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.<\/p>\n
Specifically, this document gives guidance on:<\/p>\n
defining the functions of a tax stamp;<\/p>\n<\/li>\n
identifying and consulting with stakeholders;<\/p>\n<\/li>\n
planning the procurement process and selection of suppliers;<\/p>\n<\/li>\n
the design and construction of tax stamps;<\/p>\n<\/li>\n
the overt and covert security features that provide protection of the tax stamp;<\/p>\n<\/li>\n
the finishing and application processes for the tax stamp;<\/p>\n<\/li>\n
security of the tax stamp supply chain;<\/p>\n<\/li>\n
serialization and unique identifier (UID) codes for tax stamps;<\/p>\n<\/li>\n
examination of tax stamps;<\/p>\n<\/li>\n
monitoring and assessing tax stamp performance.<\/p>\n<\/li>\n<\/ul>\n
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 \u201cauthentication\u201d 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.<\/p>\n
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.<\/p>\n
| PDF Pages<\/th>\n | PDF Title<\/th>\n<\/tr>\n | ||||||
|---|---|---|---|---|---|---|---|
| 2<\/td>\n | undefined <\/td>\n<\/tr>\n | ||||||
| 7<\/td>\n | Foreword <\/td>\n<\/tr>\n | ||||||
| 8<\/td>\n | Introduction <\/td>\n<\/tr>\n | ||||||
| 9<\/td>\n | 1 Scope 2 Normative references 3 Terms and definitions <\/td>\n<\/tr>\n | ||||||
| 11<\/td>\n | 4 Process overview <\/td>\n<\/tr>\n | ||||||
| 12<\/td>\n | 5 Identify and consult stakeholders <\/td>\n<\/tr>\n | ||||||
| 13<\/td>\n | 6 Functions of a tax stamp 6.1 Overview 6.2 Core function \u2014 Revenue collection 6.3 Tracking, tracing and monitoring <\/td>\n<\/tr>\n | ||||||
| 14<\/td>\n | 6.4 Possible additional functions 7 Procurement process 7.1 Preliminaries <\/td>\n<\/tr>\n | ||||||
| 15<\/td>\n | 7.2 Request for proposal <\/td>\n<\/tr>\n | ||||||
| 16<\/td>\n | 7.3 Selection of suppliers 7.4 Rights <\/td>\n<\/tr>\n | ||||||
| 17<\/td>\n | 8 Tax stamp construction 8.1 Overview 8.2 Design, size and position <\/td>\n<\/tr>\n | ||||||
| 18<\/td>\n | 8.3 Authentication features <\/td>\n<\/tr>\n | ||||||
| 19<\/td>\n | 8.4 Tamper evidence 8.5 Substrates 8.6 Printing, inks and coatings 8.6.1 Printing method <\/td>\n<\/tr>\n | ||||||
| 20<\/td>\n | 8.6.2 Print and ink security features 8.7 Adhesives <\/td>\n<\/tr>\n | ||||||
| 21<\/td>\n | 8.8 Direct marking <\/td>\n<\/tr>\n | ||||||
| 22<\/td>\n | 9 Finishing and application of tax stamps 10 Tax stamp supply and distribution security 10.1 Production security <\/td>\n<\/tr>\n | ||||||
| 23<\/td>\n | 10.2 Distribution, issuance and activation security 10.2.1 General 10.2.2 Issuance <\/td>\n<\/tr>\n | ||||||
| 24<\/td>\n | 10.2.3 Activation 10.3 Procedures for unused or damaged tax stamps <\/td>\n<\/tr>\n | ||||||
| 25<\/td>\n | 11 Serialization and unique identifiers 11.1 Serialization of tax stamps 11.2 UID formats <\/td>\n<\/tr>\n | ||||||
| 26<\/td>\n | 12 Examination of tax stamps 12.1 Levels of examination 12.2 Means of authentication 12.2.1 Characteristics <\/td>\n<\/tr>\n | ||||||
| 27<\/td>\n | 12.2.2 Smartphones 12.3 Forensic analysis <\/td>\n<\/tr>\n | ||||||
| 28<\/td>\n | 13 Monitoring and assessment 13.1 General 13.2 Fit-for-purpose testing <\/td>\n<\/tr>\n | ||||||
| 29<\/td>\n | 13.3 Quality control and compliance <\/td>\n<\/tr>\n | ||||||
| 30<\/td>\n | Annex A (informative) Request for proposal <\/td>\n<\/tr>\n | ||||||
| 32<\/td>\n | Annex B (informative) Design and construction <\/td>\n<\/tr>\n | ||||||
| 33<\/td>\n | Annex C (informative) Substrate materials <\/td>\n<\/tr>\n | ||||||
| 34<\/td>\n | Annex D (informative) Comparison of substrate-based tax stamps and direct marking <\/td>\n<\/tr>\n | ||||||
| 36<\/td>\n | Annex E (informative) Authentication features <\/td>\n<\/tr>\n | ||||||
| 41<\/td>\n | Annex F (informative) Examples of printing techniques <\/td>\n<\/tr>\n | ||||||
| 42<\/td>\n | Annex G (informative) Authentication tools and usage <\/td>\n<\/tr>\n | ||||||
| 43<\/td>\n | Bibliography <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":" Security and resilience. Authenticity, integrity and trust for products and documents. Guidelines for the content, security, issuance and examination of excise tax stamps<\/b><\/p>\n |