I was ISO's Project Leader on ISO 22382, Guidelines for the content, security, issuance and examination of excise tax stamps, the new guidance standards for tax stamps. In this paper I will run through the content of this standard and explain how tax authorities and tax stamp suppliers can adopt its recommendations to counter tobacco product fraud such as smuggling, diversion and counterfeiting.
The Standard explains why the use of anti-fraud features on tax stamps requires consideration of the three-way relationship between the authentication feature, the tools required to examine it and the examiner using those tools. In other words, the importance of considering the examiner in the field when specifying tax stamps. It also describes the function of the unique identifier, explaining how this can be applied to the stamp and taxable products to provide the means of tracking and tracing. I will show the practical implications of this in implementing the requirements of the Standard to reduce illicit trade and increase excise tax revenues.
In conclusion, I will show how tax stamps designed to meet the guidance in this Standard comply with the requirements of the FCTC Protocol and the EU TPD, thus allowing tax and health regulation authorities to save money by adopting what amounts to a dual-function stamp.