The Philippine Bureau of Revenue (BIR) is requiring importers of raw materials for e-cigarettes to apply for a license.


The Philippine Bureau of Internal Revenue (BIR) said it will require importers of raw materials for e-cigarette products to apply for special permits before releasing their shipments, world online reported.

The agency said this is to manage the e-cigarette industry, a new market player.


BIR Director Romeo Lumagui Jr. said, “For e-cigarette products, we will require them to apply for authorization to import raw materials. There are many e-cigarette products and we are considering regulatory measures. Most of the production of e-cigarette products is a small-scale industry, so we are considering how to manage it.”

In the latest tax memo, the BIR announced that importers or manufacturers of raw materials and equipment for use in the processing of heated tobacco products and atomized products will now be required to apply for import cargo release authority.


The memo states, “Raw materials used to process heated tobacco products and atomized products will include, but are not limited to, propylene glycol, vegetable glycerin, organic sweeteners, artificial flavoring agents, and nicotine.”
Equipment used in the manufacture of these products will include, but not be limited to, mechanical or electric heating elements/atomizers, circuits, devices, reservoirs, suction cups, regulators, and mouthpieces.

In addition to applying for authority to release imported goods, importers and manufacturers must also apply for an operating license.


Lumagui said the BIR is working to address the lack of revenue from excise taxes due to illicit tobacco. He said, “Our goal is to minimize this 20 percent difference. Within a year, we can reduce it by more than half …… Eventually, I hope to address the differential completely.”


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