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ISO 22382:2018 01D0ed40c6d0/Iso-22382-2018

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ISO 22382:2018 01D0ed40c6d0/Iso-22382-2018 INTERNATIONAL ISO STANDARD 22382 First edition 2018-10 Security and resilience — Authenticity, integrity and trust for products and documents — Guidelines for the content, security, issuance and examination of excise tax stamps Sécurité et résilience — Authenticité, intégrité et confiance pour iTeh STlesA produitsNDA etR lesD documents PREV —I LignesEW directrices relatives au contenu, à la sécurité, à l'émission et à l'examen des timbres fiscaux (streprésentatifsandards de.i droitsteh .d'acciseai) ISO 22382:2018 https://standards.iteh.ai/catalog/standards/sist/7f43f2d9-6f6e-4daa-bef4- 01d0ed40c6d0/iso-22382-2018 Reference number ISO 22382:2018(E) © ISO 2018 ISO 22382:2018(E) iTeh STANDARD PREVIEW (standards.iteh.ai) ISO 22382:2018 https://standards.iteh.ai/catalog/standards/sist/7f43f2d9-6f6e-4daa-bef4- 01d0ed40c6d0/iso-22382-2018 COPYRIGHT PROTECTED DOCUMENT © ISO 2018 All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISO’s member body in the country of the requester. ISO copyright office CP 401 • Ch. de Blandonnet 8 CH-1214 Vernier, Geneva Phone: +41 22 749 01 11 Fax:Website: +41 22www.iso.org 749 09 47 Email: [email protected] iiPublished in Switzerland © ISO 2018 – All rights reserved ISO 22382:2018(E) Contents Page Foreword ..........................................................................................................................................................................................................................................v Introduction ................................................................................................................................................................................................................................vi 1 Scope ................................................................................................................................................................................................................................. 1 2 Normative references ...................................................................................................................................................................................... 1 3 Terms and definitions ..................................................................................................................................................................................... 1 4 Process overview .................................................................................................................................................................................................. 3 5 Identify and consult stakeholders...................................................................................................................................................... 4 6 Functions of a tax stamp ............................................................................................................................................................................... 5 6.1 Overview ...................................................................................................................................................................................................... 5 6.2 Core function — Revenue collection .................................................................................................................................... 5 ........................................................................................................................................... 5 ..................................................................................................................................................... 6 6.3 Tracking, tracing and monitoring 7 Procurement process ....................................................................................................................................................................................... 6 6.4 Possible additional functions ............................................................................................................................................................................................ 6 .......................................................................................................................................................................... 7.1 Preliminaries ........................................................................................................................................................................ 8 7.2 Request ............................................................................................................................................................................................................... for proposal 78 7.3 Selection of suppliers 8 Tax stamp construction ................................................................................................................................................................................. 9 7.4 Rights iTeh STANDARD PREVIEW 8.1 Overview ...................................................................................................................................................................................................... (stan ................................................................................................................................................................dards.iteh.ai) ................................................................................................................................................................109 8.2 Design, size and position ................................................................................................................................................................................ISO 22382:2018 119 8.3 Authenticationhttps:// .................................................................................................................................................................................................stand afeaturesrds.iteh.ai/catalog/standards/sist/7f43f2d9-6f6e-4daa-bef4- 11 8.4 Tamper evidence 01d0ed ........................................................................................................................................................40c6d0/iso-22382-2018 11 8.5 Substrates ............................................................................................................................................................11 8.6 Printing, inks and coatings .........................................................................................................................12 8.6.1 Printing .................................................................................................................................................................................................. method 12 8.6.2 Print and ..................................................................................................................................................................................... ink security features 13 8.7 Adhesives 9 Finishing and application of tax stamps ...................................................................................................................................14 8.8 Direct marking 10 Tax stamp supply and distribution security .........................................................................................................................14 .......................................................................................................................................................................... .........................................................................................................15 10.1 Production security...................................................................................................................................................................................1415 10.2 Distribution, issuance ................................................................................................................................................................................ and activation security 15 10.2.1 General ............................................................................................................................................................................16 10.2.2 Issuance ......................................................................................................16 10.2.3 Activation 11 Serialization and unique identifiers .............................................................................................................................................17 10.3 Procedures for unused or damaged tax stamps ......................................................................................................................................................... ............................................................................................................................................................................................. 11.1 Serialization of tax stamps 17 12 Examination of tax stamps ......................................................................................................................................................................18
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