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RMC No. 118-2022: Publishes the full text of RA No. 11900 titled “An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products”

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Summary

RMC No. 118-2022 publishes the full text of RA No. 11900, which regulates the importation, manufacture, sale, packaging, distribution, use and communication of vaporized nicotine and non-nicotine products and novel tobacco products.

Key points

  1. Floor price. The BIR must issue revenue regulations setting the floor or minimum price of these products. The price takes into account their Excise Tax, Value-Added Tax and a reasonable production cost.
  2. Unregistered products. The BIR orders the immediate recall, ban or seizure from public sale or distribution of unregistered products, including those sold online. This is without prejudice to cases and collection of taxes, duties, fines and penalties under RA No. 8424, as amended, and RA No. 10863 (Customs Modernization and Tariff Act).
  3. Tools to ensure registration. The DTI and the BIR, in consultation with stakeholders, design and use innovative tools and technologies so that only registered products reach the market.
  4. Online sales list. The DTI and BIR keep a list on their websites, updated monthly, of brands registered with both agencies that are eligible to be sold online.

Who is affected

  • Importers, manufacturers and sellers of vaporized nicotine and non-nicotine products and novel tobacco products

Deadlines and effectivity

  • Online-eligible brand list updated monthly

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.