RMC No. 78-2023

RMC No. 78-2023 prescribes administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for making heated tobacco products (HTPs) and vapor products. They must file a written application for a Permit to Operate addressed to the Commissioner of Internal Revenue (Attention: Chief, Excise LT Regulatory Division), with supporting documents including BIR Form No. 2303, BIR Form No. 0605 evidencing payment of the registration fee, the latest income tax return (if applicable), a location map and production plant/warehouse plat and plan (if applicable), and equipment specifications (if locally manufactured). Every importation also requires an application with the ELTRD for an Electronic Authority to Release Imported Goods (eATRIG) through the Philippine National Single Window System, supported by a bill of lading, packing list, commercial invoice, and Import Entry and Internal Revenue Declaration. The circular also lists covered raw materials (e.g., propylene glycol, vegetable glycerin, nicotine) and describes covered devices such as heating elements/atomizers, cartridges, tanks, and mods.