ACT No. XXII or [9113 AN ACT Io mlJb MW provisions for ucist d"l] on bu, lJnd for man.-n iflCidtnllll or conlf«ltd Ihtuwilh.

[ assent.

(L.S.)

JIMMV FARRUGtA

Acting President

121h October . 1993

ACT No. XXII or [9113

AN ACT Io mlJb MW provisions for ucist d"l] on bu, lJnd for man.-n

iflCidtnllll or conlf«ltd Ihtuwilh.

BE IT EN ACTED by the President, by and with the advice and

consent of the HO\J5e of Representatives. in this present Parliament

assembled. and by the authotily ofthe same, IIIi follows:-

t . Thi$ Act maybecitedas the Beer(ElIcise Duty) Act , 1993.and

shall be dee med 10 have come into fOKe on 30t h July, 1993.

(Sedion 8)

BEER REG ULATIONS 1993

PART I

I . These Regulationsmaybecited asthe Beer Regulations 1993.

2. 11Iesc Regulat ions apply to bee r and mix ture of beer with non

ak:oholi<: beveral" 1$ defined in the Act.

3. In these Regulations, cxoept wlle re the context otherwise

requlres:-

~acrountinl period- means the six monthl y period at the cnd

of whi<:h a recooci liation and stocktaki ng exercise is perfonned

with the purpose of KCOunting for the woru and beers produced

during Ih al period;

-I he Act- means the Beer (Excise Duty) Act 1993; ~nd

~ re lease (or consumption" shall be taken 10 mean the making

available 10 a natural or legal penon . on the territory of Malta. of

any bee r wbjcct 10 excise duty . when the beer leaves any

IIJTarlgement made with the Comptroller in att(lrdance with these

regulations under which payment of e xcise duty is suspended: and.

any reference to an arrangement where duty is kept in suspension

shall be taken to refer 10 an IrT8ngt:ment made in accordance wi th

these regulatiofu. whereby beer may be kept or moved under

specified OOIIditions wilhou.t pay~nt of duty .

PART \[

4. An application to register a breW(:ryin termsofse<;tion4 o!the

Act. shall be made in wriling 10 lhe Comptroller and shall include lhe

following particuLan:_

(a)

lhenameoflheapplicanl

(b) Inc $Iltll$ (sole proprietor, partnership, limited liabili ty

company o r other stalUli) of the applicant's hu~ney

(c) the addreu of th e premises 10 be registe red

(d)

an archilect'l plan of the pre;nises iodic.u ina iu

boundaries and exact Ioaition;

(e) lhe date on whi<:h the applicant intends 10 begin

production of beer;

(t) an esti mate of the maximum yearly productive capacity of

lhe intended breW(:ry.

5. AppliCluions for registerin,' brewery shall not be aooepted in

the: name of. pel'3Ol'l who has been found guilty of any offen« under the

Act or any law repealed by the Act , and any regiSlration of a brewery

~all cease to be in force upon the conviction of the person in whose

name the brewery is registered.

( I) TIle Comptroller may issue I certifICate of registration in

6. re5pCCl of the premises for which an application for registration had

been made and shall iuue a separale cenifkale of registration in the

name of the applicant. in rCSpttt of each separate brewery.

(2) 1be is$ue of such cenificate shall be without prejudice to

any obligation on the part of the applican t 10 obtain any liccnca or

permi" as required in terms of any other law.

(3) The ceniflClte of registration shall remain the propeny

of the Comptroller.

(4) Every ce niflcate of relistralion issued shan be kept at.n

times on the premsises to whkh it relates and ~.11 be produced for

inspection to the proper officer on demand .

(5) Any altered ci lUlmstlncc:s affedinl the paniculars

mentioned in relulation 4 of tbcse Regulations on the pan of tbe

brewery or the person in whose name the brewery ill registered , shall be

notified immediately to the Comptroller and the latter m~y amend the

certifieate of registration or replace it by a frcsh one. Failure on the pan

of the brewer to notify the Comptroller of any chan~ or ehangtl

affecting the Ioilid particulars shan invalidate the cenificate of

registration .

(6) The Comptroller may. for rusonable cause. ~ary the

particulars required on the cenificate of registration provided that 14

days' ootice in writinllre gi~en 10 the: ~wcr informinl him of such

~ariations.

7. (1 ) A brewer shall notify the Com ptroller of the cessation of

production or the intention to cease production at any brewery

registered in his name .

(2) Where the Comptroller is 5II tisfocd that. brewer has

ceased 10 produce beer atlny brewery, Ioc may revoke the registration

oflhe rele~ant brewery at any time.

PART III

8. (1) 1beperson, firm ,partner5hiporoompanyinwhosename "-"''''''''

the brewery is registered shall be respon~iblc for the payment of excix --c,..

duty as specified in section 3 of tlK: Act , at the time payment of CJ.cillt

duty become! due. Such payment ~Bn be cffe~tcd at Cur~onu House or

at any olher place appointed by ootio;e in the Government Gucttc. on

any entry form containing such particulars as the Min ister may by

rclulation under tbe Act prescribe.

(2) It 5hall be lawful for the Comptrollcr of Customs, in

orde r 10 safeguard rcvcnuc. 10 requ irc a securi ty from lbe bl"C'wcr in the

form of a sum of money deposi tcd at the Custom, Department, or in

some OIher form . ~ptabk to the Com ptroller, for an amount nQ(

exceeding the duty estimated beforehand to become duc during the

periods bc:~en Ihe ti mes at wh ich payments bc:C()1l1e due.

PART IV

9. ( I) The production of beer , for the purpose of section 30fthe

Act k ~mc:d to ha ve begu n when Ihe mash is made or the sugar i,

dissolved whichever is the earlier and shall be deemed to havc been

com pleted at the earliest of:-

(a ) the time the beer ;" pu t inlO any packale

(b) the time the bee r is removed from the brewcry;

(c)

the lime the beer is consumed;

(d) tbe beginni ng of the 7th day after the day on which the

production of beer bega n.

(2) For the purpose of this regulation '·beer" Shall include

unfini!Jted bee r.

PART V

10. (1) Beer produced in Malta may be: kept by the brewe r

under duty suspension within the pruincts of a registered brewery.

(2) Such beer may be ~d unde r dury SU$pe nsion from 11

I"C'plered brewery 10 another registel"C'd hre_ry or approved bonded

warehou$e or from an approved bonded wareh01Ue to a registered

brewery or another approved bonded wa re house: and from such

brewery or warehouse 10 a place of loading for e~port as merchandise: or

as ship'lstorel as provided for in section IS of the A CI .

(3) All soc:h removal of b«r withou t paymen t of duty shall.

unless the Comptroller may otherwise allow , be subject 10 the following

conditions:-

(a l the beer is transported in contai ners or packages which

arc 5CCUred by a form of seal approved by lhe ComptrollerOT under

customs escort, in either cue asdirccled by the Comptroller;

(b) the b«r is accompanied hy a document ~gned by the

oonsignor and approved by Ihe Comptroller, which shall specify the

place from which despatched and the place 10 which ooDsigncd and

the quantity "nd description of the I'ocer

(c) such documenl shall be &igned by the consignee

acknowledging receipt or in the case of shipme nt , by the proper

offICer acknowledging receipt on board.

PA RT VI

11 . ( I) Subject to the provision of paragraph (2) of litis u ...... _,.

regulation the quantity o r bee r produced which i5 ch aregeable wit h dUly A_",O/Id

shall be that which the won s made were inte nded to yie ld as fin ished "")'<M"' oH> • .,..

bee r afte r ma king allowance forwasta~. Th is allowance shall be 8% of

the liquid volume of the won afler it is brought to the level of the

original gravity of the intended beer.

(2) Ou tyon the quantity of bee. relea'ICd forcon~mpt ion in

a specified period shall be auc:sscd, according to section 3 of the Act, on

the volume in heC\o lilTes of beer as determined al time of r"lea'IC for

con sumption. even if .uch quantity exl'eeds the quantity of b« r

calculated in terms of paragraph (I) of this regulation to have been

produced in relation to the same period.

(3 ) Monthly paymentsof e~ci.., duty on tx.e r shall be ente red

on the proper duty form and remitted to t he Comptroller wilhin five

days following the last Sunday of each ca lendar month in SoClIlement of

an duty due up to that Sunday, on the quanti lY of b«r relealiCd for

consumption during that period.

For duty purposes the origi oal gravity of he"r man be

(4)

e~ preiiKd in degrees Plalo which shall be determined by usinllthe wort

conversion tables in Schedule III to these Rellula tion .

(~) No heer shan be released f'>r consumption un less the

origi nal gravity and volume of the beer are denoted on the immediate

package.

PART VII

12. 'The brewer shall keep records and accounlll con taining the

details $pCciflCd in Scbcduk I I" these Regulations and shall be hound 10

preserve such records for 6 years or such shorter period as the

Comptroller may allow .

13. The hrewer shall p .... d ul'e to the Comptrol1cr -

(a) on the first worki ng day aher each Sunday, a _ekly

s1a tcmc:nt givi ng detail!; of all ""Ies or deliveries and olher is/iUQ of

beer n:lclliCd from the brewery duri ng the precedi ng wee k and the

balance of stocks o f beer held at the brewery in such form as may be

determ ined hy the Comptroller. and

(b) siJ; monthly slatemc:nt for each acoounting period as

speci flCd in the nc ~t fol lowing sub paragraphs

(i) ACl;:(mnting periods shall be o f six months each

(:Onlmencing on the 1st da y of April and on the: ht day of

October of each year, un less othel"Wisc agreed between Ihe

~r and the Comptroller.

(ii) Not later than thirty days after the cnd of each

acrou nling period, the brewer shan prepare and produce to

the Comptroller a statement which shall be aocompanicd by a

report made by an indeptndent certified Public Auditor in

respccl of the production of all worts and the produc:tion,

stocks kept at the brewery and Wes of beer for the aceounting

ptriod bein, reported upon, containi ng the information

specified in Schedule 11 to these Regulations.

14. ( I) Beer. in respect to a spoecified accountingll'C'riod, shall

be deemed unaccounted for and therefore chargeable wilh duty when 1

surplus results aher subtracting the sum of

<I) the quanti ty of beer

reported

as

released

for

consumption;

(b) the quantity of beer releucd for shipment as de$(ribed in

section 15 of the Act

(c) lhe quantity of bee r destroyed in lerms of section 15 of

the Act ;

(d) the net quantity of beer kepi in stock. at the brewery in

respect 10 that period ; Ind

(c) other quantity , if any, of beer recorded as having been

mixed with non alcoholic be~ra&C

from the quantity of beer the won were considered to yie ld as described

in paragraph ( I) of regulation I1 of these Regulations in respect to the

same period.

(2 ) In the event 01 a discrepancy which mlY ra.ult after

comparing the quantitie$ of beer produced with that i$$ucd from the

brewery whereby a quantity of beer is found to be unaccounted for in

terms of the last preceding paragraph . the Comptroller may, without

Iny prejudice to any othe r action which may be taken against the brewer

or any ot her peT$On in view of the provisions of the Act or any other law,

allow the brewcr 10 pay such sum of money IS is equivalent to lhe duty

due on such di$:repmcy.

IS . (I) As from the day the Act comes into force 00 beer shan

be allowed to leaYe the brewcry until the quantities of worts and been

cxisling I1 the brewcry and on which excise dUly had already been

Ie~ied. is aj;CCrtained in te rms of hecto-lit res. original gravity. type _1)(\

brand 10 the satisfaction ofthe Complroller. Such ascert ained quantities

shall be recorded by the Comptroller and shall be allowed to be released

for consumption without applyin, the provisions or this Act .

TIle fim issue of a panicular brand of bee r released from

the brewery dter the coming into fOTa: of this Act shall be dee med to

have been iu ued from the duty paid stock. if any. of the same brand of

beer un til the duty paid stock is e~hausted .

(2) Any clai m for drawback and eventual refund of duty on

such bee r shall be made in aoc:ordance with the Act in force in vinue of

which sudl duty was levied.

In this ACI un less the context otherwise requires

-beer - mealL'i beer falling under beading No. 22.03 of the

CIIuoms tariff;

- beer production" or "the production of beer" shall be taken

to mean the proeeu whereby beer is produced from t he

fermentation of the WOrt and lIIly proees.5 whereby bee r of a lower

density or specific ,",vity is derived from beer, whatever iu origin.

of a higher density or specific ,",vily. It sh.aII aI$o include the

miJing of beer with Iny lIOII alcoholic beverage and 00 eilhe r of

which no excise duly had been paid such that the resulting

admix ture contains IlOt less than 2% of alcohol by volume ;

-brewer" shall mean the penan or {,!T50M. whether legal

persons or otherwisoc. in whose name a certificate ofregi$lration of

I brewery is issued by virtue of sed;oo 40f lhis Act, and any other

person carrying ou t the business of beer production on behalf, on

account or in the inte rest orthe brewer;

-brewery" includes any work house. 5tore house . room. shop

or other premises where hec: r is produoed and whi.ch is repstered

with the Compuoller of Customs for that purpose;

~Comptroller- or Comptroller of Customs ~U be taken to

have the u me meaning assigned to it in the Cusloms Ordinance;

~Cu5l0ms tariff" means lhe wiff combined in tile Fi rst

Schedule to the Import Duties Act , \989;

- Minisle r- meall$the minisler responsible for customs;

- non alcoholic beverage- means non alooholic beverage

falling under heading 22.02 of th c Customs Tari ff.

( Regulation 12)

Records to he kept of

I . Raw materials used in the production of beer which

ron uihute to the origi nal gravity ofthe bee r.

2. Consecutive identineation number and date for each brew.

3. The liquid volume of each won in hI:cto litres It a 5pCcir>ed

densi ty.

4. The liquid volume of the beer produced from nch won

specifying at which tempe rature and its original gravity.

S. Each introduction of beer in the storage tann specifying from

which brew it was derived.

6. Total ha lance in hecto litres of lIce r in each storage tank

specifying its original gravity and at which temperature the volume is

calculated.

7. The quantity in hecto litres of beer packaged in hottJ.cs, allIS

kep and otber c:onlainers for each packaging operation .

8. Stocks of packaged beer kept at the brewery specifying typ«

and brands of beer.

9. All sa les of beer specifying quantities and types and brands of

beer and relative invoices.

10. Other removal of beer from the brewery. specifying

quantities, types and brands and to where removed.

11. Det ailed history of unmarkelahle !leer indicating its origin .

type and brand, original gravi ty. quanti ty and whether or not destroyed

under customs supervision.

(1) There shall be charged and levied by Ihe Comptroller on

aocount of tile Governm ent , on beer produced in Malta , an el<ciseduty

at the rate specifi ed in the First Sched ule to this Act .

(2) Save as is otherwise provided for in this A ct, all bee r

produced in Malta shall be subject to the ClIcise duty rderred to in

subsection (I) of this section 01\ its production. Such El<cise Duly shall

be payable when the beer is released for consumption in Malta . or at any

time whe n such b«r is, in accordarooe with regulations, found to be

\lnaccounted for .

(Regulation 12)

Details required to be included in the sil monthl y statement .

Identification number and date of eaeh won made.

1.

2. 1bespecifleyavityofeach .... u n .

3. 1be volume in hccto litres of elOch won made at the latest

specific gravity before the won is put into fennenlalion specifyin, tbe

specific gravily.

The type and brand of beer each won was intended to

4. prod~ .

5. 1be K\uai volume in lleeto litres specifying the original

gravity for each type and br"MI of beer produced.

6. 1be quantity in hccto litres of each type and brand of beer

released for ronsumption in M,lIlO.

7. 1lle quantity in hecto litres of each type and brand of beer

from the bre .... ery other Ihan for release for ronsumplion in Malta,

indicating the purpose: for such removals.

8. 'The quantity in hCClo litres of packaged beer kepI in Slock al

the bre .... ery.

9. 'The quantily in lleeto litres of unpackaged beer held in

slonge at the brewery.

10. The quantity of unmarketable beer held al or returned to the

bre .... ery during Ihe period reponed upon.

I t . The tOlal amount of duly due on beer durinS the Sil monthly

accountin, period be;ns reponed upon.

12. AnyOlber details required by the Comptroller.

SCU EOULE III

(Pal1lgnph (4) of Rep'.cion 11)

WORT CONVERSION TABLES

SPECIFlC GRAVITY, 2f/'I1:IJ"C, IN AJR, TO '" IIIIw

SUCROSE. IN VACUO("BA LLING , "BRIX OR *PLATO)

s.a...

s~

.. wlw

Sp. Or,

Sp. Or .

.. • Iw

1.(00

0.000

1.042

10.415

10.716

O.ill

1.00

1.001

1. ...

1.002

10.956

0.51"

Il.t~

1.003

1.045

0.'"

1.,,",

1. ...

1.0>1

11 .05

11 .673

1.005

1.047

I.2&)

1.006

1. ...

1.539

11.912

12. ISO

1.007

1.049

1.'"

2.""

1. ...

12.387

1.'"

2."

1.009

12.624

\.0:51

2.""

1.010

12.86\

1.052

2.814

13.098

I.OS)

1.01 1

3.067

1.05<

13.333

1.012

1.O!'i5

1.013

3.32 1

13.S69

1.0l6

\3.~

3.573

1.014

U -57

1.015

3.826

14.039

".on

1. ...

14.273

1.0\6

4.329

14.m

1.017

1.""

4.580

1.0<0

1.018

14.741

1.(161

• . 8>l

\ .019

14.974

1.062

15.207

S.OOO

Ul20

1.063

1.021

S.,.,

IS."l9

I. ...

1.022

15.671

S.""

1.065

1.023

I Bm

S.""

I. ...

6.(117

1.112<

16.1J.4

1.025

6.325

16.36S

1.067

6.Sn

1.016

1.068

16.m

1. ...

1.027

6.819

16.82S

1.070

( \) Save as is ot herwise provided in subsection (5) of this

section , it shall not be lawful for any penon in Malta to produce bee r at

any pI~ other than a brewery registe red with tbe Comptroller.

(2) Applicatiort$ for the ~gistration of breweries shall be

made to the comptroller in such manner as ma y be prescribed.

(3) A certificate of ~gistration shall be issued in such

circumstances, in such manne r and shall be valid for such period and

s\lbject to such conditions as may be prescribed.

(4) A separate rcgislTation !'hall be required in respect of

each brewery owned by any penon .

(5) 11 shall be lawful for a priVllte individual who produces

bee r in reasonable quantity for consumption by hi msel f or mcmbe.-s of

his family living in his household , his employees or his guests 10 produce

bee r other than in a brewery rePslered 11 provided in t his section

Provided that such production is not made for the purposes of

trade or gain. and provided funher that regulation1 ma y prescribe Ihe

q\lantities that shall be COII$idered reasonable for the purposes of this

subsection.

It shall nol be lawful . c ~cept with the permission of the

Mi nister. for any person to produce beer ot her than by the procc!>S

whe reby beer is produced fro m the ferment ation of the wort Or any

process whereby beer of a lower dcnsity or specific gravity is dcri' -cd

from beer including the mil<ing of bc-er With non alcoholic beverages.

( 1)

Every penon in charge o f . registered brewery shall

PO"""" Id dIarp

(I.) keep in such form and manner lIS may be: prescribed, an

account o f bc:er produoc:d by him, of all bee r in stock and o f every

delivery and sale tm: reof, as well a5 all the malt and o ther

ingredienl5 used in the production o f such bur and to mak e

available such aooounUi to the Comptroller as and when requiR'd by

tnc Comptroller; and

(b) produce to tile Comptroller a stateme nt declaring all the

wons proouoc:d , all stocks o f beer lying at any brewery R'giSle red in

his name and all tm: beer R'leascd on the market, for su<:h period

and in 5uch fonn as may be: prescribed.

(2) The Comptrolle r may suspend o r revoke the registration

of any brewery where the person in c harge thereof faiu to oomply with

the provWons o f subsection ( I ) m:reof, and the provisions of

subscctioos (3) , (4) aDd (5) of section 11 of this Act, shall mutatis

muurndis apply 10 any such suspension .

(I) No tanlr..s or other vessel LI$ed in a R'gU;lered bR'wery for T..u ....

the prodution o r storage o f beer shall be 50 used unles!i such tank or " ""--"'--

othe r vessel is in conformity with any regulations IS may be prescribed

or is approved for the purpose by the Comptrolle r .

(2) The capacity o f any tank o r vesse l referred to in

subsection ( 1) o f Ihis 5CCtion must be clearly indicated on the o utside

the reof.

8, (I) The Mini51e r may make R'gulations for the belle r - . .......

carrying OUI of the provisio ns oflhis Act, and withoul prejudioc: 10 the ...... _ .

generality of the foregoing such regulations may provide for any of the

following

(a) the ti me or times wi lhin which,the plaa: where, and lhe

man ne r in which , excise duty in IIOOOTdanoc: wi th this Act is to be

paid;

(b) the provision 01 securit y by ~ hrewery in the form o f a

sli m o f money deposited with the Comptroller, or as otherwise

prescribed , in order to $lifegua rd the payment of eIci5e duty

payable under this Act. and the manne r in wh ich suc h 5ecurity may

be called in ;

(c) the fees that may be pa yable to the Comptroller for any

5ervices provided by him under this Act; and

anything that may be prescribed in aecordanoc: with Ibis

(d)

Ad .

(2) The regulalions contained in the second schedule to thi s

Act shall be <leemed to have been made under the powers oontained in

subsection (I) o f this section and may be revoked and amended

acoordingly.

Any person who in cont ravention of the provisions o f this ACI

or of any regulations made thereunder

(a) produtts beer in contravention of the provisions of

section 5 m thi$ Aa: or

(b) prepares or produces beer on any premises other than a

registered brewery; or

(cl makes any alterations in the productive facilities and

storage areas in a regi§tered brewery withoul [he prior notification

of the Comptroller: or

(d) knowingly submits statements to the Comptroller which

are false or il1(:(lrrect or incomplete in an~ malerial detai l or does or

omits or 5uffel'll l0 be done or omitted any act or thing. with intent

to evade the duly leviable under this Aa. or being the person in

whose name a brewery is registered faib 10 report, within the time

prescribed by regulation5 under this Act. any quantity of beer

released for CQfISumptinn and fai ls tnshow to the satisfaction oftne

court that any such act or thing done or omitted to be done b~ an~

penon in his employrnem or subj«! 10 his authority nr con trol , was

done or omitted withoul his knowledge and that ne could not with

reasonable diligence have obtained knowledge thereof: or

(e) is in any way knowingly concerned in an~ evasion or

attempt at evasion nrtbe dUI~ leviable under Ihis Act : or

(f) obslfUCU the Cnmptroller nr an ~ nfficer of Custnms or

nthe r persons duly charged wilh the prevention and detectinn nf

offences against this Act nr with the urrying nut of an~ nf the

provisions nflhis Act nrm any regulations made thereunder; or

(g~ aids. abets or a!l5ilS in the oommi!l5ion nf an~ nf the

fnregomg offences

shall for every such offence be liable. on conviainn to a fine (nwl''') 1'11'11

e~","ding five thousand liri, and in the ease of unlawfull~ produced

bee r. tn the fnreiture of such beeror in the case nf failure to repon beer

released for consumptinn. to an additional fine (mId,,,) cquivalenl ln the

aggregate nf the amount nf duty payable nn the beer and double the

value of the beer. and the offende r shall be liable to prosecution by

SUfflIl\Oll5, in tbe same manner and form . and subject 10 all other

provisi0n5 laid down in the Criminal Code

Provided that in the case of a second nr suhsequem offence

fnllowing a convict inn for any nf the nffences enllmerated in this

section. Ihe offendt'r $hall be liable . It the discretion " flhe colln. 10 be

senlenced In impri!iOf1rnent for a term 1'11'11 eXc«ding six mnnths in

addition tn lne penallies herein prescribed

Prnvided further that in the case nf any fllnhernffence subse·

quenltn aconviction under paragraph (a) hereof. il shlll be lawful for lhe

Comptroller In seize and ta ke po5Ses!iion nf all vessels. ulen5ils.

materials and ingredients used in the productinn of the beer and 10

dispo5C mlhe same a~ pro~ided in Sllhsect inn (2) of section 11 of this

Ao.

Jr any beer

(I)

(a) is deposited or concealed in any place wilh inleo t 10

defraud Ihe Government of lhe exeise duty leviable under this Act

" (b) is clandeslinely Or illegally n:moved from or

01.11 of any

n:Jislered bn:wery or from or 01.11 of any bonded warehouse or

plilCe of security 10 which such beer has bun duly removed; Or

(c) after haYins bee n de liyered from any bonded warehouse

or other place of $e(:urily wilhout payment of duty for n:moval w

any other bonded warehouse or place is not duly delivered at the

place to which such beer was intended to be TCmoyed

in every case, suc h beer shall be liable to be forfdted and the offender

shal! moreover be liabk to lhe penalties laid do .... n in the last preceding

sectIon.

(2) In the case of a conviction for an offence againsl lhe

provisions of paragraph (a) of $CCIion 9 of this Act , the stod: of beer to

which the conviction relates shall be forfeited in favour of the

Government without the nece$Mly of any express order of the court for

the purpose.

11 . (I) If any dUI, due unde r this Act shall. for Iny re~n

whalSOever , TCmain unpaId I fter the time withi n which il is payable, it

shall he lawful fo r the Comptroller to appropriate all or pa rt of Iny

5«urity wh ich may he provided for under any n:gul ations, all!! which is

eq uiyalent to the duty which remai ned unpaid and if lhe said deposi t or

other security prove to he insufficient, to seize and tate possession of all

bur .Il(! all vessels, utensils, materials and ing,redients used in the

prodllction of bur existing wi thin the precincts of the brewery or in any

premises in the use o r possession of the brewer or of any person in his

be half which shall in vin ue of !his subsection also constitute a 5«Urity

for such duty, and to sell such beer. vessels. utel15ils, materials and

ing,redients by public auction after Jiving not less t han eight days

prior notice of thc sale. Such notice shall be giycn to such brewer , if

present in Malta.orto hisagcnt. itany , o r faili nghnth shall bcpublished

in tile Govcrnment Gazette;

Provided that if such bec r or other dutiable goods seized as

aforesaid arc not wo rth t he duty. thcn the same may after such eight

days' ootice be destroycd.

(2) TIIe.:ust and expenses of the seizure and sale , Bnd the

duty recoverable under such $ale, shall hea first charge o n thc proceeds

the reof. Such procecds shall be appl i~d in or towards the payment of

such costs Ind cxpenses and in or lowards the payment of lbc du ty and

lhe wrplus. if any . Shall be paid 10 the brewe r.

(3) A ny person aggieyed by any action of tile comptroller

made in yinue of 5ubsectio n (I) of lhis section shallllaYC the right to

oppose such action by filing an application before !hc Fim Hall of !1te

Civil Coun within eight da~ of the seizure by the Complroller or wilhin

eight days rrOfIC the giving of a nolice b~ the Comptroller that he has

appropriated an~ security given.

(4) Any applica tion made in vi rtue or subseetion (3) of thi s

section sh all be scf\led on the Comptroller within two days of filing, and

the ca use shall be appointed for ileari ng with urgency, from day to day

until judgement. No appeal shall lie from the determination of the issue

by the Civil Coun , except o n a point of.la~. S.uc:h appea l shaU be .m.ade

by application to the Court of Appeal WIthin SUI days from the deCiSions

of the Civil Court , firM Hall .

CS) 'The Rule Making Boa rd sct up under section 29 of ~he

Code of O rganisation and Civil ~dure shall make rules proVIding

for tile manner in which any application under this scction shall be

drawn up, and for the procedure to be followed in any such application.

S~ h rules shall provide thHt such pr<><;>:edings shall be conducted

expeditiously and with urgency and the rules for the produCI;On of

evidence shall be drawn up actOrdingly.

( I ) It shall be lawful for any olfocen of Cwot04l1$ to carry out

inspcaions at reasonable time, It I ny brewery or place where bc:er is

ktpt or $USpCCled to be ktpt and the pel"SOll in whose name lhe brewtry

is registered shall make IVlilable 10 such officen . ny boolu, doo.&ments.

incl uding machine readable m"erial. or otber records ooneeming the

production of wurt and beer •• nd the storage. sa le or disposal of same

and shall further provide them with the necessary lI!Sistance for the

e~eeution of their dutits.

(2) If any penon wi1full~ or maliciously refrains from giving

his lI!Sinana: or wilfully obstrucu, impedes or delays Inyofficer in the

ueeution of his du ties or powertl unckr this Act or under regulations

made in virtue of this Act he shall be liable to the same punisbmentlS

provided in scctiO<I9 of this Act.

<I) All proceedings under this Act shall be taken in the

name and on behalf of the Comptroller before the Court of Magistrate!>

Malta or Gozo. as the case ma y be. silling as a court of Crimin al

Judica ture. and the provisions of the Crimin.1 Code relati n~ to the

proced ure before such court and 10 th e award and e~eeutioD 01 che

punishment imposed by such court shall apply in the case of such

proceedings.

(2) Any proceedings under this Act shaH besubject 10 appeal

in the like manner as provided by Ihe J.IIid Code for appeals from the

decision of the said Court.

(3) Every offence under thi s Aet shall for all ends and

purposes of law be deemed to be a crime within the mea ning of th e

Criminal Code and sha ll be dealt with as such.

(I) 'The possession of any licenoe issued by the Police or

other authority to I ny brewe r or other penon in his employment or

acting under lIis inslructions for any purpose other IlIan 11IO!;e speeified

in tll is Act , shaD in no wly eJOnerale well brewer o r Oll'ler person lrom

his lillbilit y for Ilny offen<:e against the provision s of this Act or of any

regulation made thereunder.

(2) ~ provisiom of this Act shall be in addition loarld oot in

derogation of any of Ih e provisions contained in the Customs Ordinance

and th e Import Duties Act .

( I) The Ministe r slla!! have the power by order to uempt

from the payment of impon dUly any malt or eJtract of malt or any other

ingredient used in the product ion of beer. imported into Malla and

introduced inlO an y bn:_ry wherei n beer is produced.

(2) (a) It shall be lawful for the Minister by order to grant

eJemption from the excise duly leviable under 5eCtion 3 of this

Ao -

(i) where the granting of su~h eJemplion is necessary.

but to the extent o nl y that it is so necessary. for the

implementation of any arrangement between the Government

of Malta and the Government of any other country ; or

(iil where such eJemption is gramed in favour of a

person orof a cl_ of pcOWn5 who, in accordance with , or by

an order made under. lIIe provisions 01 the Diplo matic

Immunities and Privileges Act , is eJempt from customs duties

on articles intended fo r the personal use of such person or

persons.

(b) The Minister may grant the said exemption subject to

conditions and restrictions as he may deem proper to impose in the

orde r whereby lhe exemption is granted .

(3) (a) No duty shall be payable on beer released for export

as merchandise o r sllipped III stores o n any loreign hound ship or

aircraft provided this is done directl y from a brewery or 11 bonded

warehouse .

(b) No duty paid under this Act on any beer released for

consumption in Malta shall be refunded

Provided that a drawbad: 0 1 the actual duty paid in

accordance with the provisions of this Act shall be allowed , after a

written application by tile claimant.

(i) in respcCl 0 1 duty on any beer exported 115

merchandise o r shippcd as stores o n foreign hound ship!! or

lIircrafts otherwise than as specified in paragraph (.) 01 this

sub5ection ;

(ii) in respect of dUly on any bee r supplied by Iny

person in circums\ll.noCles in which such beer is elempt [rom

duty in terms of an exemption made under the provisionll of

subsection (2) o f this section .

(c) The p.:iIyment of drawback shall be made in anyease

falli11& under subparagraph (i) of the last preceding paragraph to

the expol"\er. or in any ta5e fallin, ... nder svbpangraph (ii) of the

said paragraph 10 the svpplicr of the beer in rapcct of which the

drawback it allowed.

(d) The paymenl of drawback shall be subject to Ihe

production of such doc ... menlS and 10 the making and signing by the

expol"\er or the supplier, as the ease may be, of a written

dc:<:laration in such form or manner as the Comptroller of Customs

m.ay require.

(4) (a) No d ... ty shall be liable on beer which is deemed by

Ihe brewer as being unmarketable and therefore not released for

consumption provided thl! such beer is deStroyed under customs

supervisions by written permi5Sion of and umler the conditions laid

down by lhe Comptroller.

(b) Packaged beer on which excise duly is paid and

which. afler being rdeued for consumption is deemed by its

brewer 10 be unmarktatable may be withdrawn from the m.arkel in

ils original sealed immediate container and retu rned to the brewery

in which it was produced. The excise duty paid on it shall be

credited in favour of the brewer provided thBllhe Comptroller of

Customs is satisfied that Ihe immediate container and its conlents

have not been tampered with. and moreover Iha! such beer is

svb5equently destroyed under customs supervision.

n

(I) The Beer (Excise Duty) ACI. Chapler ofthe Laws of

Malta , (hereinafter in this section called Mthe repealed Acn it hereby

repealed .

(2) The provisions of Ihis Act shall not apply to any beersor

warts which as from the day th is Act comes inlo force Ire still kcpt in any

brewery but on which excise duty had already been levied in vinue of

the repealed Act in fora: up to the prcviollS day .

(3) Such beer shall remain s ... bjm to Ihe provisions of the

Act in vinue of whkh the duty had bee n levied for all other provisions of

the law until the stocks are exhausted.

(4) The provisiom of subse<:tion (2) and (3) of this section

shall cease 10 have effect afler the lapse of six calendar monlhs after the

coming into force of this Act.

(5) Any bee r produced by B brewe r in poMClioIoion of a licence

i5Sued under Ihe repealed Act during a period of IS days eommenci ng

fmm the day o n which this Act is publi$hed in the Gazelle shall be

deemed to havc been prod ... ced in a brewery duly registered under this

Act.

FlRST SCHEDULE

(Section 3)

Lm

Beer, ot her th in b«r mixed with non alcoholic

hevera&C'

- Of an original gravity below 11· Plato ..........•

.5. 40,0

per h.1.

- Of an original gravity of 11" Plato or more

.....

0 . .54,0

per h.l. per

degree Plato

Mi~ture of beer with non-akohotk bevengc

- Of an akoholic strength less than 2 . .5% vol ..... .5.26,4perh.l .

--other ... .......•.

......... .........•.. .......... .. .5.40,O per h.l .

In this $Chedule:-

(a) Only whole degr«5 Plato shall be (X)I"ISidcred; fractions

oh degree shall be ignored ;

(h)

Degrees Plato shall

(i) be determined by conven ing the spccirtc Grvity of

the won by ming the Won Conversion Table$ or the equations

published by regulations made unde r Ihis Aa ; and

(H) be laken 10 refer 10 Ihe specific Ifilvi ly of the won

expre$$ed in lerms of the Plato Scale;

(c) 'the $pf!cific gravity of the won' is 10 be taken to mean the

ratio of the mass of a given volume of won at I tempe rature of

2O"C, to the mass of an equal volume of distilled ... ater at a

temperature of 2a'C; and

(d) 'original gravity' shall be taken 10 refer to the ~

gravity of the won from which a pan iclllar beer would be produced

after wa ter. if any, had b«n added during Ihe pntceu.

For the purpose of payment of duty on beer in accordance wi th Ihis

A".

the volume and original gravity in degrees Plato of the beer

relea$Cd from a brewery shall be the highest of

lh.",., dcd~red un I he lat>t: l ... r the comai ner .

(a)

(b) those cledared on the invoice or othe r documenl relat-

ing to the sale on delivery of the bee r .

(c)

those found by an alyt ica l means by the Comptroller.

055

1."'"

7 .. . .

1.029

17.284

7.312

1.071

7.Ssa

1.072

17.513

I.'"

urn

7.I1ll

I.(IJI

11.741

1.074

1.032

17.!rnl

8 ....

1.03)

18. 197 8.293 1.075 11.5)7 18.425 1.0)4 1.076 1.(117 1.0lS 8.781 18.M2 .... ' 9 .02< 1.036 1.078 18.878 urn 1.001 19 105 .2ft7

19. 331 1.038 I.'" 1.009 9.75 1 1.081 19.556 I. ... 19.782 9.993 I."" 1.083 10.234

007

1.04 1

A

P:ascd by the HOOK of Repraentlliva at Silting No. 178 of the 4th October,

''''.

RtO tA RD J . C"UCH t

Clerk 10 1111 Houu of Rtp~"'IJIIIIU.

I'wbfuW by,~ aq._ ... , of '~TO<"'lIIj .... _ KIIJri/;'

."""Wib , mid·Djpo,,;""'n • • a· ' ·'nformuzlORi - K .... iljo

"h • ....". n.I ..... ""',""' '''.(;\~'n_ ,." .... -.1 '" ,I!.. {.""·"n' ... ~ I .... ,,"~I( I · .. ·.,