ISO 22382:2018

This document gives guidelines for the content, security, issuance and examination of physical tax stamps and marks used to indicate that the required excise duty or other applicable taxes identified with an item have been paid and to signify that the item is legitimately on the intended market.

Specifically, this document gives guidance on:

— defining the functions of a tax stamp;

— identifying and consulting with stakeholders;

— planning the procurement process and selection of suppliers;

— the design and construction of tax stamps;

— the overt and covert security features that provide protection of the tax stamp;

— the finishing and application processes for the tax stamp;

— security of the tax stamp supply chain;

— serialization and unique identifier (UID) codes for tax stamps;

— examination of tax stamps;

— monitoring and assessing tax stamp performance.

This document is applicable only to tax stamps that are physical in nature and apparent to the human senses of sight (with the aid of a revealing tool if necessary) or touch, applied to a consumer good or its packaging and which allow material authentication. When the term "authentication" is used in this document, it refers only to the authentication of the tax stamp, not to the product on which the tax stamp is affixed.

This document does not apply to systems or procedures that an issuing authority has in place to control and monitor its excise revenue collection, except by reference to them where they have an impact on the design or specification of tax stamps.