ACT No. XXV of 1991 AN ACTfurlflu /0 amend rhe Excise Duty Act, 1995. (il-hamesskeda)

I assent.

Uoo MIFSUD B O~ N ICI

President

11th November , 1997

ACT No. XXV of 1991

AN ACTfurlflu /0 amend rhe Excise Duty Act, 1995.

BE IT ENACTED by the President. by and with the ad vice and

consent of the House of Representatives , in th is present Parliament

assembled, and by the authorit y of the same, as follows

I . (I) This Act may be cited as the Excise Duty (Amendment)

(No.2) Act . 1997. and shall be 1"C3d and construed as one wi th the

Excise Duty Act, 1995, hereinafter referred to as "the principal Act".

(2) This Act shall be deemed to have come into force on

the 1st July. 1997.

Sect ion 2 of the principal Act shall be amended as follow5:-

(I ) Dan I-Attji sta' jissejjah I-Au ta' 1- 1997 lijemend a 1- ntolufil-<lO"JO"u

All dwar Dazju las-S isa (Emenda Nru . 2), u ghandu ji nq ara u biWr .. ·>dI~ .

jiftiehem haga wahda rna ' I-Au ta' 1-1995 dwa r Dazju tas-SiSD, A~ XVh.' 1-1911' .

hawnhekk iijed'i1 qu ddiem imsejjah " I-All principali",

Dan I-An ghandu jilqies Ii beda jsehh n - I ta' Lu lju ,

(2)

1997.

ALCOHOL AND ALCOHOLIC BEVERAGES

Unfermented grape must with added alcohol clas-

sified in Customs Tariff Heading No. 22.04

- With alcoholic strength nO( exceeding 22% vol

- With alcoholic strength exceeding 22% vo l but

nOl exceeding 45% vol

- With alcohQlic Strength exceeding 45% vol

not exceeding 57% vol

- With alcoholic strength exceeding 57% vol

~

Undenatured ethyl alcohol of an alcoholic strength

by volume o f 80% or higher classified in Customs

Tariff Heading No. 22.07

Denatured. ethyl alcohol and other spirits o f any

strength classified in Customs Tariff Headi ng 22.07

- Methylated spirit as defined in section 3 of the

Methylated Spirit Ordinance (Cap. 89)

- Other denatured. alcohol and spirit for industrial

pro:iuction, for phannaceutica1 and for medica1 use,

denatured as directed by the Comptrolle r of Cus-

toms

- Other denatured. alcoho l and spirit

Compound alcoholic preparations class ified i

Customs Tariff Head ings No. 21.06 and 33.02 0

a kind used for the industrial production of sof

drinks

Other alcoholic productS classified in CUSlOms

Tariff Headi ngs Nos. 21 .06 . 22.08 and 33.02

- Vodka

.... ,'

LmO.J4,o per

- - Of an alcoholic strength not ellceeding 26%

,,'

p" litR

LmJ .83.0 per

- - Of an alcoholic stren gt h exceeding 26% vo l

lilR

but not CIlceedin g 45 .4% vol

- - Of an alcoholic strength cllcecding 45 .4%

LmJ.96J) per

litre

vol but not ellceeding 57% vol

-Other

LmO.14J)per

.. Of an alcoholic stre ngth not uceeding 26%

,,'

~""

per litR

Lm).n,O per

- - Of an al conolic strengt h exceeding 26% vol

lilft

but not ellceeding 45% vol

- - Of an alconol ic strengt h exceeding 45% vol

LmJ.96,O per

but oot tIlceeding 57% \'01

lilR

LmO.07.5p er

- - Of an alcoholic Slrength exceeding 57% vol

% \'01

per litR

A 61 8

(a) immed iat el y be fo re the definition o f "Bonded

warehouse" there shall be insel1ed the following definition

., "beer production" or "the prod uction of bee r" shall be

take n to mean the process whereby beer is produced from the

fermentation of the wort and any process w h<!reby beer of a

lo we r dens ity or specific gra vity is derh'ed from beer.

whate ver its origin, of a higher densi ty or specific gravity. It

shall also include the mi xing of beer with any non alcohol ic

beverage and on either of whic h no excise duty had bee n paid

such th:lt the resulting admixture comains nOl less than 2% of

alcohol by volume;"; and

(b) immediately fullowing the definition of "Mini ster" there

shall be inserted the following definition:-

" "non alcoholic beverage" means non alcoholic

beverage falling under heading 22.02 of the Customs Tariff;".

PETROLEU M OILS AND GASES AND OTHER

GASEOUS HYDRQCARBONS

MOIor vchick 'Pirit and lighl oils ,other than libricating

or hydl<lulie oil., with II. deMily I1p 10 0 .780 exclus ive

al a temP"""'!U~ o f I j·C. classir.ed in Customs Tariff

Heading M . n .lO

- Motor spirit with a lead conlent not uc«<ling 0.013

Lm1 1200,O

per 1000 JilreS

gil

Lm13300,O

per 1000 li lreS

Oil for hotlSl'hoId purp<>$O (K~rosene ), aviation IUT-

bi"" fuelS and while spirit: oils OIher than lubricating

or hydl1lulic oils with a densi!), of 0.780 10 0.810 ex-

LmII.OO,O

elusi"e at a ICmp<"r.nu!"C of IYC, classifi<:<l in CUSlOms

per 1000 lilreS

Tariff Headin!! No. 27 .10

GaJ and diese l o il : oi ls. other than lu bric~ting or

hydraulic oils ..... ith a drnsi!)' of 0.8 10 100.900 inclusive

. 1 a temperature of 13'C, classir.ed ill Cus.toms T anff

Heading No. 27 .10

Lm61.00 .o

per IOOOlitre

Li'luified prop:lDl.' gas classified in Cuswms Tariff

LmSOOO,O

Heading No. 27 .11

per 1000 kgs.

Lrn5000.o

Liqui fied buta"" gas dassir.ed in Customs Tariff Head-

per 1000 kp .

ingNo.27 .11

Section 13 of the principal Act shall be amended as follows

Ame nd ment (If

"'edion 13 o f

the prmr.:ipal AcL

(a) ill subsection (I) thereof, paragraphs (b), (c) and (d) ~hall

be respectively renumbered as paragraphs (d), (e) and (f) thereof,

and immediately after paragraph (a) thereof there shall be added

the following two new paragraphs :-

"(b)

the manner in which excise goods may be

produced;

(c) the circumstances under which excise goods not

fit for consumption or unmarketable are destroyed without

the payment of duty, or with refund of duty;"; and

(b) in subsection (4) thereof, forthe words "Fifth Schedule"

there shall be substituted the words "Sixth Schedule".

BEER

&er. 0Ihtr than bm" mixed with non ~ic be...enge

-or an original gravity bt:\c)w II' PlalG

Inl JtlIJ pol' H

- Of an original gravily of I I' Plalo or ~

lmO .llI,II per ~J.

de"""

per

I'IMo

MiliUM of beer with noo-akoholie beverage

-or an aJoholk slmlgth len !han 2'sq, vol.

1AO'\!7.5p:r U.

. """,

.

LmI.oo.ll,...~J

In Ihis Schedule :-

(a) Only whole degrees Plll.lo shall be considered, fractions

of a degree shall be ignored;

(b) Degrees Philo shall

0) be delennined by converting Ihe specific gravilY of

Ihe wort by using the Wort Conversion Tables or Ihe equations

published by regulalions made under Ihis Act; and

be taken 10 refer 10 lhe specific gravity of the won

(ii)

upressed in lenns of the Plato Scale;

(c) "!he specific gravity ohhe wort" is to be taken to mean

the ratio of the mass of a given volume of wort at a temperature of

2QoC; and

(d) "original gravi'Y" shall be taken to refer 10 the specific

gravity of the wort from which a particular beer would be produced

after water, if any. had been added during the process .

For Ihe purpose of payment of duty on beer in accordance

with this Act. the volume and original gravity in degrees Plato of

the beer released from a brewery shall be the higheSt of

(a)

those declared on the label of the conlainer.

those declared on the invoice or other documeni relating

(b)

to the sale on delivery of the beer.

those found by analytical means by the COmptroller.~ .

(c)

6. The Fifth Schedule 10 lhe principal Act shall be renumbered

as the Si1(th Schedule thereto, and immediately, after Part D IheTeQf

there shall be added the following new Part:-

'

"PARTE

BEER REG ULATIONS , 1997

PART I

These Regulations may be cited as the Beer Regulations,

1. 1997 .

., These Regulations app ly to beer and mixture ofbeerwith

non alcoholic beverages as defined in the Act.

3. In these Regulations,except where the context otherwise

requires :-

"accounting period" means the six monthly period at

the end of which a reconciliatio n and stod.:t3king c1(ercise is

perfonned with the purpose of accounting for the wons and

beers produced during th3t period

"the Act" means the E1(cise Duty Act. 1995: and

"release for consumption" shal l be taken to mean the

making available to a natural or legal person . on the territory

of Malta, of any beer subject to excise duty, when the beer

leaves any arrallgement made with {he Comptroller in

accordance with these regUlations under which payment of

e1(cise duty is suspended: and. any reference to an arrangement

where duty is kept in suspension shall be taken 10 refer to an

arrangement made in accordance with these regulations,

whereby beer ffi3Y be kept or moved under speci fied

conditions without payment of dut y.

PART \I

4. An application 10 register a brewery in terms of section 9

of lhe Act. shall be made in writing to the Comptroller and shall

include the following paniculars:-

(a)

the name of the applicant

(b) the status (sole proprietor. partnership, limited

liability company or oc her status) of the applicant's business;

tile address of the premises to be regiStered;

(c)

an architect's plan of the premises indicating its

(d)

boundaries and exact location;

(e) the date on which the applicant intends to begin

production of beer;

(f) an est imate of the maximu m yearly productivc

capacity of the intended brewery.

s. Applications for ~ginering a brewery shall nO( be

accepted in the name of a person who has been guilty of any offence

under the Act or any law re~led by the act, and any registration

of a brewery shall cease to be in force upon the conviction of the

person in whose name the brewery is registered.

6 . (I) The Comptroller may issue a certificate of

registration in respect of the premises for which an application for

regislI"8.tion had been made and shall issue a separate certificate of

registration in the name of the applicant , in respect of each separate

brewery.

(2) The issue o f such cen ificale shall be witho ut

prejudice to any obligation on the part of the applicant to obtain

any licences or pennits as required in tenns of any other law.

(3) The certificate of registration shall remain the

property of the Comptroller.

(4) Every cenificate of registration issued shall be kept

at al l times on the premises to which it relates and shall beproduced

for inspection to the proper officer on demand.

(S) Any a lteredcircurnstances affecting the paniculars

mentioned in regulation 4 of tnese Regulations on the pan of the

brewery or the person in whose name the brewery is registered,

shall be notified immediruely to the Comptroller and the latter may

amend the certificate of registration or replace it by a fresh one.

Failure on the part of the brewer to notify the Comptroller of any

change or changes affecting the ~id panicularn IDall invalidate

the certifICate ofret.istration .

(6) The Comptroller may, (or reasonable cause, vary

the paniculars requ ired on the cenificate of registr:lI ion provided

that 14 days ' notice in wri ting are given to the bre ..... er informing

him of such varialions.

7 . ( I) A brewer shall notify the Comptro lle r of t he

cessation of produclion or the intenti"n to cease production at any

brewery registered in h is name.

(2)

Where the Comptroller is satisfied lnat a brewer

has ceased to produce beer al any brewery, he may revoke lhe

registration o f the rele vant brewery at any time.

PART III

8. ( I ) The person, finn , pannership or company in whose

name the brewery is registered shall be responsi ble for the payment

of ellcise duty as specified in section 3 of the Act, 8t the time

payment of ellc ise du ty becomes due. Suc h payment shall be

effected al Custom Ho use or at any other place appoin ted by notice

in the Government gazette, on any entry fonn containing such

paniculars as the Minister may by regulation under tne Aet

prescribe.

(2) It shall be lawful for the Comptroller o( Customs,

in order to safeguard re"'enue, 10 require a securit y from the brewer

in the fo rm o( a sum of mo ney depos ited al [he Customs

Department. or in some other fonn, acceptable 10 Ihe Comp.roller.

for an amou nt not ellceeding Ihe duty estimated beforehand to

become d ue d uri ng the periods between the times at which

payments become due.

(3) No duty shall be liable on beer which is deemed

by lhe brewer as being unmarketable and therefore not released

for consumption provided that such beer is destroyed under customs

su pervision by wri nen pennission of a nd under the conditions laid

down by the Comptroller.

(4) Packagod beer on which excise duty is paid and

which.after being released for consumption is deemed by its brewer

to be unmarketable ma y be withdrawn from the market in its

original sealed immediate container llnd returned to the brewery

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

cred ited in favour of the brewer provided Ihal lhe Comptroller of

Customs is satisfied that the immediate container and its contenlS

have not been tampe red with . and moreover thaI such beer is

subseque ntl y destroyed under customs supervision .

PART IV

9. (I) It shall not be lawful , except with the pennission of M _ i" whid>

= .bo

the Minister, for any person to produce beer other than by the

process whereby beer is produced from the fennentation of the

wort or any process whereby beer of a lower density or specific

gravity is derived from beer including the mixing of beer with non

alcoholic beverages.

(2) The production of beer, for the propose of section

4 of the Act is deemed to have begun when the mash is made or

the sugar is dissolved whichever is the earlier and shall be deemed

to have been completed at the earliest of:-

the time the beer is put into any package;

(a)

the time the beer is removed from the brewery

(b)

(c)

the time the beer is consumed;

(d) the beginning of the seventh day after the day on

which the production of beer began.

For the purpose of this regulation "beer" shall include

(3)

unfinished beer.

PARTY

10. (I) Beer produced in Malta may be kept by the brewer K" Ii""SN

under duty suspension within the precincts of a registered brewery. =~~-

'"'flO OS"".

(2) Such beer may be moved under duty suspension

from a registered brewery to another registered brewery or approved

bonded warehouse or from an approved bonded warehouse to a

registered brewery or another approved bonded warehouse and

from such brewery or warehouse to a place of loading for export

as merchandise or as ships stores as provided for in section 14 of

the Act.

All such removal of beer without payment of duty

(3)

shall , unless the Comptroller may otherwise allow, be subject to

the following condilions:-

(a) the beer is transported in containers or packages

which are secu red by a form of seal approved by the

Comptroller or under customs escort, in either case as directed

by the Comptroller

(b) the beer is accompanied by a document Signed by

a consignor and approved by the Comptroller, which shall

specify the place from which despatched and the place to

.

which consig ned and the quantity and description oftne beer'

(c) suc h document shall be iigned by the consignee

acknowledging receipt or in the case of shipment, by the

proper o ffi cer acknowledgi ng receipt on board.

PART VI

II . ( I) Subject to the provision of paragraph (2) of this

regu lation the quantity of beer produced which is chargeable with

duty shall be th at which the worts made were intended to yield as

fi nis hed beer after making allowance for wastage. Th is allowance

shall be 8% of the liquid volume of the won after it is brought to

the level of thc Original grnvity of the intended beer.

(2) Dut y on th e q ua ntity of beer re leased fur

consumpt ion in a specified period shall be assessed. according to

section 3 o f the Act, on the volume in heClO litres of beer as

determined m time of release forco nsumption ,even if such quantity

~~ceeds the quantity of beer calculated in tenns of paragrnph ( I)

of this regulation 10 have been produced in relation to the same

period.

(3) Monthly payments of e~cise duty on beer shall be

entered on the proper duty fonn and remitted to the Comptroller

within five days foll owing the last Sunday of each calendar month

in settlement of all dUly due up to that Sunday . on the quantity of

beer re leased for consumption during that period.

(4) Forduty purposes the original gravity of beer shaH

be expressed in degrees Plmo which shall be detennined by using

the wort co nversion tab les in Schedul e III to these Regulations.

(5) No beer shall be released for consumption unless

the original gravity and volume of the beer are denoted on the

immediate package.

PART VII

12. The brewer shall keep records and accounts containing

me detai ls specified in Schedule I to these Regulations and shaH

be bound to preserve such records ror 6 years or such shoner period

as the Comptroller may allow.

13. The brewer shall produce to the Comptroller -

(a) on the first working day aftcr each Sunday ,a weekly

statem ent diving details of all sales or deliveries and other

issues o f beer released from the brewery during the preceding

week and the balance of stocks o f beer held at the brewery in

such fonn as may be determined by the Comptrol ler. and

(b) six month ly statcment for each accounting period

as specified in the next fo llowing sub paragraph

0)

Accounting periods shall be of si x months.

each commencing on the 1st day of April and on the 1st

day of October o f each year. unless otherwisc agreed

between the brewe r and the Comptroller.

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

accounting period. the brewer shall prepare and produce

to t he Compt roller a statement whi c h s hall be

accompanied by a report made by an independent

Certified Public Auditor in respect of the production of

all wons and the production.stocks kepi al the brewery

and sales of beer for the 8CCOtmting period being reponed

upon, containing the inform.<.tjon speci fied in Schedule

lito these Regulalions.

14 . ( I) Beer. in respect to a specified acco unting period.

shall be deemed unaccounted for and therefore chargeable wi lh

duty when a surplus resu lts after subtracting the sum of

(a) the quanti lY of beer reponed as released for

consu mption ;

(b)

the quantity of beer released for sh ipment as

described in section 14 of the Act

(c) the quantity of beer destroyed in tenns of section

14 o f the Act;

Cd) the net quantity of beer kept in stock at the brewery

in respect to that period; and

(e) othe r quantity. if any. of beer recorded as hav ing

been mixed with non alcoholic beverage from the quantity of

bee r the wons were considered to yie ld as described in

paragraph ( I) of reg ulation I I ofthesc Regulations in respect

10 the same period.

(2) In the even t , of a discrepancy which may result

after comparing the quantities of beer prod uced with that i ssue~

from the brewery whereby a quantit y of beer is found to be

unaccounted for in tenns of the last preceding paragraph , the

Compt rolle r may, without any prejooice to any other act ion which

may be taken against tile brewer orany other person in view of the

provisions of the Act or any other law, al low the brewer to pay

suc h sum of money so is eq ui valent to the dUl Y due on sLK:h

discrepancy.

15. As from the day the Act comes into force no beer s~a11

be allowed to leave the brewery unti l the excise duty leviable in

accordance with thi! Act has been paid. notwithstanding that such

beer may have been produced before the comi ng into force of thll

Act.

For the marginal note to section 18 of the principal Act, there Substitulion of

marginal note to

shall be substituted the following

<:.cr.:tlon I ~ of the

principal Act.

"Powers of Customs officers.".

;; For the First, Second, Third and Fourth Schedules to the Subst itut ion of

principal Act, there shall be substituted the following Schedules

"FIRST SCHEDULE

First Colum n

Ust of excise goods

Acohol and alcoholic beverages classified in Cus-

(Oms Tariff Headings Nos. 21.06,22.04, 22.07,22.08

and 33.02 to the extent only as shown in the rel-

evant schedule to this Act.

Tobacco includin g tobacco substitutcs and 'ho mog-

en ised' or 'reconstituted' tobacco, and products

thereof classified in Customs Tarifr Chapter 24 to

the extcnt only as show n in the relevant schedule to

this Act .

Petroleum o ils and gases and other gaseous hydro-

carbons classified in Customs TarifT Headings Nos.

(Regulation 12)

Records to be kept of

I. Raw materials used in the production of beer which contribute to the original

gravity of the beer.

2. Consecutive identification number and date for each brew.

3. The liquid volume of each wort in heClo litres at a specified density.

4. The liquid volume of the beer produced from each wort specifying at which

temperature and its original gravity .

5. Each introduction of beer in the storage tanks specifying from which brew it

was derived.

6. Total balance in heClo Iitresofbeer in each storage tank specifying its original

gravity and at which temperature the vo lume is calculated.

7. The quantity in hecto litres of beer packaged in bottles, cans, kegs and other

containers for each packaging operation .

8. Stocks of packaged beer kept at the brewery specifying types and brands of

9. All sales ofbeer specifying quantities and types and brands of beer and relative

invoices.

10 . Otherremoval of beer from the brewery, specifying quantities, types and

brands and to where removed.

II . Detailed history of unmarketable beer indicating its origin, type and brand,

original gravity, q uantity and whether or not destroyed under Customs supervision .

(Regulation 13)

Details requ ired 10 be included in the six mont hly statement

I.

Identification number and date of eac h won made.

The specific gravity of each wort.

2.

3. 1be volume in hecto lil res of each Wort made at the latest specific gravity

before the wort is put illlo femlentation specifying the specific gravi ty.

The type and brand of Deer each won was intended to produce.

4.

5. The actual volume in hecto litres specifying the original gravity for each type

and brand of beer produced.

6 . The quantity in heClo litres of each type and brand of beer released for

consumpliOll in Malia.

7. The qU:lntilY in hecto Iltres of each type and brand of beer from tnc brewe!)'

other than for release for consumption in Malta. indicating the purpose for suc h

removals.

8. The quantit y in heCtO lit re s of packaged beer kept in slock at the brewe!)'.

The quantifY in heclO litres of unpackaged beer held in storage althe brewery.

9.

10. 'The quantity of unmarketable beer held at or returned to the brewery during

the period reported upon .

I I . The total amount of duty due on beer duri ng the six monthly accounting

period being reponed upon .

12 .

Any other details requi red by the Comptroller .

SCHED ULE III

(Paragraph (4) of Regulation II )

WORT CONVERSION T ABLES

SPECIFIC CRAV ITY,20"/20", IN AIR, TO % w/w

SUCROSE, IN VACUO (OBRIX OR "PLATO)

S~=

Sucro:;e

Sp.Gr

%wfw

Sp.Gr

%wfw

1.000

10.475

0.000

'1><2

1.043

10.716

1.001

0 .257

1.044

1.002

0.5 14

10.956

1.045

1.003

0 .770

11.195

1.004

11.435

1.046

1.026

I.o·n

11.673

1.005

1.283

1.006

1.048

11.912

1.539

1.007

1.049

12.150

1.795

1.050

12."387

1.008

2.053

1.051

12.624

1.009

2.305

1.052

12.861

1.010

2-'60

1.053

13.098

1.011

2.81 4

1.054

1.012

3.067

13.333

1.055

13.569

1.013

3 .321

\.Q]4

1.056

13.804

3.573

1.057

14.039

1.015

3.826

14.273

1.058

1.016

4 .077

1.059

14.507

1.017

4 .329

1.060

14.741

1.018

4.580

1.061

14.974

1.019

4 .830

1.062

15.207

1.Q20

5.080

1.063

15.439

1.021

5.330

1.064

15.671

1.022

5.580

1.065

15.903

1.023

5.828

1.066

1.024

16.134

6 .077

1.067

16365

1.025

6 .325

16.595

1.068

1.026

6.512

1.069

16.825

1.027

6 .819

7_

1.070

17.055

1.028

1.071

17.284

1.029

7.312

1.072

\7.513

1.030

7.558

1.073

17.74\

1.031

7.803

1.074

17.970

1.03 2

8 .048

1.075

18.197

1.033

8.293

1.076

18.425

1.034

8.537

1.077

18.652

1.035

8.781

Im8

18.878

9 .024

1.036

1.079

19.105

1.037

9 .267

1.0&0

19.331

9j()<)

1.038

1.081

19.556

1.039

9.75 1

1.082

19 .782

1.114<1

9 .993

2O.oo7 .~ .

1.083

1.041

10.234

Passed by the House of Representatives at Sitting No. 133 of Monday , 3Td

November, 1997.

MYRIAM SPITERI D EBONO

Speuker

RICUARD J. CAUCHI

Clerk fO the House of Repre.wfnto(;VeS

I~ mid-Dip;.-<in_ ... 1·l nf{101'll3Ujooi _ 3. Pjo.w K:t<Iilp _ Pr!NfJht"ti by ~" 0."""",,,,, .f I';;"'''''"''' - J. Ca>tiIJ< /'JIl<t

M;1t...,h 1l.1",nl[>C"fijllOl·C«m _ Pr;"",i ," ,I .. G'~·""'"t"' Pr;m;~" Pre"

,,",u4Oc _ p,;a.fO<

02 w ·tariffala(l.[)wana

Sipn:ni IrJaui fikati f1 -intcflJllllni Nru . 24 .02 lJIl_TllI'itt,

Iad·Dwana

lSc6 kun

u,.

_ T,' lul!OWi 1.1' mhu iijed minn 15mm

pakkClI 20

jew parti minnu

- Ta' lui !OWi 1.1' it jed minn 75mm

39cl kuU

pakken !a' 20

;':w DIn; minnu

Tabakk manit,nul'lIl iel'lor kJauifi kat f1-in!eSlalul'll lIN .

24.0) tal-Tariff, tId-Ow_

• T,batk w-pipa

_ T,bakk, imqMta' jew mhUlI imqatta' II mhalla! ada

mhUll manitanura! Ular Jhall-PfOdIIujoni induslrijali

IaNir;an:ni (2)

_ T abakk omoje niu.sl je w rikosli!w;1 ghall- produ zz joni

I.m2 ,83,O

indu strijali IIl-tigarri, chuootJ u rigOril/OI

kull kg .

• TIbakI: omog~niu.t jew rikoSli!wi! ghall-prnduujonl

indlls!rijIJi w-sipll'ul (2)

I.m I6.41'o

- T.batk l.al-maJhda II Still/!

klill k,.

_ alr&W II essenzl laHabakk utati prineipalmenl gIIaIl·

manitauuni ta' imeuitidi

l.m9,20,O

_ T.bakk jew = ' 1 taHabakk manitanul'lI! kbor ,

kull kg.

inklui ta1>akk 0

nizza! U rikos! i!w;1

1. Din i"nlta la' dllju la;>plib hi ... pll f.lball mhux mani r. nu m, prodoll joew imporlll

minn P""WI& Ii r ioimhl jkun ~liiotrt.l S!lbbilimenlla' produujolli &h11l. l!Wl iflnu", f.I'

oigam jew tabakJr. lll·piPI ,

2. Din i,·ratlla' duju tapplin bios pal .. ball. imqlltl' jew mhuK imqana' i!do mhlll

man,r.mn! Ikw, pmdoojew impona! minn persuna ~ risimhljkllll ~ii_ DbbiJirnnll

ta' pruduu.joni pall·manir."... 1&' oiprc:tti.

A '99

10 and 27.1 1 to the extent only as shown in the

re levant schedule to th is Act.

Beer classified in Customs Tariff Heading No 22.03

and beer mixed with non-alcoholic beverage classi-

fied in Customs Tariff Heading No. 22.06.