RMC No. 86-2026 — Publishing the Updated List of Registered Manufacturers/Importers /Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance Purposes Digest | Full Text | Annex A | Annex B | Annex C | Anne

o\ !. -i REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE GO BUREAU OF INTERNAL REVENUE ,j tltl BACONG Bringing ln Revenues for Nation-Building P'LIP'NAS July 1,2026 086-2026 REVENUE MEMORANDUM CIRCULAR NO. SUBJECT Publishing the Updated List of Registered Manufacturersflmporters/ TO Exporters with the Corresponding Products/Brands/V'ariants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance Purposes AII Internal Revenue Officers and Others Concerned This Circular is hereby issued to intensify the campaign of the Bureau of Intemal Revenue against illicit tobacco products. For the information and guidance of all intemal revenue officials, employees and others concemed, attached herewith are Annexes "A" to "N" reflecting the Updated List of Registered Manufacturers/lmporlers/Exporters with the corresponding products,/brands/variants of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars, smoking tobacco products and chewing tobacco products as of June 30, 2026 rcflecting the following categories: 1. Manufacturers of Locally Produced Cigarettes (Domestic) (Annex "A"); 2. Manufacturers ofLocally Produced Cigarettes (Export) (Annex "B"); 3. PEZA-Registered Manufactuers of Cigarettes (Annex "C"); 4. Importers of Cigarettes (Annex "D"); (Sr 5. Manufacturers of Vapor Products (Annex "E"); :u).t^2 Fl- 6. Importers ofVapor Products (Annex "F"); /o, 7. Importers ofHeated Tobacco Products (Annex "G"); <Zl;i eG(4\.'tal a{g: 8. Manufacturers ofNovel Tobacco Products (Annex "H") ,r.::i ' .l oo kz, o Impofters ofNovel Tobacco Products (Annex "I"); o 3 uo,2: cO o E 10. Manuf-acturers of Cigars (Annex "J"); o t:l ..,,., = ll. Importers of Cigars (Annex "K"); t2. Manufacturers of Chewing Tobacco Products (Annex "L"); !:5 13. Importers of Chewing Tobacco Products (A'nnbx "M"); and 14. Importers of Smoking Tobacco Products (Annex "N"). Newly registered manufacturers/importers/exporlers of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars, smoking tobacco products and BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www. bir.gov.ph Trunkline: 8981-7000 : 8929-7676

chewing tobacco products after June 30,2026 shall be included in the updated list of such entities in the BIR website. As required under Revenue Regulations (RR) No. 3-2006, RR No. 7 -2021 and RR No. 14-2022, Manufacturers/lmpofiers/Exporlers of Cigarettes, Heated Tobacco Products, Vapor Products. Novel 'I'obacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products must comply with the requisite registration ofbrands and variants thereof within six (6) months tiom the date of release of this Circular to avoid penalties for noncompliance. Furthermore. the products must comply with the requirement on Graphic Health Warning and the affixing of BIR Tax Stamps except novel tobaoco products, cigars, smoking tobacco products and chewing tobacco products for which Intemal Revenue Stamps Integrated System (lRSlS) stamps are not yet available in the system. . All internal revenue officials, employees and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. , CHARLITO MARTIN R. ME Commissioner of Internal Revenue t)-7 ri I$-t( .tLtL 3',.2020 W BY; AlJMir! UtillT'niv-E2: lo:!qa.n 00000498 L