All manufacturers and importers of goods for which ETS apply are required to be registered by the Commissioner before they manufacture or import such goods. They are required to make application for registration where upon verification, the Commissioner shall issue them with Registration Certificates. Similarly, manufacturers and importers shall be licensed by respective licensing authorities as per the requirements of the applicable laws.

Application, payment for and quantity forecast of electronic tax stamps
Manufacturers or importers of goods for which electronic tax stamps apply are required to make applications for stamps in at least 90 prior to the manufacture or importation of goods. Payments for electronic tax stamps applied shall be made by the applicant upon approval by the Commissioner. In the case of imported goods, the Commissioner may require evidence of importation before issuance of electronic tax stamps.
Further, for ease of administration, a manufacturer or importer is required to provide to the Commissioner at least 90 days’ notice, before the beginning of every financial year, a forecast of quantities of electronic tax stamps which the manufacturer or importer intends to use in the subsequent year.

Place and time of affixing electronic tax stamps
Electronic tax stamps for locally manufactured goods, shall be affixed on goods while in the production facility immediately after packaging. In the case of imported goods, stamps shall be affixed in a place approved by the Commissioner within 14 days upon clearance from customs for home use; and in any other case, the stamps will be affixed at a place appointed by the Commissioner. However, the Commissioner may allow electronic tax stamps for imported excisable goods to be affixed in the production facility in the exporting country subject to such conditions as he may specify.