Philippines

Restricted

🌐

Online Sales

Allowed

🏪

Offline Sales

Allowed

🎂

Legal Age

21+

🚫

Ban Scope

None

Allowed Product Types

Pod SystemDisposableRefillable

Purchase Channels

Specialty StoreConvenience StoreOnline

Required Certifications

FDA Philippines

Complete Policy Details

Latest Developments

Policy Trends

1. Unified tax rate reform: Abolish the two-level tax rate (nicotine salt P60.29/mL vs free base P6.95/mL), and unify the tax rate to about P61.425/mL (HB 1316 proposal), but some bills propose to lower it to P10/mL, which has caused controversy. 2. Dispute over Transfer of Enforcement Authority: RA 11900 transferred regulatory authority from the FDA (DOH) to DTI. Senator Cayetano and others criticized DTI's ineffective enforcement and called for regulatory authority to return to the FDA. 3. Increased restrictions on online sales: DTI is considering banning the sale of electronic cigarette products online, while also cracking down on illegal sales on platforms such as Shopee, Lazada, and TikTok Shop. 4. Strengthening local supervision: Local governments establish a unified registration system for licensed electronic cigarette stores throughout the city and strengthen localized law enforcement.

Taxation

At present, there are two levels of consumption tax: nicotine salt P60.29/mL; Free base P6.95/mL (or calculated as P69/10mL) BIR acknowledges the lack of chemical validation capability, making it difficult to distinguish between nicotine salts and free bases, resulting in tax evasion. The two-tier taxation resulted in a tax loss of approximately 14.84 billion pesos. Heating tobacco products (HTP): P41 tax per pack; Cigarette and electronic cigarette products per pack P66.15 Value added tax: 12% (standard tax rate) Goal: After the unified tax rate reform in 2027, the tax rate will be approximately P61.425/mL

Sales Channel Restrictions

Offline only for physical stores and specialty stores holding operating licenses Prohibition of vending machines Prohibited from selling to individuals under the age of 21 Online sales: allowed, but the platform must implement strict age verification; DTI considers banning online sales Prohibited sales within 100 meters around educational institutions Store must hide display (products are not visible to the outside)

Age Restrictions

21+

Product Specifications

Upper limit of nicotine concentration: Nicotine salt ≤ 65 mg/mL; Free base nicotine ≤ 30 mL (RA 11900 DTI execution rule) Capacity: Disposable cartridges/cartridges and atomizers ≤ 3 mL; Bottled e-liquid for open systems ≤ 30 mL Prohibited additives: diacetyl, acetoin, vitamin E acetate Prohibit the following ingredients: tetrahydrocannabinol (THC), cannabidiol (CBD), other cannabinoid derivatives, as well as diacetyl and vitamin E acetate; Do not add caffeine or taurine. The DHSUD executive order also prohibits products containing HHC (hexahydrocannabinol).

Hardware Requirements

Must pass the Philippine Bureau of Standards (BPS) safety certification Compulsory child lock design Battery safety must comply with fire-resistant enclosure standards

Packaging Requirements

The packaging and labels must contain mandatory health warnings and nicotine content information, and must reflect child proof design. Packaging containing cartoon/animal images, celebrity endorsements, and misleading content such as "low-risk", "organic", "natural" are prohibited

Advertising Restrictions

Prohibition of advertisements targeting minors under the age of 18 in any media Marketing through television, the internet, social media, outdoor billboards, public transportation advertisements, etc. must be accompanied by a mandatory warning of "access prohibited for those under 18 years old" Sponsorship activities, giveaways, gifts, free samples, promotional discounts (such as "buy one get one free"), and any other form of promotion are prohibited

Notification Requirements

All nicotine containing products must be registered with DTI and submit a complete ingredient list and safety testing report Products with medical or therapeutic claims must be registered with the FDA and managed as drugs Must be obtained through physical distributors or designated local authorized representatives in the Philippines Manufacturers and importers of e-liquid must register with BIR and obtain stamp duty receipts FDA regulates advertising, products, sales licenses, and packaging

Policy Documents

RA 11900 (2022 Regulation of Nebulized Nicotine and Non Nicotine Products and New Tobacco Products Act) Senate Bill 1918 (2026, Revised RA 11900) RA 11467 (2020, imposition of consumption tax on evaporated nicotine and non nicotine products) DTI Joint Administrative Order (Product Registration, Packaging Restrictions, Advertising, Age Verification, Enforcement) FDA Advisory No. 2025 1487 (with medical claims VNNP/NTP business license and registration system)

Competent Authorities

Ministry of Trade and Industry (DTI): The main regulatory agencies, registration, advertising review, and offline market enforcement for vape products before they are launched Food and Drug Administration (FDA): Regulation of vape products with medical or therapeutic claims Tax Bureau (BIR): Consumption tax collection and management, stamp duty invoice issuance Customs Bureau (BOC): Control of Imported Vape Products Local government units (LGUs): Localized law enforcement, store registration Consumers and lawmakers (such as Senators Pia Cayetano, Robinhood Padilla, and Congressman Ray T. Reyes) push for vape regulatory amendments

Policy Details

On February 26, 2026, Senator Robinhood Padilla submitted Senate Bill 1918 to amend the Electronic Cigarette Act (Republic Act No. 11900) and strengthen regulation of new products, including "HHC". In February 2026, multiple bills in the House of Representatives (HB 1316, 2618, 5207, 5212, 5364, 6993) proposed a unified electronic cigarette tax rate, which was supported by government agencies (BIR, BOC, DTI) with the aim of simplifying administration and compensating for revenue losses. On December 19, 2025, the FDA issued Advisory Circular No. 2025 1487, requiring VNNP and NTP with medical or therapeutic claims to apply for a business license and be registered as drugs. 4. In May 2026, legitimate e-cigarette sellers called for a crackdown on illegal trade, stating that RA 11900 already includes age restrictions, product standards, and penalty measures, and the government needs to strengthen law enforcement. 1. Unified tax rate reform: Abolish the two-level tax rate (nicotine salt P60.29/mL vs free base P6.95/mL), and unify the tax rate to about P61.425/mL (HB 1316 proposal), but some bills propose to lower it to P10/mL, which has caused controversy. 2. Dispute over Transfer of Enforcement Authority: RA 11900 transferred regulatory authority from the FDA (DOH) to DTI. Senator Cayetano and others criticized DTI's ineffective enforcement and called for regulatory authority to return to the FDA. 3. Increased restrictions on online sales: DTI is considering banning the sale of electronic cigarette products online, while also cracking down on illegal sales on platforms such as Shopee, Lazada, and TikTok Shop. 4. Strengthening local supervision: Local governments establish a unified registration system for licensed electronic cigarette stores throughout the city and strengthen localized law enforcement.

Last Updated: 2026-10