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Tax stamps, which are first and foremost a means of collecting excise revenues, are governed by national regulation and legislation. Increasingly, however, just as counterfeits and criminal networks know no borders, the drivers for improved control over excise products – in particular, tobacco – are becoming regional and even international. The WHO’s Framework Convention on Tobacco Control (FCTC) and the EU Tobacco Products Directive are two cases which illustrate this point.

Whether the catalyst is local, national, regional or international, the path to regulation and legislation is a complex one where the interests of tax and treasury departments, customs departments, health advocates, law enforcers and other stakeholders sometime compete. 

ITSA will work to ensure that the tax stamp, as a device for fiscal verification and collection, authentication and supply chain security, lies at the core of policies being drawn up by these stakeholders and that, critically, they form part of an overall framework of regulation, enforcement and education.

CLICK HERE to read ITSA's full position paper on the proposed implementing/delegated acts on traceability, security features and data storage under the EU Tobacco Products Directive (TPD)


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