ISO 22382:2018 安全性和弹性 产品和文件的真实性、完整性和信任 消费税印花税票的内容、安全性、发行和检查指南

标准编号：ISO 22382:2018

中文名称：安全性和弹性 产品和文件的真实性、完整性和信任 消费税印花税票的内容、安全性、发行和检查指南

英文名称：Security and resilience — Authenticity, integrity and trust for products and documents — Guidelines for the content, security, issuance and examination of excise tax stamps

发布日期：2018-10

标准范围

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.

标准预览图