Application for a Permit to Operate as importer or manufacturer of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and vapor products should include:

• BIR Certificate of Registration (BIR Form No. 2303), including Payment Form (BIR Form No. 0605) evidencing payment of registration fee;
• Latest Income Tax Return duly filed with and received by the BIR, if applicable;
• Location map, and plat and plan of the Production Plant/Warehouse, if applicable; and
• Specifications (model/serial number) of the apparatus or mechanical contrivance, and equipment, if locally manufactured.

Application with the ELTRD for Electronic Authority to Release Imported Goods (eATRIG) for every importation shall be done using the Philippine National Single Window System (https://nsw.gov.ph/) and must include the Bill of lading, Packing list, Commercial invoice, and Import Entry and Internal Revenue Declaration`

Failure to comply with the above shall subject the taxpayer to penalties under Section 254 and Section 265-B of the Tax Code.