ACT No. VII of 2022 AN ACT to implement Budget Measures for the Financial Year 2022 and other administrative measures.

I assent.

(L.S.)

GEORGE VELLA

President

8th February, 2022

ACT No. VII of 2022

AN ACT to implement Budget Measures for the Financial Year

2022 and other administrative measures.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows:-

The short title of this Act is the Budget Measures

Implementation Act, 2022.

PART I

PRELIMINARY

The provisions of this Part shall be deemed to have come into

force on the 1st January, 2022.

For the purpose of this Part "revenue" means the same as that

meaning assigned to it in article 2 of the Public Finance Management

Act, but does not include proceeds from loans.

(1) Subject to the provisions of this Act, the Government of

Malta may raise, by way of loan, a sum of money not exceeding one

billion and two hundred million euro (€1,200,000,000).

(2) For the purpose of raising the aforesaid loan the Minister for

Finance and Employment is hereby authorised to raise such loans under

the provisions of the Government Borrowing and Management of

Public Debt Act, on such terms and conditions as the said Minister may

approve.

Any money borrowed under the authority of this Part shall be

appropriated and applied for the purpose of

(a) meeting excess expenditure over revenue incurred in

the Consolidated Fund for the year 2022; and

(b) redeeming registered stocks and debt instrument

which shall be due for redemption during the year 2022; and

(c)

contributing funds in the sinking funds; and

(d) effecting portfolio changes in relation to amounts

raised through Treasury Bills, amounts raised through

Government Stocks, and in respect of loans raised outside Malta

as and when required in line with Government’s debt

management policies.

PART II

AMENDMENTS TO THE CUSTOMS ORDINANCE

This Part amends the Customs Ordinance and it shall be read

and construed as one with the Customs Ordinance, hereinafter in this

Part referred to as "the Ordinance".

Immediately after article 2 of the Ordinance there shall be

added the following new article

" Complete and

2A. Every person is obliged to present to the

correct declaration.

Customs official a complete and correct declaration

about his goods. Whosoever fails to abide by this

obligation, commits an infringement of the law, as

provided in this Ordinance and in other customs laws.".

Article 61 of the Ordinance shall be amended by the Amendment of

article 61 of the

following

Ordinance.

(a) sub-article (1) thereof shall be substituted by the

following

"(1) If at the time of examination by a customs

official any goods are found in excess of, or different to,

those appearing on the exporter’s invoice or declared by

the importer or his agent, then, notwithstanding any other

provision of law, such goods found in excess or such

different goods shall be forfeited and the Commissioner

may dispose of them according to law. This forfeiture is

without prejudice to any action which may be taken against

the importer or his representative, or against both,

according to the provision of any other law."; and

(b) sub-article (3) thereof shall be substituted by the

following

"(3) For the purposes of sub-article (2) "competent

authority" means the Commissioner.".

In the proviso to paragraph (r) of article 62 of the Ordinance, Amendment of

the words from "Provided that a person who makes an incorrect article

Ordinance.

declaration" till the words "committed the offence under this

paragraph," shall be substituted by the words

"Provided that a person who makes an incomplete

declaration and requests the Commissioner in writing to amend

(i) before the Commissioner informs that person

that the details in the customs declaration are not complete;

and

(ii) (aa) during the period when it is not yet

known, in the systems relating to the processing of customs

declarations, whether manual or electronic, if there is

going to be control of the goods; or

(bb) within ten (10) working days from the

date of the release of the goods, which goods were

released without control; and

(iii) such amendment does not tend to make the

declaration applicable to other goods, other than those

which were originally declared, in the sense that the only

amendment that may take place in the declaration is one (1)

or more amendments from those listed in the Third

Schedule,

that person shall be deemed not to have committed the

offence under this paragraph,".

Article 62A of the Ordinance shall be substituted by the

"62A. Any person who

(a) negligently makes or gives or submits

or is instrumental in the making or the giving of

any declaration, document or information to the

customs official which is false in any detail; or

(b) negligently submits an incomplete

declaration to the customs official, including

when the person is not in possession of a

document which is required with the declaration;

or

(c) leaves out or mistakenly declares a

letter, number, currency, unit of measure or other

similar data elements in his declaration to the

customs official,

shall be deemed to have committed a crime of

negligence, and shall, on conviction, for each such

crime, be liable to a fine (multa) equivalent to

three times the duty endangered but not less than

three hundred and fifty euro (€350)

Provided that in the circumstances mentioned

in paragraph (b), when it is a case of a refund of duty

and, or taxes, it shall be deemed that an offence has not

been committed. The refund of duty and, or taxes shall

be subject to the payment of a fee as provided in the

Customs Regulations

Provided also that, in the circumstances

mentioned in paragraphs (a), (b) and (c), the person

who makes an incorrect or incomplete declaration and

requests the Commissioner in writing to amend it

(i) before the Commissioner notifies the

person that the details in the customs declaration

are not correct or are not complete; and

(ii) (aa) during the period when it is not

yet known, in the systems relating to the

processing of customs declarations, whether

manual or electronic, if there is going to be

control of the goods; or

(bb) within ten (10) working days

from the date of release of the goods, which

goods were released without control; and

(iii) such amendment does not tend to

make the declaration applicable to other goods,

other than those which were originally declared,

in the sense that the only amendment that may

take place in the declaration is one (1) or more

amendments from those listed in the Third

Schedule,

that person shall be deemed not to have

committed a crime under this article.".

Article 63 of the Ordinance shall be amended by the following: Amendment of

article 63 of the

Ordinance.

(a) sub-article (2) thereof shall be substituted by the

following

"(2) (a) In the case where one (1) of the

irregularities referred to in the Second Schedule is

committed, which irregularity is committed after the 30 th

April 2013, and the agreement relating to the irregularity

referred to in sub-article (1) is entered into, or where the

irregularity was committed before the 30 th April 2013 but

the agreement relating to such irregularity referred to in

sub-article (1) was entered into after the 30 th April 2013,

the penalty on the person committing the irregularity

(i) for the first time over the twelve (12)

months immediately before the date on which the

irregularity is committed, shall be equivalent to

twenty-five per cent (25%) of the endangered duty

and taxes, as the case may be, or fifty euro (€50)

whichever is the higher; and

(ii) for the second time over the twelve (12)

months immediately before the date on which the

irregularity is committed, shall be equivalent to fifty

per-cent (50%) of the endangered duty and taxes, as

the case may be, or seventy-five euro (€75)

whichever is the higher; and

(iii) for the third time or more over the twelve

(12) months immediately before the date on which

the irregularity is committed, shall be equivalent to

hundred per cent (100%) of the endangered duty and

taxes, as the case may be, or one hundred euro (€100)

whichever is the higher.

(b) Without prejudice to sub-article (6), an

agreement in lieu of criminal proceedings with regard to

the irregularities mentioned in the Second Schedule shall

only be regulated by this sub-article."; and

(b) immediately after sub-article (4) thereof there shall

be added the following new sub-article

"(5) Where in one (1) declaration there is more than

one (1) item about which an irregularity was committed,

and the agreement referred to in this article takes place

instead of criminal proceedings, the penalty that the person

shall pay is that applicable for every separate item, except

where there is more than one (1) irregularity in the same

declaration which falls under paragraph (f) of sub-article

(1), in which case the penalty is of one hundred euro

(€100) for all those irregularities in that declaration which

fall under paragraph (f) of sub-article (1).".

Article 72 of the Ordinance shall be amended by the following

(a) in sub-article (1) thereof, immediately after the

words "to the owner of the things seized, if known," there shall

be added the words "within a period of ninety (90) working days

from when the seizure takes place,"; and

(b) in sub-article (2) thereof, the words "in the competent

civil court, according to the value of the things seized," shall be

substituted by the words "before the Administrative Review

Tribunal,".

Article 73 of the Ordinance shall be amended by the following

(a) sub-article (8) thereof shall be substituted by the

following

"(8) The court shall hear the application

expeditiously and the procedure at first instance shall be

concluded within one (1) year from the presentation of the

application, provided that this time limit may be extended

only once for a period of three (3) months."; and

(b) in sub-article (9) thereof, the words "relating to

proceedings before the First Hall of the Civil Court" shall be

deleted.

Immediately after sub-article (3) of article 89 of the Ordinance Amendment of

article 89 of the

there shall be added the following new sub-article

Ordinance.

"(4) (a) In the case of the destruction of the goods, the

cost of the destruction of the goods that are not collected and

become the property of the Commissioner, as provided in this

article, shall be paid by the person to whom the goods were

originally released.

(b) The cost of destruction shall constitute a civil

debt owed and payable to the Commissioner by the person

to whom the goods were originally released.".

Immediately after article 89 of the Ordinance there shall be Addition of new

articles 90 and

added the following new articles

91 to the

Ordinance.

" Costs of

90. In the case of destruction of the goods that

destruction.

become property of the Commissioner by operation of

law or by court decision, the costs of their destruction

shall be paid by the original owner of the goods.

91. (a) The Commissioner shall have the right to

The Commissioner

shall have the right

dispose lawfully of all the goods seized according to any

to dispose.

customs law, both when that seizure becomes final as

well as when the goods have been abandoned.

(b) The right mentioned in paragraph (a)

is without prejudice to the right of the

Commissioner to dispose of the goods seized

before the seizure becomes final, in the

circumstances and for the reasons provided by

law.

(c) The goods seized under any customs

legislation, except for objects of food or drink

items for humans, shall either be put to use by a

public entity, or be placed for sale by call for

tenders, or be destroyed, or otherwise the

Commissioner may dispose of them in any other

way as he deems appropriate with the approval of

the Minister responsible for Customs

Provided that objects of food or drink

items for humans shall be placed for sale by a call

for tenders.".

PART III

AMENDMENTS TO THE INCOME TAX ACT

(1) This Part amends the Income Tax Act and it shall be read

and construed as one with the Income Tax Act, hereinafter in this Part

referred to as "the principal Act".

(2) (a) Paragraph (a) of the article which deletes paragraph (c) of

sub-article (6) of article 43 of the principal Act and paragraph (b) of

the article which amends paragraph (e) of sub-article (6) of article 43

of the principal Act shall be deemed to have come into force as from

the year of assessment 2022; and

(b) paragraph (b) of the article which adds paragraph (i) to

sub-article (5) of article 5A of the principal Act, paragraph (a) of

the article which amends sub-article (17) of article 56 of the

principal Act, paragraph (c) of the article which adds sub-article

(26A) to article 56 of the principal Act, and the article which

amends article 90A of the principal Act shall be deemed to have

come into force as from the year of assessment 2023.

In paragraph (b) of the definition "industrial building or

structure" of sub-article (1) of article 2 of the principal Act, the words

"article 14(1)(f) or (j)," shall be substituted by the words "article

14(1)(f) or (j), or whose operation by any such person involves

substantial activity, having regard to the capital employed, the

organisation of the operation and the income that it generates,".

Article 5 of the principal Act shall be amended by the

following

(a) in paragraph (g) of sub-article (3) thereof, the words

"under the Financial Markets Act" shall be substituted by the

words "by the Commissioner for the purpose of this provision";

(b) in paragraph (b) of sub-article (6) thereof, the words

"under the Financial Markets Act" shall be substituted by the

words "by the Commissioner for the purpose of this provision";

(c) in paragraph (c) of sub-article (6) thereof, the words

"under the Financial Markets Act" shall be substituted by the

words "by the Commissioner for the purpose of this provision";

(d)

in the last proviso to paragraph (iii) of sub-article (9)

thereof, the words "under the Financial Markets Act" shall be

substituted by the words "by the Commissioner for the purpose

of this provision";

(e) in the first proviso to paragraph (c) of sub-article

(9A) thereof, the words "under the Financial Markets Act" shall

be substituted by the words "by the Commissioner for the

purpose of this provision"; and

(f) in the third proviso to sub-paragraph (ii) of paragraph

(b) of sub-article (13) thereof, the words "under the Financial

Markets Act" shall be substituted by the words "by the

Commissioner for the purpose of this provision".

Article 5A of the principal Act shall be amended by the Amendment of

article 5A of the

following

principal Act.

(a) in paragraph (j) of sub-article (3) thereof, the

words "under the Financial Markets Act" shall be

substituted by the words "by the Commissioner for the

purpose of this provision";

(b) immediately after paragraph (h) of sub-article

(5) thereof there shall be added the following new

paragraph

"(i)(i)When a transfer that is made on or

after 1 January 2022 is a transfer of property that

had been leased for a period of at least ten (10)

years ending on the date of the transfer, and

during that whole period of ten (10) years the

tenant was entitled to a benefit in respect of that

lease under the Private Rent Housing Benefit

Scheme administered by the Housing Authority,

and that transfer is made to the tenant of that

property, no tax shall be chargeable on the first

two hundred thousand euro (€200,000) of the

transfer value and the tax on the excess, if any,

shall be chargeable at the normal rate.

(ii) When a transfer satisfies the

conditions of sub-paragraph (i) except only

that it is not made to the tenant but to

another person, the tax on the first two

hundred thousand euro (€200,000) of the

transfer value shall be chargeable at the rate

of one half of the normal rate and the tax on

the excess, if any, shall be chargeable at the

normal rate.

(iii) When a transfer satisfies the

conditions of sub-paragraph (i) except only

that the period of the lease and, or the period

during which the tenant was entitled to the

said benefit was less than ten (10) years but

not less than three (3) years, the tax on the

first two hundred thousand euro (€200,000)

of the transfer value shall be chargeable at

the rate of one half of the normal rate and the

tax on the excess, if any, shall be chargeable

at the normal rate.

(iv) This paragraph shall apply only

if the parties to the transfer or any of them

produces to the notary who publishes the

deed of the transfer a document issued by

the Housing Authority certifying the period

during which the tenant of the lease of the

property had been entitled to a benefit in

respect of that lease under the Private Rent

Housing Benefit Scheme. The notary shall

make a reference to that document in that

deed and shall produce that document to the

Commissioner together with the notice of

the transfer referred to in article 51 of the

Duty on Documents and Transfers Act.

(v) For the purpose of this

paragraph, "normal rate" means the rate of

tax that would be chargeable on the relevant

value of the transfer in terms of this article

were it not for the provisions of this

paragraph."; and

(c) in the first proviso to paragraph (c) of sub-

article (12A) thereof, the words "under the Financial

Markets Act" shall be substituted by the words "by the

Commissioner for the purpose of this provision".

Article 12 of the principal Act shall be amended by the

following

(a) in sub-paragraph (ii) of paragraph (c) of sub-article

(1) thereof, the words "on a transfer of any units in a collective

investment scheme as defined in article 2 of the Investment

Services Act, of any units and such like instruments relating to

linked long term business of insurance, including the surrender

or maturity of linked long term policies of insurance, of any

interest in a partnership which is not a property partnership and

of any shares or securities in a company" shall be substituted by

the words "on a transfer of, or on a transfer of any rights over,

any units in a collective investment scheme as defined in article

2 of the Investment Services Act, any units and other such like

instruments relating to linked long term business of insurance,

including the surrender or maturity of linked long term policies

of insurance, any interest in a partnership which is not a property

partnership and any shares or securities in a company"; and

(b) in the first proviso to subsubsubsub-paragraph (iii) of

subsubsub-paragraph (b) of subsub-paragraph (C) of sub-

paragraph (iii) of paragraph (c) of sub-article (1) thereof, the

words "under the Financial Markets Act" shall be substituted by

the words "by the Commissioner for the purpose of this

provision".

In the proviso to paragraph (m) of sub-article (1) of article 14 Amendment of

of the principal Act, the words "employed in producing the income;" article

principal Act.

shall be substituted by the words "employed in producing the income:"

and immediately thereafter there shall be added the following new

proviso

"Provided also that when the intellectual property or

intellectual property rights were transferred to the said person

("the acquirer") by a company ("the transferor") and it was

deemed in terms of article 5(9) that no loss or gain arose from

that transfer, the total deduction that may be claimed by the

acquirer shall be the lower of the cost of acquisition and the

market value of the said property or rights as at the time of that

transfer, reduced, in either case, by the amount, if any, that the

transferor had claimed as a deduction in terms of this paragraph

in respect of the property or rights that have been transferred;".

In article 14B of the principal Act, the words "a school named Amendment of

by the Minister" shall be substituted by the words "a licensed article

the principal

independent school, as confirmed by the Ministry responsible for Act.

education,".

In paragraph (a) of sub-article (1) of article 27D of the Amendment of

principal Act, the words "The trustee of a trust that has been granted article

the principal

authorisation under sub-article of article 43(3) of the Trusts and Act.

Trustees Act" shall be substituted by the words

"The trustee of a trust that has been granted

authorisation under article 43(3) of the Trusts and

Trustees Act or that is not required to obtain such

authorisation in terms of the provisions of article 43(6)

of that Act,".

In paragraph (b) of sub-article (5) of article 30 of the principal

Act, the words "of article 4(1)(d), (e) and (f)" shall be substituted by the

words "of article 4(1)(c), (d) and (e)".

In the proviso to sub-article (1) of article 33 of the principal

Act, the words "Provided that where the recipient derives, or is deemed

to have derived pursuant to the provisions of article 43(6)(a), (b) or (c),"

shall be substituted by the words "Provided that where the recipient

derives, or is deemed to have derived pursuant to the provisions of

article 43(6)(a) or (b),".

Article 41 of the principal Act shall be amended by the

following

(a) in subsub-paragraph (4) of sub-paragraph (viii) of

paragraph (a) thereof, the words "the dividend referred to in

article 43(6)(a) and the income or gains referred to in article

43(6)(c);" shall be substituted by the words "the dividend

referred to in article 43(6)(a);";

(b) in paragraph (b) thereof, the words "and with respect

to investment income referred to in paragraph (a)(viii)(4) shall

mean the company which earned the profits deemed distributed

pursuant to article 43(6)(a) and article 43(6)(c)" shall be

substituted by the words "and with respect to investment income

referred to in paragraph (a)(viii)(4) shall mean the company

which earned the profits deemed distributed pursuant to article

43(6)(a)";

(c) in sub-paragraph (i) of paragraph (c) thereof, the

words "under the Financial Markets Act" shall be substituted by

the words "by the Commissioner for the purpose of this

provision"; and

(d) in the proviso to paragraph (c) thereof, the words

"and with respect to the investment income referred to in

paragraph (a)(viii)(4) and (5) a recipient shall be the individual

referred to in article 43(6)(a), (b) and (c)," shall be substituted by

the words "and with respect to the investment income referred to

in paragraph (a)(viii)(4) and (5) a recipient shall be the

individual referred to in article 43(6)(a) and (b),".

Article 43 of the principal Act shall be amended by the Amendment of

article 43 of the

principal Act.

(a)

paragraph (c) of sub-article (6) thereof shall be

(b) in paragraph (e) of sub-article (6) thereof, the words

"Where the immediate shareholder of the company, person or

entity referred to in paragraphs (a), (b) and (c)" shall be

substituted by the words "Where the immediate shareholder of

the company, person or entity referred to in paragraphs (a) and

(c) in sub-paragraph (i) of paragraph (f) of sub-article (6)

thereof, the word "determined" shall be substituted by the word

"recognised".

Article 56 of the principal Act shall be amended by the Amendment of

article 56 of the

principal Act.

(a) in sub-article (17) thereof, the words "every euro."

shall be substituted by the words "every euro:" and immediately

thereafter there shall be added the following new proviso

"Provided that

(a) this sub-article shall not apply to

emoluments payable under a contract of employment

for a period of less than twelve (12) months or that

lasts less than twelve (12) months;

(b) this sub-article shall not apply for a year

of assessment if, during the year immediately

preceding that year of assessment, the individual was

present in Malta for a period that exceeds or for

periods that in aggregate exceed thirty (30) days,

disregarding any period during which that individual

was present in Malta on vacation leave or sick leave

and disregarding any period preceding the

commencement or following the termination of the

contract.";

(b) in sub-article (26) thereof, the words "on every euro."

shall be substituted by the words "on every euro of the gross

amount of the emoluments so derived. The tax chargeable in

terms of this sub-article shall be final and no set-off or refund

shall be granted to any person in respect of the tax so charged.";

(c) immediately after sub-article (26) thereof there shall

be added the following new sub-article

"(26A)(a) An individual who derives income from

a full-time or part-time artistic activity shall, unless he

opts to have the said income charged to tax at the rates

laid down in sub-article (1)(a) or (1)(b), be charged to

tax on all such income at the rate of seven point five

cents (€0.075) on every euro of the gross amount of the

income so derived. The tax chargeable in terms of this

sub-article shall be final and no set-off or refund shall

be granted to any person in respect of the tax so

charged.

(b) For the purposes of this sub-article,

income shall be deemed to have been income

derived from an artistic activity if it has been so

certified by the Arts Council Malta established by

the Arts Council Malta Act in a statement

produced to the Commissioner on such form and

in such manner and within such time as the

Commissioner may approve.

(c) The Minister may, by rules, prescribe

the manner in which the income of an individual

who takes the option referred to in paragraph (a)

is to be computed including, but not limited to,

rules for calculating the income for any year of

assessment in an amount corresponding to the

average income derived during a number of years

of assessment.".

Immediately after sub-article (10) of article 90A of the

principal Act there shall be added the following new sub-article

"(11) With effect from the year of assessment 2023, the rate

of tax on income from part-time work to which this article applies

shall be ten cents (€0.10) on every euro (€1) and the provisions of

this article shall apply as if all the references therein to the rate of

fifteen cents (€0.15) on every euro (€1) were references to a rate of

ten cents (€0.10) on every euro (€1).".

PART IV

AMENDMENTS TO THE SOCIAL SECURITY ACT

(1) This Part amends the Social Security Act and it shall be Amendments to

read and construed as one with the Social Security Act, hereinafter in the

Security Act.

this Part referred to as "the principal Act".

(2) Paragraph (b) of the article which amends the Second Commencement.

Schedule to the principal Act shall be deemed to have come into force

from 1st January, 2022.

In the proviso to paragraph (a) of the proviso to paragraph (ii) Amendment of

of the definition "Service Pension" of sub-article (1) of article 2 of the article

principal Act.

principal Act, the words "taken into account; and" shall be substituted

by the words "taken into account:" and immediately thereafter there

shall be added the following new proviso

"Provided also that, with effect from 1st January 2022, and

solely for the purpose referred to in paragraph (a), where a

Service Pension has been commuted in part thereof only and the

pensioner has reached the age of seventy-two (72) years, the

commuted part shall not still be taken into account when

calculating the contributory pension for the purposes of this Act;

and".

In the proviso to paragraph (a) of sub-article (2) of article 7 of Amendment of

the principal Act, the words "National Minimum Wage; and" shall be article

principal Act.

substituted by the words "National Minimum Wage:" and immediately

thereafter there shall be added the following new proviso

"Provided further that, and subject to the provisions of this

Act, with effect from 1st January 2022, an employed person who

is not in a full-time employment but who has more than one (1)

part-time employment, shall have the right to elect to pay the

Social Security Contribution, in accordance with Part I of the

Tenth Schedule, on the income from all part-time employments

up to a maximum of forty (40) hours work per week; and".

In the proviso to paragraph (b) of sub-article (1) of article 20 Amendment of

of the principal Act, the words "such a condition;" shall be substituted article

principal Act.

by the words "such a condition:" and immediately thereafter there shall

be added the following new proviso

"Provided further that, with effect from 1st January 2022,

an unmarried person who lives with his parents, who on the date

of the claim for such assistance is in receipt of an Invalidity

Pension under the provisions of article 26, shall not be

considered as a member of that household, but is to be

considered as forming a household of his own for the purposes of

the provisions of Part II of the Second Schedule; and".

Immediately after sub-article (5) of article 23 of the principal

Act there shall be added the following new sub-article

"(6) With effect from 1st January 2022, a person who

reached the age of eighty (80) years and is receiving

Supplementary Allowance in accordance with the provisions of

article 73, shall be eligible for the Free Medical Aid without the

need to satisfy the means test as per provisions of Part III of the

Second Schedule.".

In the proviso to sub-article (2) of article 33A of the principal

Act, the words "her spouse." shall be substituted by the words "her

spouse:" and immediately thereafter there shall be added the following

new proviso

"Provided further that, with effect from 1st January 2022, a

widow or widower who is entitled to a rate of pension under Part

IV, calculated on five-sixths of the two-thirds of the pensionable

income of the deceased spouse worked out in accordance with

the provisions of Part V, the proportion of five-sixths of the two-

thirds shall be substituted by the proportion shown in the Twelfth

Schedule.".

Immediately after paragraph (d) of sub-article (1) of article 68

of the principal Act there shall be added the following new paragraph

"(e) Subject to the provisions of this Act, with effect from

1st January 2022, a parent who is not in employment or self-

occupation and has not yet reached pensionable age and who

proves to the satisfaction of the Director that he is a citizen of

Malta or of country of the European Union and is regularly

residing in Malta, shall be entitled to a Carer’s Grant of five

hundred euro (€500) annually, if such parent proves to the

satisfaction of the Director that he is taking care, all by himself,

on a full-time basis and regularly of a child in receipt of an

Increased Severe Disability Assistance under the provisions of

this Act.".

Article 85 of the principal Act shall be amended by the

following

(a) sub-article (8) thereof shall be renumbered as sub-

article (9) thereof, and immediately after sub-article (7) thereof

there shall be added the following new sub-article

"(8) Notwithstanding the provisions of sub-articles

(4), (5), (6) and (7), with effect from 1st January 2022, the

rate due to persons who have reached pension age

according to the definition ''pension age'' in article 2, who

have retired from employment and are not entitled to a

Contributory Pension, but have paid between fifty (50) and

two-hundred and fifty-nine (259) social security

contributions shall be four hundred euro (€400) per year,

whereas the rate due to persons who have reached pension

age according to the definition ''pension age'' in article 2,

who have retired from employment and are not entitled to a

Contributory Pension, but have paid at least two-hundred

and sixty (260) social security contributions shall be five

hundred euro (€500) per year."; and

(b) sub-article (9) thereof, as renumbered, shall be

amended by the following

(i) immediately after the words "Malta Public

Registry:" thereof there shall be added the following new

proviso

"Provided that, subject to the provisions of this

Act, with effect from 1st January 2022, it shall be the

right of a parent to be paid a one-time child birth or

adoption bonus of four hundred euro (€400) upon the

birth of a child or in the case of an adoption, for such

births or adoptions registered with the Malta Public

Registry:"; and

(ii) in the last proviso thereof, the words "Provided

that, any claim for child birth" shall be substituted by the

words "Provided further that, any claim for child birth".

In paragraph (a) of article 90 of the principal Act, immediately Amendment of

after the words "Supplementary Allowance," there shall be added the article

principal Act.

words "Injury Grant or Injury Pension,".

Immediately after the first proviso to article 90A of the Amendment of

article 90A of

principal Act there shall be added the following new proviso

the principal

Act.

"Provided further that, with effect from 1st January 2022,

notwithstanding the provisions of this article, whenever the

Government awards a cost-of-living increase in the rate of the

National Minimum Wage as is payable to persons of eighteen

(18) years of age or over under the provisions of the

Employment and Industrial Relations Act, any Social Assistance

paid in accordance with the provisions of article 30 shall, as from

the date of such award or the date as from which such Social

Assistance becomes due, be automatically increased by the full

cost-of-living increase:".

In the third proviso to paragraph (ii) of sub-article (5) of article

116 of the principal Act, the words "the claim is made." shall be

substituted by the words "the claim is made:" and immediately

thereafter there shall be added the following new proviso

"Provided further that, such option may also be granted to

a person who has attained the age of fifty-nine (59) years and is

in receipt of an Invalidity Pension under the provisions of article

26 when the claim is made:".

The Second Schedule to the principal Act shall be amended by

the following

(a) in the proviso to item 1 of Part IV thereof, the words

"calculation of means." shall be substituted by the words

"calculation of means:" and immediately thereafter there shall be

added the following new proviso

"Provided further that, with effect from 1st January

2022, in the case of a person who has been in receipt of an

Age Pension in accordance with the provisions of article 66

for a period of five (5) years or more and comes into

possession of other property or assets through inheritance,

in lieu of the limits laid down in the first proviso, shall

instead be taken in the calculation of the capital means the

amount of thirty thousand euro (€30,000) in the case of a

single or widowed person, or the amount of fifty thousand

euro (€50,000) in the case of a married person. So however

that, when calculating the capital means in such cases, no

account shall be taken of

(a) a donation of a property by the

beneficiary of the Age Pension to a son or daughter,

provided that such property is being donated to the

son or daughter in order for the son or daughter to

form his or her future house of residence;

(b) a donation of part of the house of

residence of the Age Pension beneficiary to the son

or daughter including the space above such property,

provided that such donation is being made in order

for the son or daughter to form his or her future house

of residence;

(c) a donation of up to a maximum of twenty

thousand euro (€20,000) to the son or daughter by the

beneficiary of the Age Pension, provided such

donation is made in accordance with the provisions

of the laws of Malta."; and

(b)

Part V thereof shall be deleted.

In paragraph (d) of the proviso to item 2 of the Eleventh Amendment of

Schedule to the principal Act, the words "of this Act." shall be the

Schedule to the

substituted by the words "of this Act;" and immediately thereafter there principal Act.

shall be added the following new paragraphs

"(e) with effect from 1st January 2022, in the case of a

person not satisfying the conditions of paragraphs (b) and (c) of

article 52, and provided that, that person in his life-time paid five

hundred and twenty (520) social security contributions or more,

a payment equivalent to the resulting rate of the National

Minimum Pension as per provisions of paragraph (d) is to be

awarded;

(f) in the case of a person who does not reach the

required minimum of social security contributions required to

satisfy the conditions as laid down in paragraphs (d) or (e), due

to lack of complete records of such payment of social security

contributions, notwithstanding that according to official Jobsplus

records show that the person was in insurable employment

during such periods but not after 31st December 1990, the person

shall be granted the option to ask to pay for those periods up to

five (5) years of arrears of social security contributions at the

value of the SA rate payable by a self-occupied person as per

Part III of the Tenth Schedule during the year when the claim is

made.".

PART V

AMENDMENTS TO THE DUTY ON DOCUMENTS AND

TRANSFERS ACT

This Part amends the Duty on Documents and Transfers Act Amendments to

and it shall be read and construed as one with the Duty on Documents the

Documents and

and Transfers Act, hereinafter in this Part referred to as "the principal Transfers

Act".

In the third proviso to paragraph (b) of sub-article (6) of article Amendment of

32 of the principal Act, the words "under the Financial Markets Act" article

principal Act.

shall be substituted by the words "by the Commissioner for the purpose

of this provision".

Immediately after article 32F of the principal Act there shall

be added the following new article

32G. (1) Notwithstanding any other provision of

this Act, but subject to the other provisions of this

article, when

(a) a transfer that is made on or after 1

January 2022 is a transfer of property that had

been leased for a period of at least ten (10) years

ending on the date of the transfer; and

(b) during that whole period of ten (10)

years the tenant was entitled to a benefit in

respect of that lease under the Private Rent

Housing Benefit Scheme administered by the

Housing Authority; and

(c) that transfer is made to the tenant of

that property,

no duty shall be chargeable on the first two hundred

thousand euro (€200,000) of the value of the

transferred property and the duty on the excess, if

any, shall be chargeable at the normal rate.

(2) When a transfer satisfies the conditions of sub-

article (1) except only that it is not made to the tenant

but to another person, the duty on the first two hundred

thousand euro (€200,000) of the value of the property

shall be chargeable at the rate of one half of the normal

rate and the duty on the excess, if any, shall be

chargeable at the normal rate.

(3) When a transfer satisfies the conditions of sub-

article (1) except only that the period of the lease and,

or the period during which the tenant was entitled to the

said benefit was less than ten (10) years but not less

than three (3) years, the duty on the first two hundred

thousand euro (€200,000) of the value of the property

shall be chargeable at the rate of one half of the normal

rate and the duty on the excess, if any, shall be

chargeable at the normal rate.

(4) This article shall apply only if the parties to the

transfer or any of them produces to the notary who

publishes the deed of the transfer a document issued by

the Housing Authority certifying the period during which

the tenant of the lease of the property had been entitled to

a benefit in respect of that lease under the Private Rent

Housing Benefit Scheme. The notary shall make a

reference to that document in that deed and shall produce

that document to the Commissioner together with the

notice of the transfer referred to in article 51.

(5) This article shall not apply to a transfer made to

a person who requires a permit by the Minister

responsible for finance for the purposes of the

Immovable Property (Acquisition by Non-Residents)

Act or who would have required such permit had the

property acquired not been situated in a special

designated area.

(6) For the purpose of this article, "normal rate"

means the rate of duty that would be chargeable on the

relevant value of the property in terms of this Act were it

not for the provisions of this article.".

In the third proviso to paragraph (b) of sub-article (1) of article Amendment of

42 of the principal Act, the words "under the Financial Markets Act" article

principal Act.

shall be substituted by the words "by the Commissioner for the purpose

of this provision".

In paragraph (iv) of the proviso to sub-article (1) of article 42B Amendment of

of the principal Act, the words "under the Financial Markets Act" shall article

the principal

be substituted by the words "by the Commissioner for the purpose of this Act.

In the third proviso to sub-article (1) of article 42C of the Amendment of

principal Act, the words "under the Financial Markets Act" shall be article

the principal

substituted by the words "by the Commissioner for the purpose of this Act.

PART VI

AMENDMENTS TO THE MOTOR VEHICLES REGISTRATION

AND LICENSING ACT

(1) This Part amends the Motor Vehicles Registration and Amendments to

Licensing Act and it shall be read and construed as one with the Motor the

Vehicles

Vehicles Registration and Licensing Act, hereinafter in this Part Registration

Licensing Act.

referred to as "the principal Act".

(2)

All the provisions in this Part shall be deemed to have come Commencement.

into force on the 1 st January, 2022.

Sub-article (1) of article 2 of the principal Act shall be

amended by the following

(a) immediately after the definition "agricultural

tractor" thereof there shall be added the following new

definition

" "amateur built motor vehicle" means a

vehicle constructed for the personal use of an

individual and that

(a) the construction or assembly or

substantial part of which was carried out by

the individual and, or persons acting on his

behalf; and

(b) the individual and, or other

persons acting on his behalf during the

period of construction or assembly of the

vehicle did not have a business in which

motor vehicles are normally constructed or

assembled.

An amateur built motor vehicle is

considered to be a new vehicle if, at least, the

following parts of the vehicle are new

(a) the chassis;

(b) the engine;

(c) the steering mechanism; and

(d) the axles and the gearbox;";

(b) the definition "autogas" thereof shall be

substituted by the following new definition

" "autogas" means liquefied petroleum gas

with specifications according to MSA EN 589

used for the propulsion of motor vehicles and

includes liquefied natural gas;";

(c) the definition "certificate of conformity"

thereof shall be substituted by the following new

definition

" "certificate of conformity" means the

document issued by the manufacturer which

certifies that a produced vehicle conforms to the

approved type of vehicle and complies with all

regulatory acts that were applicable at the time of

its production;";

(d) the definition "chauffeur driven vehicle"

thereof shall be deleted;

(e) the definition "CO 2 emissions" thereof shall

be substituted by the following new definition

" "CO 2 emissions" means the level of

carbon dioxide emissions for a vehicle measured

in accordance with Regulation (EC) No. 715/2007

of the European Parliament and of the Council of

20 June 2007 on type approval of motor vehicles

with respect to emissions from light passenger

and commercial vehicles (Euro 5 and Euro 6) and

on access to vehicle repair and maintenance

information as amended and contained in the

relevant EC type-approval certificate or EC

certificate of conformity, and where the vehicle is

not type-approved, for that particular vehicle the

emissions level contained in a document

acceptable to the Authority, as prescribed in

regulations, showing a level of emissions

comparable to that in Regulation 2018/858 of the

European Parliament and of the Council of 30

May 2018 on the approval and market

surveillance of motor vehicles and their trailers,

and of systems, components and separate

technical units intended for such vehicles,

amending Regulations (EC) No. 715/2007 and

(EC) No. 595/2009 and repealing Directive 2007/

46/EC;";

(f) the definition "Directive 80/1268/EEC" thereof

shall be deleted;

(g) the definition "Directive 98/69/EC" thereof

shall be deleted;

(h) the definition "Directive 2007/46/EC" thereof

shall be deleted;

(i) immediately after the definition "goods

carrying vehicle" thereof there shall be added the

following new definitions

" "HDDF system" means a heavy-duty dual

fuel system used on vehicles;

"heavy-duty dual fuel system used on

vehicles" means a diesel engine retrofit system, as

defined by United Nations Regulation No. 143,

meant to allow a retrofitted diesel engine to

operate both with a diesel fuel and a gaseous fuel

simultaneously with both types of fuels being

metered separately;

"heavy-duty motor vehicle" means a motor

vehicle used for the carriage of goods or

passengers which works with a compression-

ignition diesel engine and has a maximum

permissible mass exceeding two thousand, six

hundred and ten kilograms (2,610kg), as defined

in Article 1.1 of Part B of the United Nations

Regulation No. 143, in Article 1.1 of United

Nations Regulation No. 49 and Article 2 of

Regulation (EC) No. 595/2009 of the European

Parliament and of the Council of 18 June 2009 on

type-approval of motor vehicles and engines with

respect to emissions from heavy-duty vehicles

(Euro VI) and on access to vehicle repair and

maintenance

information

and

amending

Regulation (EC) No. 715/2007 and Directive

2007/46/EC and repealing Directives 80/1269/

EEC, 2005/55/EC and 2005/78/EC;";

(j) immediately after the definition "length of

motor vehicle" thereof there shall be added the

following new definition

" "light passenger transport vehicle" means

an M1 motor vehicle registered and licensed to be

hired from a light passenger transport operator in

accordance with the Light Passenger Transport

Services and Vehicle Hire Services Regulations;";

(k) immediately after the definition "motor

vehicle" thereof there shall be added the following new

definition

" "motor vehicle for hire" means a motor

vehicle which is registered and licensed to be

hired or leased from a vehicle hire services

operator, and for the purpose of being driven by

such hirer or lessee in accordance with the Light

Passenger Transport Services and Vehicle Hire

Services Regulations;";

(l) the definition "particulate matter" thereof

shall be substituted by the following new definition

" "particulate matter" means the particulate

emissions produced by diesel-powered motor

vehicles as measured in accordance with

Regulation (EU) 715/2007 of the European

Parliament and of the Council of 20 June 2007 on

type approval of motor vehicles with respect to

emissions from light passenger and commercial

vehicles (Euro 5 and Euro 6) and on access to

vehicle repair and maintenance information, as

amended;";

(m) the definition "Regulation 595/2009" thereof

shall be deleted and immediately after the definition

"Regulation (EC) No. 715/2007" thereof there shall be

added the following new definition

" "Regulation (EC) No. 595/2009" means

Regulation (EC) No. 595/2009 of the European

Parliament and of the Council of 18 June 2009 on

type-approval of motor vehicles and engines with

respect to emissions from heavy-duty vehicles

(Euro VI) and on access to vehicle repair and

maintenance

information

and

amending

Regulation (EC) No. 715/2007 and Directive

2007/46/EC and repealing Directives 80/1269/

EEC, 2005/55/EC and 2005/78/EC;";

(n) immediately after the definition "Regulation

(EC) No. 1073/2009" thereof there shall be added the

following new definition

" "Regulation (EU) 2018/858" means

Regulation (EU) 2018/858 of the European

Parliament and of the Council of 30 May 2018 on

the approval and market surveillance of motor

vehicles and their trailers, and of systems,

components and separate technical units intended

for such vehicles, amending Regulations (EC)

No. 715/2007 and (EC) No. 595/2009 and

repealing Directive 2007/46/EC;";

(o) the definition "self-drive motor vehicle for

long term hire" thereof shall be deleted;

(p) the definition "self-drive motor vehicle for

short term hire" thereof shall be deleted; and

(q) the definition "special purpose vehicles"

thereof shall be substituted by the following new

definition

" "special purpose vehicles" means the

same as the meaning assigned to it in Regulation

(EU) 2018/858 of the European Parliament and of

the Council of 30 May 2018 on the approval and

market surveillance of motor vehicles and their

trailers, and of systems, components and separate

technical units intended for such vehicles,

amending Regulations (EC) No. 715/2007 and

(EC) No. 595/2009 and repealing Directive 2007/

46/EC;".

Sub-article (2) of article 6 of the principal Act shall be

amended by the following

(a) in the first proviso thereof, the words "motor

vehicle:" shall be substituted by the words "motor vehicle."; and

(b)

the second proviso thereof shall be deleted.

Sub-article (4) of article 10 of the principal Act shall be

amended by the following

(a) paragraph (ii) of the first proviso thereof shall be

substituted by the following new paragraph

"(ii) of the conversion in the classification of a

motor vehicle for hire, or a light passenger transport

vehicle:"; and

(b) in the second proviso thereof, the words "self-drive

vehicles for short-time hire" shall be substituted by the words

"motor vehicles for hire".

Sub-article (1) of article 21 of the principal Act shall be

amended by the following

(a)

paragraph (e) thereof shall be deleted; and

(b) paragraphs (f), (g), (h), (i), (j), (k), (l), (m), (n) and

(o) thereof shall be renumbered as paragraphs (e), (f), (g), (h),

(i), (j), (k), (l), (m) and (n) respectively.

Category B under the heading "Amount of tax to be paid on the

registration of motor vehicles used for the transport of goods and other

vehicles" of the First Schedule to the principal Act shall be substituted

by the following new Category

"Category B: Hydrogen fuel cell, electric, plug-in hybrid

electric, range extender electric, and autogas N1, N2 and M3

motor vehicles, special purpose vehicles and tractor units

1. electric vehicles ………………………….....................................

0%

2. hydrogen fuel cell electric vehicles …….......................................

0%

3. plug-in hybrid electric vehicles ……….........................................

0%

4. range extender electric vehicles ………….....................................

0%

5. vehicles propelled solely with an autogas fuelling system.............

0%

".

The Second Schedule to the principal Act shall be amended by Amendment of

the Second

the following

Schedule to the

principal Act.

(a) in Category A thereof, the words "Category A: M1

motor vehicles (including autogas vehicles, vehicles to be

registered to be used as taxicars, hired or leased vehicles and

chauffeur driven vehicles), other than those vehicles classified

under Category H, whether new or used (rates based on the CO 2

and length of the vehicle): Under Category A, CO 2 emissions

data are measured according to NEDC standard" shall be

substituted by the words "Category A: M1 motor vehicles

(including autogas vehicles, vehicles to be registered to be used

as taxis, motor vehicles for hire and light passenger transport

vehicles), other than those vehicles classified under Category H,

whether new or used (rates based on the CO 2 and length of the

vehicle). Under Category A, CO 2 emissions data are measured

according to NEDC standard:";

(b) in Category AA thereof, the words "Category AA

M1 motor vehicles (including autogas vehicles, vehicles to be

registered to be used as taxicars, hired or leased vehicles and

chauffeur driven vehicles), other than those vehicles classified

under Category H, whether new or used (rates based on the CO2

and length of the vehicle)." shall be substituted by the words

"Category AA: M1 motor vehicles (including autogas vehicles,

vehicles to be registered to be used as taxis, motor vehicles for

hire and light passenger transport vehicles), other than those

vehicles classified under Category H, whether new or used (rates

based on the CO 2 and length of the vehicle).";

(c) in item (5) under the heading "Tax rate formula" in

Category D thereof, the words "The rate of registration tax

payable on hybrid vehicles shall be based on the tables for M1

motor vehicles but the CO2 value as provided in the Certificate

of Conformity shall be reduced by 30%." shall be substituted by

the words "The rate of registration tax and annual circulation

licence fee payable on hybrid vehicles shall be based on the

tables for M1 motor vehicles but the CO 2 value as provided in

the certificate of conformity shall be reduced by thirty per cent

(30%).";

(d) in Category E thereof, the words "Category E

Converted exempted or partly-exempted M1 motor vehicles and

motor cycles and self-drive and chauffeur driven motor vehicles"

shall be substituted by the words "Category E: Converted

exempted or partly-exempted M1 motor vehicles and motor

cycles and motor vehicles for hire and light passenger transport

vehicles";

(e) the table in Category G thereof shall be substituted

by the following new table

"

Rate of Tax

Percentage of

RV

1. Ambulances, whether new or used...............

0%

2. Motor vehicles, including go-karts, quad

bikes and motor cycles used for racing pur-

poses, whether new or used .........................

0%

3. Motor caravans and motor homes, whether

new or used .................................................

50%

4. Motor hearses (new only) ............................

30%

5. New amateur built motor vehicles ..............

20%

6. Used amateur built motor vehicles ..............

70%

"; and

(f) Category J thereof shall be substituted by the

following new Category

"Category J: Electric and autogas M1, M2 and M3

motor vehicles and M1, M2 and M3 hydrogen fuel cell

electric vehicles, plug-in hybrid electric vehicles and range

extender electric vehicles

1. electric vehicles ………………………….............

0%

2. hydrogen fuel cell electric vehicles ………...........

0%

3. plug-in hybrid electric vehicles ………….............

0%

4. range extender electric vehicles ……………........

0%

5. vehicles propelled solely with an autogas fuelling

system.....................................................................

0%

6. motor hearses (new only) ………..........................

0%

7. motor caravans and motor homes ………………

50%

".

The Fourth Schedule to the principal Act shall amended by the Amendment of

the Fourth

following

Schedule to the

principal Act.

(a) in item 1A thereof, the words "1A. Annual

Circulation Licence fees for M1 motor vehicles registered on the

1st January, 2009 and thereafter (excluding those in item 6), and

self-drive vehicles for short term hire with an engine capacity

exceeding 1500cc in respect of vehicles with a petrol engine and

exceeding 2000cc in respect of vehicles with a diesel engine and

chauffeur driven vehicles with an engine capacity exceeding

2000cc in respect of vehicles with a petrol engine and exceeding

3000cc in respect of vehicles with a diesel engine, registered

prior to the 1st January, 2010." shall be substituted by the words

"1A. Annual Circulation Licence fees for M1 motor vehicles

registered on the 1st January, 2009 and thereafter (excluding

those in item 6), and motor vehicles for hire and light passenger

transport vehicles, registered prior to the 1st January, 2010.";

(b) in item 2 thereof, the words "2. Annual Circulation

Licence fees for M1 motor vehicle registered before the 1st

January, 2009 (excluding those in item 6), caravans, motor-

homes, taxis and self-drive vehicles for short term hire with an

engine capacity not exceeding 1500cc in respect of vehicles with

a petrol engine and not exceeding 2000cc in respect of vehicles

with a diesel engine and chauffeur driven vehicles with an engine

capacity not exceeding 2000cc in respect of vehicles with a

petrol engine and not exceeding 3000cc in respect of vehicles

with a diesel engine, registered prior to the 1st January, 2010."

shall be substituted by the words "2. Annual Circulation Licence

fees for M1 motor vehicles registered on the 1st January, 2009

and thereafter (excluding those in item 6), and motor vehicles for

hire and light passenger transport vehicles, registered prior to the

1st January, 2010.";

(c) in item 3 thereof, the words "3. Annual Circulation

Licence fees for motor cycles and quad bikes registered on the

1st January, 2009 and thereafter" shall be substituted by the

words "3. Annual Circulation Licence fees for motor cycles, L5e

and quad bikes registered on the 1st January, 2009 and

thereafter";

(d) item 9 thereof shall be substituted by the following

new item

"9. The following annual circulation licence fees

shall be paid for the use of goods carrying motor vehicles

registered with the Authority after the 31st December,

2009. As from the 1st January, 2014, these licence fees

shall also be paid for the use of goods carrying motor

vehicles registered with the Authority prior to the 1st

January, 2010, in which case the licence fee shall be that

which corresponds to the vehicle’s year of manufacture

Provided that the said fee shall not be lower

than the current fee for that vehicle.";

(e) item 9.1 thereof shall be substituted by the following

new item

"9.1 Goods carrying vehicles (excluding vehicle

combinations - articulated vehicles and road trains).";

(f) in item 9.2.2 thereof, the words "Where a vehicle has

been converted to run on autogas, the annual circulation licence

fee shall be automatically reduced by ten per cent (10%)." shall

be substituted by the words "Where a motor vehicle has been

converted to run on autogas or retrofitted with an HDDF kit, or

where a motor vehicle has been installed with photovoltaic

panels, the annual circulation licence fee for that motor vehicle

shall be automatically reduced by ten per cent (10%)."; and

(g) in item10 thereof, the words "Where a vehicle has

been converted to run on autogas, the annual circulation licence

fee shall be automatically reduced by ten per cent (10%)." shall

be substituted by the words "Where a motor vehicle has been

converted to run on autogas or was retrofitted with an HDDF kit,

or where a motor vehicle which is not a motor route bus has been

installed with photovoltaic panels, the annual circulation licence

fee for that motor vehicle shall be automatically reduced by ten

per cent (10%).".

PART VII

AMENDMENTS TO THE EXCISE DUTY ACT

This Part amends the Excise Duty Act and it shall be read and

construed as one with the Excise Duty Act, hereinafter in this Part

referred to as "the principal Act".

The principal Act shall be amended by the following

(a) the words "excise goods" and "excisable products"

thereof shall be substituted by the words "excisable goods"

wherever they occur;

(b)

the

words

"tax

warehouse",

"registered

tax

warehouse", and "approved tax warehouse" thereof shall be

substituted by the words "authorised tax warehouse" wherever

they occur; and

(c) the words "authorised warehouse keeper", "tax

warehouse keeper", "registered warehouse keeper" and

"approved warehouse keeper" thereof shall be substituted by the

words "authorised tax warehouse keeper" wherever they occur.

Immediately after sub-article (3) of article 3 of the principal Amendment of

article 3 of the

Act there shall be added the following new sub-article

principal Act.

"(4) (a) Goods in small consignments of a non-

commercial nature sent from third countries by private persons

to other private persons in Malta are exempt from excise duty.

(b)

For the purposes of paragraph (a)

(i)

"goods" means excisable goods except

- cigarettes, cigarillos,

cigars

and

smoking tobacco; and

- distilled beverages and spirits of

alcoholic strength which exceeds twenty-two

per-cent (22%) vol., undenatured ethyl alcohol

of eighty per-cent (80%) vol. and more,

distilled beverages and spirits, and aperatives

based on wine or alcohol, tafia, saké or similar

drinks of alcoholic strength of twenty-two per-

cent (22%) vol. or less, sparkling wines,

fortified wines or still wines;

(ii) "small consignments of non-commercial

nature" means consignments which

(a)

are of an occasional nature;

(b) consist only of goods which are

intended for personal use by the consignee or

his family, and their nature and quantity do not

indicate that they are being imported for any

commercial purposes;

(c) contain goods with a total value

which does not exceed forty-five euro (€45);

(d)

are sent by a sender to the

consignee, without any form of payment.".

In sub-article (5) of article 13 of the principal Act, immediately

after the words "The Minister may by regulations published in the

Gazette" there shall be added the word "add,".

Immediately after sub-article (3) of article 15 of the principal

Act there shall be added the following new sub-article

"(4) (a) In the case that, under whatever circumstance,

including when it results that a crime has been committed, more

excise duty is paid than is due to the Commissioner, the same

Commissioner shall refund the excess excise duty that was paid.

(b) There shall be paid to the Commissioner the fee of

fifteen euro (€15) for every refund made by the Commissioner in

the circumstances provided for in paragraph (a). This fee shall be

deducted from the amount to be refunded at the moment the

refund is being made. If the excess excise duty paid amounts to

fifteen euro (€15), then this is directly passed to Government

revenue.".

The second proviso to sub-article (1) of article 16A of the

principal Act shall be substituted by the following

"Provided further that

(a) when the excisable goods, relative to

which the irregularity mentioned in this article

has occurred, are manufactured tobacco

mentioned in the Third Schedule, then a penalty

equivalent to three times the excise duty

endangered shall be paid, which penalty shall not

be less than one thousand five hundred euro

(€1,500), and their forfeiture provided for in this

article shall also take place;

(b) notwithstanding the provisions of

paragraph (a), when a person fails to declare up to

two thousand (2,000) cigarettes beyond the

applicable exempted limit thereto according to the

Excise Duty (Goods Imported by Persons

Travelling from Third Countries) Regulations and

chooses to enter into an agreement according to

this article, the amount of cigarettes exceeding the

limit shall be forfeited and the person shall pay a

penalty equivalent to the endangered duty:".

In sub-article (2) of article 25 of the principal Act, the words

"thirty days" shall be substituted by the words "ninety (90) working

Sub-article (5) of article 29 of the principal Act shall be Amendment of

article 29 of the

substituted by the following

principal Act.

"(5) (a) The Commissioner shall have the right to

dispose according to law of all objects seized in accordance with

any customs law, when the seizure becomes final, as well as

when the objects are abandoned.

(b) The right provided in paragraph (a) is without

prejudice to the right of the Commissioner to dispose of the

objects seized before the seizure becomes final, in the

circumstances and for the reasons provided in the law.

(c) The objects seized according to customs

legislation, except for objects of food or drink items for

humans, shall either be put to use by a public entity, or be

placed for sale by call for tenders or be destroyed or

otherwise the Commissioner may dispose of them in any

other way as he deems appropriate with the approval of the

Minister responsible for Customs

Provided that objects of food or drink items for

humans shall be placed for sale by call for tenders.".

Immediately after article 39 of the principal Act there shall be Addition of new

article 40 to the

added the following new article

principal Act.

" Collection of

40. The powers of enforcement for collection of

duty under the Import Duties Act and its subsidiary

legislation apply mutatis mutandis for collection of

excise duty due under this Act.".

The Sixth Schedule to the principal Act shall be amended by Amendment of

the Sixth

the following

Schedule to the

principal Act.

(a)

Part A thereof shall be amended by the following

(i) in paragraph (a) of sub-regulation (7) of

regulation 13 thereof, the words "Every person who" shall

be substituted by the words "A registered consignor or

registered consignee who";

(ii) paragraph (a) of sub-regulation (9) of

regulation 13 thereof shall be substituted by the following

"(a) Excluding people who are authorised,

every person who has in his possession excise stamps

or bands shall be liable, on conviction, to a fine

(multa) of two hundred and fifty euro (€250) and the

Court shall order the forfeiture of those excise stamps

or bands. In addition, the forfeiture of the excisable

goods themselves shall also take place, according to

law, as applicable."; and

(iii) sub-regulation (1) of regulation 17 thereof shall

be substituted by the following

"(1) (a) Excisable goods, in relation to any

accounting period which were registered as produced

or introduced in an authorised tax warehouse and

which are not satisfactorily shown to have been sold

or legitimately removed from the authorised tax

warehouse and on which no duty had been paid shall

be deemed as goods which are unaccounted for and

the Commissioner shall, without prejudice to any

other action which may be taken against the

authorised tax warehouse keeper in terms of this Act

or any other law, allow the payment of the duty due

on the discrepancy.

(b) Excisable goods, relative to an

accounting period, that are found in an

authorised tax warehouse without being

registered as products produced or brought into

the authorised tax warehouse shall be deemed

as extra goods and therefore they are subject to

seizure, without prejudice to any other action

that may be taken against the authorised tax

warehouse keeper under this Act or any other

law

Provided that if the extra goods which are

found in the authorised tax warehouse are cigarettes,

the cost of their destruction shall be deducted from

the guarantee tied with the authorised tax warehouse

or if this is not sufficient, the authorised tax

warehouse keeper shall pay for the expenses of

destruction of the cigarettes.";

(b) Part B thereof shall be amended by the following

(i) sub-regulation (1) of regulation 11 thereof shall

be substituted by the following

"(1) No person may manufacture, process,

prepare for sale, expose or offer for sale, sell or

otherwise dispose of any ethyl alcohol or fermented

beverages or intermediate products as defined in the

Second Schedule with an actual alcoholic strength by

volume of ten per cent (10% vol.) or more in

containers of fifty (50) centilitre capacity or more

unless there is affixed to them an excise band or

stamp which shows this percentage of alcohol, as

indicated by the Commissioner and as provided for in

regulation 12.";

(ii) in paragraph (a) of sub-regulation (6) of

regulation 12 thereof, the words "Any person who" shall be

substituted by the words "A registered consignor or

registered consignee who"; and

(iii) paragraph (a) of sub-regulation (8) of

regulation 12 thereof shall be substituted by the following

"(a) Excluding people who are authorised,

every person who has in his possession excise stamps

or bands shall be liable, on conviction, to a fine

(multa) of two hundred and fifty euro (€250) and the

Court shall order the forfeiture of those excise stamps

or bands. In addition, the forfeiture of the excisable

goods themselves shall also take place, according to

law, as applicable.";

(c)

Part C thereof shall be amended by the following

(i) in paragraph (a) of sub-regulation (5) of

regulation 6 thereof, the words "Every person who" shall

be substituted by the words "A registered consignor or

registered consignee who";

(ii) paragraph (a) of sub-regulation (7) of

regulation 6 thereof shall be substituted by the following

"(a) Excluding people who are authorised,

every person who has in his possession excise stamps

or bands shall be liable, on conviction, to a fine

(multa) of two hundred and fifty euro (€250) and the

Court shall order the forfeiture of those excise stamps

or bands. In addition, the forfeiture of the excisable

goods themselves shall also take place, according to

law, as applicable.";

(iii) in paragraph (a) of sub-regulation (7) of

regulation 7A thereof, the words "Every person who" shall

be substituted by the words "A registered consignor or

registered consignee who"; and

(iv) paragraph (a) of sub-regulation (9) of

regulation 7A thereof shall be substituted by the following

"(a) Excluding people who are authorised,

every person who has in his possession excise stamps

or bands shall be liable, on conviction, to a fine

(multa) of two hundred and fifty euro (€250) and the

Court shall order the forfeiture of those excise stamps

or bands. In addition, the forfeiture of the excisable

goods themselves shall also take place, according to

law, as applicable.";

(d)

Part D thereof shall be amended by the following

(i) in paragraph (a) of sub-regulation (5) of

regulation 16A thereof, the words "Every person who"

shall be substituted by the words "A registered consignor

or registered consignee who"; and

(ii) paragraph (a) of sub-regulation (7) of

regulation 16A thereof shall be substituted by the

following

"(a) Excluding people who are authorised,

every person who has in his possession excise stamps

or bands shall be liable, on conviction, to a fine

(multa) of two hundred and fifty euro (€250) and the

Court shall order the forfeiture of those excise stamps

or bands. In addition, the forfeiture of the excisable

goods themselves shall also take place, according to

law, as applicable.";

(e)

Part F thereof shall be amended by the following

(i) in paragraph (a) of sub-regulation (5) of

regulation 12 thereof, the words "Every person who" shall

be substituted by the words "A registered consignor or

registered consignee who"; and

(ii) paragraph (a) of sub-regulation (7) of

regulation 12 thereof shall be substituted by the following

"(a) Excluding people who are authorised,

every person who has in his possession excise stamps

or bands shall be liable, on conviction, to a fine

(multa) of two hundred and fifty euro (€250) and the

Court shall order the forfeiture of those excise stamps

or bands. In addition, the forfeiture of the excisable

goods themselves shall also take place, according to

law, as applicable."; and

(f) immediately after Annex II to Part H thereof there

shall be added the following new Part

"PART I

The additional codes to the Taric Codes for

(a) alcohol and alcoholic beverages as listed

in the Second Schedule;

(b) energy products as listed in the Fourth

Schedule; and

(c)

goods listed in the Eighth Schedule,

shall be applicable as the additional codes for these

above-mentioned products in their entirety as Part I

of the Sixth Schedule to this Act.".

PART VIII

CONSEQUENTIAL AMENDMENTS

This Part provides for amendments to various laws which are Consequential

consequential or related to the implementation of the budget measures. Amendments.

In article 672 of the Criminal Code the words "the Customs Amendment to

the Criminal

Ordinance" shall be substituted by the words

Code.

"the Customs Ordinance, the Excise Duty Act".

In paragraph (b) of sub-article (2) of article 20 of the Value Amendment to

Added Tax Act, the words "for purposes of Value Added Tax in terms of the

Tax Act.

item 2(1) in Part Two of the Third Schedule" shall be substituted by the Cap. 406.

words "for purposes of Value Added Tax, in terms of item 2.(a) in Part

Two of the Third Schedule".

Item 2A of Part Four of the Fifth Schedule to the Value Added Amendment to

the Value Added

Tax Act shall be substituted by the following

Tax Act.

"Objects of a non-commercial nature imported in the

personal luggage of travellers.

2A. The importation of objects, where their total value

does not exceed the limits provided in the Excise Duty (Goods

Imported by Persons Travelling from Third Countries)

Regulations. S.L. 382.02.".

The Second Schedule to the Administrative Justice Act shall

be amended by the following

(a) in the third column under the heading "Competence

of the Court of Appeal" thereof, in the row in line with the words

"Excise Duty Act" thereof, the words "Inferior Competence"

shall be substituted by the words "Superior Competence in

Proceedings related to the Seizure of Goods"; and

(b) immediately after the item "Malta Digital Innovation

Authority Act" thereof there shall be added the following new

item

(i) in the first column under the heading "Title of

Law" thereof there shall be added the words "Customs

Ordinance";

(ii) in the second column under the heading

"Reference Number of the Law" thereof there shall be

added the words "Cap. 37"; and

(iii) in the third column under the heading

"Competence of the Court of Appeal" thereof there shall be

added the words "Superior Competence in Proceedings

related to the Seizure of Goods".

PART IX

AMENDMENTS TO SUBSIDIARY LEGISLATION

This Part amends various subsidiary legislation and it shall be

read and construed as one with the subsidiary legislation it amends.

Form No. 1, entitled "Report by Master" of the Fourth

Schedule to the Customs Regulations, shall be deleted.

The Form entitled "Cash Declaration" of the Schedule to the

Cash Control Regulations shall be substituted by the following two new

"Cash Declaration Form – Non European Union

(Regulation 3)

CASH DECLARATION

Article 3 of Regulation (EU) 2018/1672

For official use

Reference number

տ entering the European Union (EU)

տ leaving the EU

1. I am

2. Details of the carrier of the cash

First name(s)

Nationality

Last name(s)

Personal identification number*

street

number

տ male

տ female

տ other

Gender

Address

Street* and number *

DD

MM

YYYY

Date of birth

Town

town

country

Place of birth

Postal / ZIP code*

տpassport

տID card

տother(specify)_____________

ID document

Country

ID document number

Telephone number*

Country of issue

Email address*

DD

MM

YYYY

Date of issue

3. Transport details

DD

MM

YYYY

Country of first departure

Departure date

DD

MM

YYYY

Country of final destination

Arrival date

DD

MM

YYYY

Via (transit country/-ies)*

Transit date*

տ SEA / FLUVIAL (specify)

տ RAIL

տ ROAD (specify)

տ OTHER ( specify )

܆ AIR (specify)

Means of transport

տ commercial flight

տ private jet

տ commercial vessel տ yacht

տ truck

տ bus

տ other

տ cruise

տ other

տ car

տ other

Itinerary of transport

Name/place of the first airport/port/train station of departure

Name/place of the final airport/port/train station of arrival

Name/place of the airport/port/train station of transit

Land border crossing point (only by road)

Reference number ( e.g. flight number, ship identification, train number, country code and license plate)

Transport company*

4. Details of cash

Currency

Value

Currency

Value

Currency

(banknotes and coins)

1)

3)

2)

4)

Bearer negotiable

Type of bearer negotiable instrument

Value

Currency

instruments

Commodities used as highly-

Type

Quantity

Total weight (in grams)

Value

Currency

liquid stores of value

(i.e. gold)

*If applicable or available. If not applicable or available, indicate ‘N/A’.

. Economic provenance and intended use of the cash (more than one option is possible in each Subsection 5.A and 5.B)

.A. Economic provenance (This Subsection is filled in when there is only one

5.B. Intended use (This Subsection is filled in when there is only one intended

wner. If there is more than one owner, the information must be filled in using

recipient. If there is more than one intended recipient, the information must be

dditional sheets. In this case, tick ‘other’ and specify ‘additional sheets’)

filled in using additional sheets. In this case, tick ‘other’ and specify ‘additional

sheets’)

տ Labour profits (income, retirement, income from entrepreneurship etc.)

տ Labour expenses (salary payments, investment business etc.)

տ Capital profits (dividends, investment profits, interest, insurance etc.)

տ Capital investment (deposits to bank account, insurance payments etc.)

տ Sale of real estate property

տ Funds for purchasing real estate

տ Sale of moveable property

տ Funds for purchasing moveable property

տ Loan granted by a natural person

տ Repayment of loan granted by a natural person

տ Loan granted by a legal entity (credit institution, bank or company)

տ Repayment of loan granted by a legal entity (credit institution, bank or company)

տ Lottery / gambling

տ Lottery / gambling

տ Gift / donation

տ Charity

տ Inheritance

տ Cash to shipmaster/ board cash

տ Vacation / recreation

܆ Other (specify)_________________________________

տ Transfer of cash by professional cash couriers (currency exchange companies)

տ Transfer of cash by professional cash couriers (other)

տ Other (specify)_________________________________

. Owner of the cash: Are you the sole owner of the cash?

7. Intended recipient of the cash : Are you the sole intended recipient of the cash?

Æ Go to Section 7

Æ Go to Section 8

տ Yes, I am the sole owner

տ Yes, I am the sole intended recipient for all cash

Æ Fill in Subsection 6.A

Æ Go to Section 8

տ No, the sole owner is another natural person

տ No, the sole intended recipient is the sole owner

Æ Fill in Subsection 6.B

Æ Fill in Subsection 7.A

տ No, the sole owner is a legal person

տ No, the sole intended recipient is another natural

person

Æ Fill in the total number of

Æ Fill in Subsection 7.B

տ No, there is more than one owner

տ No, the sole intended recipient is a legal person

owners below and use

Æ Fill in the total number

տ No, there is more than one intended recipient

additional sheets to fill in

of intendent recipients

their details. Go to Section

below and use additional

7. sheets to fill in their

details. Go to Section 8.

otal number of owners

Total number of intended recipients

.A. Sole owner is a natural person

7.A. Sole intended recipient is a natural person

irst name(s)

First name(s)

ast name(s)

Last name(s)

տ male

տ female

տ other

տ male

տ female

տ other

Gender

Gender

DD

MM

YYYY

DD

MM

YYYY

Date of birth

Date of birth

town

country

town

country

lace of birth

Place of birth

տpassport

տID card

տother(specify)

տpassport

տID card

տother(specify)

D document

ID document

D document number

ID document number

ountry of issue

Country of issue

DD

MM

YYYY

DD

MM

YYYY

Date of issue

Date of issue

Nationality

Nationality

ersonal identification number*

Personal identification number*

street

number

street

number

Address

Address

treet* and number*

Street* and number*

own

Town

ostal / ZIP code*

Postal / ZIP code*

ountry

Country

elephone number*

Telephone number*

mail address*

Email address*

*If applicable or available. If not applicable or available, indicate ‘N/A’.

6.B. Sole owner is a legal person

7.B. Sole intended recipient is a legal person

Name

Name

Registration number

Registration number

Name of register

Name of register

Registration country

Registration country

VAT identification number*

VAT identification number*

Economic Operators Registration

Economic Operators Registration

and Identification (EORI) number *

and Identification (EORI) number *

street

number

street

number

Address

Address

Street* and number*

Street* and number *

Town

Town

Postal / ZIP code*

Postal / ZIP code*

Country

Country

Telephone number *

Telephone number *

Email address*

Email address*

For official use

8. Signature

I declare that all the details provided are correct. I understand

Signature and stamp of the competent authority

that if the information provided is incorrect or incomplete, the

obligation to declare shall not be deemed fulfilled and I am liable

to penalties according to the applicable national legislation.

Signature

Name of the signee

տ Yes տ No

DD

MM

YYYY

Customs declaration

Date

Town

Country

Customs declaration number

Place

տ Yes

Customs office that performed the control

Total number of additional

Endorsed copy requested

sheets used

If applicable or available. If not applicable or available, indicate ‘N/A’.

NOTES ON COMPLETION

GENERAL INFORMATION

The obligation to declare cash on entering or leaving the EU is part of the EU’s strategy to prevent money laundering and to fight

terrorism financing. This declaration form must be completed when entering or leaving the EU and carrying EUR 10 000 or more (or

the equivalent in other currencies) in cash (Article 3 of Regulation (EU) 2018/1672 of the European Parliament and of the Council).

If incorrect or incomplete information is provided, or if the cash is not made available for control, the carrier is not considered to

have met their obligation and is liable to penalties under the applicable national legislation.

Information and personal data shall be recorded and processed by the competent authorities and shall be made available to the

Financial Intelligence Unit (FIU) in accordance with Article 9 of Regulation (EU) 2018/1672. In the cases referred to in Articles 10 and

11 of that Regulation, the data will also be made available to the authorities mentioned there. The competent authorities of the

Member State where the declaration is submitted act as controllers of the personal data obtained and will keep personal data

collected in line with Article 13 of Regulation (EU) 2018/1672, by default for 5 years. The processing of personal data takes place only

for the purposes of the prevention and fight against criminal activities. For complete information, including on your rights, see

attached privacy statement/ link to Member State data protection online information .

EXPLANATION OF USED TERMS IN ACCORDANCE WITH REGULATION (EU) 2018/1672

Carrier means any natural person entering or leaving the EU carrying cash on their person, in their luggage or in their means of

transport.

Currency means banknotes and coins that are in circulation as a medium of exchange or that have been in circulation as a medium

of exchange and can still be exchanged through financial institutions or central banks for banknotes and coins that are in circulation

as a medium of exchange.

Bearer-negotiable instruments means instruments other than currency, which entitle their holders to claim a financial amount upon

presentation of the instruments without having to prove their identity or entitlement to that amount. Those instruments are

(a) traveller’s cheques; [and]

(b) cheques, promissory notes or money orders that are either in bearer form, signed but with the payee’s name omitted, endorsed

without restriction, made out to a fictitious payee, or otherwise in such form that title thereto passes upon delivery.

Commodities used as highly-liquid stores of value

(a) coins with a gold content of at least 90 %; [and]

(b) bullion such as bars, nuggets or clumps with a gold content of at least 99,5 %.

x All fields in the form are mandatory fields and must be completed. Fields in the form marked with an asterisk (*) must be

completed, where applicable or available.

x All parts in white must be completed in block capital letters and dark ink. Forms must not contain crossing out, overwritten

words or other alterations.

x The parts marked ‘for official use’ must remain blank.

x Personal identification number (i.e. personal tax, social security or similar unique personal identification number), address,

postal code / ZIP code, telephone number and email address must be filled in, if applicable. If not applicable, indicate ‘N/A’

instead.

x Value Added Tax (VAT) number and Economic operator registration and identification Number (EORI Number -which is a

unique number, across the EU, assigned by a customs authority in a Member State to economic operators involved in customs

activities) must be filled in where available. If not available indicate ‘N/A’.

x Where information is not known to the carrier, indicate ‘unknown’.

x The form must be completed in one of the official languages of the EU accepted by the competent authorities of the Member

State where the declaration is made.

Section 1: Entering or leaving the EU

Tick the appropriate box to indicate if the carrier is entering or leaving the EU. A declaration on entering and on leaving, is required

also if transiting through the EU.

Section 2: Details of the carrier of the cash

The carrier’s personal data must be filled in this section as they appear on their ID document.

Where the carrier of the cash is not legally capable of signing the declaration, the declaration is submitted by the carrier’s

legal representative.

Section 3: Transport details

Information on the country of first departure, the country of final destination and the means of transport must be provided.

Information on the transit country or countries through which the carrier transfers cash and the transport company must be

specified, if applicable.

- Tick box ‘Air’ if entering or leaving the EU by aircraft. The type of aircraft (commercial flight, private jet, other) must be

provided. The flight number or aircraft registration number (in case of a private jet) must be provided in field ‘Reference

number’.

-

Tick box ‘Sea / Fluvial’ if entering or leaving the EU by sea or river. The type of vessel (commercial vessel, yacht or other)

must be provided. The vessel’s name must be provided in field “Reference number” and shipping line details must be

provided under “Transport company”.

-

Tick box ‘Road’ if entering or leaving the EU by any kind of motorised road vehicle. The type of road transport (truck, car,

bus, other) must be provided. The country code and licence plate of the vehicle must be provided in the field ‘Reference

number’.

-

Tick box ‘Rail’ if entering or leaving the EU by train. The train number must be provided in the field ‘Reference number’

and the train company must be provided under ’Transport company’.

-

Tick box ‘Other’ if none of the other transport modes is used and specify the type of transport (e.g. pedestrian traffic,

bicycle).

Section 4: Details of the cash

The total amount of cash carried by the carrier must be filled in this section. ‘Cash’ is defined under ‘General Information’. At least

one of the options [(i) currency; (ii) bearer-negotiable instruments or (iii) commodities used as highly-liquid stores of value] must be

filled in.

If there is insufficient space on the declaration form, the additional sheets must be used to provide the details of the cash. All

information provided constitutes a single declaration and all additional sheets must be numbered and signed.

Section 5: Economic provenance and intended use of the cash

Subsection 5.A must always be filled in if the carrier is a sole owner or if there is only one owner to indicate the relevant economic

provenance.

Subsection 5.B must always be filled in if the carrier is also the sole owner and the sole intended recipient or where there is only

one recipient to indicate the intended use of the cash.

It is possible to select more than one option in each Subsection. If no option is applicable, tick box ‘other’ and specify the details.

If there is more than one owner or more than one intended recipient, the relevant information about the economic provenance and

intended use of the cash for the owners and/or intended recipients must be filled in on additional sheets as mentioned below. In

this case, tick box ‘other’ and specify ‘additional sheets’.

Section 6: Owner of the cash

One owner only

If the carrier is the sole owner of the cash, tick the appropriate box and continue to Section 7.

If the carrier is not the sole owner, specify whether the sole owner is another natural person or a legal person and tick the

appropriate box. The details must be filled in Subsection 6.A (for a natural person) or Subsection 6.B (for a legal person) and

continue to Section 7. If the carrier is a natural person, the personal details must be filled in as they appear on their ID document.

More than one owner

If there is more than one owner, the total number of owners must be filled in the appropriate box. For each additional owner

separate additional sheets must be filled in giving their details, the amount of cash owned and its economic provenance and its

intended use. If the carrier is one of the owners, an additional sheet must be filled in for them as well, with the amount of cash

owned by the carrier and its economic provenance and its intended use. All information provided constitutes a single declaration

and all additional sheets must be numbered and signed.

Section 7: Intended recipient of the cash

One intended recipient only

Indicate whether the carrier is the sole intended recipient of the cash. If that is the case, tick the appropriate box and continue to

Section 8.

If the carrier is not the sole intended recipient, tick the appropriate box to specify if the sole intended recipient is another natural

person or a legal person. The information must be filled in Subsection 7.A (for a natural person) or Subsection 7.B (for a legal

person) and continue to Section 8. In case of natural person, the personal data must be filled in as they appear on their ID

document.

More than one intended recipient

If there is more than one intended recipient, the total number of intended recipients must be filled in the appropriate box. For each

intended recipient separate additional sheets must be filled in giving the details of each intended recipient, the amount of cash to

be received and its intended use. If the carrier is one of the intended recipient an additional sheet must be filled in for them as well,

including the amount of cash received by the carrier and its intended use. All information provided constitutes a single declaration

and all additional sheets must be numbered and signed.

Section 8: Signature

Enter the date, place and name and sign the declaration form. Indicate the total number of additional sheets used. If none has been

used, indicate zero (0). The carrier can tick the appropriate box to request an endorsed copy of the declaration.

Cash Declaration Form Intra – Community

(Regulation 3)

CASH DECLARATION

SUBSIDIARY LEGISLATION 233.07

For official use

Reference number

տ entering Malta (MT)

տ leaving Malta (MT

1. I am

2. Details of the carrier of the cash

First name(s)

Nationality

Last name(s)

Personal identification number*

street

number

տ male

տ female

տ other

Gender

Address

Street* and number *

DD

MM

YYYY

Date of birth

Town

town

country

Place of birth

Postal / ZIP code*

տpassport

տID card

տother(specify)_____________

ID document

Country

ID document number

Telephone number*

Country of issue

Email address*

DD

MM

YYYY

Date of issue

3. Transport details

DD

MM

YYYY

Country of first departure

Departure date

DD

MM

YYYY

Country of final destination

Arrival date

DD

MM

YYYY

Via (transit country/-ies)*

Transit date*

տ SEA

տ OTHER ( specify )

܆ AIR (specify)

Means of transport

տ commercial flight

տ commercial vessel տ yacht

տ private jet

տ cruise

տ other

տ other

Itinerary of transport

Name/place of the first airport/port of departure

Name/place of the final airport/port of arrival

Name/place of the airport/port of transit

Reference number ( e.g. flight number, ship identification, country code and license plate)

Transport company*

4. Details of cash

Currency

Value

Currency

Value

Currency

(banknotes and coins)

1)

3)

2)

4)

Bearer negotiable

Type of bearer negotiable instrument

Value

Currency

instruments

Commodities used as highly-

Type

Quantity

Total weight (in grams)

Value

Currency

liquid stores of value

(i.e. gold)

*If applicable or available. If not applicable or available, indicate ‘N/A’.

5. Economic provenance and intended use of the cash (more than one option is possible in each Subsection 5.A and 5.B)

5.A. Economic provenance (This Subsection is filled in when there is only one

5.B. Intended use (This Subsection is filled in when there is only one intended

owner. If there is more than one owner, the information must be filled in using

recipient. If there is more than one intended recipient, the information must be

additional sheets. In this case, tick ‘other’ and specify ‘additional sheets’)

filled in using additional sheets. In this case, tick ‘other’ and specify ‘additional

sheets’)

տ Labour profits (income, retirement, income from entrepreneurship etc.)

տ Labour expenses (salary payments, investment business etc.)

տ Capital profits (dividends, investment profits, interest, insurance etc.)

տ Capital investment (deposits to bank account, insurance payments etc.)

տ Sale of real estate property

տ Funds for purchasing real estate

տ Sale of moveable property

տ Funds for purchasing moveable property

տ Loan granted by a natural person

տ Repayment of loan granted by a natural person

տ Loan granted by a legal entity (credit institution, bank or company)

տ Repayment of loan granted by a legal entity (credit institution, bank or company)

տ Lottery / gambling

տ Lottery / gambling

տ Gift / donation

տ Charity

տ Inheritance

տ Cash to shipmaster/ board cash

տ Vacation / recreation

܆ Other (specify)_________________________________

տ Transfer of cash by professional cash couriers (currency exchange companies)

տ Transfer of cash by professional cash couriers (other)

տ Other (specify)_________________________________

6. Owner of the cash: Are you the sole owner of the cash?

7. Intended recipient of the cash : Are you the sole intended recipient of the cash?

Æ Go to Section 7

Æ Go to Section 8

տ Yes, I am the sole owner

տ Yes, I am the sole intended recipient for all cash

Æ Fill in Subsection 6.A

Æ Go to Section 8

տ No, the sole owner is another natural person

տ No, the sole intended recipient is the sole owner

Æ Fill in Subsection 6.B

Æ Fill in Subsection 7.A

տ No, the sole owner is a legal person

տ No, the sole intended recipient is another natural

person

Æ Fill in the total number of

Æ Fill in Subsection 7.B

տ No, there is more than one owner

տ No, the sole intended recipient is a legal person

owners below and use

Æ Fill in the total number

տ No, there is more than one intended recipient

additional sheets to fill in

of intendent recipients

their details. Go to Section

below and use additional

7. sheets to fill in their

details. Go to Section 8.

Total number of owners

Total number of intended recipients

6.A. Sole owner is a natural person

7.A. Sole intended recipient is a natural person

First name(s)

First name(s)

Last name(s)

Last name(s)

տ male

տ female

տ other

տ male

տ female

տ other

Gender

Gender

DD

MM

YYYY

DD

MM

YYYY

Date of birth

Date of birth

town

country

town

country

Place of birth

Place of birth

տpassport

տID card

տother(specify)

տpassport

տID card

տother(specify)

ID document

ID document

ID document number

ID document number

Country of issue

Country of issue

DD

MM

YYYY

DD

MM

YYYY

Date of issue

Date of issue

Nationality

Nationality

Personal identification number*

Personal identification number*

street

number

street

number

Address

Address

Street* and number*

Street* and number*

Town

Town

Postal / ZIP code*

Postal / ZIP code*

Country

Country

Telephone number*

Telephone number*

Email address*

Email address*

*If applicable or available. If not applicable or available, indicate ‘N/A’.

6.B. Sole owner is a legal person

7.B. Sole intended recipient is a legal person

Name

Name

Registration number

Registration number

Name of register

Name of register

Registration country

Registration country

VAT identification number*

VAT identification number*

Economic Operators Registration

Economic Operators Registration

and Identification (EORI) number *

and Identification (EORI) number *

street

number

street

number

Address

Address

Street* and number*

Street* and number *

Town

Town

Postal / ZIP code*

Postal / ZIP code*

Country

Country

Telephone number *

Telephone number *

Email address*

Email address*

For official use

8. Signature

I declare that all the details provided are correct. I understand

Signature and stamp of the competent authority

that if the information provided is incorrect or incomplete, the

obligation to declare shall not be deemed fulfilled and I am liable

to penalties according to the applicable national legislation.

Signature

Name of the signee

տ Yes տ No

DD

MM

YYYY

Customs declaration

Date

Town

Country

Customs declaration number

Place

տ Yes

Customs office that performed the control

Total number of additional

Endorsed copy requested

sheets used

*If applicable or available. If not applicable or available, indicate ‘N/A’.

NOTES ON COMPLETION

GENERAL INFORMATION

The obligation to declare cash on entering, leaving or transiting through Malta is part of the EU’s strategy to prevent money

laundering and to fight terrorism financing. This declaration form must be completed when entering, leaving or transiting through

Malta and carrying EUR 10 000 or more (or the equivalent in other currencies) in cash (Article 3 of Regulation (EU) 2018/1672 of the

European Parliament and of the Council).

If incorrect or incomplete information is provided, or if the cash is not made available for control, the carrier is not considered to

have met their obligation and is liable to penalties under the applicable national legislation.

The information contained in this cash declaration form and its additional sheets will be processed in accordance with Malta

Customs Department Data Protection Policy, which can be accessed using the link https://customs.gov.mt/other-links/data-

protection. Information and personal data shall be recorded and processed by the competent authorities and shall be made

available to the Financial Intelligence Unit (FIU) in accordance with Article 9 of Regulation (EU) 2018/1672. In the cases referred to in

Articles 10 and 11 of that Regulation, the data will also be made available to the authorities mentioned there. The competent

authorities of the Member State where the declaration is submitted act as controllers of the personal data obtained and will keep

personal data collected in line with Article 13 of Regulation (EU) 2018/1672, by default for 5 years. The processing of personal data

takes place only for the purposes of the prevention and fight against criminal activities. For complete information, including on your

rights, see attached privacy statement/ link to Member State data protection online information .

EXPLANATION OF USED TERMS IN ACCORDANCE WITH REGULATION (EU) 2018/1672

Carrier means any natural person entering or leaving the EU carrying cash on their person, in their luggage or in their means of

transport.

Currency means banknotes and coins that are in circulation as a medium of exchange or that have been in circulation as a medium

of exchange and can still be exchanged through financial institutions or central banks for banknotes and coins that are in circulation

as a medium of exchange.

Bearer-negotiable instruments means instruments other than currency, which entitle their holders to claim a financial amount upon

presentation of the instruments without having to prove their identity or entitlement to that amount. Those instruments are

(a) traveller’s cheques; [and]

(b) cheques, promissory notes or money orders that are either in bearer form, signed but with the payee’s name omitted, endorsed

without restriction, made out to a fictitious payee, or otherwise in such form that title thereto passes upon delivery.

Commodities used as highly-liquid stores of value

(a) coins with a gold content of at least 90 %; [and]

(b) bullion such as bars, nuggets or clumps with a gold content of at least 99,5 %.

x All fields in the form are mandatory fields and must be completed. Fields in the form marked with an asterisk (*) must be

completed, where applicable or available.

x All parts in white must be completed in block capital letters and dark ink. Forms must not contain crossing out, overwritten

words or other alterations.

x The parts marked ‘for official use’ must remain blank.

x Personal identification number (i.e. personal tax, social security or similar unique personal identification number), address,

postal code / ZIP code, telephone number and email address must be filled in, if applicable. If not applicable, indicate ‘N/A’

instead.

x Value Added Tax (VAT) number and Economic operator registration and identification Number (EORI Number -which is a

unique number, across the EU, assigned by a customs authority in a Member State to economic operators involved in customs

activities) must be filled in where available. If not available indicate ‘N/A’.

x Where information is not known to the carrier, indicate ‘unknown’.

x The form must be completed in one of the official languages of the EU accepted by the competent authorities of the Member

State where the declaration is made.

Section 1: Entering or leaving Malta

Tick the appropriate box to indicate if the carrier is entering or leaving Malta. A declaration on entering and on leaving, is required

also if transiting through Malta.

Section 2: Details of the carrier of the cash

The carrier’s personal data must be filled in this section as they appear on their ID document.

Where the carrier of the cash is not legally capable of signing the declaration, the declaration is submitted by the carrier’s legal

representative.

Section 3: Transport details

Information on the country of first departure, the country of final destination and the means of transport must be provided.

Information on the transit country or countries through which the carrier transfers cash and the transport company must be

specified, if applicable.

-

Tick box ‘Air’ if entering or leaving Malta by aircraft. The type of aircraft (commercial flight, private jet, other) must be

provided. The flight number or aircraft registration number (in case of a private jet) must be provided in field ‘Reference

number’.

-

Tick box ‘Sea’ if entering or leaving Malta by sea. The type of vessel (commercial vessel, yacht or other) must be provided.

The vessel’s name must be provided in field “Reference number” and shipping line details must be provided under

“Transport company”.

-

Tick box ‘Other’ if none of the other transport modes is used and specify the type of transport (e.g. pedestrian traffic,

bicycle).

Section 4: Details of the cash

The total amount of cash carried by the carrier must be filled in this section. ‘Cash’ is defined under ‘General Information’. At least

one of the options [(i) currency; (ii) bearer-negotiable instruments or (iii) commodities used as highly-liquid stores of value] must be

filled in.

If there is insufficient space on the declaration form, the additional sheets must be used to provide the details of the cash. All

information provided constitutes a single declaration and all additional sheets must be numbered and signed.

Section 5: Economic provenance and intended use of the cash

Subsection 5.A must always be filled in if the carrier is a sole owner or if there is only one owner to indicate the relevant economic

provenance.

Subsection 5.B must always be filled in if the carrier is also the sole owner and the sole intended recipient or where there is only

one recipient to indicate the intended use of the cash.

It is possible to select more than one option in each Subsection. If no option is applicable, tick box ‘other’ and specify the details.

If there is more than one owner or more than one intended recipient, the relevant information about the economic provenance and

intended use of the cash for the owners and/or intended recipients must be filled in on additional sheets as mentioned below. In

this case, tick box ‘other’ and specify ‘additional sheets’.

Section 6: Owner of the cash

One owner only

If the carrier is the sole owner of the cash, tick the appropriate box and continue to Section 7.

If the carrier is not the sole owner, specify whether the sole owner is another natural person or a legal person and tick the

appropriate box. The details must be filled in Subsection 6.A (for a natural person) or Subsection 6.B (for a legal person) and

continue to Section 7. If the carrier is a natural person, the personal details must be filled in as they appear on their ID document.

More than one owner

If there is more than one owner, the total number of owners must be filled in the appropriate box. For each additional owner

separate additional sheets must be filled in giving their details, the amount of cash owned and its economic provenance and its

intended use. If the carrier is one of the owners, an additional sheet must be filled in for them as well, with the amount of cash

owned by the carrier and its economic provenance and its intended use. All information provided constitutes a single declaration

and all additional sheets must be numbered and signed.

Section 7: Intended recipient of the cash

One intended recipient only

Indicate whether the carrier is the sole intended recipient of the cash. If that is the case, tick the appropriate box and continue to

Section 8.

If the carrier is not the sole intended recipient, tick the appropriate box to specify if the sole intended recipient is another natural

person or a legal person. The information must be filled in Subsection 7.A (for a natural person) or Subsection 7.B (for a legal

person) and continue to Section 8. In case of natural person, the personal data must be filled in as they appear on their ID

document.

More than one intended recipient

If there is more than one intended recipient, the total number of intended recipients must be filled in the appropriate box. For each

intended recipient separate additional sheets must be filled in giving the details of each intended recipient, the amount of cash to

be received and its intended use. If the carrier is one of the intended recipients an additional sheet must be filled in for them as

well, including the amount of cash received by the carrier and its intended use. All information provided constitutes a single

declaration and all additional sheets must be numbered and signed.

Section 8: Signature

Enter the date, place and name and sign the declaration form. Indicate the total number of additional sheets used. If none has been

used, indicate zero (0). The carrier can tick the appropriate box to request an endorsed copy of the declaration.

The Customs (Implementation of Provisions of Customs

Code) Regulations are hereby repealed.

The Excise Duty (Goods Imported by Persons Travelling from Amendment to

the Excise Duty

Third Countries) Regulations shall be amended by the following

(Goods

Imported by

Persons

(a) in the definition "air travellers" and "sea travellers"

Travelling from

of regulation 2 thereof, the word "passengers" shall be

Third Countries)

Regulations.

substituted by the word "person";

(b) in sub-regulation (1) of regulation 6A thereof, the

words "excise duty." shall be substituted by the words "excise

duty:" and immediately thereafter there shall be added the

following new provisos

"Provided that in the case of importation of goods,

except for the products mentioned in regulations 7, 8 and

10, made by air craft crew, the total value of the goods

which is exempt from excise duty shall not exceed fifty

euro (€50) for every crew member

Provided further that in the case of importation of

goods, except for the products mentioned in regulations 7,

8 and 10, made by sea craft crew, the total value of the

goods which is exempt from excise duty shall not exceed

one hundred euro (€100) for every crew member.";

(c) regulation 7 thereof shall be amended by the

following

(i) in sub-regulation (1) thereof, the words

"Imports of the following types of tobacco products shall

be exempt from excise duties, subject to the following

quantitative limits:" shall be substituted by the words

"Importations of the following types of tobacco products,

within the following quantitative limits, shall be exempt

from excise duty, including when they are made by sea

craft crew:"; and

(ii) in paragraph (b) of the proviso to sub-

regulation (1) thereof, the words "3 grams each." shall be

substituted by the words "3 grams each:" and immediately

thereafter there shall be added the following new provisos

"Provided further that the exemption on the

mentioned tobacco products when the importation is

made by sea craft crew shall only be given if the crew

member is signed off

Provided further that in the case of the

importation of the mentioned tobacco products made

by air craft crew, within the following quantitative

limits, shall be exempt from excise duty, where every

amount specified in paragraphs (a) till (d) represents,

for the purposes of sub-regulation (2), hundred per

cent (100%) of the total concession for tobacco

products

(a)

forty (40) cigarettes;

(b)

twenty (20) cigarillos;

(c)

ten (10) cigars;

(d)

fifty (50) grams smoking tobacco.";

and

(d) regulation 8 thereof shall be amended by the

following

(i) in paragraph (a) of sub-regulation (1) thereof,

the words "exceeding 22% vol, or undenatured ethyl

alcohol of 80% vol and over; and" shall be substituted by

the words "exceeding twenty-two per cent (22%) vol., or

undenatured ethyl alcohol of eighty per cent (80%) vol.

and over;"; and

(ii) immediately after sub-regulation (4) thereof

there shall be added the following new sub-regulation

"(5) (a) Notwithstanding the provisions of

sub-regulations (1), (2), (3) and (4), the importation

of alcoholic beverages, within the quantitative limits

of sub-paragraphs (i) and (ii), by air craft or sea craft

crew is exempt from excise duty

(i) total of zero point three, five

(0.35) litres of alcohol or alcoholic

beverages of alcoholic strength that

exceeds twenty-two per cent (22%) vol.,

or alcohol that is made of undenatured

ethyl alcohol of eighty per cent (80%)

vol. or more;

(ii) total of zero point five (0.5)

litres of alcohol or alcoholic beverages of

alcoholic strength that does not exceed

twenty-two per cent (22%) vol.

Provided that each of the

amounts indicated in sub-paragraphs (i)

and (ii) represent, for the purpose of

paragraph (b), hundred per cent (100%)

of the total concession for alcohol and

alcoholic beverages.

(b) In the case of one (1) crew member,

the exemption may be applied for any mixture

of types of alcohol and alcoholic beverages

mentioned in sub-paragraphs (i) and (ii),

provided that the percentages used together

from the individual concessions do not exceed

the hundred per cent (100%).

(c) Excise duty shall not be due on a

total of zero point seven, five (0.75) litres of

still wine imported by air craft or sea craft

crew.

(d) Excise duty shall not be due on a

total of four (4) litres of beer imported by air

craft or sea craft crew.".

In the Deferment of Excise Duty payable during the months of Amendment to

April and May 2020 Regulations, the words "excise goods" shall be the

Deferment

of Excise Duty

substituted by the words "excisable goods".

payable during

the months of

April and May

Regulations.

Passed by the House of Representatives at Sitting No. 543 of the

2nd February, 2022.

ANĠLU FARRUGIA

Speaker

RAYMOND SCICLUNA

Clerk of the House of Representatives

€4.86