ISO 22382-2018 PDF

Full title and description

Security and resilience — Authenticity, integrity and trust for products and documents — Guidelines for the content, security, issuance and examination of excise tax stamps. This standard provides guidance for the design, content, security features, issuance, application and examination of physical excise tax stamps used to indicate payment of excise duty and to deter illicit trade.

Abstract

ISO 22382:2018 gives practical guidance on defining the functions of a tax stamp, identifying stakeholders, planning procurement and supplier selection, designing and constructing tax stamps, specifying overt and covert security features, finishing and application processes, securing the tax-stamp supply chain, serialization and unique identifier coding, examination methods and monitoring stamp performance. It applies only to physical tax stamps that can be authenticated by sight or touch.

General information

• Status: Published.
• Publication date: October 2018.
• Publisher: International Organization for Standardization (ISO).
• ICS / categories: 03.100.01 (Security and resilience; authenticity and trust for products and documents).
• Edition / version: Edition 1 (2018).
• Number of pages: 35.

Scope

Applies to physical excise tax stamps and marks that are apparent to human senses (sight or touch) and intended to provide material authentication of tax payment. The standard does not cover backend revenue collection systems except where those systems affect tax-stamp design or specification. It is intended for use where tax stamps are applied to consumer goods or their packaging.

Key topics and requirements

• Defining the functions and objectives of a tax stamp (revenue evidence, market access control, brand protection).
• Stakeholder identification and consultation (issuers, manufacturers, distributors, enforcement agencies).
• Procurement planning and supplier selection criteria, including security requirements and contract considerations.
• Design and construction guidance for stamps and substrates (materials, printing techniques, finishing).
• Specification of overt and covert security features and authentication tools.
• Application and finishing processes to ensure durable, tamper-evident attachment to products or packaging.
• Supply-chain security measures for production, storage, transportation and distribution of stamps.
• Serialization and unique identifier (UID) schemes for traceability and interoperability with systems.
• Procedures for examination, authentication and use of revealing tools.
• Monitoring, performance assessment and review of tax-stamp effectiveness.

Typical use and users

Primary users include national and regional tax and customs authorities, enforcement agencies, security printers and producers of tax stamps, manufacturers and brand owners of excise goods (for example tobacco and alcoholic beverages), procurement teams, and consultants designing anti‑counterfeiting and traceability schemes. The standard is used when drafting specifications, procurements, governance and operational procedures for physical tax-stamp programs.

Related standards

ISO 22382 is part of the ISO series on authenticity, integrity and trust for products and documents and is commonly referenced alongside ISO 22380 (general principles for product fraud risk), ISO 22381 (interoperability of identification/authentication systems), ISO 22383, ISO 22384 and earlier related standards such as ISO 12931 and ISO 16678.

Keywords

excise tax stamp, tax stamp, excise duty, authentication, serialization, unique identifier (UID), security features, supply-chain security, anti‑counterfeiting, tax enforcement, security printing

FAQ

Q: What is this standard?

A: ISO 22382:2018 is guidance for the content, security, issuance and examination of physical excise tax stamps used to indicate payment of excise duty and to help deter illicit trade.

Q: What does it cover?

A: It covers the functions of tax stamps, stakeholder consultation, procurement and supplier selection, stamp design and construction, overt and covert security features, finishing and application processes, supply‑chain security, serialization/UID coding, examination methods and performance monitoring for physical tax stamps.

Q: Who typically uses it?

A: Tax and customs authorities, enforcement bodies, security printers and suppliers, manufacturers of excise goods, procurement teams and consultants involved in designing or operating tax‑stamp schemes.

Q: Is it current or superseded?

A: ISO 22382:2018 is a published international standard (first edition, October 2018). The standard is subject to ISO’s periodic review cycle and has been identified for review; stakeholders and industry groups have been active in preparing input for revision. Users should check the issuing body for the current maintenance status before relying on it for new procurements.

Q: Is it part of a series?

A: Yes. ISO 22382 is part of a family of standards on authenticity, integrity and trust for products and documents (for example ISO 22380, ISO 22381 and related documents) that together address product fraud risk, interoperability and authentication solutions.

Q: What are the key keywords?

A: Excise tax stamp, authentication, security features, serialization, unique identifier, supply-chain security, tax enforcement, security printing.