RMC No. 78-2023: 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 and vapor products

Key points

1. Permit to Operate. The application is in writing to the Commissioner, Attention: Chief, Excise LT Regulatory Division. It comes with the BIR Certificate of Registration (BIR Form No. 2303), Payment Form (BIR Form No. 0605), the latest filed Income Tax Return if applicable, a location map and plat and plan if applicable, and specifications of locally made apparatus or equipment.
2. eATRIG for every importation. The application is filed with the ELTRD through the Philippine National Single Window System. It needs a bill of lading, packing list, commercial invoice, and Import Entry and Internal Revenue Declaration, and RMO No. 14-2014 sets the procedures.
3. Raw materials and devices. Raw materials include, but are not limited to, propylene glycol, vegetable glycerin, organic sweetener, artificial flavoring and nicotine. Devices include any device or combination designed to deliver the desired effect, such as a heating element or atomizer, circuit, cartridge, tank, mod or mouthpiece.

Who is affected

• Importers of raw materials, apparatus and equipment for HTPs and vapor products
• Manufacturers of raw materials, apparatus and equipment for HTPs and vapor products