AN ACT furtht:r to tJTmnd the Excise Duly (Crown Corks tmd No,..
Table of Provisions (13)
Statutory Text (13 Articles)
I IUSent.
(L.S.)
A OAmA BAgAU
PresideD!
30th May, 1986
ACI' No, XXI of 1986
AN ACT furtht:r to tJTmnd the Excise Duly (Crown Corks tmd No,..
alcoholic COrl(:enlrolt:,) OrdlrUlfICfI, 196 1.
BE IT ENACTED by the Pruident. by and with the advice and
COIlKnt of the House of Repre5elltll tives in thi, present Parliament
assembled, and by the authority of the !lame. as fol1ows:-
... ,
I. This Act may he cited 8.J the ElIcise Duty (Crown Corks and
Non-alcoholic Conccntmtes) (Amendment) Act, 1986, and shan be read
and construed as ODe with the Excise Duty (Crown Corks and Non- Or<!. XXl
alcoholic Conccntmtes) Ordinana:, 1961. hereinafter referred to u
"the principal law",
Section 2 of the pri ncipal law shall be amended as follows
Cal in the definilion of "fadory" for the wortb "in ita appli·
cation to crown corks and capsules. any premises in which crown 'w,
corks or capsules are manufactured or ItQCU of crown corb.
capsuks or materials for the manufadure thereof are kept by a
manufacturer of crown cor« or capsules" there ,hall be substituted
the words "in ilS applicatioll to ClOWn corll:s, capsules and plastic
pilfcrproof caps any premises in which crown carb.. capsules or
plastic pilfcrproof caps are manufactured or stocb thereof or
matcrials for the mallufacture Illereo!' are kept by a manufacturer
af crown corks. ca psnles or plastic pilfcrproof caps"; an d
(b) in thc definition of Msalc" for tbe worda "any cap5lllcs",
there ,hall be substituted the words "any C8p511lC1. any plastic
pilfflrproof caps ....
J. Immediately af~r subsection (2) of seetion 3 of the principal
law there sllaU be added the following new subsection
"(3) There shall be char~ and levied by lhe Comptroncr
on llCCOII.lIl r:tl the Govcmmenl aD excite d aty al the nlic of tw<J
Maltese !ifi . od ,ixteen c.cnta in rcspect of every gI"OS3 of plutic pil-
faproot caps manufactured in Malta and approved under this
Ordinance for sealing bouJes conta in ing spa WIlIer",
L-artikolu 2 tal·lit; printipaJi I lIaodu jlli emendat kif gcj
(a) fiHifsira la' "fabbrika", minflol il-lliem "fl-appUkazzjoni IaH;&;
taghba glial crown corks u kapsuli. hill fond li fih ji~ labbrikati priDCip.J;.
crow" cork$ jcw kaJl5uli jew fejn ikllnll mii;mllrna s/ock$ ta' crown
corks, kapsllli jew malujal ghall-fabbrikazzjoDi taghbom mi nD
fabbrikant ta' crDwn CDt'ks jew Jr.apsuli" ghandbom jidl'l.lu I-kliem
- n.applikanjoni taghha gl'l.l l crow" corb, kapsuli u pi/ferproof
caps pwtiti. kull fond li fih jiiU fabbrikati crown corks, kapl5uli
jew pil/"pI"oof cap:r plasliti )Cw rejn ikullu mi:bnuml stocks \a'
crown corks. kapsu li. pil!erproo/ caps plasliti jew materjll ghall-
rabbritazzjoni tagl'l.horn minn fabbriJr.anl ta' crown corb, kapsuli
jew pi//e,proof CaM plasti6"; u
(b) fil-lifsirn ta' "bejgh" miDflok il-kliem " kul! kapsuli"
gbandhorn jidhlu I-kliem " kill] kapsuli, kul! pilltrprool caps
plasli~i ," _
). Minnufih wan s-fiubartikolu (2) ta' l-arti kolu 3 tal.lig; prin~ipaU £mn>d. u·
gl'l.andll jitdicd dan is-subartikolu idid
"(3) Ghandu jintalab u jinpbar mill_Koutrul!ur ri$cm il.(iV1:m
dazju taWisa bi r-ratl \a' kwi liri Maltin u s.ittax-il tentetmu dWIr
kullgrossa la' piljaproo/ WPl' plasli~i fabbrikati rMaha u approvati
ta~1 din ~dinanla gllu-sij;iUar ta' f1je~ken li jkun (ibom ilma !cj
mm" spa ..
L-artikolu 4 tal·li!:; printipali ghandu ji~ emendat kif gej
~tion 4 01 the priDci pallaw sba ll be amended as fol1ows
(a) in sub$«tinn (I) thereof for the words " manufacturers
of the crown corks" there shall be substituted the words " manufac-
turers of tile crown coru or of the plastic piUerproof caps" .nd
for the words "no crown corks" there . /\.all be substituted the words
"no crown C(lrks or piastic pilferproof caps,": and for Ibe words
"such crown corks", wherever they occu r. there shall be substituted
the words "such crown corks or plastic pi lferproof caps": and
(b) in sub.eclioDll (2) and (3) thereof for !he words " cmwD
corks" where~r they occur there shall be substituted the words
"CfOWll oon:. or plastic pilferproot caps",
In subJection (3) cl section S of the principal law foe tbe
words "in the factory where they arc manufacture.;! or where they are
prinoIpaI used in bouling non-alcoholic bc\.~ragcs" there Shall be substituled Ihe
words "i n a pl ace approved by the Comptroller and under sucb coodi-
tions as the Comptroller may impose".
6, In aection 7 of the principal law, f01' the word!: " crown corks"
wherever they occur there shall be substituted the words "crown coru
~ plastic pil ferproot caps" .
7, Subsection m of section 8 of the princ:ipal law ,ball be amendod
as follows
(a) for p&llIgraph (a) thereof tnere $hall he substituted the
following
"(a) do not CJ;~ one and a half litres in capacity WMn
containi ng spa water and do not exceed thirty-six (';eII tiiitre$ in
capaci ty when containing any other non .. kohol ic beverage
and"
(b) in sub-para grapb (ii) of paragrapb (c) thereof for the
words "Iw; been paid." there shall he substituted the word!: "Iw;
been paid: and";
(c) inllnediately after sub-paragraph ai) of paragraph (c)
the~ there sba ll be ill'leTted the following
"(iii) which bears the registered trade mark , ot the
name and address, of the producer of the non-alcobolic be\<er-
age, or both such registered tlllde mart: a nd name and
add ress; or"; and
(d) immed iately after paragraph (c) thereof there shall be
added the following new paragraph;
"(d) contain spa water and are sea led with plastic pilfer-
proof caps instead of with crown corks provided that
ti) such plastic pilfcrproof caps are. upon the written
request of the producer. approved fot the purpose by the
Comptroller and are in accordance with such conditions
as the Comptroller may impose: aDd
(m a licence has been gran ted under this Ordinance
for lite manufacture of sucb plastic pilferproof caps and
the CJ;cise duty leviable under section 3 in respect thereof
has been paid or secured in accordance with the provIsions
of Ihis Ordinance; or tbe import duty leviable under the
Import Duties Act, 1976 in respect of luch plastic pi lfer·
proof caps has been paid; and
{iii) such plastic pilfcrproof caps shall be of luch
type, colour and design and shall haw printed or embos3ed
thereon such words or figures as the Comptroller may
require; aDd
iiv) sucb plastic pilferproof caps are of such a kind
that they shaD break when the bottlcs are fint opened and
$hall thereupon become unsuitable for sealing other
bottles ....
h -subanikol u (I) ta' lolInikolu 8 tal-lig; printipali gIIandu jiii
emendat kif ~ej
min nok il-panr.gnr.fu (a) ticgllu gIIandu jidllol dan Ii
(a)
gei
"(a) ma jhnux ta' volu m it)td minn litru u nof! meta
jl::un lihom ilma gej min n spa u ma jl::unux ta' volum itjed
min n sitUl u tielln ~n t iJitru meta jkun fihom xi xorb iellor
mhul-a lkoholiku; u ~;
(bl fis-sub-pa ragrafu (ii) tal-paragrafu (C) tiegllu minflok il-
kliem "jkun thallas," gIIandhom jidlLlu l-kliem "j kun thallas; u";
(c) minnufih wara s-sub-paragrafu (ii) tal-panr.grafu (C) tieghu
gIIandu jidboi dan 1i ~cj
"(iii) li jkollu fuqu I-mule m(lrk registrat. jcw l-isem u
I-indirizz tal-proouttur tax-xorb mhux-all::oholilm, jew kemm
dik it-trade mark re~istrata kif ukoll ].isem u t-indirizz: jew"; u
(d) minnufih wara l-paragrafu (c) ticgILu ghandu jifdicd dan
il-paragrafu gdid
"(d) jkun fihom ilma ~cj minn spa u li jkunu ssigillati
b'piljerprooj C(lpS plasti<':i minflok bi crown CQrla sakcmm
(i) dawn il-pUle, proof caps plastiC; jkunu, fuq talba
bil.miklub tal·proouttur. approval; glial dan il-gllau mill-
KonlrulluT, u jkunu skond dawk il-kundizzjonijicl li
I-Kontru llur jista' jimponi; u
(ill thm inl'iar/:et licenza tall t din l-Ordina nza
glIall·fabbrikaujoni ta' dawn il'pil/erproof CQPI pl8.5ti~i u
d-<iazju lawisa I; ghandu jin/:ahar tallt l-a rti kolll 3 dwaru
jkUD tllallu jew pe lIssigural skond id-<iispotiu:jonijiel la'
din l-Ordinan1.l1; jew id-dazju ta' importanjoni li kellu iin·
pbar lalll I.Alt Ill' 1-1976 dwar id. Dui i ta' Importazzjoni
dwar dllwn il-pilf~rproof cops pluli6 jb.n lIIa llu; u
(ii;; dawn il-pilfuprooj cOp! plasti6 jkunu ta' dlk
it·lip. hlu r u mudell u jl:;ollbom ua mpal jew ~m~d
fuqhom dawk il·klicm jcw figuri li I-Kontru ll ur ihm jell.
tlet; u
(iv) dawn il·pil/uproof COp5 plastici jkunu la ' gllamla
li jinkisru met.a l-fliexken jinfetl'iu gllall-ewwel darba u
wlra dawn ma jibqgllu~ lktar taibi n bin jissiai1!aw niu·
ken oll ra. ".
In subsection (J) of section 14 of tbe principa l law immedia,dy ...... ....w.I>i
arter the woros "capsules" there shall be illSCTteci the wordl MOl" ptutic
pilferproof caps".
In section 16 of tbe priDCipal law for the word "capmtlcs", Ao .... odrl ... ,1III
wherever it occurs. Ihere shall be substi tuted the words "capsules or '" _ _ 16
pllI5tic piHerproof caps".
In sectioo 18 of the principal Jaw for the words "crown coru ~ - = " ,
or capsules". wberever tbcy occur. there shall be lubstirutod the words '" _ _ 18
"crown corks, cap&llles or plastic pilfccproof caps".
H . In section 19 of the principill Jaw, immediately after the words
"or capsules" . wherever they oocur, there shall he inserted the words
"or plastic pilferproof ca ps,".
In $CCtion 28 of the prineipallaw, imlTlf'(jiately after the word!;
"or capsulcs" lnere shall be inserted the words "or plastic pilfcrproot
Seclion 34 of the principal law sllllU be amended as follow.: Amomdrnoot of
(a) in paragnoph (hI thereof immediately after the words pri&oipoJ I.w.
"capsules," there sball be inserted the words "plastic pilferproof
caps."; and
(h) in para&nlPh (d) thereof for the worda "crown corJc.s or
capsules" Ihere shall be substitu led the word!; "crown corks, cap-
sules or plastic pilferproof caps".
In pal1lgnlpb I of the Seoond Schedule of the pri ncipal law . ........... _ o f
for tbe words " manufacture of crown corks or capsules". wbc:rever they .s..o...I SChed ....
occur. there shall be subSlirutcd the words "manufacture of crown corks.
capsules or plutic pilferproof caps"; and in sub-paragraph (b) thereof
foe the worch "crown corks or capsules manufacturer" there shall be$llb-
5tiru led the words "man ufacturer of crown corks, capsulel or pJutic
pilferproof caps".
U. The provisions of l ub-pangrapb (Hi) of paragraph (c) of . ub-
m
leCtioo
of section g of the principa l law shall come into force on such
date a$ the Minister resp0n5ible 'Of" customs may appoint by notice in
the Guene.
Passed by the House of Represen tatives at Si tting No. 346 of the 26th May, 1986.
C. MlJIsuo
Clerk to I ~ Hous~ of Representatives
Ippubblib' <w'_ Toq""'" ta,_T.ghrif J(asti1j a
P"bfu~"" by IhoInj'o,,"alion Dl'ruion
K,,,n·!ia
~ fi -h~JI ... -0...", - Prlntai at tIN ~,Pn"""t i'n:;s
subani kolu I\) ta ' [-artika!u 8 ta1-li~ prin6 puJi ghandu jidhol tiMe!!1!
fda k iJ-jum 1i jista' jigi heU: iffissal mitl·Ministru re:sponsabbli ghad·
dwana b'avvit fi].(;lnelta .
MgIIoddi mill-Kamra tad·[)eputati fis-Scdula NfU . 346 lu-26 ta' Mejju. 1986.
C. MIFSUD
SkrivW1lal·KamrQ {(Jd·Dt'plllal/