Banderoles are the government security labels that appear on dutiable products, proof on the shelf that the excise on that unit has been paid. The stamp is issued to the manufacturer, affixed at production, and the product carries it through distribution so that any packet without the banderole is presumptively untaxed. The flow is a controlled count. Manufacturers order stamps against duty-purchase plans, affix them to physical production and account for every unit issued, applied, wasted or lost. The department's records and the physical stock reconcile at verification, so the banderole is simultaneously the collection control and the audit record of the whole plant. The compliance discipline is the loss battle. Wasted stamps must be declared, and unexplained drops between issued and applied attract the same treatment as untaxed output. Retail units without the stamp are directly seizable, and somebody's file ends up paying. The manufacturers whose stamp register is airtight find that banderoles protect them as much as they bind them, because genuine production carries the clean proof of its duty everywhere it travels.