Countries / Asia-Pacific
Philippines
Tax stamps on excise goods
SystemIRSIS internal revenue stamps (BIR)
Code on the productInternal revenue stamps
AggregationNo.
Next date
Nothing announced
First stepHold the licence of a manufacturer or importer of excise goods.
Overview
Cigarettes carry revenue stamps since 2014; vaping products since 1 June 2024.
If you supply this market
- Hold the licence of a manufacturer or importer of excise goods.
- Order stamps from the authority for each batch: IRSIS internal revenue stamps.
- Apply a stamp to every unit before release and activate it in the system.
- Keep stock and reports in line: unstamped goods can be seized.
Timeline
Already in force
- 2014Cigarettes
- 1 Jun 2024Vapor products (RMC 59-2024)
What the code looks like
TAX STAMPSN 0001234567
Tax stamp on each unit
- Physical stamp
- Applied to every pack or bottle, usually by the manufacturer or importer
- Serial number + 2D code
- Issued by the tax authority; the manufacturer applies it
- Check
- Inspectors and often consumers scan it to confirm the duty was paid
Frequently asked questions
Is product marking mandatory in Philippines?
Only excise goods carry tax stamps: IRSIS internal revenue stamps. Other consumer goods are not marked.
What is already in force?
2014: Cigarettes; 1 Jun 2024: Vapor products (RMC 59-2024).
What code goes on the product?
Internal revenue stamps.
Is aggregation required?
No.
What changes next?
No announced changes found yet.
Where can I check the rules?
Start with PNA: BIR on cigarettes and vapes. All sources are listed at the end of this page.