Excise stamp
An excise stamp is a type of revenue stamp affixed to some exciseable goods to indicate that the required excise tax has been paid by the manufacturer. They are securities printed by the finance ministry of the relevant country.
Security measures
Excise stamps are often as detailed in their design as banknotes - usually made from the same type of paper and containing holograms and other anti-counterfeit devices. The reason for such measures is that excise duty is extremely expensive, in most EU countries accounting for around half the market price of the product.Usage
Excise stamps are most commonly found on tobacco and alcohol products, which reach the consumer in neatly packaged units to which the adhesive stamp is easily affixed. Since counterfeit alcohol and cigarettes are extremely common in many countries, the presence of a genuine excise stamp also goes some way towards guaranteeing the genuineness of the product, as only certified producers may legally buy excise stamps.Manufacturers will buy a certain quantity of excise stamps from the government at their excise value which they are then obliged to affix to every packet of cigarettes or bottle of spirits produced. The excise stamps are ideally affixed with strong glue over the cap of a bottle or across the lid of a box of cigarettes in such a way that they are destroyed when the product is opened. This is so that they cannot be reused, since this would constitute contraband.
In countries where excise stamps are required, all cigarettes and alcohol produced legally will bear a stamp. Some countries have separate stamps for domestically-produced and imported excisable goods; others require separate stamps for products destined for duty-free sale, which are still subject to excise but not VAT; some countries do not require stamps for wines, while others do.