REVENUE MEMORANDUM CIRCULAR NO. 118-2021 issued on December 10, 2021 publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor products reflecting the following product category:
            a. Locally Produced Cigarettes for Domestic Consumption;
            b. Imported Cigarette Products;
            c. Local Manufacturers of Cigarette Products for Export;
            d. Philippine Economic Zone Authority (PEZA) Registered Manufacturers of
                Cigarette Products;
            e. Registered Importer of Heated Tobacco Products; and
             f. Taxpayer-lmporter of Vapor Products.
     Any product not included in the list shall be considered as unauthorized/illicit subject to seizure/apprehension in accordance with existing rules and regulations. Manufacturers  lmporters and Exporters are required to register new products before its launching in the market. Newly-registered products will be included in the updated list of products in the BIR Website within thirty (30) days from the date of registration.