REVENUE MEMORANDUM CIRCULAR NO. 51-2025 issued on May 13, 2025 publishes the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding products/brands/variants of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products with the corresponding products/brands/variants and integration of the requirements for compliance purposes. The Updated List as of April 29, 2025 reflects the following product categories:

Annex A. Manufacturers of Locally Produced Cigarettes (Domestic)
Annex B. Manufacturers of Locally Produced Cigarettes (Export)
Annex C. PEZA-Registered Manufacturers of Cigarettes
Annex D. Importers of Cigarettes
Annex E. Manufacturers of Vapor Products
Annex F. Importers of Vapor Products
Annex G. Importers of Heated Tobacco Products
Annex H. Importers of Novel Tobacco Products
Annex I. Importers of Novel Tobacco Products
Annex J. Manufacturers of Cigars
Annex K. Importers of Cigars
Annex L. Manufacturers of Chewing Tobacco
Annex M. Importers of Chewing Tobacco

Newly-registered manufacturers/importers of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products after April 29, 2025 shall be included in the updated list of such entities in the BIR website. As required under Revenue Regulations (RR) No. 3-2006, RR No. 7-2021 and RR No. 14-2022, manufacturers/importers/exporters of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products must comply with the requisite registration of brands and variants within six (6) months from the date of release of the Circular to avoid penalties for noncompliance.

Furthermore, the products must comply with the requirement on Graphic Health Warning and the affixing of BIR Stamps, except novel tobacco products, cigars and chewing tobacco products for which Internal Revenue Stamps Integrated System stamps are not yet available in the system.