First issue.
Excise stamps, or excise bands, are a type of fiscal stamp used to pay excise duty on certain categories of goods, for example wine and tobacco. The use of excise stamps allows the state to promptly identify goods for which excise duty has not been paid, and guarantees the buyer the quality and quantity of the product being purchased.
When excise bands are used, the package can be opened only by tearing the band. The term "band" itself comes from the French word banderole, meaning a strap or strip of paper, fabric, tin, etc., used to seal boxes, packets, or other containers of goods.

The purpose of sealing goods with a band is twofold: it is done either to protect against counterfeiting or substitution of products from a well-known manufacturer, or to ensure that the customs duty or excise due on the item has been paid to the government.
In the first case, the band was formerly called private (protective), and both its form and the wording printed on it depended entirely on the producer of the goods, who could submit them to the relevant official offices for approval, on a par with so-called labels and factory marks.
In the second case, the bands were called state, or government, and the form, color, and the symbols and inscriptions placed on them were established by a legally authorized official or government institution.
The system of collecting duties or excise by affixing bands to goods was called the band system and greatly facilitated monitoring whether the required charges had been paid. At the same time, a subscription system was often used (Fr. abonnement, Ger. Abfindung), under which each manufacturer of excisable goods was obliged to purchase a specified number of bands each year. Selling or buying goods that required banding without bands, or with torn bands, subjected those responsible to penalties prescribed by law.
In this process, bands were mandatory for vodka, tobacco, and match manufacturers in an amount specified by law; installment payments were allowed, and bands could be issued on credit, subject to the conditions set out in the law. At the request of excise administrations, when necessary, bands could be issued to official offices, institutions, and officials either as whole sheets or as individual strips, in the quantity required each time.