BUNKERING (FUELS) TAX ACT (fuels)

BUNKERING (FUELS) TAX

CHAPTER 381

BUNKERING (FUELS) TAX ACT

To regulate the issuing of licences to bunker operators and to levy a tax

on fuels supplied for bunkering.

28th April, 1995

ACT VIII of 1995 , as amended by Act XXV of 2000 ; Legal Notice

425 of 2007 ; and Acts XV of 2009 , V of 2012 , III of 2013 , XII of 2014

and XXV of 2015 .

The short title of this Act is the Bunkering (Fuels) Tax Act.

(Article 3)

Fuel falling under sub-headings 2710.19.43 to 2710.19.48 or

2710.20.11 to 2710.20.19 of the Combined Nomenclature; a

tax of one euro and twenty-eight cents (€1.28) per metric ton

or part thereof.

Fuel falling under sub-headings 2710.19.62 to 2710.19.68 or

2710.20.31 to 2710.20.39 of the Combined Nomenclature; a

tax of eighty-two cents (€0.82) per metric ton or part thereof.

In this Act unless the context otherwise requires -

" A u t h o r i t y " m e a n s t h e A u t h o r i t y f o r Tr a n s p o r t i n M a l t a

established under the Authority for Transport in Malta Act and

includes any officer or employee of the Authority;

"bunkering" means the loading, discharging and transferring of

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

or a marine facility or any two or more of the preceding, to a

receiving ship where those fuels are for fuelling the same ship or its

machinery;

"Combined Nomenclature" means Annex 1 to Council

Regulation (EEC) No. 2658/87 on the tariff and statistical

nomenclature and on the Common Customs Tariff;

"Customs" means the Comptroller of Customs and includes any

officer or employee of his department having an expressed or

implied authority to act for the Comptroller;

"fuel" means any non-volatile marine grade fuel oil used to fuel a

ship or its machinery and includes lubricating oil and also those

products falling under subheadings 2710.19.43 to 2710.19.48 or

2710.20.11 to 2719.20.19 or under subheadings 2710.19.62 to

2710.19.68 or 2710.20.31 to 2710.20.39 of the Combined

Nomenclature;

"Minister" unless otherwise stated means the Minister

responsible for finance;

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

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

rigs, pontoons and any other craft and similar vessels.

There shall be charged and levied by Customs on account

of the Government of Malta a tax on fuels listed in the Schedule to

this Act, supplied free from customs and other duties, for bunkering

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

(1) The payment of the tax shall be due immediately upon

the release of the fuel from the bonded installation, marine terminal

or marine facility on the quantity of fuel measured or calculated by

Customs as having been released.

BUNKERING (FUELS) TAX

(2) Notwithstanding the provisions of subarticle (1), Customs

may make arrangements, subject to such guarantees and conditions

as it may impose, for the payment of the tax leviable under this Act

otherwise than on the release of fuels as mentioned in subarticle (1)

hereof, and at such intervals as may be agreed.

(deleted by XXV.2000.36).

No person shall distribute, sell, export or dispose in any

other manner fuels supplied for bunkering unless under a licence

issued by, or agreement or arrangement made with, the Regulator

for Energy and Water Services in terms of the Regulator for Energy

and Water Services Act.

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

substitute the rates of tax appearing in the Schedule to this Act

Provided that the Minister may not by such notice increase

the rate of tax leviable in accordance with this Act to more than ten

euro (€10.00) per metric ton or part thereof.

(2) The Minister responsible for ports may, in consultation with

the Authority, and with the concurrence of the Minister make

regulations with respect to any matter which may be or is required

to be prescribed by this Act and with respect to any other matter

which may appear to be necessary or expedient for the better

carrying out of the provisions of this Act.

(1) The release of fuel for bunkering shall take place under

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

supervise any bunkering operations and may impose charges for

such supervision as may be prescribed by regulations.

(2) It shall be lawful for any officer of the Authority, Police or

Customs to inspect at any time any place where fuel is stored or

handled to ensure that the provisions of this Act are being complied

with and that there is no evasion of the tax, fees and charges

imposed by this Act.

(1)

Any person who -

(a) is in any way concerned in any fraudulent evasion or

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

(b) aids, abets or assists in the commission of the offences

referred to in the foregoing paragraph; or

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

Customs or Police officer in the execution of his duties

and powers under this Act; or

(d) contravenes any other provision of this Act,

shall be guilty of an offence and shall for every such offence be

liable, on conviction by the Court of Magistrates, to a fine (multa)

equivalent to twice the value of the fuel and the tax on the said fuel

involved in the offence, or two thousand and three hundred and

twenty-nine euro and thirty-seven cents (2,329.37), whichever is

BUNKERING (FUELS) TAX

the higher.

(2) The liability imposed by subarticle (1) shall be without

prejudice to any other liability imposed by any other law for the

same offence.

The Minister may by order, and, subject to such limitations

in such order, exempt any person from the payment of the tax

imposed by this Act or allow the refund of such tax.