Standards
ITSA works to develop and promote standards for tax stamp design, security, and implementation – helping governments make informed procurement decisions.
An ISO Standard for Tax Stamps
In 2018, the International Organisation for Standards (ISO) published a new standard for tax stamps, developed with support and contributions from ITSA.
ISO has over 19,500 standards. These touch on almost all aspects of daily and commercial life, helping to harmonise technical specifications of products and services and to establish best practice in management.
Because standards draw on international expertise and experience, they are a vital resource for governments when developing public policy. As tax stamps are a government specified and issued document (in nearly all cases), it is appropriate that ISO should provide a standard specifically for tax stamps, to guide governments in the development and specification of tax stamps.
ISO Standard
22382:2018
To be replaced by ISO/DIS 22382Requirements for the content, security, issuance and examination of excise tax stamps
A guidance standard intended to advise and assist tax authorities to achieve best practice in specifying, procuring, issuing and examining tax stamps.
Also available from your national standards body (NSB) – members of ISO may offer advantageous pricing.
The Scope of ISO 22382
The International Tax Stamp, Authentication and Traceability Association (ITSA) has played a leading role in the development and promotion of ISO 22382, the international standard for tax stamps.
The revised standard, to be published in 2026, provides comprehensive, end-to-end guidance on the design, implementation and operation of tax stamp systems. It reflects the latest developments in security technologies, production methods and digital integration.
Role & Functions
Defines the role of tax stamps within excise systems, including revenue protection, product authentication and supply chain control, and sets out how tax authorities should establish functional requirements.
Procurement Process
Guidance on establishing a fair and robust procurement process, including the preparation of specifications and requests for proposals (RFPs).
Security Requirements
Defines minimum security requirements and outlines the range of overt, semi-covert and covert features that can be used to protect tax stamps against counterfeiting, tampering and reuse.
Authentication & Traceability
Explains how tax stamps support both product authentication and traceability, including the use of unique identifiers and their integration with digital systems.
Examination Procedures
Provides guidance on verifying whether a tax stamp is genuine or suspect, including the relationship between security features, detection tools and inspection processes.
Quality & Monitoring
Covers quality assurance, in-use monitoring, and the control and disposal of unused or waste materials.
Two Approaches to Tax Stamping
The standard recognises two distinct approaches to tax stamping, each with different production, application and verification characteristics.
The revised standard expands its treatment of direct marking, reflecting its growing use in certain production environments.
Affixed Stamps
Secure labels, typically printed on paper or other substrates, which are applied to the product or its packaging.
Direct Marking
Identifiers and security features printed or applied directly onto the product or its container, often inline during production.
Who Benefits from ISO 22382?
ISO 22382 provides a common framework for all stakeholders involved in tax stamp systems.
Tax Authorities
Guidance on specifying, procuring, issuing and managing tax stamp systems in line with international best practice.
Stamp & Component Suppliers
A reference framework for developing secure products and aligning with customer requirements.
Manufacturers & Importers
Guidance on the application and handling of tax stamps to ensure compliance with regulatory requirements.
A Living Standard
ISO 22382 is periodically reviewed and updated to reflect technological developments and evolving best practice. The 2026 revision incorporates advances in direct marking, digital integration and system design, ensuring that the standard remains relevant in modern, data-driven environments.
Get Involved
ITSA members play an active role in the development and promotion of tax stamp standards worldwide. Join us to contribute to the evolution of best practice in tax stamp systems.