ACT No. VIII 011995 AN ACT to regui&llt the issuing of licences to bunker operators and to lel'Y a lax on [uds supplied for bunkering.

I assent .

(L.S.)

Uoo MIFSUD B ONN I CI

President

28th April . 1995

ACT No. VIII 011995

AN ACT to regui&llt the issuing of licences to bunker operators and to

lel'Y a lax on [uds supplied for bunkering.

BE IT ENACTED by the Preside nt. by and with the advice and

consent of the House of Representatives, in Ihis present Parliamenl

assembled , and by Ihe aUlhorilY of the same as foltows:-

This Act may be ciled as the Bunkering (Fuels)Tax Act, 1995 .

Fuel falling under H .S. 2710.00.69.00; a tax o f 40 cents per metric Ion or part

Fuel falling under H.S. 2710.00.78.00; a tax of 20 cents per metric ton or part

Passed by the House of Representatives at Sitting No. 414 of 25th April, 1995.

LAWREN CE GONZI

Speaker

J. CAUCHI

RICHARD

Clerk 10 the House of Representatives

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In th is Act unless the context otherwise requires

~ Authority" means the Malta Mari tim e Authority established

under Ihe Malta Maritime Authority Act , 1991 and includes any

o ffi cer or employee of the Autho rity;

" bunke ring" means the loading, discharging and transferring

of fuels between a bunker barge or a road tanker or a marine

lenninai o r a marine facility or any tWOOf more of the preoc:ding, to

a receiving ship where those fu els are for fuelli ng th e same ship or

its machinery ;

~Customs" means the Comptroller of Customs and includes

any officer or employee of his depaI1ment having an expressed o r

implied authority to act for the Comptroller ;

"fuel ~ means any non volatile marine grade fuel oil used to fue l

a ship or its machinery and includes lubricating oil and also those

products falling unde r suboheadings H .S. 2710.00.69.00 and H.S.

2710.00.78.00 in the First Schedule to the ImpoI1 Duties Act;

" Minister" unless otherwise stated means the Minister

responsible for fina nce;

"shipn means every description of vessel of any size used in

navigation, whether self piopeUed or not , and includes barges, oil

rigs, pontoons and Iny o ther craft and si milar Y""uels.

J . There shall be charged and levied by Customs on account of

the Government of Malta a tax o n fuels listed in the Schedule to this

Act, supplied free from customs and other duties. for bunkering to

ships, at the rates shown in the Schedule to this Act.

Ghandha linlalab u tingabar mid-Dwana f isem il-Gvem ta'

Malta taua fuq tjU! elenkati fl-Iskcda li tinsab ma' dan I-AIt, li jigll

romuti, bla hlas ta' kull dazj u ta' dwana jew dazju iel'lor. gl'Iall-

bunkering tal-bastime nti bir-rali murija f1-Iskcda li tinsabma' clan I-Att.

( I) The payment of the tu shall be due immediately upon the T_ .............

release of the fuel from the bondcd installation , marine terminal o r of ")'IIl<ftl

marine facility on the quantity of fuel measured or calculated by o<w.

Customs as having been released.

(2) Notwithstanding the provisions of subscrtion (I) of this

section, Customs may make arrangements, subject to such guarantees

and conditions as it may impose, for the payment of the tax leviable

under this Act otherwise than on the release of fuels as mentioned in

sulscetion (I) hereof, and at such intervals as may be agreed.

(I) Notwithstanding the provisions of sutm:tion (2) of

section 3 and of paragraph (b) of subsection (I) of section 31 of the

Enemalta Act relating to the importation, acquiring, manufacture ,

keeping, 1I0ring, distributing, selling, exporting or otherwise disposing

of fuels or any form thereof, or to the keeping or using of any tank,

pump or other mechanical device for the purpose of the storage, we or

supply of fuel for bunkering, the Malta Maritime Authority shall have

the sole and exclusive au thority to exercise overall control and

supervision over all matters for which it may grlnt a lk:ence or enter into

agreeme nts or make arrangements under section 6 of this Act.

(2) No person shall in Malta do any matter fo r which a

licence agreement or arrange ment is required under section 60fthis Act

un less he is in possession of such lkence, and no person shall distribute ,

sell , hawk, export o r otherwise dispose of fuel supplied for bunkering in

accordance with such a licence, otherwise than in accordance with such

licence, agreement or arrangement.

(I) The Authority may, in ilsdiscretion and und ersuch terms

and conditions as it may deem appropriate, grant a licence to any -

(a)

citizen o f Malta;

(b) body corporate established under and subject to the laws

of Malta having its principal place of business in Malta or having a

place of business in Malta;

for th e distri bution, sale, exportation o rdisposaJ in any other man ne r of

fuels supplied for bunkering. The Authority may also make any

arrangements o r ente r into any agreeme nt, as it may deem appropriate

or expedient, with any person for any of the purposes aforesaid , or in

connection with any o f its functions under Ihis Act.

(2) A licence issued under subsection ( I) of this section and

any arrangement or agreeme nt made thereunder shall, subject to the ir

renewal . be valid for such period for which it is gra nted . made o r

renewed

Provided that if no period o f validity is sospccified any licence .

arrangement or agreeme nt shall be valid unti l the 31st Decembe r orlhe

year in which it is granted, made or renewed.

(3) There shall be payable on the issue and renewal o f each

licence such fees as may be prescribed by the Authority.

(4) A lice nce issued under this section, and any arrange ment

o r agreement to which the proviso to subsection (2) of this section

applies, may at any time be suspended or revoked by the Auth ority if

circumstances exist which , in the opinion of the Authority. any such

licence, arrange men t o r agreeme nt shou ld be suspended or revoked.

(5) Where a person acts in breach of any term o r condition of

a licence gran ted by. o r of an arrangement or o th er agree ment made

with the Autho rity, he shall be deemed to have acted without such a

lice nce, arrangeme nt or agreement.

(6) The Au thortiy shall have the exclusive authori ty to issue

licences and to make any arrangeme nt o r agree ment refe rred to in this

section. but the issue of a licente by, o r tbe making o f any arra ngement

or agreement with the Authority shall not exempt any person from the

req uirements o f any ot her enactment.

(I) The Minister may by notice in the Gazette amend or

substitut e the rates o f tu appeari ng in the Schedule to this Act

Provided tha lthe Minister may not by such notice increase th e

rate of tax leviable in accordance with th is Act to more th an o nc lira

( Lm I) pe r metric Ion or part thereof.

(2) The Minister responsible for ports may. in consull ati on

with the Au thority. and with the concu rrence of the Minister make

regul atio ns

(a) regulating the mode of registration and licensi ng of

bun ker ope rators;

(b) prescribing the requ ire ments Ihat have to be satisfied for

such registratio n and licensing, incl udi ng their re newal and

termination;

(c) setting out the !;onditions and parameters under whkh

bu nk ering operations shall be !;3rried out;

(d ) prescribing and regulating the standards that must be

applied and maintained at mari ne tenninals and facilities and on

bunke r barges, especially with regard to the safety at such places

and th e prevention of marine poll ution;

(e) prescribing fees and o ther charges which may be or are

req ui red to be prescribed by o r unde r the provisions of this Act;

(t) prescribing and otherwise making provisio n with respect

to any ma tter which may be o r is required to be prescri bed by this

Act and with respect or any o ther matte r which may appear to be

necessary or expedient for the better carrying out of the provisions

ofthis Act .

(I) The release of fuel for bunke ring shall lake place under

the supervision of Customs. The Authority shall have the right to

supervise any bunkering operations and may impose charges for such

supervision as may be prescribed by regulations.

(2) It shall be lawful for any o fficer of the Authority, Police

or Customs to inspect at any time any place whe re fuel is stored o r

ha ndled to ensure that the provisions of this Act are being complied with

and that the re is no evasion of the tu , fees and charges imposed by this

Act.

(I)

A ny person who

<a) is in any way concerned in any fraudulent evasion o r

attempt at evasion of any tax imposed by this Act ; Of

(b) aids, abets o r assists in the commission o f the offences

referred to in the foregoing paragraph; or

(c) wilfully obstructs, impedes or delays any Authority,

Customs o r Police officer in the execution of his duties and powers

unde r this Act; or

(d)

cont rave nes any o ther provision of this Act,

shall be guilty of an offence and shall for every such offe nce be liab le, on

convictio n by the Court of Magistrates. to a fine (mu/ta) equ ivale nt to

twice the value ol the fuel and the tax on the said fue l involved in the

offence, o r one thousand liri, whichever is the higher.

(2) The liability imposed by subsectio n ( I) o f this section

shall be wit hout prejudice to any other liabi lity imposed by any othe r

law for the same offence.

The Mi nister may by order. and, liubject to such limitations in Ev.".; . . .

such o rde r. exempt any person from the payment o l the tax imposed by

this Act or a\low the refund of such tax.

Until the Import Duties Act (Cap. 337) is amended by the BiU

entitled ~ An Act further 10 amend the Import Duties Act, Cap. 337",

Bill No. 118, read for the first time on the 7th December, 1994, the

references to "H.S. 2710.00.69.00" and " H .S. 271O.00.78.()O" in section

2 and in the Schedule shall be read respectively as " H .S. 2710.00.93"

and " H .S. 2710.00.94".