REVENUE MEMORANDUM CIRCULAR NO. 46-2024 issued on April 1, 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:  

            a. Manufacturers of Locally Produced Cigarettes (Domestic)

            b. Manufacturers of Locally Produced Cigarettes (Export)

            c. PEZA-Registered Manufacturers of Cigarettes

            d. Importers of Cigarettes

            e. Manufacturers of Vapor Products

            f. Importers of Vapor Products

            g. Importers of Heated Tobacco Products

            h. Importers of Novel Tobacco Products

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 within six (6) months from the date of release of this Circular to avoid 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.