REVENUE MEMORANDUM CIRCULAR NO. 46-2024
Publishes 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. The List reflects the following product categories:
- Manufacturers of Locally Produced Cigarettes (Domestic)
- Manufacturers of Locally Produced Cigarettes (Export)
- PEZA-Registered Manufacturers of Cigarettes
- Importers of Cigarettes
- Manufacturers of Vapor Products
- Importers of Vapor Products
- Importers of Heated Tobacco Products
- Importers of Novel Tobacco Products
Newly registered manufacturers or importers of cigarette, heated tobacco, vapor, and novel tobacco products after March 8, 2024, will be incorporated into the next updated list of such entities. In accordance with the provisions delineated in RR No. 7-2021 and RR No. 14-2022, manufacturers, or importers, as well as exporters, of the aforementioned tobacco products are mandated to adhere to the mandatory registration of brands and variants within a stipulated period of six (6) months from the issuance date of this Circular, failing which may result in penalties for non-compliance.
Furthermore, the products must comply with the requirements on Graphic Health Warning and the affixture of BIR Stamps except for vapor and novel tobacco products as Internal Revenue Stamps Integrated System (IRSIS) stamps are not yet available in the system.