The core Digital Stamps provision, amended in 2022 and read with later decisions defining goods, phases and dates.
What should you do now?Identify the product, implementation phase and date, then verify the stamp and its validity.
What does this Article provide?
The core Digital Stamps provision, amended in 2022 and read with later decisions defining goods, phases and dates.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
The commentary was reviewed with Decision No. 31 of 2022. Do not rely on the original wording alone; check the amendment and later implementation decisions in the sources.
What does the Article mean in plain language?
The amended rule enables the NBR to require digital stamps under product- and phase-specific decisions. The Article must be read with those product dates.
Relevant to producers, importers and traders of tobacco products covered by implementation decisions.
Identify the product, implementation phase and date, then verify the stamp and its validity.
How can this rule appear in practice?
Tax payment for a covered product does not permit sale without a stamp meeting its phase requirements.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Relying on tax payment while ignoring the stamp.
Related Articles
Digital Stamps Scheme guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify the product, implementation phase and date, then verify the stamp and its validity.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Amends the digital-stamp definition in Article 1 and the rules in Article 44.
Reference for implementation phases, registration, ordering, cancellation and deactivation.