tobacco monopoly administrative department for approval and issuance of the license.
申请领取烟草专卖零售许可证，依照《烟草专卖法》的规定办理。
An application for a tobacco monopoly retail license shall be handled in accordance with the Tobacco Monopoly Law.
烟草专卖许可证的发证机关可以定期或者不定期地对取得烟草专卖许可证的企业、个人进行检查。经检查不符合《烟草专卖法》和本条例规定条件的，烟草专卖许可证的发证机关可以责令暂停烟草专卖业务、进行整顿，直至取消其从事烟草专卖业务的资格。
The issuing authority of tobacco monopoly licenses may conduct regular or irregular inspections of enterprises or individuals that have obtained tobacco monopoly licenses. If an inspection finds non-compliance with the Tobacco Monopoly Law and these Regulations, the issuing authority may order the suspension of tobacco monopoly business for rectification, or even revoke the qualification to engage in tobacco monopoly business.
烟草专卖许可证的具体管理办法，由国务院烟草专卖行政主管部门根据本条例的规定制定。
Specific management measures for tobacco monopoly licenses shall be formulated by the State Council tobacco monopoly administrative department in accordance with these Regulations.
烟叶的种植、收购和调拨
Planting, Acquisition, and Allocation of Tobacco Leaves
国务院烟草专卖行政主管部门按照合理布局的要求，会同有关省、自治区、直辖市人民政府依据国家计划，根据良种化、区域化、规范化的原则制定烟叶种植规划。
The State Council tobacco monopoly administrative department, in accordance with the requirements of reasonable layout, shall, together with the relevant provincial, autonomous region, or municipal people's governments, formulate tobacco leaf planting plans based on national plans and the principles of improved varieties, regionalization, and standardization.
烟叶由烟草公司或其委托单位依法统一收购。烟草公司或其委托单位根据需要，可以在国家下达烟叶收购计划的地区设立烟叶收购站(点)收购烟叶。设立烟叶收购站(点)，应当经设区的市级烟草专卖行政主管部门批准。未经批准，任何单位和个人不得收购烟叶。
Tobacco leaves shall be uniformly acquired by tobacco companies or their entrusted units in accordance with the law. Tobacco companies or their entrusted units may, as needed, establish tobacco leaf acquisition stations (points) in areas where the state has issued tobacco leaf acquisition plans. The establishment of tobacco leaf acquisition stations (points) shall be approved by the tobacco monopoly administrative department at the city level with districts. Without approval, no unit or individual may acquire tobacco leaves.
地方烟草专卖行政主管部门组织同级有关部门和烟叶生产者的代表组成烟叶评级小组，协调烟叶收购等级评定工作。
Local tobacco monopoly administrative departments shall organize relevant departments at the same level and representatives of tobacco leaf producers to form a tobacco leaf grading committee to coordinate the grading of tobacco leaf acquisition.
国家储备、出口烟叶的计划和烟叶调拨计划，由国务院计划部门下达。
Plans for state reserves and export of tobacco leaves, as well as tobacco leaf allocation plans, shall be issued by the planning department of the State Council.
烟草制品的生产
Production of Tobacco Products
设立烟草制品生产企业，应当由省级烟草专卖行政主管部门报经国务院烟草专卖行政主管部门批准，取得烟草专卖生产企业许可证，并经工商行政管理部门核准登记。
The establishment of a tobacco product production enterprise shall be approved by the tobacco monopoly administrative department of the State Council upon application by the provincial tobacco monopoly administrative department, obtain a tobacco monopoly production enterprise license, and be registered with the administrative department for industry and commerce.
烟草制品生产企业必须严格执行国家下达的生产计划。
Tobacco product production enterprises must strictly implement the production plans issued by the state.
禁止使用霉烂烟叶生产卷烟、雪茄烟和烟丝。
It is prohibited to use moldy or rotten tobacco leaves to produce cigarettes, cigars, and cut tobacco.
卷烟、雪茄烟和有包装的烟丝，应当使用注册商标。
Cigarettes, cigars, and packaged cut tobacco shall use registered trademarks.
烟草制品的销售
Sale of Tobacco Products
取得烟草专卖批发企业许可证的企业，应当在许可证规定的经营范围和地域范围内，从事烟草制品的批发业务。
Enterprises that have obtained a tobacco monopoly wholesale enterprise license shall engage in the wholesale business of tobacco products within the business scope and geographical scope specified in the license.
取得烟草专卖零售许可证的企业或者个人，应当在当地的烟草专卖批发企业进货，并接受烟草专卖许可证发证机关的监督管理。
Enterprises or individuals that have obtained a tobacco monopoly retail license shall purchase goods from local tobacco monopoly wholesale enterprises and accept supervision and management by the issuing authority of the tobacco monopoly license.
无烟草专卖批发企业许可证的单位或者个人，一次销售卷烟、雪茄烟50条以上的，视为无烟草专卖批发企业许可证从事烟草制品批发业务。
If a unit or individual without a tobacco monopoly wholesale enterprise license sells 50 or more cartons of cigarettes or cigars at one time, it shall be deemed as engaging in the wholesale business of tobacco products without a tobacco monopoly wholesale enterprise license.
任何单位或者个人不得销售非法生产的烟草制品。
No unit or individual may sell illegally produced tobacco products.
烟草专卖生产企业和烟草专卖批发企业，不得向无烟草专卖零售许可证的单位或者个人提供烟草制品。
Tobacco monopoly production enterprises and tobacco monopoly wholesale enterprises shall not provide tobacco products to units or individuals without tobacco monopoly retail licenses.
在中国境内销售的卷烟、雪茄烟，应当在小包、条包上标注焦油含量级和“吸烟有害健康”的中文字样。
Cigarettes and cigars sold within the territory of China shall have the tar content level and the Chinese characters 'Smoking is harmful to health' marked on the small package and carton.
国务院烟草专卖行政主管部门在必要时，可以根据市场供需情况下达省、自治区、直辖市之间的卷烟、雪茄烟调拨任务。
The tobacco monopoly administrative department under the State Council may, when necessary, issue allocation tasks for cigarettes and cigars between provinces, autonomous regions, and municipalities directly under the Central Government based on market supply and demand.
严禁销售霉坏、变质的烟草制品。霉坏、变质的烟草制品，由烟草专卖行政主管部门或者有关行政管理部门监督销毁。
It is strictly prohibited to sell moldy, deteriorated tobacco products. Moldy, deteriorated tobacco products shall be destroyed under the supervision of the tobacco monopoly administrative department or relevant administrative departments.
有关部门依法查获的假冒商标烟草制品，应当交由烟草专卖行政主管部门按照国家有关规定公开销毁，禁止以任何方式销售。
Counterfeit trademark tobacco products lawfully seized by relevant departments shall be handed over to the tobacco monopoly administrative department for public destruction in accordance with relevant state regulations, and sale by any means is prohibited.
假冒商标烟草制品的鉴别检测工作，由国务院产品质量监督管理部门和省、自治区、直辖市人民政府产品质量监督管理部门指定的烟草质量检测站进行。
The identification and testing of counterfeit trademark tobacco products shall be carried out by tobacco quality inspection stations designated by the product quality supervision and management department under the State Council and the product quality supervision and management departments of provinces, autonomous regions, and municipalities directly under the Central Government.
烟草专卖品的运输
Transportation of Tobacco Monopoly Products
烟草专卖品准运证由省级以上烟草专卖行政主管部门或其授权的机构审批、发放。烟草专卖品准运证的管理办法由国务院烟草专卖行政主管部门制定。
Tobacco monopoly product transportation permits shall be examined, approved, and issued by tobacco monopoly administrative departments at or above the provincial level or their authorized agencies. The management measures for tobacco monopoly product transportation permits shall be formulated by the tobacco monopoly administrative department under the State Council.
跨省、自治区、直辖市运输进口的烟草专卖品、国产烟草专用机械和烟用丝束、滤嘴棒以及分切的进口卷烟纸，应当凭国务院烟草专卖行政主管部门或其授权的机构签发的烟草专卖品准运证办理托运或者自运。
For the transportation of imported tobacco monopoly products, domestically produced tobacco-specific machinery, tobacco tow, filter rods, and cut imported cigarette paper across provinces, autonomous regions, and municipalities directly under the Central Government, the consignor or self-transporter shall present a tobacco monopoly product transportation permit issued by the tobacco monopoly administrative department under the State Council or its authorized agency.
跨省、自治区、直辖市运输除国产烟草专用机械、烟用丝束、滤嘴棒以及分切的进口卷烟纸以外的其他国产烟草专卖品，应当凭国务院烟草专卖行政主管部门或者省级烟草专卖行政主管部门签发的烟草专卖品准运证办理托运或者自运。
For the transportation of other domestically produced tobacco monopoly products other than domestically produced tobacco-specific machinery, tobacco tow, filter rods, and cut imported cigarette paper across provinces, autonomous regions, and municipalities directly under the Central Government, the consignor or self-transporter shall present a tobacco monopoly product transportation permit issued by the tobacco monopoly administrative department under the State Council or the provincial tobacco monopoly administrative department.
在省、自治区、直辖市内跨市、县运输烟草专卖品，应当凭省级烟草专卖行政主管部门或其授权的机构签发的烟草专卖品准运证办理托运或者自运。
For transportation of tobacco monopoly products across cities or counties within a province, autonomous region, or municipality directly under the Central Government, consignment or self-transportation shall be handled with a tobacco monopoly product transportation permit issued by the provincial tobacco monopoly administrative department or its authorized institution.
运输依法没收的走私烟草专卖品，应当凭国务院烟草专卖行政主管部门签发的烟草专卖品准运证办理托运或者自运。
For transportation of confiscated smuggled tobacco monopoly products, consignment or self-transportation shall be handled with a tobacco monopoly product transportation permit issued by the tobacco monopoly administrative department of the State Council.
有下列情形之一的，为无烟草专卖品准运证运输烟草专卖品：
The following circumstances constitute transportation of tobacco monopoly products without a tobacco monopoly product transportation permit:
(一)超过烟草专卖品准运证规定的数量和范围运输烟草专卖品的；
(1) Transporting tobacco monopoly products exceeding the quantity or scope specified in the tobacco monopoly product transportation permit;
(二)使用过期、涂改、复印的烟草专卖品准运证的；
(2) Using an expired, altered, or photocopied tobacco monopoly product transportation permit;
(三)无烟草专卖品准运证又无法提供在当地购买烟草专卖品的有效证明的；
(3) Without a tobacco monopoly product transportation permit and unable to provide valid proof of local purchase of tobacco monopoly products;
(四)无烟草专卖品准运证运输烟草专卖品的其他行为。
(4) Other acts of transporting tobacco monopoly products without a tobacco monopoly product transportation permit.
海关监管的烟草制品的转关运输，按照国家有关海关转关运输的规定办理运输手续。
For the transit transportation of tobacco products under customs supervision, the transportation procedures shall be handled in accordance with the relevant customs transit transportation regulations.
第7章 卷烟纸、滤嘴棒、烟用丝束、烟草专用机械的生产和销售
Chapter 7 Production and Sale of Cigarette Paper, Filter Tips, Cigarette Tow, and Tobacco-Specific Machinery
烟草专卖批发企业和烟草制品生产企业只能从取得烟草专卖生产企业许可证的企业购买卷烟纸、滤嘴棒、烟用丝束和烟草专用机械。
Tobacco monopoly wholesale enterprises and tobacco product manufacturing enterprises may only purchase cigarette paper, filter tips, cigarette tow, and tobacco-specific machinery from enterprises that have obtained a tobacco monopoly production enterprise permit.
卷烟纸、滤嘴棒、烟用丝束、烟草专用机械的生产企业不得将其产品销售给无烟草专卖生产企业许可证的单位或者个人。
Enterprises producing cigarette paper, filter rods, tobacco tow, and tobacco-specific machinery shall not sell their products to units or individuals without a tobacco monopoly production enterprise license.
烟草专用机械的购进、出售、转让，必须经国务院烟草专卖行政主管部门批准。
The purchase, sale, and transfer of tobacco-specific machinery must be approved by the tobacco monopoly administrative department under the State Council.
烟草专用机械的名录由国务院烟草专卖行政主管部门规定。
The catalog of tobacco-specific machinery shall be prescribed by the tobacco monopoly administrative department under the State Council.
任何单位或者个人不得销售非法生产的烟草专用机械、卷烟纸、滤嘴棒及烟用丝束。
No unit or individual may sell illegally produced tobacco-specific machinery, cigarette paper, filter rods, or tobacco tow.
淘汰报废、非法拼装的烟草专用机械，残次的卷烟纸、滤嘴棒、烟用丝束及下脚料，由当地烟草专卖行政主管部门监督处理，不得以任何方式销售。
Scrapped, discarded, or illegally assembled tobacco-specific machinery, as well as defective cigarette paper, filter rods, tobacco tow, and waste materials, shall be disposed of under the supervision of the local tobacco monopoly administrative department and shall not be sold in any manner.
进出口贸易和对外经济技术合作
Import and Export Trade and Foreign Economic and Technical Cooperation
设立外商投资的烟草专卖生产企业，应当报经国务院烟草专卖行政主管部门审查同意后，方可按照国家有关规定批准立项。
The establishment of a foreign-invested tobacco monopoly production enterprise shall be subject to review and approval by the tobacco monopoly administrative department under the State Council before project approval in accordance with relevant state regulations.
进口烟草专卖品的计划应当报国务院烟草专卖行政主管部门审查批准。
Plans for importing tobacco monopoly products shall be submitted to the tobacco monopoly administrative department under the State Council for review and approval.
免税进口的烟草制品应当存放在海关指定的保税仓库内，并由国务院烟草专卖行政主管部门指定的地方烟草专卖行政主管部门与海关共同加锁管理。海关凭国务院烟草专卖行政主管部门批准的免税进口计划分批核销免税进口外国烟草制品的数量。
Duty-free imported tobacco products shall be stored in bonded warehouses designated by the customs and jointly locked and managed by the local tobacco monopoly administrative department designated by the tobacco monopoly administrative department under the State Council and the customs. The customs shall verify and write off the quantity of duty-free imported foreign tobacco products in batches based on the duty-free import plan approved by the tobacco monopoly administrative department under the State Council.
在海关监管区内经营免税的卷烟、雪茄烟的，只能零售，并应当在卷烟、雪茄烟的小包、条包上标注国务院烟草专卖行政主管部门规定的专门标志。
Duty-free cigarettes and cigars sold within customs supervision zones may only be sold at retail and shall bear the special markings prescribed by the tobacco monopoly administrative department under the State Council on the individual packs and cartons.
专供出口的卷烟、雪茄烟，应当在小包、条包上标注“专供出口”中文字样。
Cigarettes and cigars exclusively for export shall be marked with the Chinese characters 'For export only' (for export only) on the small package and carton.
监督检查
Supervision and Inspection
烟草专卖行政主管部门依法对执行《烟草专卖法》及本条例的情况进行监督、检查，查处违反《烟草专卖法》及本条例的案件，并会同国家有关部门查处烟草专卖品的走私贩私、假冒伪劣行为。
The tobacco monopoly administrative department shall, in accordance with the law, supervise and inspect the implementation of the Tobacco Monopoly Law and these Regulations, investigate and handle cases violating the Tobacco Monopoly Law and these Regulations, and, together with relevant state departments, investigate and handle smuggling, counterfeit, and shoddy tobacco monopoly products.
国务院烟草专卖行政主管部门在必要时，可以根据烟草专卖工作的实际情况，在重点地区设立派出机构；省级烟草专卖行政主管部门在必要时，可以向烟草专卖品生产、经营企业派驻人员。派出机构和派驻人员在派出部门的授权范围内监督、检查烟草专卖品的生产、经营活动。
When necessary, the tobacco monopoly administrative department of the State Council may, based on the actual situation of tobacco monopoly work, set up dispatched agencies in key regions; when necessary, the provincial tobacco monopoly administrative department may station personnel in tobacco monopoly product production and operation enterprises. The dispatched agencies and stationed personnel shall supervise and inspect the production and operation of tobacco monopoly products within the scope authorized by the dispatching department.
烟草专卖行政主管部门查处违反《烟草专卖法》和本条例的案件时，可以行使下列职权：
When investigating and handling cases violating the Tobacco Monopoly Law and these Regulations, the tobacco monopoly administrative department may exercise the following powers:
(一)询问违法案件的当事人、嫌疑人和证人；
(1) Question the parties, suspects, and witnesses of the illegal case;
(二)检查违法案件当事人的经营场所，依法对违法生产或者经营的烟草专卖品进行处理；
(2) Inspect the business premises of the parties involved in the illegal case, and handle the illegally produced or operated tobacco monopoly products in accordance with the law;
(三)查阅、复制与违法活动有关的合同、发票、账册、单据、记录、文件、业务函电和其他资料。
(3) Consult and copy contracts, invoices, account books, receipts, records, documents, business correspondence, and other materials related to the illegal activities.
烟草专卖行政主管部门或者烟草专卖行政主管部门会同有关部门，可以依法对非法运输烟草专卖品的活动进行检查、处理。
The tobacco monopoly administrative department, or the tobacco monopoly administrative department together with relevant departments, may, in accordance with the law, inspect and handle activities involving illegal transportation of tobacco monopoly products.
人民法院和行政机关依法没收的烟草专卖品以及充抵罚金、罚款和税款的烟草专卖品，按照国家有关规定进行拍卖的，竞买人应当持有烟草专卖批发企业许可证。
When tobacco monopoly products lawfully confiscated by the people's courts and administrative organs, as well as those used to offset fines, penalties, and taxes, are auctioned in accordance with relevant state regulations, the bidders shall hold a tobacco monopoly wholesale enterprise license.
依法设立的拍卖企业拍卖烟草专卖品，应当对竞买人进行资格验证。拍卖企业拍卖烟草专卖品，应当接受烟草专卖行政主管部门的监督。
An auction enterprise established according to law that auctions tobacco monopoly products shall verify the qualifications of bidders. An auction enterprise auctioning tobacco monopoly products shall accept supervision by the tobacco monopoly administrative department.
烟草专卖行政主管部门的专卖管理检查人员执行公务时，应当佩戴国务院烟草专卖行政主管部门制发的徽章，出示省级以上烟草专卖行政主管部门签发的检查证件。
When performing official duties, inspection personnel of the tobacco monopoly administrative department shall wear the badge made by the tobacco monopoly administrative department of the State Council and present an inspection certificate issued by the tobacco monopoly administrative department at or above the provincial level.
对检举烟草专卖违法案件的有功单位和个人，给予奖励。
Rewards shall be given to units and individuals that have rendered meritorious service in reporting cases of violations of the tobacco monopoly law.
法律责任
Legal Liability
依照《烟草专卖法》第二十八条规定处罚的，按照下列规定执行：
Penalties imposed in accordance with Article 28 of the Tobacco Monopoly Law shall be executed according to the following provisions:
(一)擅自收购烟叶的，可以处非法收购烟叶价值20%以上50%以下的罚款，并按照查获地省级烟草专卖行政主管部门出具的上年度烟叶平均收购价格的70%收购违法收购的烟叶；
(1) For unauthorized purchase of tobacco leaves, a fine of not less than 20% but not more than 50% of the value of the illegally purchased tobacco leaves may be imposed, and the illegally purchased tobacco leaves shall be purchased at 70% of the average purchase price of tobacco leaves in the previous year as issued by the provincial tobacco monopoly administrative department of the place where the seizure is made;
(二)擅自收购烟叶1000公斤以上的，依法没收其违法收购的烟叶和违法所得。
(2) For unauthorized purchase of 1,000 kilograms or more of tobacco leaves, the illegally purchased tobacco leaves and illegal gains shall be confiscated according to law.
依照《烟草专卖法》第二十九条规定处罚的，按照下列规定执行：
Penalties imposed in accordance with Article 29 of the Tobacco Monopoly Law shall be executed according to the following provisions:
(一)无准运证或者超过准运证规定的数量托运或者自运烟草专卖品的，处以违法运输的烟草专卖品价值20%以上50%以下的罚款，可以按照查获地省级烟草专卖行政主管部门出具的上年度烟叶平均收购价格的70%收购违法运输的烟叶，以及按照市场批发价格的70%收购违法运输的除烟叶外的其他烟草专卖品。
(1) For consigning or personally transporting tobacco monopoly products without a transport permit or in excess of the quantity specified in the permit, a fine of not less than 20% but not more than 50% of the value of the illegally transported tobacco monopoly products shall be imposed, and the illegally transported tobacco leaves may be purchased at 70% of the average purchase price of tobacco leaves in the previous year as issued by the provincial tobacco monopoly administrative department of the place where the seizure is made, and other tobacco monopoly products other than tobacco leaves may be purchased at 70% of the market wholesale price.
(二)有下列情形之一的，没收违法运输的烟草专卖品和违法所得：
(2) In any of the following circumstances, the illegally transported tobacco monopoly products and illegal gains shall be confiscated:
1.非法运输的烟草专卖品价值超过5万元或者运输卷烟数量超过100件(每1万支为1件)的；
1. The value of illegally transported tobacco monopoly products exceeds 50,000 yuan or the quantity of transported cigarettes exceeds 100 cases (each case being 10,000 cigarettes);
2.被烟草专卖行政主管部门处罚两次以上的；
2. Having been punished by the tobacco monopoly administrative department two or more times;
3.抗拒烟草专卖行政主管部门的监督检查人员依法实施检查的；
3. Resisting inspection by supervisory and inspection personnel of the tobacco monopoly administrative department in accordance with the law;
4.非法运输走私烟草专卖品的；
4. Illegally transporting smuggled tobacco monopoly products;
5.运输无烟草专卖生产企业许可证的企业生产的烟草专卖品的；
5. Transporting tobacco monopoly products produced by an enterprise without a tobacco monopoly production enterprise license;
6.利用伪装非法运输烟草专卖品的；
6. Using camouflage to illegally transport tobacco monopoly products;
7.利用特种车辆运输烟草专卖品逃避检查的；
7. Using special vehicles to transport tobacco monopoly products to evade inspection;
8.其他非法运输行为，情节严重的。
8. Other illegal transportation activities with serious circumstances.
(三)承运人明知是烟草专卖品而为无准运证的单位、个人运输的，没收违法所得，可以并处违法运输的烟草专卖品价值10%以上20%以下的罚款。
(3) If a carrier, knowing that the goods are tobacco monopoly products, transports them for a unit or individual without a transportation permit, the illegal income shall be confiscated, and a fine of not less than 10% but not more than 20% of the value of the illegally transported tobacco monopoly products may also be imposed.
(四)邮寄、异地携带烟叶、烟草制品超过国务院有关部门规定的限量1倍以上的，依照本条第(一)项的规定处罚。
(4) If the quantity of tobacco leaves or tobacco products sent by mail or carried across regions exceeds the limit prescribed by the relevant department of the State Council by more than one time, the penalty shall be imposed in accordance with the provisions of paragraph (1) of this article.
依照《烟草专卖法》第三十条规定处罚的，按照下列规定执行：
Penalties imposed in accordance with Article 30 of the Tobacco Monopoly Law shall be executed as follows:
(一)无烟草专卖生产企业许可证生产烟草制品的，由烟草专卖行政主管部门责令关闭，没收违法所得，处以所生产烟草制品价值1倍以上2倍以下的罚款，并将其违法生产的烟草制品公开销毁；
(1) Anyone who produces tobacco products without a tobacco monopoly production enterprise license shall be ordered to close down by the tobacco monopoly administrative department, have their illegal income confiscated, be fined an amount between one and two times the value of the tobacco products produced, and the illegally produced tobacco products shall be publicly destroyed;
(二)无烟草专卖生产企业许可证生产卷烟纸、滤嘴棒、烟用丝束或者烟草专用机械的，由烟草专卖行政主管部门责令停止生产，没收违法所得，处以违法生产的烟草专卖品价值1倍以上2倍以下的罚款，并将其违法生产的烟草专卖品公开销毁。
(2) Anyone who produces cigarette paper, filter rods, tobacco tow, or tobacco-specific machinery without a tobacco monopoly production enterprise license shall be ordered to stop production by the tobacco monopoly administrative department, have their illegal income confiscated, be fined an amount between one and two times the value of the illegally produced tobacco monopoly products, and the illegally produced tobacco monopoly products shall be publicly destroyed.
依照《烟草专卖法》第三十一条规定，无烟草专卖批发企业许可证经营烟草制品批发业务的，由烟草专卖行政主管部门责令关闭或者停止经营烟草制品批发业务，没收违法所得，处以违法批发的烟草制品价值50%以上1倍以下的罚款。
In accordance with Article 31 of the Tobacco Monopoly Law, anyone who engages in wholesale business of tobacco products without a tobacco monopoly wholesale enterprise license shall be ordered to close down or stop the wholesale business of tobacco products by the tobacco monopoly administrative department, have their illegal income confiscated, and be fined an amount between 50% and one time the value of the illegally wholesaled tobacco products.
取得烟草专卖批发企业许可证的单位违反本条例第二十三条第一款的规定，超越经营范围和地域范围，从事烟草制品批发业务的，由烟草专卖行政主管部门责令暂停经营批发业务，没收违法所得，处以违法经营的烟草制品价值10%以上20%以下的罚款。
If a unit that has obtained a tobacco monopoly wholesale enterprise license violates the provisions of Article 23, Paragraph 1 of these Regulations by exceeding the business scope or geographical scope to engage in wholesale business of tobacco products, the tobacco monopoly administrative department shall order the suspension of wholesale business, confiscate illegal income, and impose a fine of not less than 10% but not more than 20% of the value of the illegally operated tobacco products.
取得烟草专卖零售许可证的企业或者个人违反本条例第二十三条第二款的规定，未在当地烟草专卖批发企业进货的，由烟草专卖行政主管部门没收违法所得，可处以进货总额5%以上10%以下的罚款。
If an enterprise or individual that has obtained a tobacco monopoly retail license violates the provisions of Article 23, Paragraph 2 of these Regulations by failing to purchase goods from the local tobacco monopoly wholesale enterprise, the tobacco monopoly administrative department shall confiscate illegal income and may impose a fine of not less than 5% but not more than 10% of the total purchase amount.
无烟草专卖零售许可证经营烟草制品零售业务的，由工商行政管理部门或者由工商行政管理部门根据烟草专卖行政主管部门的意见，责令停止经营烟草制品零售业务，没收违法所得，处以违法经营总额20%以上50%以下的罚款。
Anyone who engages in retail business of tobacco products without a tobacco monopoly retail license shall be ordered to stop the retail business of tobacco products by the administrative department for industry and commerce, or by the administrative department for industry and commerce based on the opinion of the tobacco monopoly administrative department, have their illegal income confiscated, and be fined an amount between 20% and 50% of the total illegal business volume.
违反本条例第二十五条、第三十八条第一款规定销售非法生产的烟草专卖品的，由烟草专卖行政主管部门责令停止销售，没收违法所得，处以违法销售总额20%以上50%以下的罚款，并将非法销售的烟草专卖品公开销毁。
Anyone who violates the provisions of Article 25 and Article 38, Paragraph 1 of these Regulations by selling illegally produced tobacco monopoly products shall be ordered to stop sales by the tobacco monopoly administrative department, have their illegal income confiscated, be fined an amount between 20% and 50% of the total illegal sales volume, and the illegally sold tobacco monopoly products shall be publicly destroyed.
违反本条例规定，未取得国务院烟草专卖行政主管部门颁发的烟草专卖批发企业许可证，擅自跨省、自治区、直辖市从事烟草制品批发业务的，由烟草专卖行政主管部门处以批发总额10%以上20%以下的罚款。
Anyone who, in violation of these Regulations, engages in wholesale business of tobacco products across provinces, autonomous regions, or municipalities directly under the Central Government without obtaining a tobacco monopoly wholesale enterprise license issued by the tobacco monopoly administrative department of the State Council shall be fined by the tobacco monopoly administrative department an amount between 10% and 20% of the total wholesale volume.
违反本条例第二十六条、第三十六条第二款规定，为无烟草专卖许可证的单位或者个人提供烟草专卖品的，由烟草专卖行政主管部门没收违法所得，并处以销售总额20%以上50%以下的罚款。
Anyone who, in violation of the provisions of Article 26 and Article 36, Paragraph 2 of these Regulations, provides tobacco monopoly products to units or individuals without a tobacco monopoly license shall have their illegal income confiscated by the tobacco monopoly administrative department and be fined an amount between 20% and 50% of the total sales volume.
违反本条例第三十六条第一款规定，烟草专卖批发企业和烟草制品生产企业从无烟草专卖生产企业许可证的企业购买卷烟纸、滤嘴棒、烟用丝束、烟草专用机械的，由烟草专卖行政主管部门处以所购烟草专卖品价值50%以上1倍以下的罚款。
In violation of Article 36, Paragraph 1 of these Regulations, if a tobacco monopoly wholesale enterprise or a tobacco product manufacturing enterprise purchases cigarette paper, filter rods, tobacco tow, or tobacco-specific machinery from an enterprise without a tobacco monopoly production enterprise license, the tobacco monopoly administrative department shall impose a fine of not less than 50% but not more than 100% of the value of the purchased tobacco monopoly products.
违反本条例第四十一条规定，免税进口的烟草制品不按规定存放在烟草制品保税仓库内的，可以处烟草制品价值50%以下的罚款。
In violation of Article 41 of these Regulations, if duty-free imported tobacco products are not stored in a tobacco product bonded warehouse as required, a fine of not more than 50% of the value of the tobacco products may be imposed.
违反本条例第四十二条规定，在海关监管区内经营免税的卷烟、雪茄烟没有在小包、条包上标注国务院烟草专卖行政主管部门规定的专门标志的，可以处非法经营总额50%以下的罚款。
In violation of Article 42 of these Regulations, if duty-free cigarettes and cigars operated in a customs supervision zone are not marked with the special markings prescribed by the tobacco monopoly administrative department of the State Council on the small packs or cartons, a fine of not more than 50% of the total illegal business volume may be imposed.
违反本条例第四十八条的规定，拍卖企业未对竞买人进行资格验证，或者不接受烟草专卖行政主管部门的监督，擅自拍卖烟草专卖品的，由烟草专卖行政主管部门处以拍卖的烟草专卖品价值20%以上50%以下的罚款，并依法取消其拍卖烟草专卖品的资格。
In violation of Article 48 of these Regulations, if an auction enterprise fails to verify the qualifications of bidders or refuses to accept supervision by the tobacco monopoly administrative department and auctions tobacco monopoly products without authorization, the tobacco monopoly administrative department shall impose a fine of not less than 20% but not more than 50% of the value of the auctioned tobacco monopoly products, and shall revoke its qualification to auction tobacco monopoly products in accordance with the law.
附 则
Supplementary Provisions
电子烟等新型烟草制品参照本条例卷烟的有关规定执行。
Electronic cigarettes and other new tobacco products shall be implemented with reference to the relevant provisions of these Regulations on cigarettes.
本条例自发布之日起施行。
These Regulations shall come into force on the date of promulgation.