RMC No. 23-2016: Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled “An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products”

Key points

1. Scope of the IRR. The IRR covers Technical Standards and Requirements, Standard for Compliance, Roles and Responsibilities of Implementing Agencies, and Enforcement and Penalties for Non-Compliance, among others.
2. Cigarettes for export. Mastercases, reams/cartons and packaging of export cigarettes carry markings on one side panel: For sale only in (country of destination), Made under authority of (company name of trademark owner), the BIR assessment number of the domestic exporter, and the fiscal and regulatory markings of the destination country. Export packaging does not need the Graphic Health Warnings.
3. Placement of the warnings. Nothing may be printed or applied where it is likely to obscure the Graphic Health Warnings or the place for the internal revenue strip stamp. No part of the warning may be obliterated, obscured, folded, severed or become unreadable when the package is opened or closed or a wrapper is removed.
4. Replicas and checklist for registration. Manufacturers and importers submit to the BIR, in triplicate, exact replicas of packaging and labelling, with the Graphic Health Warnings Law Checklist accomplished under oath. These are required for registration under Section 156 of the NIRC, as amended, and RR Nos. 03-2006 and 17-2012.
5. BIR evaluation and approval. BIR personnel counter-check the Checklist against the replicas. The BIR approves registration of cigarette brands, variants and their packaging only if the replica complies with RA No. 10643, the NIRC and related issuances.
6. Penalties and stamps. Misdeclaration or misinterpretation of facts is subject to penalties under RA No. 10643 and summary cancellation or withdrawal of the permit to engage in business as a manufacturer or importer of tobacco products. The BIR ensures stamps are not affixed on non-compliant packages and certifies under oath that withdrawn products comply.

Who is affected

• Tobacco product manufacturers and importers
• Exporters of cigarettes