ACT No. XV I or 1995 A.N ACT to mllktt plm'isiOllS for /h~ imposition DJ an utise dury on goods and/or mllfftrJ incidtnlol orCOfIIItcttd thtrtwith.

I asse nt.

(L .S.)

Uoo MIFSUD BONNICI

Preside nt

6ch J une, 1995

ACT No. XV I or 1995

A.N ACT to mllktt plm'isiOllS for /h~ imposition DJ an utise dury on goods

and/or mllfftrJ incidtnlol orCOfIIItcttd thtrtwith.

BE IT ENACTeD by the President. by and wi th the advice and con-

sent o f the House of Represenlalives. in this present Parliament assembled,

and by the authority of the !lime as follows:-

I..

This Act may be ciled as Ihc EJlc isc Duty Act, 1995, and sha ll be

deemed to have come into effect on the IsI January. 1995.

In this Act unless the conle",' ()(herwise ~uires

"Bonded warehouse" includes any room. Slore. warehouseorother

space appro\'ed and authorised by the Comptroller. (or the purpose of

this Act. under such conditions and covered by suc h bond iolnt (ann

of a security acceptable to Ihe Comptroller a~ lIlay be imposed by the

Comptroller ;

"Bonded warehouse keeper" and "keeper" means the person, au·

thorised to keep the bonded warehouse and any other pelWfl cmying

out the business on behalf. on acCOOll1 Of in lhe inleresl of lhe bonded

warehouse keeper.

.. COmptrolle .... has the same meaning assigned to it in the Cus-

toms Ordinance (Cap 37)

"Customs tariff' means the tariff cootained in the First Schedule

to the Jrnpon Duties Act (Cap. 337)

"duty" and "excise duty" mean the duty imposed by Ihis Act;

"excise good5" means any goods ofaclass or description as listed

in the First Schedule 10 this Act

"goods produced in Malta" means goods whose production has

been completed in Malta

"Gove rnment bonded warehouse" means a bonded warehouse

provided by the Comptroller

"Minister" means the minister responsible for customs;

"Producer of excise goods" and "producer" mean the person, in

whose name a certificate of registration for a production establishment

has been issued by vinue of Section 9 of this Ac!. aod any other person

carrying OUI the business of producing excise goods on behalf. on oc-

couot or in the in te~ of the producer.

"production" include any manufacrure, assembly. adaptation or

other process and the term "producer" shall be construed accordingly,

and, subject to any prov ision of th is Act or of any regulations made

thereunder, the production of any goods shall be deemed to have been

completed on the earlier of

the date when an anicle has been obtained which is

(i)

capable of fu lfilling the use for which it was produced, irrespec-

tive of packaging;

the date when the goods produced are removed for

(ii)

home consumption from the place where they have been produced

"production establishment" includes any warehouse, storehouse,

shop or other premises which is registered with the Comptroller for the

purpose of manufacturing or otllerwise producing excise goods;

"Proper Officer" means any officer charged by 1awful authori ty

with the performance of any duty under this Act

"release for frt.'C: cireulation" means the release by the Comptrol-

ler of imported excise goods without any further conditions aflt r ful-

filling all obligations imposed by this or any other law regulating re-

lease by customs

"release for consumption" means the maki ng available to a nalu-

ml Of' legal pel'1lOn, in Malta.of anyellcise goods, when theexcise goods

leave any amtngemcnt mOOe with the Compt ro ller in accordance with

regulations under Ihis Act under whi ch payment of tJ{cise dU lY is sus-

pended; Illld, any reference 10 an arrangemen t where duty is kept in

suspension shall be taken 10 refer 10 an arrangement made in accord-

ance with the regullli ions under this Act. whereby excise goods may be

kept or moved under specmcd cond itions without payment of duty;

"reJevam schedule" means the schedule 10 this Act in which the

rates of dUly and provisions specific 10 the particular ClICiiIC goods are

laid down.

The re shall be charged and levied by the Comptroller on

ALCQHOLANDALCO HOLlC BEVERAGES

Un fermented grape must w ith added alcohol class ified in

Customs Tariff heading No. 2204

- With alcoholic strengt h not cllceOOing 22% vol.

- With alcoholic strength e xceeding 22% vol but not

exceeding 45% vol

- With alcoholic strength exceeding 45% vol but nO(

exceeding 57% vol

- With al coholic strength exceeding 57% vol

Undenlllured ethyl alcoho l of an alcoholic strength by

volume of 80% or higher classified in Customs Tariff

heading No. 22.07

Denatured eth yl alcohol and olher spiriu of any suength

classified in Customs Tariff Heading 22.07

- Methylated spi rit as defined in section 3 of th e

Methy lated Spi rit Ordinance leap 89)

- Othe r denatured alcohol and spirit for industrial

prod uction. for pharmaceutical and for medical use.

denatured as di rected by the Comptroller of Customs

- Other denatured alcohol and spint

Compound alcoholic prepanltions classified in Customs Tariff

heading No 22.08 of a kind used for the industrial production

of soft drinks

A &58

Other akQholic producu clauified in CustOm.<i Tariff Heading

No. 22.08

• Vodka

or an alcoholic strength not C)lceeding 26% vol

Of an alcohol ic strength exceeding 26% vol bul not

exceeding 45.4% vol

Of an alcoholic strength exceeding 45.4% vol but nol

clIceeding 51%

- Other

Of an alcoholic suenglh no! exceeding 26% vol

Of an alcoholic strength exceeding 26% vol but not

exceeding 45% vol

Of an alcoholic strength exceeding 45% vol but not

exceeding 57% 10'01

Of an alcoholic strength exceeding 57'*' vol

F'dan I-Att kemm·iJ darba r-rabla lal-kliem ma lehtiegx mod Tlbi •.

iehor

"maMen ta' depott" tinkludi kull kamra , SIO'~ . maMen Jew

spazju iehor approval u awtorizzal mill-Kontrollur, ghall-ghan ta'

da n I·Att , laht dawk il-kondizzjonijiel u koperli minn dak I·

arrangament fiI-ghamJa la' garanzija li tkun aecettabbli ghall.

Ko ntrollur hekk kif jista' jip imposl mill·Kontrollur;

"kuslodju la' mah:t.en ta' depott" u "kustodj u" tfisscr il·

persuna awtorizzata li lagi'lmel kuslodja f maM.e n ta' depoit u kull

persuna ohra li tweltaq dak ix-xoghoJ fise m, Jew ghal Jew f) .

interess lal-kustodju ta' maltien ta' depoit;

'"Kontrollu r" ghandha j·istess lifsira moghtija lilha f1-

O rdi nanza tad-Owana (Kap. 37);

~ Iariffa lad·Owana~ russer il-Iariffa li hemm D-Ewwcl Skcda li

tinsab ma' I· AII dwar id-Dazji la' Imporuzzjoni (Kap. 337);

"dazju" u -dazju IBS·sisa" jfissru d·dazju impost b'dan I· An;

"oggctli dazjabbli" tfisser kull oggctt ta' Uassi ;ewdeskri2zjoni

kif inhuma elenkati fl-Ewwel Skeda li tinsab ma' dan I-An;

"oggclli prodolli rMalta" tfisscr oggetti Ii I·produzzjoni

taghhom tkun intemmct rMalta;

"mabien ta' depott tal-GYc m " tfisscr maMe n ta' depott

provdut mill-Kontrollur;

"Ministru" tfisscr i1-Minislru responsabbli ghad-dwana;

"produuur la' oggelli dazjabbli" u "produuur" ifissru 1-

persuna Ii jkun inhareg risimha ~crtifikal ta' rcgislrazzjoni ghal

slabbiliment ta' proouzzjoni bis-sahha la' I-artiko lu 91a' dan I-AIt ,

u kull persuna ohra Ii twellaq ix-xoghol ta' proouzzjoni la' oggelli

dazjabbli risem , ghal jcw fl-inte ress ta l-produttur;

- produzzjoni" tinUudi kull manifa ttura , assemblagg, adallar

jew proCess iehor u I-frai:i "proouttur" ghandha tinftihem skond

hekk , u, bla hsara g.I'Ial ku ll dispoZizzjoni ta ' da n I-Att Jew ta' kull

regolame nt maghm ul bis-sahha tieghu, il-proouzzjoni ta' oggelli

ghandha lilqies li Ikun inlemmel fl -ewwel dala Ii tigi

(i) metajkun inkiseboggeu lijkun kapatijwc n aq I-utu

li jkun gic prooott ghalih, minghajr cbda konsiderazzjoni dwar

I.ippakkjar ticghu ;

(ii) meta l-oggetli prodotti jilliehdu ghal konsum

domestik u mill-post lejn ikunu gew prodoui;

"slabbilimenl ta' produzzjoni " tinkludi kull mahten , store,

hanut jcw fond iehor lijkun registral mal-Ko ntrollur bil-ghan li jigu

manifallurali jcw mod ichor prodo ni oggeni dazjabbli;

" Uffitjal Inkarigat" lfisser kull uffi~jal li jkollu awtoriltl

legittima li jwenaq dmirijiel bis-sahha la' dan I-Att;

" rilaxx ghal tirkolazzjoni hielsa" tflSSCr ir-rilaxx li jsir mill-

Kontrollur ghar-rigward ta' oggelli dazjabbli importati minghajr

cbda kondizzjoni ohra wara li jitwen qu I-obbligi kollha imposti

b'din jew b' kullligi otlra li lirregola r-rilaxx mid-dwana;

" rilaxx ghall-konsum" russer li oggclli dazjabbli isiru

disponibbli ghal persuna naturali jew legali gewwa Malta mela I-

oggctli dazjabbli jotlo rgu mill-a"angamenl li jsir mal-Konlrollur

skond regolament maghmula bis-sahha la' dan I-An li permezz

laghhom jigi sospiz il-hlas la' dazju las-sisa ; u kull refcrerua ghal

arrangament li fih id-dazju jibqa' sospiz ghandu jinftihcm bllala li

jirreferi ghal arrangamenl maghmul skond ir-regolamenli

magbmulin blwal'Il'Ia ta' dan I-AIt , li bihom ojtelti dazjabbli jkunu

jislghu jiniammu jew jitmeuew ta1'll kondizzjonijiet spetifiti

minghajr l\1u la' dazju;

"skeda relevanti" tfisser I-iskeda li tinsab ma' dan I-Allli fiha

bemm stabbiliti ir-rati ta' datju u d-dispotizzjonijiet speCifiti dwar

oggetti datjabbli partikolari.

), (I) II-Kontrollur ghandu jitlob u jdal'll'lal akkonl lal-Gvcm lmpnti .. joDi

dazju tu-sisa fuq oAielti da.tjabbli.

(2) Id-dazju li jithaJlas fuq oggelti da.tjabbli ikun bir-rata

spetifikata n-Iskeda relevan ti li tinsab ma' dan I-All .

4- (I) Ghandu jilhallas id-dazju fuq l-oggett i dazjabbli fil-waql San'a·' .......

li dawn jigu imponati jew malli tiolemm il-produttjoni laghhom , skond

il-kat, u d-dazju ghandu jinhaddcm bir-rata slabbilila

(a) fiI-kai ta' xi importattjoni, fiI-waqt tar-rilau mid-dwana

ghal tirkolazzjoni hielsa j

(b) fiI-kat la ' produzzjoni fMalta, fil-waqt li l-oggclli jigu

rilanati ghal-konsum.

Ghandu wkoll isir dovul dazju tas-sisa fuq agetti

(2)

dazjabbli fiI-waqt u bir-rat.-stabbilila mela I-kondizzjonijiet li ta hthom

etenzjoni, sew jekk ghal kollox jew biss rparti. tkun inghalal taht xi ligi

ma jigux aklar imwettqa. jew fiI-waql li l·oUelli johorgu mill·

a"angament I; bih l-oggelti jkunu jislghu jiniammu mioghajr l\1as la'

dazju }ew rkull waql u biT- rala stabbilila mela oggetti importati jew

prodolli lo kalmenl jinslabu li ma jistllJ[ jinghala akkonl taghhom skond

rego!arnenli magbmula bis-sahha la' dan I-A tt qabcJ ma jkun thallas id-

dazju fuqhom .

5, Salv kif jigi provd ut mod iehor b' da n I-All jew kif jigi prcskrill vat> Hi_pp..

b'regoJamenti li jsiru bis-saliha lieghu, ebda oggett li jkun suggctt ghad- riI'!o~qaboI

ma

dazju

ghandu jigi rilanal mid-dwana jew mill-istabbilimeut ta'

produzzjoni kemm·il darba ma jkunux thallas id-datju fuqu .

TOBACCO AND TOBACCO PRODUCTS

Unmanufactured tobacco nnd tobacco refuse c lassified in

Customs Tariff headi ng No 24.0 1

- For use in the Industrial manufacture of cigars,

cheroots, cigarillos or pipe tobacco (1)

- Other

Cigars. cheroots and cigarillos classified in Cusloms Tariff

head ing No 24.02

Cigarettes class ified in Customs Tariff heading No 24.02

- Of an overall length not exceeding 7Smm

- Of an overall length exceeding 7Smm

OIlier manufaclll red tobacco classified in ClIstoms Tariff

Heading No 24.03

- Pipe tobacco

- Tobacco, cu t Of uncut and blended but not

Further man ufactured for the industrial

production of cigareue5 (2)

- Homogeni sed or reconstructed tobacco for the

ind ustrial prod uction of ci gars, cheroot and

cigari llos

- Homogenised or recons!ructed tob3cco for

the ind ustrial production o f cigarettes

· C hewing tobacco and snuff

• Extracts and essences of tobacco used mainl y

for the man ufacture of insectk ides

• Other manufactured tobacco or tobacco

substitute including homogenised and

reconstructed tobacco

,nt"'"' ,..."jo-

od or I ...... cd by a p<no. ioo '''l00I0< ...... a pn>do< .~,.

lbis . - of dul1 oppIia 0fI/y 10 ......... r .........

'"

....... ~ 10 _ _ rl<:l_ ~ or PP" IVbac.· i. ~ .

. "..r..,..".,.j.

0) llIi ... te of d .. ) oppI\co II1II110 lOb"""", OIl! or .1IOIII ... t I" ... boIIlICII r.nh .......

.

.

.

FOURnI SCHEDULE

PETROLEUM OILS AND GASES AND OTHER GASEOUS HYDROCARBONS

MOCOf vehicle spirit and light oils, ocher than lubricating or

hydraulic oils, with. density up to 0.780 exclusive at a

lerTipCi atun: of 15"C. classi(Jed in Customs Tariff beading No.

(I)

accou nt of tile Govcmmem an excise du ty on c'\cise goods.

(2) The duty payable on ucise goods shall be at the rate specified

in the relevaOl 5<:hedule 10 this Act.

(Section 13 (4»

PART A

Excise Goods Regulations, 1995

These regu lations may be cited as the Exci5e Goods Regulations,

1.

1995.

2. These Regulations apply to the excise goods to which the Excise

Duly Act, 1995 applies.

3. In these rcgulatioll5 unless the con~t otherwise requires; "the

Act" means the Excise Duty Act, 1995, and all ()(her terms shall have the

meaning assigned to them by the Act.

4. An application to register a production establishment in terms of

section 9 of the Act, shall be made in writing to the Comptroller and shall

inc lude the following particul ars

the name aoo address of the applicant

(a)

(b) thcstarus (sole proprietor, pannen.hip, limited liability com-

pany or other status) of the applicant's business;

(c)

the address of the premiSC5 to be registered;

Cd) an architecl's plan of the premises ind icating its boundaries

and exact location

(e) the nature and description of excise goods that are intended

to be produced;

(t) the date on which the: applicant intends to begin production

of excise goods;

(g) an estimate of t~ maJl:imum yearly productive capacity of

the intended produclion establishment.

S. 1beComptrol1ermay refuse 10 accept an application for registcring

a production establishment in the name of a person who has been convicted

of any offence under th e Act. and any registration of a produc ti on

establishment shall cease 10 be in force upon lhe conviction of the person in

whose name the prod uction establishment is registered.

6. (1)

The Comptroller shall issue in the name of th e applicant a

certificate of registration in respe<:t of each sepanl!e producti()n establishment

duly registered persuant to such application.

(2) The issue of such certificate shall be without prejudice to any

obligation on the pan of the applicant 10 obtain any licences or permits as

required by any olher law and whe re the Comptroller deems it fit, such

certificate may !"lot be issued before the applicam had obtained the relevant

licences or pennits.

(3) The certificate of registration shall remain the property of

the Comptroller.

(4)

Every certificate of registration issued shall be kept at all times

on the premises to which it relates and shall be produced for inspection to the

proper officer on demand.

(5) Any altered circumstances affecting the particulars mentioned

in regulation 4 of these Regulations on the part of the producer or the person

in whose name the production establishment is registered. shall be notified

immed iately 10 the Comptroller and the latter may amend the certificate of

registration or replace it by a fresh onc. Failure on the pan of the producer to

notify the Comptroller of any material change or changes affecting the said

panic" lars sha ll in val idate the certificate of registration.

(6) The Comptroller may, for reasonable cause, vary th e

paniculars required on the certificate of registration provided that 14 days'

notice in writing are given to the producer informing him of such variations.

7. (I) A producer shall notify the Comptroller of the cessation of

production or the intention 10 cease production at any production establishment

registered in his name.

(2) Where the Comptroller is satisfied that a producer has ceased

to produce e~cise goo::ls at any production establishment. he may revoke the

registration of the relevant production establishment at any time.

8. For the purpose of section 2 of the Act. and without prejudice to the

provisions of subsection (5) of section 9 of the Act and section 11 of the

Spirits Ordinance (Cap. 41) and any other specific provisions for particular

goods mentioned elsewhere in these or other regulations, a production

establishment shall be deemed as producing excise goods where any of the

following processes are performed

(i ) obtaining excise goods from any substance or natural source

by any method;

(ii) obtaining one description of excise goods from other goods

by e:uraction. fraclioning, distillation,fermentation, mixing. diluting,

blending. assembling, addition or any other process; or

(iii) packaging of excise goods produced or imported in bulk

into any package

Provided that where any of these processes is perfonned in a

government bonded wan::housc. registrolion shall not be required.

9. ( I) The person, finn. partnership or compan y in whose name the P:o.ymetIt of dllly

production establishment is registered shall be responsible for the payment Md oeaIriI,.

of cllcise duty as specified in section 3 of the Act. at the ti me payment of

duty becomes due. Such payment shall be effected at Customs House or at

any other place appointed by notice in the Government Gazette, on an entry

COfltaining such particulars as the Compuollcr may dira:t or as may otherwise

be prescribed under the Act.

(2) It shal l be lawful for the Comptroller, in order to safeguan:l

revenue, to require a securi ty from the producer in the fonn of a sum of

money dcpcsited at the Customs Department, or in some other fonn acceptable

to the Comptroller, for an amount nOl eJ(cecding the duty estimated before-

hand to become due during the periods between the times at which payments

are effected .

10. Excise duty due on goods released from customs stati ons or bonded HOIIIpoym •• uof

warehouses controlled by Customs, shall be paid before such goods are dUly i'IO ~

released. In other cases, the el(cise dUly shall be paid before such goods are etr«:led.

rel .... sed or periodically as may be allowed by the Comptroller on the goods

released during a specific period as directed by him. Failing such directive

duty shall be paid not later than fi ve days following the last Sunday of each

calendar month in sett le ment of all duty du e on goods released for

consumption up to that Sunday.

11 . The duty shall be assessed on the quanti ty as units, net kilos, Of Aw'! ''''''' 01

litres as appropriare and where applicable. on the akoholic strength Of specific Dooty.

gravity, as specified in the schedule to the Act, relevant to the panicular

goods.

12. (1) Save as is otherwise provided by any law el(cise goods ICupinlonc!

produced in Malta may be kept by the producer under duty suspension within 1.40,;".0( E>.oioe

the precincts of a registered production establishment.

(2) Such good~ may be moved under du ty suspension from a

registered producti on establishment to another production establishment or

approved bonded warehouse or from an approved bonded warehouse to a

registered production establ ishment or lIIlothe r approved bonded warehouse

and from such production establishment or warehouse to a place of loading

for el(port as merchand ise or as ship's stores or for delivery to persons

exempted as provided for in sections 14 of the Act.

(3) All such removal of excise goods without payment of duty

shall unless IheComptrol1e r may otherwise allow, be subjeclto the following

cond itions

(a) The goods are tfMsponed in containers or packages which

are secured by a fann of seal approved by the Comptroller or under

cu~tom s escort, in either case as directed by the Comptroller; and

(b)

the goods are accompanied by a document signed by the

consignor aoo approved by the Comptroller. which shall specify the

place fro m which they are despatched and the place to which they are

consigned and the Quantity and description of the goods; and

(c) such document shall be signed by the consignee acknow l-

edging receipt or in the case of shipment , by the proper officer ac-

knowledging receipt on bonrd.

13. ( I) The Comptroller may reqLlire any u cise goods 10 be coloured

or matted by means of bands. Of tags or other devices as may be directed by

the Comptroller or as may be prescribed under the Act.

(2) No exc ise goods shall be released for consumption un less

they bear suc li markin g or colouri ng.

14. lbe colouri ng or marking of excise goods where suc h goods had

IlOI bet n imported already so coloured Of rnari(ed. shall be carried out under

customs supervision or as the Comptroller may direct. and the expense for

the allenwnce of customs officers to supervise such operation shall be borne

by the producer(lr warehoose keeper, as the case may be, at the rates prevaili ng

accord ing to such regulations as may be made under the Act or the Customs

Ordinance.

15. The producer of excise goods or warehouse keeper shall keep

records and accoun ts as specified in these regulations or as oth erwise

prescribed and shall be bound to preserve such records for six years or such

sooner period as the Comptroller may allow.

16. 1be producer or bonded wa~hou se keeper shall produce to the

Comptro ller

0) a period ic statement giving details of all sales or deliveries

and other issues of excise goods released from the produc tion estab-

lishment or bonded warehouse during a period as delennined by the

Comp1roller and in such fonn as the Comptro ller may direct or as oth-

erwise prescribed in respect to thc particul ar excise goods;

(il) an audited statement for each accoonting period cenificd by

a cert ified public auditor in respect of all production. stocks kept at the

production establishment and sales (lf cxcise goods made during the

accounting period. in thc case ora producer. and containing such infor-

mation as may be prescribed in relation 10 part icular excise goods;

(iii) an audited statement for each accou nting period certified

by a certified public auditor in respect of every introd uction, stocks

kept in the bonded warehouse other than a government bonded ware-

house and sales, issues or other deliveries of excise goods made during

the accountin g period. in the case of a bonded warehoose kee per, con-

taining such information as may be prescribed in relation 10 particular

goods.

(IV) 1be tcnn of an accoun ting period sIWl be of six months or

such longer period as the ComptrOller may al low or as may otherwise

be prescribed and the audited statement shall reach the Comptroller

within thinydays after the end of each accounting period being reported

,pon.

17. Excise goods in respect 10 any accounting period wh ich were Coo+<

recorded as produced or introduced in I production eslablishment or bonded b".

warehouse and which are not Sllillf8CtOrily shown 10 ha ve been sold or

legitimately IlImoved from the production establishment or bonded WlU'enouse

and on which no duty had been paid shall be deemed as goods unaccounted

for and the Comptroller shall, without prejudice 10 any other action which

may be taken against the producer or leepc:r in terms of the Act or any other

law, allow the payment of the dUlY due 011 the discrepancy.

PARTS

Alcohol alKl Alcoholk Benrages Regulati ons, 1995

I. These regulations may be cited as the Alcohollllld Alcoholic Bev-

erages Regulations. 1995.

2. 1l1ese reguiOlions shall apply to alcohol and alcoholic products

specified as excise goods by the Excise Duty Act, 1995.

3. In these regulluion!, un less the context od!erwisc ~ires. ''the

Ace means the Excise Duty Act. 1995. and all other term s shall have tile

meaning assigned to them by the ACI.

4. ( I) Any person who is a producer, importer, wasehouse keeper

or dealer in the goods specified in regulation 2 shall canfoon with the re-

quirements OrlM relevant provisions oftbe Spirits Ordinance (Cap. 4 1).

(2)

1lIe provisions of the Alcoholic Bever1lges Regulations

1974 and ohny other regu lation made unda the Spirits Ordinance (Cap. 4 1)

shall apply, to the extent nQ( otherwise provided for in the Excise Goods

Regulations 1995 Of these regulations. to alcoholic beverages cnlisted in the

First Schedule 10 the Aa and which are also specified in lhe Second Sched·

ule to the ACI.

5. ( I) Any pelWn who produces the goods specified in regulation 2

shall. in ;diition to !he obligations imposed by the Spirits Ordinance (Cap.

41 ). register any production establiMlmenl in whkh such goods are produced

or intended to be produced in accOfdance wi th seclion 9 of the Act and as

regulated by regulations 4 10 8 of the Excise Goods Regulations. 1995.

(2) The provisions of subsection (5) of section 9 of the Act ap-

plies only to the extent allowed by the Spirits Ordinance (Cap. 41) in respecl

to alcohol and akoholic products.

6. The Comptroller shall issue a ccnirtcate of registration in accord·

ance with regulation 6 of the Excise Goods Regulat ions 1995 and may with -

hold the issue. or revoke such cenificate if the applicant fails to confOlm

with the requirements imposed by the Spirits Ordinance (Cap. 4 I).

7. Any refcrence in the Spirits Ordinance (Cap. 4 1) to duty payable

on spirits shall be taken to refer also to the excise duty payable under the Act.

8. Excise duty on imponed spirits. including prepared alcoholic bev-

erages subject to duty under the Act. shall become leviable III the time of

imponlltion and shall be assessed allhe rdte prevailing III such time as the

spi ri ts are released by Customs on the quant ity in litres and according to

their alcoholic strength as specified in the relevllnt schedule to the Act.

9. Excise dut), on ak:()holic products manufBl:lured from imported or Tu point

locally distilled spiri t s hall become due at the rate applicable to the specific ~

manufocturcd product at the lime the spiri t is d il Uled, blended or mixed with

o lher ingredients and the dUlY paid on the spirit shal l be deducted from the

du ty dueon the specific manufactured product proviOOd that the duty c harge-

able on the alcoholic content of the product shall at no time be less than that

whic h was leviable on lite spirit at time of importation or distillat ion.

10. ( 1)

Imponod spirit!; removed to a bonded warehouse shall be

treated in the same manner and shall be subject to the same conditions as are

a ll owed or imposed by Pan VI o fltle Spirits Ordinance (Cap. 4 1) on locall y

distilled spirits. and the person or persons respon sible for such spirits shall

keep such records as are en visaged in the !;aid Ordinance.

(2) III case of default the person or persons responsible for such

spirits shall become liable 10 Ihe same penalties contemplated under Pan VI

of the said Ordinance.

11 . (1) Without prejudice to the provisions of paragraph (I) of reg- SLlbmininlof

ulati on 10 the producer or warehouse keeper shall submit to the Com ptrol - " 1II.menl<

ler, no( later than 30 days following the cnd of each calendar year, a state-

ment certified by a Public Auditor testifying the following

(a)

in the case of a producer

(i) the quantity in litres of spirit produced during the re le-

vant period. specifying the alcoholic strength and type of spirit;

the quanti ty in litres of alcoholic products produced

(ii)

during the re levant period. specify ing type. alcoholic strength and

whether derived from dil ution. blending or o(her process;

(iii) the yield of each bottling operation for each product

specifying the number of bou les and the ir capacity

(iv) the quantity in litres of bulk spirits kept in stock. spec-

ifying type and strength as at the end of the relevant period

(v) the quantity in litreS of each packaged alcoholic prod-

uct keP,l in stock at the cnd of the relevant period. specifying type

strength and 'J'8Ckage description

(vi) the quant ity in litres of products sold or otherwise re-

moved from the production establishment during the relevant pc-

riod. specifying the nature of transaction;

(b)

in the case of a warehouse keeper

the quantity in litres of spirits or other alcoholic prod-

( i)

ucts introduced into the bonded warehouse. indicating the source

during the relevant period, specifying types and strength;

(il) the infonnation required by subparngraphs (ii). (m),

(iv) and (v) of paragraph (a) of thi s regulation;

(iii) the quanlity of products removed from the bonded

ware.house during the relevant period specifying types and whether

released ror home consumption. for export o r otherwise.

(2) Any person who fails to comply with the provisions of thi s

reg ulation shall be gui lty o f an offence and shall be liable, on conviction 10 a

fine (mu/m) not exceeding LmSOO.

PARTe

Tobacco Ind Tobacco Products Regulations, 1995

1. These regulations may becited as lhe Tobacco and Tobacco Prod-

uelS Regulations, 1995.

2. In these regulations unless the context OI:herwise requires

"the Act" means the Excise Dui)' Act. 1'995;

"cigarctlc" means the anicle ordinarily described by that name in

the tobacco U'ade and which length excluding the filter or mouthpiece.

if any, does nol exceed niDe centimetres. Where such length exoeed~

nine centimetres eac h portion of nine cen ti metres or fraction thefllOf

above nine centimettes shall be counted as tOllstituling an<Mhcr eiga-

relit for the purpose of the Act, such that a cigarellt whose length.

excluding filter, exceeds nine centimetres shall be counted as two cig-

arettes, or three cigarettes if it exceeds eighteen ccntimcu"es and so on;

"cigars" includes cheroots and cigarill os as well as any art icle

ordinarily described by that name in the lobace trade;

"Customs Tariff' refers to the First Schedule 10 the Import Du-

ties Act and any Tariff substituting the same;

"packet" includes any wrapper, carton, box, tin or othercontain-

er immediately enclosing cigarettes; .

''tobacco'', ''tobacco substitutes" and "products thereof' shaH be

taken to mean the goods classified in Chapter 24 of the Customs Tarifr.

3. 1bcse regU lations shall apply to tobacco, tobacco substitutes and

products thereof which are spccifJCd as excise goods according to the Act.

4. No person shall manufacture, process or prepare for sale any

cigarettes, cigars orOlher tobacco products OIherwise than in conformity with

theprovisioos of section 9 of the Act.

5. ( I) No person may prepare for sale. expose or offer for sale, sell

or otherwise dispose of any cigarettes other than in packets sealed with a

band or stamp as provided for in rcgulatioo6 or 10 as the case may be.

(2) No person may acquire. keep for salt, expose or offer for

sale, or sell any cigarettes, other than in packets which conform to the

provision of paragraph (1) of this regulation.

(3) It shall be lawful for the Comptroller to exempt in wri ting

from the provision of the preceding paragraph, under such conditions as he

may deem fit to impose any locally manufactured cigarettes intcnded to be

exponed or as ships' supply or for sale to persons exempted by or under any

law from the payment of excise du ty.

No imponed cigarettes shall be rel eased by Customs and no

6. (I)

dgareues shall be released from a bonded warehouse unless the packet. box or

container immediately enclosing the ciprettcs has been seaJed by a band or

stamp affixed in such a manner as 10 cnsu~ its deSlruction when such packet.

bo1{ o r container is opened.

Such bands or slamps shall be: issued by the ComplrolJcr on

(2)

appl icalion by the im porter of cigarcues at the price of fifly cents per thousand

bands or stamps.

Any quantity of cigaretteS found in the possession of any person in

7. contl'llvcnlion to the provisions of regullllions 5 01'"6 shall. without prejudice 10

any other penalty provided for under the Act or any other law, be forefcitc:d to

Government.

8. Excise duI)' leviable on cigarctles which are produced in Malll shall

of~7". ofduly be p;aid by the producer before disposing of IRe cigarclte5 by sale. deposit on

~~Ju,,;'; MllU.. consignment, or in IlllY other manner whereby such cigarettes pass out of his

control or posses.sion.

9. &cise du ty on imported cigareucs sllall be paid before sucll ciga-

reues are released by CUSloms. 01" if remcwcd 10 a bonded warcllouse, bdore

release from such warehouse.

10. ( I) Pa ymcnt of ucise dUlY on cigarcues prod uced in Malta sllall

be indicated by affixing 10 cvery packet. box. car10n or othercontaincr, a band

01" stamp of the denomi nation representing the amounl of dUly due according

10 the AC I fOl"every quantity of cigareltes no( exceeding Iwenly in every pack.

Cl. box. canon 01" OIher contaiocr.

(2) Such bands or stamps shall be affixed to OI"across the opening

of tile p.1cket. box. carton or Oilier container in such a man ner as to ensure its

destfUclion when luch packCI, box. canon or other contai ner is opened.

(3) The said bands or stamps shall be of lhe type approved by the

Compt roller and .hall be su pplied in bund les or sheets of nOl Icss Ihan fi ve

hundred againsl payment of lhe face val ue thereof at the Custom House or at

any OIher place to be appointed by the Minister through a noticc in the Gov.

ernme nt Gazette.

11 . The quantity of tobacco resul ting aftcr deducting the aggregllte of

the qu::antity of tobacco lying in Slock al the produaion establishment, lhe

quantity of products recorded as produced and the quantity of tobacco offals

deemed unsuitable for producti on and sti11lying ottllc production establish-

ment from the quant ity recorded as introduced into the production establish-

men t. shall be considered IlS havi ng been manufactured imo the products for

which the product ion csrablisllrncnt is registered unless the producer can prove

OIherwise 10 the: satisflll;tion of the Comptroller.

12. (1) The producer of tobacco and tobacco producl5 shall 5ubmill0

tile Comptroller a statement sllowing, in respect of the production of eaell

product. during each quarterl y period respectively ending on the IllSt day of

lhe months of MlIfCh. June. September and December of each year

(a) the weight of leaf tobacco, of tobacco substitUle5 and of to-

bacco imported cut or cut and blended but not further manufactured,

held by him on the fi rst day of such period at any production establish-

ment registered in his name;

(b) the weight of any tobacco as aforesaid acqu ired by him dur-

ing each such period, slating from where acquired;

(c) the weight of any tobacco as aforesaid sold or otherwise dis-

posed of during such period and to whom it was sold or in whose fa-

vour it was disposed of;

(d) the quantity of each product manufactured by him during

each such period; and

(e) the weight of offal resulting from the manufacltrre of each

tobacco product during each such period at any production establish-

ment registered in his name.

(2) The said slatement shall be produced to the Comptroller not

later than the twenty-first day of the month immediately following the end of

each quarterly period referred to in paragraph ( I) of this regulation and shall

be so compiled as to show the infonnBt ion required to be furn ished. classi-

rlCd separately under leaf tobacco. tobacco substitute, tobacco imported cut

and tobacco imported cut and blended.

(3) Any person who fai ls to comply with the provisions of this

regulation shall be guilty of an offence and shall be liable on conviction to a

fine (mulfa) not CAceeding Lm500.

13. The following records shall be kept by the producer of tobacco

products in accordance wi th regulation 15 of the Excise Goods Regulations

1995

(a) All records relating to the infonnBtion requ ired to be sub-

mitted to the Comptroller according to the last preceding regulation.

"'"

Customs warehousing and releasing entries. invoices. de-

(b)

livery orders and all other documents concerned with th e importation,

acquisition. sales. deliveries. exportation or transfer of tobacco. tobllC-

co substitutes and products thereof.

14. (1) It shall not be lawful for any person other than a person ..... ·=··wof

~emp!ed under section 14 of the Act. to acquire by any title whatsoever or ,""KCO ptOCIuca In

be in possession of any cigarettcs in conlainers to which the band, or stamp """",_iOlO

mencioned in regulUlion 6 Of 10 has not been affixed.

(2) It shall not be lawful for any person other than a person ex-

empted under section \4 of the Act. knowingly to acqu ire by any titie what-

soever Of be in possession of cigarettes or any other tobacco produc1. in

respect of which the dUly which is, or but for the exemption granted under

th e Act would be leviable under the Act has not been paid.

(3) For the purpose of the last preceding paragraph. tobacco prod-

ucts in respect of which payment of drawback has been allowed shall be

deemed 10 be tobacco products in respect of which duty has not been paid.

15. In accordance with section 14 of the ACI. the provisions of tbese

regulations shall nO( apply 10 a person who produces hand rolled cigarettes

in the circumstances mentioned in paragrnph (b) of subscl.:lion (5) of section

9 of the Act, provided such c igaretles are produced from tobacco or tobacco

substitutes on which excise and impon dUlyorany other tax, where applicable,

has been paid.

PARTD

Petroleum Oils and

Gases Regulations, 1995

1. These regulations may be cired as the Petroleum Oils and Gases Ciulion.

Regulations, 1995.

2. 1llese regu latiollll shall apply to petroleum oils and gases speci· • __

rlOd as excise goods by the Excise Duty ACI.I99S.

3. In these regulations. unless the context otherwise requires

"the Act" means the Excise Duty Act 1995 ;

"observed temperature" means the temperature of the product 10

be measured. which had DOl: been re<:en tl y lowered or raised in order 10

faci litate passage through pipelines or for an y other purposes: and

811 other terms shall have the meaning assigned 10 lhem by the Act.

Excise dLlIY on petroleum oils of a density below 0.900 at a

4. (I)

temperature of IS"C shall becalculated on the volume in litres. Thequanlity

of such oils and gases shall be measured at observed temperature provided

that any of such products had DOl: been artifICially heated 10 faci lil.ate passage

through the pipeline or for any other purpose. in which case the quantity

measured at high temperature shall be convened to ilS relative quantity al a

temperature of 1S"C.

Excise duty on gases shall be calculated on the net w~ighl in

(2)

ki lograms.

S. PetroleLlm oil and gas storage installations shall for the PLlrpose of huullOlio ....

these regulations be deemed to be approved bonded warehouses if so ap-

proved by the Comptroller. and storage installation keeper shaJ1 likewise be

deemed to be an approved warehouse keeper.

A detailed plan of the storage installation shall be submitted to the

6. Comptroller before approval as a bonded warehoLlse is given. and no altera·

tions shall be effected to the storage tanks. pipelines, inlet or outlet valves

connecred 10 lhe stOfllge tanks or to the pipeline. before nOlirlCAtion to and

approval by the Comptroller.

( I ) All storage tanks and service lanks shall be calibrated and the

7. capacilY of all pipelines shall be ascenained 10 the satisfaction oflhe Comp-

troller.

Any pelroleLlm oil produced in a production establishment

(2)

shall be stored in tanks calibrated as provided for in paragraph ( I ) of this

regulation and all gas so produced shall be measured and stored in such man-

ner as the Comptroller may direct.

8. All imported petroleum oil or gas shall be landed from the import-

ing vessel under Customs supervision and when imported in bulk shall be

conveyed through approved pipelines to the storage tanks which are calibrat-

ed as specified in regulation 7 or otherwise tnea5ured 10 the satisfacti on oflhe

Comptroller.

9. Pet ro leum oil or gas di sc harged into the storage tanks aflcr being

produted or imported shall be measured by the customs OfrlCer to ascertain

the quamilY of oil or gas produced or imported before any is.mes from such

tank s are made.

( I) In derogation to the provision of paragraph (ii) of Rul e 8 of

10. lhe ~cise Goods Regulations 1995, blending of fuel oil of a density above

0.900 at 15"C with diesel oil for bunkering purposes or for meeting the spec-

ificalions requested by a punicu tar customer sllall not by itself co nstitute pro-

duction of petroleum oils.

(2) Blend ing of fuel oil with diesel oil for bunkering or other

purposes shall be carried out only as directed by the ComptrOller and under

such cOTKlilions as he may impose.

(3) ElIcept as provided for in the preceding paragraph of this reg·

ulation oils of different density shall not be milled in a bonded installation

unless such installation is also registered as a production establishmen t.

11 . ( I) The producer of petroleum oils Of gases shall produce to the

Comptro ller. not later than 5 days after the last Sunday of each calendar month,

a return declaring the respective quantity of each type of petroleum oil or gas

produced. the quantity of such products kept in stock attne production estab-

lis hment. and the quantities of such prod ucts re leased for home consumption,

as bunkering fuel, as merc handise for ellport, or for any other destination

covered by an exemption order, up to and during the period ending at the last

Sunday of each month.

(2) 'The bonded installation Of ware house keeper shall produce to

the Comptroller, not later than 5 days after the last Sunday of eac h calendar

month a return declaring the quantity of each type of product introd uced into

the bonded premises specifyi ng the date of ware housing, tlte import ing ves·

sel. the quantity of each type of product released from the bonded premises

for home consumption. for export as merchandise. as bunkering fue l. or for

any other destination covered by an exemption oroer.

(3) In the case of dUly fret! releases, the monthly return specified

in the preceding paragraph ( I) and (2) he reof shall be su pported by copies of

export documents or other delivery documents relevan t 10 such transactions.

12 ( I) Not later than thirty days after the end of June and the end of

December of each year or as otherwise directed by the Comptroller the pr0-

duce r shall submit to IheComptrollera statement cenified by a public audilor

containi ng the following details

(a) the quantity in metric tons of crude oil or gas extracted from

any source or imported and introduced into the production establish·

ment, specifying the date and origin of each introduction

(b) the quantity in kilograms or litres IS appropriate, of oils

and other materials imponed or otherwise obIained M raws material

for processing, specifying the type, the density at 15"C, the date and

the importing vessel of each importation;

(c) lhequantityor each type of oil and lIS pn.xtuced specifying

the relative density at I S*C o( each type of oil or gM;

Cd) the quantity of oil and gM in kilograms or litres as appro-

priate con.sumcd by the producer in beatinl or fuelling the machinery

for the process of prodlJCtion;

(e) the quantity or each type of oil and gas in kilograms or li-

tres as appropriate, sold, exported or otherwise delivered from the pro-

duction establishment;

the quantity of each type of oil and las produced which is

(f)

kept in stock 11 the production establishment as on the end of each

period;

the balance of crude orotheroils and rnatr:rials, obtained as

(g)

naw materials. still in stock at the production establishment at the end

of each period; and

(h) the amount of excise duty paid during the period being re-

p<x1ed upon.

1lIe bonded stomge installation or warehouse keeper shall

(2)

submit to the Comptroller not later than thirty days after the end of Decem-

ber of each year or as otherwise di rected by the Comptroller I sta.tcmen t

certified by a public accoontant contai ni ng the (ollowing detai ls

(a) the quantity in kilograms or liltCS as appropriate of all oils

and gases introduced into the installation or warehou.5e specifying each

type of product, the dale of warehousing and the importing vessel or

other $OUrce;

the quantity of each type of oil and gas released from the

(b)

installation or warehouse as sales, as exports. as bunkering fuel and as

other deliveries, specifying which type of transaction;

(c) the balance of quantities for each type of oil or gas kept in

stock allhe inslallllion or warehouse at the cnd of the year. and

(d) the amount of excise du ty paid during the year being re--

OOrted upon.

13. 1lIe folloWing recoros shall be kept by the producer or the 5tor-

age installation or warehouse keeper in accordance with regulation IS of the

Excise Goods Regulatio ns. 1995

( 1) All records relating to the in formation requi red 10 be submil-

tal 10 the Comptroller accordi ng to regulat ion 12 of these regu lations.

(2) Customs ware housing and issuing entries, invoices, delivery

orders and all other documcnls concerned with the importation, acquisi-

tion. sales, de li veries. cxportations or transfer of petrole um oils, gases,

:md raw material s.

14. Any person who fails locomply with the provisions of mgulations

11 or 12 of these regulations sha ll be guilty of an offence and shall be liable

on convic tion 10 n fi ne (mu/w) nO! exceeding Lm500 .

The producer or bonded storage installation or warehouse kee per

15. shall be responsible to provide such measu ring appl iances, gauges.. cali bra-

ti on and conversion tables. and any OIher instrument or tool which theComp.

troHer may require for ascertaini ng the quantities or relati ve densities of any

product and funhennore shall afford such facilities and assistance as may be

requ ired by lne Comptroller Of officers delegated by him. for the examina-

tion, taki ng accOUnl or for sampling any oil or gas on the premises of tne

prod ucer or keeper or any ()(ner place where such opem!ions are required 10

be done on products produced by the producer or kept by the keeper and such

fac ilities sha ll include re aso nable accommodmion for officers of customs del-

egated as aforesaid for such durot ion as may be necessary for these operations

10 be carried out.

J 6.

Excise dUly due on petroleu m oils or gases released for coosump-

tion from the production establishment or from a bonded storage instal lation

or warehouse sha ll be remitted to the Comptroller not later than five days

following the last Sunday of each calendar month ill settlement of all the duly

due on the products so released up to that Sunday.

Passed by the House of Representatives at Sitting No. 426 of the 29th May, 1995.

LA WR ENCE G ONZI

Speaker

RtC lt ARD J. CAUC Ht

Clerk 10 IlIe House of Represemalil'ts

Ippubbliklll11id·Dipaniment to' ~Inf"'~ - KMtit;. - I'tJ>IUItnI by IN {)q»mnntl of I"'~ - Kaui/jtI

Mid"' gJI n.I'lImporija lII..(;~", - Prfnud .. IN ~ I'ri1IliIot ,...,.

( I) Excise goods shall be liable 10 dUly at the lime of !heir

importation «on the completion oftheirpmdllCtion. as !he case may be. and

duty shall be: computed at the nlle prevailing

(a) in the case of imponat ion at the time of release by customs

for free circulations

(b) in the case of production in Mal ta. Bl the time the goods are

re leased for consulllption.

(2) Excise du ty on e~cise goods shall also become due at the lilnt

and 8t the nue prevailing when the conditions under which an exemption,

whether in whole or in pan. has been granted under any law are no longer

fu lfi lled. Of at the time the goods leave any amUlgement by whic h the goods

may be kept without payment of duty or at any time and at the rute prevailing

when imported or locally produced good5 are found 10 be unacl;ounted for in

occonlance with reg\lwions made uOOer this Act before duty thereon has

been paid.

Save asocherw isc provided for in this Act or pre.'iCribcd by regula·

tions thereunder. 00 goods which are subjcct lo duty shall be released from

customs or from the production establ ishment unless the duty on the said

goods has been paid.

Any excise duty which is proved to the satisfaction of the comp·

troll er to ha ve been paid on goods which are used as ingredients or compo-

nents in the production of excise goods produced in Malta shllll be credited

against the duty payable on the goods produced, provided Ihat lhe said credit

shall not exceed the dUly on the goods produced.

The dUlY imposed under th is Act shall be without prejudice to any

other duty or tax imposed by any other law.

(1) The liability for the payment of dUly Oil excise goods shall lie Po~""'nt or d",y.

with the importer, bonded warehouse keeper or the producer, as the CHse

1l'IIl)' be.

(2) Where two or more persons arc liable for the payment of the

duly in terms of subsection ( J) of Ihis section thei r liability shall be joi nt and

sevcl1ll.

(3) Action for the collection of any tax payable under this Act

may be inslilllted by the Comp'rol1e r in the competent cou rt of civil jurisdic-

tion nO! later than six years from the dale from which the excise duty be·

co mes payable under this Act.

( I) It shall not be lawful for any persoo in Malta to produce excise Production

goods at any place other Ihan a production establi shment or a Government w>bliloh""''''.

bonded warehouse.

(2) Applications for the registJ1llion of production establi shment s

shall be made to the Comptro ller in such man ner and shall contai n suc h in·

fonnalion and be accompan ied by such documents, plans and certificates as

may be prescribed.

(3) A certificate of registr'lltion shall be issued in such circum-

stances and in such a manner, and shal l be val id for such period and subject

to such conditions, as may be ~ribed ,

(4) A separate registr'lltion shall be ~uired in respect of each

production establishment.

(5) Subjeclto any regulations made under this Act. subsection

(I) of this section shall nOl apply to producti on of excise goods produced

merely by reason of

(a) operations during which small and negligible quan tit ies of

excise goods as may be prescribed arc obtained incidentall y

(b) production of such c.IIcise goods. as may be prescribed and

unde r such conditions as are laid down by regula tions. by an ind ividu·

al. in reasonable quantities for consumption by himself Of" members of

his famil y li ving in his household. his employees or his guests;

(c) such other operations as m3)' be presc ribed.

A producer and a bonded warehouse keeper of excise goods shall lteconl, lIId

".10""'""

in respect of excise goods;

(a) keep in such ronn and manner as may be prescribed. an ac-

COU Di of all excise goods produced by him. in the case of a prod uction

esulblishmcnt. or kept by him in the case of a bonded warehouse. of all

excise goods in stock and of every de li ve ry and sale thereof. as well as..

in tile case of a producer. all tile mw materials used in the production of

such excise goods, and 10 make available such accounts 10 the Comp-

troller as and when requ ired by the Comptroller; and

(b) shall produce 10 Ihe Complrolk:r a Slah:mcn! al such lime. fOf

suc h period and in such manner as may be pr=:ribcd declaring the

qUlUlli lyof

(i) in the caseof a producer. all c)tcise goods produced, all

stocks lying al any produclion establishmenl and I II cJIOcise goods

released fmm the production eSl.ablishmenl;

(ill in:he case of 11 bonded warehouse kcc:pcr. all excise

goods kept by him in any bonded warehouse and all excise goods

released from the bonded warehouse.

1bc Comptroller may suspend or revoke the registration of any

production cSlablishmen t or the authorisution of a bonded warehouse where

the person in charge thereof fa ils to comply with the provisions of Section

10. and:he provisions of subsection (3). (4) and (!i) of section 21 ofthi s Act,

shall mutatjs mutandjs apply to any such suspension.

..u... . establishment

<I) Any Ianks. vessels or

cootainers used in:a production

other

or bonded w:arehoose for the production or stol1l.ge of excise

goods shall confonn with any specifications :as may be prescribed or as may

be approved for the purpose by the Comptroller.

(2) TIle Minister may make regulations for the colouring and for

the marking of excise goods for the purpose of ensuring the correct and

straightforward application of the provisions of this act and of preventing

any evasion. avoidance or abuse.

(I) The Minister may make, :and whe n made, revoke or amend

regulations for the bettercanying out of the provisions of this Act, and with-

out prejudice to the generality of the foregoing. such regulations may pro-

vide for any of the following

<a) the lime or tilllC5 within which, the place where. and the

manner in which. excise duty in accord:ance wi lh this Act is to be paid;

(b) the providing of a securilY by a producer of excise goods Of

a bonded warehouse keeper in a ronn acceptable to the Comptroller. in

order 10 safeguard the payment of excise dUly payable under this Act.

and the manllCr in which soch security may be called in;

(c) the fees that may be payable to the Comptroller for any serv

ices provided by him or for the rcgistf'Jlion of any prodoclion estab-

lishment under this Act; and

(d) anything that may be presc ribed in accordallee with this Act.

(2) An y regulations made under subsection (\) of Ihis section

may provide that any person who contravenes or fails to comply with any of

those regulalions shall be guilty of an offence. and such regulations may

provide forlne penalty of a fine(mul/a) nOl exceeding fi ve thousand Maltese

Uri or an amount equal 10 three limes the duty payable on any goods in

respect of wh ich the offence is committed, whichever shall be the higher, or

to imprisonment fo r a [enn not eJlceeding six months, or to both suc h fine

and imprisonment, in respect of any con~iction .

(3)

Where any regu lations made under subsection (1) of this

section do not provide for any punishment, any person woo contravenes Of

fai ls to comply wilh any of those regulations shall be liable, on con viction, to

a fine (mu/ra) nOl exceeding two hundred Maltese Uri.

(4)

The regulations contained in the Fifth Schedu le to th is Act

shall be deemed 10 have been made under the powers contained under sub-

section ( I) of this section and may be revoked and amended aceordingly.

(I) No duty shall be liable on excise goods produced in the

circumstanres specified in subsection (5) of section 9 of this Act.

(2) It shall be lawful for the Minister to exempt the following

from the payment of excise duty under such condi tions and restrictions as hoe

may deem fit to impose

(a) excise goods OD which the granting of such exemlMion is

necessary. but to the extent only that it is so net'essary. for theimple-

nlentation of any international commitment entered into by the Gov-

ernment of Malta;

(b) excise goods where such exemption is granted in favour (if

a person or a class of persons who. in accordance with. or by an order

made under. the provisions of the Diplomatic Immunities and Pri vileg-

es Act. is exempt from customs du ties on anicles intended for the per-

sonal use of such person Of persons;

(c) Excise goods where such exemption is deemed to be justifi-

able by the Minister.

(3) The Minis ter shall have the power by order to exempt from

tile payment of excise duty any excise goods wh ic h are imported or produ ced

in Malta for the purpose of being used as ingredients or components in the

production of excise goods. Such exemption may be made subject to such

conditions as the Minister may deem fi t to impose.

(4) No excise outy shall be payable on excise goods released for

ex port as merchandise. shipped as stores or taken as fuel to power the engines

of shi ps or aircraft on any foreign bound ship or aircraft provided th is is done

directly from a production establishmem or a bonded warehouse.

(5) No excise duty shall be liable on cJtcisc goods which have not

been rel eased by the producer or the bonded warehouse keeper for

consumption or for free circulation. provided such excise goods are destroyed

undercu510ms supervision by wfillen permission of and underlhe conditions

laid down by the Comptroller.

l5. ( I) No excise duly paid under thi s Act on any excise goods re-

leased for cOiisumption or for f ree circ ulation in Malta shall be refunded

Provided that the Min ister may under such condi tion s as he may

deem appropriate authorise the refund of any Excise duty paid on goods

where an exemption in Icons of pantgraph (c) of subsection (2) of section 14

has been granted after the dUly has been paid;

Provided further that a drawback of the: actua l duty paid in

occordance with the provisions of this Act shall be allowed after a written

application by the claimant;

in respe<:t of duty on any e~cisc goods exported as merchan·

(i)

dise or shipped as stores or taken as fuel to power the engines of ships

or airer ... ft on foreign bound ships or aircraft otherwise thaIl liS speci-

fied in subsection (4) of section 14

(ii) in respect of duty on any excise goods su pplied by any per·

son in circumstances in which such excise goods are exempt from duty

in tenns of an exemption made under the provisions of subsection (2)

of scction 14.

(2) The paymenc of 11 dmwback shall be made in any case fall·

ing under subparogroph (i) ortlle liCCond proviso to subsection ( I) hereof to

tile exporter. or in any case falling under 5ubpIIl'1lgraph (ii) of the said provi-

so to the supplier of the excise goods in respect of which the drowback is

allowed.

(3) The payment of (I drowback shall be subjcctto the produc-

tion of such documCnlS and 10 the making and signing by the exporter or the

supplier. as the case may be, of a written declamtion in such fom) or manner

as the Comptroller of Customs may require.

(I) Any person who

(a) prod uces excise goods by a process which is not permilled

in tenns of this Act or of any regu lations TT1Ilde thereunder: or

(b) produces excise goods in any establishment other than a

registered production establishmen t; or

(c) makes any alterations in the productive facilit ies and stOf-

age areas in a registered production establishment or bonded warehouse

or affecting the secu rity of a production e5tablishment or a bonded

warclM)use without the prior nocificatiOll thereof to theComplrollcr: or

(d) forges a die, stamp, mark or othec device used by the Gov·

ernment., Of under its authority. for maki ng eJlcise revenue bands or

stamping or mart ing 5UCh bands for the purposes of Ihi s Act or any

regulations made thereunder; or

(e) makes with such forged d ie, stamp. mark or other device an

impression on any material; or

(0 sells or ex poses for sale or utters or uses any forged die,

stamp. mark or dev ice or an y im pression made therewi th ; or

(g) knowingly and wit hout lawfu l excuse (the proof whereof

shall lie on the accused) has in his possession any forged die, stamp.

mark o r device o r impression made therewith; or

(h) makes fraudu lent use of any ge nuine die, stamp. mart or

device or commits any o f the acts contemplated in paragraphs (c). (f).

and (g) of this section with regard to imprusions fraudulently made

wi th genuine instroments; Of

(i) knowingly submits statements to the Comptroller which are

false or incorrect or incomplete in any material detail. or does or omits

or suffers to be done or omilled any act or thing, with intent to evade

the duty leviable unde r this Act, or being the person in whose name a

production establishment is registered or a bondcd ware house is au-

thorised fai ls to repon, within the time prescri bed by regulations under

this Act, any quantity of excise goods re leased for consum ption or for

free circulation, and fails to show 10 the satisfaction of the court that

any such act or thi ng done or omined to be done by any person in his

employment or subjcctto his authority or control. was done or omitted

wi thOUI his knowledge. and that hecould not with reasonable diligence

have obtained know ledge !hereof; Of

(j) is in any way knowingly concerned in any evasion or at-

tempt at evasion of the duty leviable under the Act; or

<k} obstructs the Comptroller or any officer of Customs or oth-

er persons duly charged with !he prevention and detoction of offences

agai nst th is Act with the carrying out of any of the provisions of this

Act or of any regulations made thereunder; or

(I) knowingly aids. abets or assists in the commission of any of

the foregoi ng offences;

shall be guilty of an offence and shall for every such offence be liable. con-

viction, to a fine (mulla) not exceeding five thousand Maltese li n.

(5) No excise duty shall be liab le on excise goods which have nOI

been released by the producer or Ihe bonded warehouse keeper for

consumption or for free circulalioo, provided 5U('h eIlcise goods are destroyed

under cuSl.Otn.~ supervision by written pennission of and under the conditions

laid down by the Comptroller.

IS. (I)

No excise duty paid under th is Act on any exc ise goods re-

leased for consumption or for fme circu lation in Malta shall be rdunded

Provided that the Mini ster may under such cond itions as be may

dccm appropriate Iluthorise [he refund o f any Excise duty paid on goods

wllere an exemption in [tmlS of paragraph (c) of subsection (2) of section 14

has been gra nted after the duly has been paid

Provided further that a drawback of the actual dul y paid in

ilccord:mce with the provisions of this Act shall be allowed after a written

appl icat iOfl by the claimant

in respect of duty on any cllcise goods ellponed as merchan-

(i)

dise or shipped as stores or taken as fuel to power the engines of ships

or aircraft on foreign bound ships or aircraft otherwise than as speci-

fied in subsection (4) of section 14;

in respect of duty on any excise goods supplied by any per-

(ii)

son in circuln~tanecs in which such excise goods are exempt from duty

in tenus of an ellemption made under the provisions of subsection (2)

of section 14.

The paymenl of a drawback shall be made in any case fall-

( 2)

ing under subparagrnph (i) of the second proviso to subsection ( 1) hereof to

the exponer, or in any case falling under subparagraph (il) of Ihe said provi-

so 10 the supplier of the excise goods in respect of wh ich the drawback is

allowed.

The payment of a drawback shall be subject to the produc-

(3)

tion of such documents and to the making and signing by the exponer or the

suppl ic r. os the case may be. of 0 written declaration in such foml or manner

as the Comptroller of Customs may require.

( I) Any person who

16,

(a) produces excise goods by a process wh ich is not pennitted

in tenns Oflhi5 Act or of any regulations made thereunder; Of

(b) produces excise goods in an y establishment other than a

registered production establishment; or

(c) makes any altel"3.tio ns in the prod uctive facili ties and stor-

age areas in a registered production establishment or bonded warehouse

or affecting the security o f a production establishment or a bonded

waJdlouse withoutlhe prior notification thereof to theComplroller; o r

(d) forges a die, SlaIllp. marlc or other device used by the Gov-

ernment. or u nder ilS authority, for mak ing excise revenue bands o r

stamping or marting such bands for the purposes of this Act or any

regulations made thereu nder; or

(e) makes with such forged die, stamp. marlc o r othe r device an

impression on any material; or

sells or exposes for sale or utters or uses any forged d ie,

(f)

stamp, mart or device o r any impression m!lde lherewi lh: or

(g) knowingly and without lawful excuse (the proof whereof

shall lie o n the accused) has in hi s possess ion any forged d ie, stamp,

mark o r dev ice o r im pression made therewith; or

(b) makes fraudulent use of any genuine die, stamp. mark or

device or commits any of lhe actS conlemplated in paragraphs (e), (f),

and (g) of this seclion with regard 10 impressions fraudulenlly made

with genuine instruments; or

(i) knowingly su bmits Slalements to the Comptroller which are

false or inconect or incomplete in any material detail, or does or omits

or suffers to be done or omitted any acl or thing, wi th inlent 10 evade

the duty leviable under this Act. Of being the person in whose name a

production establishment is ~gistered Of a bonded warehouse is au-

thorised fails to report. within the lime plNCribed by regulations under

this Act. any quant ilY of e)(cise goods released for consumption or for

free circUlation, and fai ls to show to the satisfaction of the court that

any such act or th ing done or omined to be done by any person in his

employment or subject to his authority or control, was done or omitted

without his knowledge, and that he could not with reasonable dil igence

have obtained knowledge thereof; or

G> is in any way knowingly concerned in any evasion or at-

tempt al evasion of the duty leviable under the Act; or

(k) obstructs the Comptroller or any officer ofCusloms or oth-

er persons duly charged wi th the prevenl ion and detection of offences

against this Act with the caJT)'ing out of any of the provisions of th is

Act or of any regulations made thereunder; or

(I) knowingly aids. abets Of assists in the commiuion of any of

the foregoing offences;

shall be gUil ty of an offence and shall for every such offence be liable, con-

viction, to a fine ( mu/la) not e)(ceeding five thousand Maltese liri.

(2) In the case of a conviction for the failure to report excise

goods re leased for consumpt ion or for free circulation. the offender shall be

liable in addition to the penalty laid down in subsection ( I) of this sectio n to

a fine (mulfll)equivalent 10 double the excise duty 011 such excise goods.

(3) In the case of a 5e(:ond Of subsequent convktion under this

section, the offender shall be liable. at the discretion of the court. to be .sen·

tenced to imprisonment for a Icnn not exceeding siJ{ months in addition to

the penalties ben::in prescribed.

(4) In the case of a conviction for an offence against the provi.

sions of paragraph (a) or (b) of this section. the stock of excise goods to

whic h the conviction re lates shall be forfeited in favour of the Government.

and such forfeitu re shall be uecuted without the necessity of any express

order of the COU " for the purpose.

(5)

In the case of a second o r su bsequent conviction under para-

graphs (a) or (b) of subsection ( I) of this section, it shall be lawful for the

Comptroller to seiw and take possession of any machinery, equi pment, vcs-

sels. mcnsils. materials and ingredients used in the production of excise goods.

and to dispose of the same as provided in section 21 of this Act.

(6) In the case of a conviction for an offence against th e provi-

sions of pal1lgraph (d). (e). (f). (g) or (h) of subsection ( I) of this section th e

offender shall. in addition to the panalties laid down in subsect ion (I ) oflhi s

section, be liable to a tenn of imprisonment from one to four years,

If an)' cxcise goods

(a) ~ deposited or conceaIed in an)' place with intent 10 de-

fraud the Government of the excise dut), leviable under this Act: or

(b) are clandcstinely or illegally removed from or out of an),

registered production establishment orfrornorout orany bonded ware·

house or place of security in which such excise goods ha ... e been duly

deposited: or

after having been del ivered from an), production establish·

(t )

ment, bonded warehouse or other place of security without pa)'ment of

dut), for removal to any place authorised by the Comptroller. are not

duly delivered at such place.

in every such case, such excise goods shall be liable 10 be forfeited. and lhe

offender shall moreover be liable to the penalties laid down in the last

preceding section.

(I ) It shall be lawful for any officer of Customs to carry out

inspections, at reasonable time, at any production establishment or bonded

warehouse or place where excise goods are kept or SLlspected 10 be kepI and

the person in whose name the producti on establis hment is registered or a

bonded warehouse is authorised. as the case may be, shall make avai lab le to

suc h officers any books, documen ts. illCluding machi ne readable material,

or other records com;:eming the production of excise goods, and the storage,

sale or disposal of same and shall funher provide them with the necessary

assistance for the executi on of their duties.

(2) A person omcr than the person in whose name a production

eslablishmenl is registered or the person in whose name a bonded warehouse

is authorised. who is in possession of any books, documents. including

machine readable material Of other records refened to in subsection (I) of

Ihis sec.:lion shall like wise be under a duty to produce the same to the

Comptroller Of an OffICer of Customs.

(3) If any person wilfully or maliciously refrains from giving his

assistance, or wilfully obstructs. impedes or delays any offICer in the eJ(ecution

of his duties or poweB under this Act Of under regulations made thereunder

shall be liable on conviction \0 a line (mll/lo) not exceeding live thousand

Maltese Iiri.

( I) All proceedings underthisAet shall be taken in the name and fI..

on behalf of the Comptroller before the Court of Magistrates in Malta or

Gozo, as the case may be. sining as a court of Criminal Judicature, and the

proviSions of the Criminal Code relating to the procedure before such court

and to the award and execution of the punishment imposed by such court

shall apply in the case of such proceed ings.

(2) Notwithstanding tile provisions of the Criminal Code, the

Attorney General shall always have a right of appeal to the Court of Criminal

Appeal from any judgement given by the Court of Mag istrates in respect of

t.-iminal proceedings arising out of the provisions of this Act.

(3) Every offence under this Act shall for all ends and purposes

of law bedeemed to be a crime within the meaning of the Criminal Code and

shall be dealt with as such.

1bc possession of any licence issued by the Police or other authority Savi.., of OIhet

to any producer or keeper of excise goods Ofother person in his employment laws.

or acting under his instructions for any purpose other than those specified in

this Act, shall in no way exonerate such producer, keeper or other person

from any obligation Of any liability under this Act or any regulat ion made

thercunckr for any offence against the provisions of this Act or of any

regulation made thereunder.

(I) Ifany duty due under this Act shall, for any reason whatsoever, A~_

remain unpaid after the time within which it is payable, il shall be lawful for :;!,:y~r­

the Comptroller to appropriate all or part of any security which may be

provided for under any regu lations. and which is equivalcnl lo the duty which

remained unpaid. and if th e said deposit or olher securit y prove 10 be

insufficient. 10 seize and lake possession of all or any excise goods which are

kepi in the bonded warehouse or any premises in the use or possession of the

keeper or any person in his behalf, and all or any excise goods and any

machinery, equi pment, vessels, utensils, materials and ingredi ents used in the

production of excise goods wit liin the precincts oftlle production establishment

or in any premises in the use or possession orlhe producer or of any person in

his behalf which shall in yinue of th is subsection also constitute a security fOf

such dUlY, and to sell such excise goods, mac hinery, equipment. vessels.

utensils. materials and ingredients by pubJi<: auction after giving nOlless than

eight days prior notice of the sale or by public call for tender as may be

prescribed. Such nOl: ice shall be given to such producer or keeper, if present

in Mal ta, or to his agent, if any, or failing both sha ll be published in the

Government Gaune

Prov ided that such elltise goods may at the discret ion of the

Comptroller, after such eight days' notice, be destroyed,

The cost and expenses of the seizure and sale, and the duty

(2)

recoverable under such sale, shall be a first charge on th e proceeds thereof.

Such proceeds shall be npplied in or towards the payment of such costs and

expenses and in or towards the payment of the duty, and the SUfllIU S, if any,

shall be paid to the producer.

Any person aggrieved by any action of the Comptroller made

(3)

in vi nue of subsection ( 1) of this section shall have the right to oppose such

act ion by filing an application before the First Hall of the Civil Coon wi thin

eight days from the dale on which the nOl: ice of lhe seizure is give n by the

Comptroller, or on which a notice is given by the Comptroller that he has

approprimed any security given.

Any application made in virtue of subsecti on (3) of th is section

(4)

shnll be served on the Comptroller within two days of fil ing, and the cause

shall be appointed for hearing with urgency. from day 10 day until judgement.

No appeal shall lie from the determination of the issue by the Civil Court,

excepl on a point of law. Such appeal shall be made by application 10 the

Court of Appeal within six days from the decisions of the Civil Court, First

Hall.

(5) The Rule Making Board set-up under section 29 of the Code

of Organization and Civil Procedure (Cap. 12) shall make rules providing for

the manner in which any application under this section shall bedrawn up. and

for the procedure to be followed in any such application. Such rules shall

provide that such proceedings shall be conducted eX peditiously and with

urgency and the rules for the production of evidence shall be drawn up

accord ingly.

22, (1) Subject 10 the provisions of this section the Machine- made

Cigarettes (Exc ise DUlY) Act (Cap 57). the Ellcise Duly (Crown corks Md

Non-alcoholic Concentrates) Ordinance (Cap. 1(6). the Tobacco and Tobacco

ProduclS Act (Cap. 275), the Exc ise Duty (Gold & Silver) Act (Cap. 295),

the Colour Tel evis ion Receivers (Excise DUly) Act (Cap. 301). the Beer

(Excise DUlY) Act No. XXII of 1993 (hereinafte r in thi s section collectively

called the Excise laws) are hereby repealed.

(2) Notwithstanding the provisions of subsection (1 ) of this sec tion.

the Excise laws repealed by subsection ( 1) of this section shall continue 10

apply with respect to any goods subject to dUly produced or released for

consumption before the coming into forte of this section.

(3) Where any excise goods were subject to excise dUly under the

Excise laws repealed by subsection (I) o!this section before the comi ng into

force of this section, and the duly in accordance with such excise laws was

paid or became due before the coming inlO force of this section. no duty

under this act shall be leviable lhe,con.

(4) Any excise goods produced by any person in possession of the

relative licence under the Excise laws repealed by this section during a period

of 15 days commencing from the day on which this Act is published in the

Gazette shall be deemed to have been produced in a production establishment

registered under this Act.

(1) Bla hsara gllad-dispowjonijict la' dan J-artikolu I· An

dwar id-Dazju tas-Sisa fuq is-Sigarclli mafl.dumin bil-makna ( Kap. 57) ,

I-Ordinanza dwar Dazju tas-Sisa fuq Cro wn Corks u koncentrati mhux-

alkoholiki (Kap. 166), I-An dwar it-Tabakk u Prodotti tat-Tabakk

( Kap. 275). I-An dwar Oazju tas-Sisa fuq O ggetti lad-Deheb u Fidda

( Kap. 295), I-At! dwar Oazju tas-Sisa £uq Rieeviluri tat-Televitjoni bil-

Kulur (Kap. 3(1) , U I·Aula' 1· 1993 dwar id-Dazju las-Sisa fuq il-Birra,

An Nru. XXJlla' 1-1993, (bawnhekk iijed ' il quddiem rdan I-aniko lu

kollettivament imsejhin il-ligijict tas-Sisa) qegMin b'danjigu mhassrin.

(2) Minkejja d-dispotjzzjonijict w.subartikolu ( I) ta' dan 1-

artikolu , il. ligijielt8s-Sisa mhassrin bis-subartik olu (1 ) ta' dan l-artikolu

ghandh om ikomplu japplikaw ghar-rigward ta' oggetti li fuqhom ikollu

jithaJlas id-dazju u li jkunu gew prodotri jew rilauari ghall-ko nsum

qabel il-bidu fi s-sehh ta' dan J-artikolu .

(3) Mela xi oggelli dazjabbli tie nu suggeui ghal dazju tas-

sisa bis·sahh a lal. ligijie l tas·Sisa mhassrin bis-subartiko lu (1) ta' dan I-

anikolu qabe\ i)-bid u f1s·sehh ta' dan \-artiko\u, u d-dazju kif dovut

sko nd dawk il-ligijiet tas·Sisa ikun tha\las jew sardovut qabe\ il-bidu f1s-

sehh ta' dan I·artikolu, ma ghandu jingabar ebda dazju fuq dawk I-

ooggetti bis-sahha ta' dan I· AIt .

(4) Kul1 oggclI dazja bbli prodolt minn xi persuna li jkollu

pussess lal·litenza reianiva bis-sahha lal. ligijiet tas·Sisa imhassra b'dan

I.artiko lu malu l pe rijodu la' 15- j] gumata li jibdew jghodd u mid·data tal-

pubbli kazzjoni la' dan I-All fil-Gaw:tta ghandu jitqies Ii jkun gie

prodoll fi stabbilime nt ta' produzzjo ni regiSlrat bis-sahha ta' dan I-Att.

The Spirits Ordinance shall be amended as follows

(a) in section 10 the reof, fOl't he words '1heCustoms Ordinance" t:"::,~ftMCe.

there shall be substituted the words "the Customs OnIinance or the

Excise Duty Act 1995"; and

(b) for section 97 thereof there shall be substituted the follow·

mg

"Duly,derrt<l

97. The duty referred to in this Ordinance shall be the

,hi.

duty leviable on spiri ts manufactured in Malta in accordance wi th

'0 in

Onli". nce.

the provisions of the Excise Duty Act, 1995 , on spirits

manufactured or produced in Malta".

A

.,.

f<lRST SCHEDULE

First Column

Lisa: of clIcise Soods

Alcohol and alcoho lic beverages c lass ified in

Customs Tariff Headings Nos 22.04, 22.07 and 22.08

10 the extent only 1$ shown in the relevant schedule

to this Act.

Tobacco incl ud ing lobQCCO s ubsti tut es and

'homogen ised ' o r ' re constituted' toba cco. and

products thereof classified in Customs Tariff Chapter

24 10 lhe exlenl only as shown in the relevant schedule

10 this Act

Petroleum oi ls and gases and other gaseous

hydrocarbons classified in Customs Tariff Headings

Nos 27. 10 and 27. 11 10 the extent only as shown in

the rele vant schedule 10 this Act

02 tat-Tariffa tad-Dwana

Sigareui klassifikati fl -intestatura Nru. 24.02 tat-Tariffa

tad-Dwana

- Ta' IUJ tota li la' mhux ifjad minn 7Smm

- T a' tu l totalj la' itjed minn 75mm

Tabakk manifatl urat ichor klassifikat fl ·inteslatura Nru.

24.03 tat-Tariffa tad-Dwana

- Tabakk la l-pipa

- Tabakk, imqalla' jew mhux imqatta' u mhallal Uda mhux

manifanural aklar gl'lall-prod uzzjoni industrijali

'''-

sigarrctti (2)

- Tabakk omogcnizzal jcw rikoslilwil gI'Iall-produzzjoni

industrijal i las-sigarri , chuoots u cigarillru

- Tabakk omogenizzal jew rikoslitwit ghall- produzzjoni

ind uslrija li tas-sigarctti (2)

- Tabakk tal. maghda u snuff

- Estralti u es.senzi tat-tabakk uZati printipalmc nt ghall-

manifatt ura ta' inscttitidi

- Tabakk jcw sostitut tal-tabakk man ifalt ural ichor, in klui.

labakk omogcnittat u rikost itwit

-1'1,. Ill' duju IlIpplib bioi &bl tabakk

",bIU ....,.;I.n"" " I" odoI' p

ifroporuo' .. i .... peTSU ... Ii f;';mba jlWl

( I ) Din if

"PIn, ItIbbi~mcn' Ill' prod>" 'ioui &balI-noanibttu", .... oip"'; j( .. tat>.k~ ,.I·pipa.

Din i.· ..... la' darju upplih biu pal "'balk. i""l"tt· ;e.. .. but imq"u' " .. 1'Ial~, itdIo mh ... _if."un, .k,.,.

(2)

I" odoI.;. .. imporuo' ",inn "" .... n. ~ f;";mba jkUD ..... ''''' ... bbilimcn' I, ' p<Od"njorIi &bll-maDifmun ....

lip ... ,,;.

IR· RABA' SKEDA

t.J1JT U GASSUlET T AL-PETROLEUM U

IDRO KARB URI GASSUtJ QltRA

Spirtu u tjut hficf tal·vc tturi bil·mutu r, minbarra :tjut

lubrifikanti jcw idrawlia, b'dcnsitil sa 0.780 csklussiv

r tcmpcratura ta' ISOC, klassifikali fl ·intcstatura Nru.

10

Oil for household purposes (Kerosene). aviation turbine fuels

and while spirit; oils other than lubricating or hydraulic oils

with a density of 0.780 10 O.810exc\usivc. llemperarureof

15"C', classified in Customs Tariff heading No. 27. 10

Gas and diesel oil; oils,oi her than lubricating or hydraulic

oils. with a density orO.810 10 0.900 inclusive at a temperature

of ] S"C. classified in CuSloms Tariff heading 27.10

Liquified propane gas classified in Customs Tariff heading

No. 27.11

Liquified butane gas classified in Customs Thriffheading No.

27. 11