BIR Releases Policies and Guidelines for Brand Registration and Submission of Packaging Labels of Vapor Products and Variants

Under Section 4(c) of Revenue Regulations No. 14-2022 (“RR No. 14-2022”), all manufacturers, importers, or exporters of vapor products, among other tobacco products, prior to the initial manufacture, importation or exportation of brands and their variants, should apply for registration thereof with the Excise LT Regulatory Division (“ELTRD”).

To supplement RR No. 14-2022, the Bureau of Internal Revenue (“BIR”) issued Revenue Memorandum Circular (“RMC”) No. 35-2024 stating the policies and guidelines to be observed for registration of brands of vapor products and variants. Under RMC No. 35-2024, manufacturers, importers, and exporters of said products is required to submit, as part of the application for brand registration, a product composition/formulation sheet indicating therein the specific type of nicotine used and an Affidavit duly signed by the chemist/pharmacist. The product composition/formulation sheet must be signed by a chemist or pharmacist with their license number. The product composition/formulation sheet is considered final once submitted to the ELTRD.

The RMC also stated that submitted packaging labels cannot be revised except in the following instances:

1. Update of Graphic Health Warning templates as required by the Department of Health; and
2. Change of registered address supported by an amended/updated BIR Certificate of Registration (BIR Form No. 2303).

Further, no withdrawal of the previously submitted packaging label and product composition/formulation sheet shall be allowed.