REVENUE MEMORANDUM CIRCULAR NO. 82-2025 issued on September 10, 2025 publishes the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product 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 August 30, 2025 reflects the following 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. Manufacturers of Novel Tobacco;
i. Importers of Novel Tobacco Products;
j. Manufacturers of Cigars;
k. Importers of Cigars;
l. Manufacturers of Chewing Tobacco;
m. Importers of Chewing Tobacco; and
n. Importers of Smoking Tobacco.

Newly-registered manufacturers/importers of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products after August 30, 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, chewing tobacco products and smoking tobacco products must comply with the requisite registration of brands and variants thereof 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 requirement on Graphic Health Warning and the affixing of BIR Tax Stamps except novel tobacco products, cigars and chewing tobacco products for which Internal Revenue Stamps Integrated System (lRSlS) stamps are not yet available in the system.