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.

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.

If the export goods are taxable consumer goods, the enterprise of small-scale border trade shall also provide the special certificate of consumption tax payment.

如出口货物为应税消费品，边境小额贸易企业还应提供出口货物消费税专用缴款书。