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RR No. 14-2022: Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to 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

RR No. 14-2022 implements Republic Act No. 11900 on the importation, manufacture, sale, packaging, distribution, use and communication of Vaporized Nicotine and Non-Nicotine Products and Novel Tobacco Products.

Key points

  1. Heated Tobacco Products. Excise Tax per pack of 20 units or any packaging of not more than twenty (20) units is ₱10.00 from January 1, 2020, ₱25.00 from January 23, 2020, ₱27.50 from January 1, 2021, ₱30.00 from January 1, 2022 and ₱32.50 from January 1, 2023. From 2024 onwards the rate rises 5% each year.
  2. Vapor Products. Nicotine salt is taxed per milliliter or a fraction thereof at ₱37.00 (January 23, 2020), ₱42.00 (2021), ₱47.00 (2022) and ₱52.00 (2023). Freebase nicotine is taxed per ten (10) milliliters at ₱45.00, ₱50.00, ₱55.00 and ₱60.00 over the same years, and both rise 5% yearly from 2024.
  3. Novel Tobacco Products. Excise Tax per kilogram is ₱2.50 from August 10, 2022 and ₱2.60 from January 1, 2023. From 2024 onwards the rate rises 4% every year.
  4. Scope of rates. The rates apply to any substance in solid, liquid or gel form, regardless of nicotine content, including nicotine-free substances or similar products.
  5. Inspection fees. Fees are ₱0.10 per 1,000 sticks for heated tobacco, ₱0.01 per 1 ml for vapor products and ₱0.03 per 1 kg for novel tobacco products.
  6. Registration and permit. Manufacturers and importers register with the Excise LT Regulatory Division (ELTRD) BIR National Office as excise taxpayers before starting operations. They also file a written application for a permit addressed to the Commissioner, Attention: Chief, ELTRD.

Who is affected

  • Manufacturers and importers of Vaporized Nicotine and Non-Nicotine Products and Novel Tobacco Products

Deadlines and effectivity

  • Heated tobacco rate ₱32.50 from January 1, 2023
  • Novel tobacco rate ₱2.60 from January 1, 2023
  • Annual increases effective January 1, 2024

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

Related issuances

CitesRMC No. 23-2016RMC No. 26-2006RR No. 18-2021RR No. 7-2021
Cited byRMC No. 105-2023RMC No. 35-2023RMC No. 35-2024RMC No. 41-2024RMC No. 41-2026RMC No. 46-2024RMC No. 49-2023RMC No. 51-2025RMC No. 57-2023RMC No. 59-2024RMC No. 78-2023RMC No. 8-2025RMC No. 82-2025RMC No. 85-2026RMC No. 86-2026RMC No. 93-2023RMO No. 1-2023RR No. 16-2024

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.