BIR Issuances – RMC 46-2024

The BIR published the Updated List of Registered Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products with the Corresponding Product Brands/Variants and Integration of the Requirements for Compliance Purposes

Revenue Memorandum Circular (RMC) No. 46-2024

1 April 2024

The BIR issued this circular to intensify the campaign of the bureau against illicit tobacco products.

The BIR published the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products as of March 8, 2024 reflecting the following categories:

1. Manufacturers of Locally Produced Cigarettes (Domestic) (Annex “A”)
2. Manufacturers of Locally Produced Cigarettes (Export) (Annex “B”)
3. PEZA-Registered Manufacturer of Cigarettes (Annex “C”)
4. Importers of Cigarette (Annex “D”)
5. Manufacturers of Vapor Products (Annex “E”)
6. Importers of Vapor Products (Annex “F”)
7. Importers of Heated Tobacco (Annex “G”)
8. Importers of Novel Tobacco Products (Annex “H”)

BIR clarified that newly registered manufacturers/importers of cigarette, heated tobacco, vapor, and novel tobacco products after March 8, 2024 shall be included in the next updated list of such entities.

As required under Revenue Regulation (RR) No. 7-2021 and RR No. 14-2022, manufacturers/importers/exporters of cigarette, heated tobacco, vapor, and novel tobacco must comply with the requisite registration of brands and variants thereof within six (6) months from the date of release of this Circular to avoid penalties of non-compliance.

Furthermore, the products must comply with the requirements on Graphic Health Warning and affixture of BIR Stamps except for vapor and novel tobacco products for which Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available in the system.

Copy of the RMC and Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products as of March 8, 2024 can be accessed thru the links below.