Global Trends in Tobacco Tax Stamps Nicola Sudan Reconnaissance Intl

Early Tax Stamps 1893 Copyright: 2015 Reconnaissance International

Modern Day Stamp Excise Stamp Unique Number 2D Bar Code (Smart Code) 999 999 999 Excise Stamp Unique Number 2D Bar Code (Smart Code) Excise Stamp Serial Number Holographic Security Element Type of Product Copyright: 2015Reconnaissance International

What Has Driven the Change? Taxes are higher Illicit trade incentive is higher Counterfeiting is easier Major technology breakthroughs Copyright: 2015 Reconnaissance International

International Regulations WHO FCTC Illicit Trade Protocol EU Tobacco Products Directive US reforms Copyright: 2015 Reconnaissance International

Anatomy Of the Modern Tax Stamp

Substrate Visible Invisible UV Infrared Complex structures Copyright: 2015 Reconnaissance International

Printing Process – Offset Ireland - cigarettes Copyright: 2015 Reconnaissance International

Printing Process – Intaglio Mexico - alcohol Copyright: 2015 Reconnaissance International

Printing Process – Digital Printing Russia - alcohol Copyright: 2015 Reconnaissance International

Printing Process – Silkscreen Canada - cigarettes Copyright: 2015 Reconnaissance International

Holograms Copyright: 2015 Reconnaissance International

Security Inks Fluorescent barcodes SICPA OASIS® optical effect ink Copyright: 2015 Reconnaissance International

Taggants, Forensic Markers Copyright: 2015 Reconnaissance International

Serialisation and Track and Trace Copyright: 2015 Reconnaissance International

Serialisation Without A Tax Stamp Codentify® alphanumeric code Copyright: 2015 Reconnaissance International

The Road Ahead for Tax Stamps Gaining international attention in global arena Tax stamp volumes could increase Copyright: 2015 Reconnaissance International

Standards Development – Globally ISO 19998 – full title: Requirements for the content, security and issuance of excise tax stamps One important driver is the EU Tobacco Products Directive "The purpose of this standard is to help governments to improve their excise tax revenues by improving the quality of their tax documents and issuance systems to make it more difficult for organized and opportunist tax fraudsters to fulfill their aims.” (from the intro as currently drafted). Copyright: 2015 Reconnaissance International

ISO 19998 – Key Issues to Resolve Refine the scope, in particular re: “digital stamps” and what level of security they provide. Key point of resistance – by digital serialization/tracking systems producers (eg Codentify). Currently not sufficient involvement by applier companies. Copyright: 2015 Reconnaissance International

Reconnaissance International To find out more… Reconnaissance International nicola@reconnaissance-intl.com