安全性和弹性 产品和文件的真实性、完整性和信任 消费税印花的内容、安全性、发行和检查指南

[中文适用范围]： 本文件为实物税票和标记的内容、安全、签发和审查提供指南，这些税票和标记用于表明已缴纳某项物品所需的消费税或其他适用税款，并表明该物品合法地进入目标市场。具体而言，本文件为以下方面提供指导： — 定义税票的功能； — 确定利益相关方并与其协商； — 规划采购流程和供应商的选择； — 税票的设计和构造； — 保护税票的显性和隐性安全特征； — 税票的整理和应用流程； — 税票供应链的安全性； — 税票的序列化和唯一标识符（UID）代码； — 税票的检查； — 监测和评估税票性能。本文件仅适用于实物税票，可通过人的视觉（必要时借助显示工具）或触觉看到，应用于消费品或其包装并允许进行材料认证。本文件中使用“认证”一词时，仅指税票的认证，而不指贴有税票的产品。本文件不适用于发行机构为控制和监控其消费税收入征收而制定的系统或程序，除非它们对税票的设计或规格有影响。 [外文原描述]： 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.