RMC No. 35-2024 — Policies and guidelines for brand registration and the submission of packaging labels and product composition/formulation sheet as an additional requirement for proper tax classification of Vapor Products pursuant to Section 4 (C) of Revenue Regulations No. 14-2022 Digest | Full Text | Annex A

FAi TEME SVENUE

REPUBLIC OF THE PHILIPPINES NNNIT SPW

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE PR 06 7174 {CU

RECORDS MGT.DIVISION

REVENUE MEMORANDUM CIRCULAR NO.35- 2024

1 :5ruary 21, 2024

SUBJECT Policies and Guidelines for Brand Registration and the Submission of Packaging Labels and Product Composition/Formulation Sheet as an Additional Requirement for Proper Tax Classification of Vapor Products Pursuant to Section 4 (C) of Revenue Regulations No. 14-2022.

TO : All Internal Revenue Officials, Employees and Others Concerned

exportation of brands and their:variants shall apply for registration thereof with the Excise LT Regulatory Division exporters of Vapor Products, among other tobacco products, prior to the initial manufacture, importation or (ELTRD). In accordance with Section 4 (C) of Revenue Regulations No. 14-2022, all manufacturers, importers c

vapor products and variants thereof, if any: This Circular is issued to provide the policies and guidelines to be observed for registration of brands of

For proper tax classification of vapor products, applications for brand registration shall be accompanied by a product compos'tion/formulation shect as an additional documentary freebase nicotine and Affidavit du'ly signed by the chemist/ pharmacist. requirement indicating therein the specific type of nicotine used, i.e., nicotine salt/salt nicotine or

1 his/her license number (country where applicable) following the prescribed format in ANNEX The product composition/formulation sheet shall be signed by a chemist or a pharmacist with "A".

3: The product composition/formulation sheet shall be considered Final once submitted to ELTRD.

D No revisions on the submitted packaging labels may be allowed except for the following justifiable/acceptable reasons:

a. b. Update of Gra-hic Health Warning (31W) templates as "cuired by the Deparument of Change of registered address supported by an amended/updated BIR Certificate of Registration (BIR Form No. 2303). Health; and

5. No withdrawal of the previously submitted packaging label and product composition/formulation sheet shall be allowed.

as wide a publicity as pessible. This Circular stvill take effect immed'ately. All internal revenue officials, employees and others concerned are hereby directed to give this Circular

ROMP LUMAGUI, JR. Comntissioner of Internal Revenue

D