Standards Development

Scope

This document gives guidelines for the content, security, issuance, traceability and examination of physical tax stamps and marks used to indicate that the required 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:

—     the functions of a tax stamp;

—     identifying and consulting with stakeholders;

—     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;

—     traceability;

—     examination of tax stamps;

—     monitoring and assessing tax stamp performance.

This document is applicable only to tax stamps that are apparent to the human senses of sight (with the aid of a revealing tool if necessary) or touch, which are applied to an item or its packaging, This may be as an affixed label or seal, as a design supplied in a print-ready electronic file, or as a set of printed or blazed characters, all of which need to be capable of being authenticated.

The term “authentication” in this document 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 revenue collection, except by reference to them where they have an impact on the design or specification of tax stamps.