ISO DIS 22382

Description / Abstract: This document gives guidance on 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 has 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

— serialisation and unique identifier codes for tax stamps;

— examination of tax stamps;

— monitoring and assessing tax stamp performance.

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

The standard does not cover the systems or procedures which an issuing authority should have in place to control and monitor their excise revenue collection, except by reference to them where they have an impact on the design or specification of the tax stamps.