Regulations Governing the Declaration of Tobacco Product Information Article 5

The operator shall complete the initial declaration for the brand, item, or identifier of any tobacco product initially manufactured or imported within thirty days after the payment of taxes under the Tobacco and Alcohol Tax Act and the Act.In case of any change to the declared data following the initial declaration, the operator shall declare the change within thirty days after the date of the change.From the year following completion of the aforesaid reporting, the operator shall conduct updated reporting on an annual basis, unless no manufacturing activity or importing transaction has been conducted in the proceding two years.The operator shall engage in the initial declaration for tobacco products manufactured or imported following being suspended for more than two years.