
REVENUE MEMORANDUM CIRCULAR NO. 78-2023 issued on August 4, 2023 prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of Heated Tobacco Products (HTPs) and vapor products, to wit:
a. Application for a Permit to Operate as importer or manufacturer of raw materials,
apparatus or mechanical contrivances, and equipment specially used for the
manufacture of HTPs and vapor products – to be filed in writing addressed to the
Commissioner of Internal Revenue, Attention: Chief, Excise LT Regulatory
Division (ELTRD), together with the following basic supporting documents:
BIR Certificate of Registration (BIR Form No. 2303), including Payment
Form (BIR Form No. 0605) evidencing payment of registration fee;
Copy of latest Income Tax Return duly filed with and received by the BIR, if
applicable;
Location map, and plat and plan of the Production Plant/Warehouse, if
applicable; and
Specifications (model/serial number) of the apparatus or mechanical
contrivance, and equipment, if locally manufactured .
b. Application with the ELTRD for Electronic Authority to Release Imported Goods
(eATRIG) for every importation shall be done using the Philippine National Single
Window System (https://nsw.gov.ph/). The basic documentary requirements
include the following:
Bill of lading
Packing list
Commercial invoice
Import Entry and Internal Revenue Declaration
Revenue Memorandum Order No. 14-2014 prescribes the procedures and guidelines for the processing and issuance of eATRIG for Excise Tax purposes. The raw materials specially used for the manufacture of HTPs and vapor products shall include, but not limited to: propylene glycol, vegetable glycerin, organic sweetener, artificial flavoring and nicotine.
On the other hand, the devices specially used for the manufacture of HTPs and vapor products shall refer to, or comprise, any device or combination of devices designed or used to deliver the desired purpose, function, or effect of HTPs and vapor products. These devices or combinations thereof include, but are not limited to, a mechanical or electronic heating element (or atomizer), circuit, cartridge (or reservoir or pod), tank, mod, cartridge, or mouthpiece.