EXCISE DUTY ACT

EXCISE DUTY

CHAPTER 382

EXCISE DUTY ACT

To make provisions for the imposition of an excise duty on goods and for

matters incidental or connected therewith.

1st January, 1995

ACT XVI of 1995, as amended by Acts VII of 1996; VII and XXV of 1997,

IV and XIV of 1998, and V of 1999; Legal Notice 227 of 1999; Acts VII of

2000, IX of 2001 and II of 2002; Legal Notice 243 of 2002; Acts II and IX

of 2003; Legal Notices 11, 450 and 481 of 2004; Acts II of 2004 and II of

2005; Legal Notices 416 of 2005 and 118 of 2006; Acts II and VIII of 2006,

and IV of 2007; Legal Notice 425 of 2007; Act XXXII of 2007; Legal

Notice 105 of 2008; Acts II of 2009, and I and XIII of 2010; Legal Notices

96, 284 and 336 of 2010; Acts IV and XXII of 2011, and V of 2012; Legal

Notice 207 of 2012; Act III of 2013; Legal Notice 437 of 2013; Acts XII of

2014, XIII of 2015, XV of 2016, XVI of 2017, Legal Notice 270 of 2017,

Acts VII of 2018, VII of 2019 and VIII of 2020, XVIII of 2021and VII of

2022 Legal Notice 250 of 2020, ,429 of 2021 , 177 of 2022 and 50 of 2023.

and Act XII and XXXV of 2023 and Legal Notices 42 and 43 of 2024 and

Act IX of 2025 and Legal Notice 195 of 2025 and Act III of 2026 and Legal

Notice 38 of 2026.

The short title of this Act is the Excise Duty Act.

Amended by

VII.1996.3.

Substituted by

XXV. 1997.5.

Amended by

XIV. 1998.4.

Substituted by

IX. 2001.9;

II. 2004.57;

II. 2005.38.

Amended by

IV. 2011.67;

XIII. 2015.135;

XV. 2016.34;

XVI. 2017.68;

VII.2018.75;

IX.2025.55.

First Column

List of Excisable goods

Alcohol and alcoholic beverages to the extent as shown in

the relevant schedule to this Act.

Manufactured tobacco to the extent as shown in the

relevant schedule to this Act.

Energy products to the extent as shown in the relevant

schedule to this Act.

Mobile Telephony Services.

Cement.

Pneumatic Tyres

Waters to the extent as shown in the relevant schedule to this

Act.

Chewing gum, whether sugar coated or not, to the extent as

shown in the relevant schedule to this Act

Non-alcoholic beverages to the extent as shown in the

relevant schedule to this Act

Plastic sacks and bags to the extent as shown in the relevant

schedule to this Act

Toiletries and washing preparations to the extent as shown in

the relevant schedule to this Act

Construction components and other fixtures to the extent as

shown in the relevant schedule to this Act

Electronic cigarettes and refill containers

EXCISE DUTY

In this Act unless the context otherwise requires -

"aircraft" means any aircraft flying, or intended by the operator

to fly, for the purpose of aerial work;

"a typical mode of transport" means the transport of fuels other

than in the tanks of vehicles or in appropriate reserve fuel canisters

and the transport of liquid heating products other than by means of

tankers used on behalf of professional traders in terms of article

14A(4);

"authorised and empowered" means an official that has an identity

card issued by the Department of Customs and which shows the power

to exercise the powers and duties given to him by the Commissioner by

virtue of the provisions of the laws of Malta and the European Union;

"authorised tax warehouse" means a place where excisable goods

are produced, processed, held, received or dispatched under duty

suspension arrangements by an authorised tax warehouse keeper in the

course of his business, subject to certain conditions laid down by the

Commissioner;

"authorised tax warehouse keeper" means a natural or legal

person authorised by the Commissioner, in the course of his

business, to produce, process, hold, receive or dispatch excisable

goods under a duty suspension arrangement in a authorised tax

warehouse;

"beer production" or "the production of beer" shall be taken to

mean the process whereby beer is produced from the fermentation

of the wort and any process whereby beer of lower density or

specific gravity is derived from beer, whatever its origin, of a

higher density or specific gravity. It shall also include the mixing of

EXCISE DUTY

beer with any non-alcoholic beverage and on either of which no

excise duty had been paid such that the resulting admixture

contains an actual alcoholic strength by volume exceeding 0.5%

vol;

"certified consignee" means a natural or legal person duly registered

with the competent authorities of a Member State of destination to

receive excisable goods, in the course of his business, which were

released for consumption in the territory of one Member State and

which are subsequently transferred to the territory of another Member

State;

"certified consignor" means a natural or legal person duly registered

with the competent authorities of a Member State of dispatch to send

excisable goods, in the course of his business, which were released for

consumption in the territory of one Member State and which are

subsequently transferred to the territory of another Member State;

"the Community" or "territory of the Community" means the

territories of the Member States;

"competent authority" means a body or authority which has a

supervisory or regulatory role in a Member State in relation to

excisable goods;

"the Commissioner" has the same meaning assigned to it in the

Customs Ordinance;

"computer" means any electronic device used for information

storage or retrieval and includes a mobile phone or any other

electronic means of information storage or retrieval;

"Customs official" means any official of the Department of Customs

as authorised and empowered by the Commissioner, by virtue of the

relevant legislation and includes any other person having an express or

implied authority to act for the said Commissioner in carrying out the

provisions of this Act as authorised for this purpose by the applicable

legislation;

"customs suspensive procedure or arrangement" means any one

of the special procedures as provided for under Regulation (EEC)

No 2913/92 relating to the customs supervision to which non-

Community goods are subjected upon their entry into the

Community customs territory, temporary storage, free zones or free

warehouses, as well as any of the arrangements referred to in

Article 84(1)(a) of that Regulation;

"Customs tariff" means the Common Customs Tariff adopted by

the European Union;

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

"duty suspension arrangement" means a tax arrangement applied

to the production, processing, holding, storage or movement of

excisable goods not covered by a customs suspensive procedure or

arrangement, excise duty being suspended;

"endangered duty" means the difference between all the duty due

on the goods and the duty which has been paid on the same goods;

"excise duty due" means all the excise duty due on the goods and

EXCISE DUTY

includes also the excise duty which has already been paid on those

goods;

"excisable goods" means any goods of a class or description as

listed in the First Schedule, excluding tobacco which is not listed in

the Third Schedule;

"importation of excisable goods" means the entry into the

territory of the Community of excisable goods unless the goods

upon their entry into the Community are placed under a customs

suspensive procedure or arrangement, as well as their release from

a customs suspensive procedure or arrangement;

"independent small brewery" and "birrerija indipendenti u

żgħira" mean, for the purpose of reduced rates, a brewery which is

legally and economically independent of any other brewery, which

uses premises situated physically apart from those of any other

brewery and does not operate under licence. However, where two

(2) or more small breweries cooperate, and their combined annual

production does not exceed two hundred thousand (200,000)

hectolitre, those breweries may be treated as a single independent

small brewery;

"independent small wine producer" and "produttur tal-inbid

indipendenti u żgħir" mean, for the purpose of reduced rates, a wine

producer which is legally and economically independent of any other

wine producer, which uses premises situated physically apart from those

of any other wine producer and does not operate under licence.

However, where two (2) or more small wine producers cooperate, and

their combined annual production does not exceed one thousand (1,000)

hectolitre or twenty thousand (20,000) hectolitre, as appropriate, those

wine producers may be treated as a single independent small wine

producer;

"information in a non-legible form" means information that needs to

be deciphered before being understood;

"Member State" and "territory of a Member State" means the

territory of each Member State of the Community to which the

Treaty is applicable, in accordance with Article 299 thereof, with

the exception of third territories;

"the Minister" means the Minister responsible for customs;

"nicotine pouch" means nicotine containing products intended for

the intake of nicotine into the human body, for oral application,

excluding products for inhalation, and products intended to assist

tobacco use cessation classified under HS Code 2404919000;

"non-alcoholic beverage" means a non-alcoholic beverage falling

under heading 22.02 of the Customs Tariff;

"records" means any books, accounts, documents or other recorded

information, including information in a computer or information in

other non-legible form;

"registered consignee" means a natural or legal person authorised

by the Commissioner, in the course of his business and under the

conditions fixed by the Commissioner, to receive excisable goods

moving under a duty suspension arrangement from another Member

EXCISE DUTY

State;

"registered consignor" means a natural or legal person authorised

by the Commissioner, in the course of his business and under the

conditions fixed by the Commissioner, to only dispatch goods subject

to excise duty which are subject to duty suspension upon their release

for free circulation in accordance with Article 201 of Regulation (EU)

No. 952/2013;

"registered merchant" means a physical or legal person authorised

by the Commissioner to dispatch and, or receive goods subject to

excise duty as mentioned in Schedule Five A, Five B, Five C, Five D,

Five E, Five F, Five G and Five H;

"release for consumption" means

(a) the release of excisable goods, including irregular

release, from a duty suspension arrangement;

(b) the holding of excisable goods outside a duty

suspension arrangement where excise duty has not

been levied pursuant to the applicable provisions of

Community law and national legislation;

(c) the production of excisable goods, including irregular

production, outside a duty suspension arrangement;

(d) the entry into Malta of excisable goods, including

irregular entry into Malta, unless the excisable goods are

placed, immediately upon entry, under a duty suspension

arrangement;

"smokeless tobacco product" means a tobacco product not

involving a combustion process, including heated tobacco products

as defined in regulation 2 of the Manufacture, Presentation and

Sale of Tobacco and Related Products Regulations and herbal

products not involving a combustion process but excluding

chewing tobacco, nasal tobacco or tobacco for oral use;

"third country" means any State or territory to which the Treaty

is not applicable;

"the T reaty" means the T reaty establishing the European

Community;

"vessel or ship" includes any open boat, open pontoon or other

undecked vessel or ship, as well as any decked vessel or ship.

ALCOHOL AND ALCOHOLIC BEVERAGES

Description of excisable goods

BEER

by the actual alcoholic

strength by volume

expressed as percentage

If produced by small and independent breweries with an

annual production not exceeding two-hundred thousand by the actual alcoholic

(200,000) hL of beer.

strength by volume

expressed as percentage

P r o d u c t s c o n t a i n i n g a m i x tu r e of beer with non-

alcoholic drinks and beers not exceeding 3.5% of the actual by the alcoholic strength

alcoholic strength by volume.

by volume expressed as

percentage

The term "beer" covers any product falling within

C u s t o m s T a r i ff H e a d i n g N o . 2 2 0 3 or a n y p r o d u c t

containing a mixture of beer with non-alcoholic drinks

falling within Customs Tariff Heading No. 2206, in e i t h e r

c a s e w i t h an a c t u a l a l c o h o l i c s t r e n g t h by v o l u m e

exceeding 0.5% vol.

WINE OF FRESH GRAPES

1. If produced by independent small wine producers

which produce on average less than twenty-thousand

(20,000) hL of wine per year

2. The term "still wine" covers all products falling

within Customs Tariff Heading Nos. 2204, 2205 and 2206

except sparkling wine as defined in paragraph 2 below

EXCISE DUTY

-

which have an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 15% vol., provided

that the alcohol co n ta in ed in the finished product is

entirely of fermented origin;

-

which have an actual alcoholic strength by volume

exceeding 15% vol., and not exceeding 18% vol., provided

they have been produced without any enrichment and that

the alcohol contained in the finished product is entirely of

fermented origin.

3. The term "sparkling wine" covers all products

falling within CN codes 2204 10, 2204 21 06, 2204 21 07,

2204 21 08, 2204 21 09, 2204 29 10 and 2205 which

-

are contained in bottles with "mushroom stoppers"

held in place by ties or fastenings, or they have an excess

pressure due to carbon dioxide in solution of three (3) bar or

more;

-

have an actual alcoholic strength by volume

exceeding one point two per cent (1.2%) vol., but not

exceeding fifteen per cent (15%) vol., provided that the

alcohol contained in the finished product is entirely of

fermented origin.".

FERMENTED BEVERAGES

1. The term ‘still fermented beverages’ covers all

products falling within Customs Tariff Heading Nos. 2204

and 2205 but not falling under Wine of Fresh Grapes

above, and products falling within Customs Tariff Heading

No. 2206, except other sparkling fermented beverages as

defined in paragraph 2 below and any product covered

under Beer above

-

having an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 10% vol.,

-

having an actual alcoholic strength by volume

exceeding 10% but not exceeding 15% vol., provided that

the alcohol contained in the product is entirely of

fermented origin.

2. The term ‘sparkling fermented beverages’ covers

all products falling within Customs Tariff Heading No.

2206 00 30 as well as products falling within Customs

Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and

2205 not mentioned under ‘Wine of Fresh Grapes’ above

which

-

are contained in bottles with 'mushroom stoppers'

held in place by ties or fastenings, or they have an excess

pressure due to carbon dioxide in solution of three bar or

more,

-

have an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 13% vol.,

EXCISE DUTY

-

have an actual alcoholic strength by volume

exceeding 13%, but not exceeding 15% vol., provided that

the alcohol contained in the product is entirely of

fermented origin.

3. The term "other sparkling fermented beverages"

covers all products falling within CN codes 2206 00 31 and

2206 00 39 as well as products falling within CN codes 2204

10, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 29

10 and 2205 excluding still wine and sparkling wine which

–

are contained in bottles with "mushroom stoppers"

held in place by ties or fastenings, or they have an excess

pressure due to carbon dioxide in solution of three (3) bar

or more;

–

have an actual alcoholic strength by volume

exceeding one point two per cent (1.2%) vol., but not

exceeding thirteen per cent (13%) vol.;

–

have an actual alcoholic strength by volume

exceeding thirteen per cent (13%) vol., but not exceeding

fifteen per cent (15%) vol., provided that the alcohol

contained in the product is entirely of fermented origin.

INTERMEDIATE PRODUCTS

The term ‘intermediate products’ covers all products of

an actual alcoholic strength by volume exceeding 1.2%

vol., but not exceeding 22% vol., and falling within

Customs Tariff Heading Nos. 2204, 2205 and 2206 but not

mentioned under Beer or Wine of Fresh Grapes or

Fermented Beverages above.

NOTE: Still fermented beverages falling within the

scope of paragraph 1 under Fermented Beverages which

have an actual alcoholic strength exceeding 5.5% vol., and

which are not entirely of fermented origin, and any

sparkling fermented beverages falling within the scope of

paragraph 2 under Fermented Beverages which have an

actual alcoholic strength exceeding 8.5% vol., and which

are not entirely of fermented origin are to be treated as

Intermediate Products.

ETHYL ALCOHOL

litre

The term 'ethyl alcohol' covers

-

all products with an actual alcoholic strength by

volume exceeding 1.2% volume which fall within Customs

Tariff Heading Nos. 2207 and 2208, even when those

products form part of a product which falls within another

chapter of the Customs Tariff,

-

products of Customs Tariff Heading Nos. 2204,

2205 and 2206 which have an actual alcoholic strength by

volume exceeding 22% vol.,

EXCISE DUTY

-

potable spirits containing products, whether in

solution or not.

EXEMPTIONS

The products described in this Schedule are exempt

from the payment of excise duty under such conditions

which the Minister may prescribe for the purpose of

ensuring the correct and straightforward application of

such exemptions and of preventing any evasion, avoidance

or abuse

1. a.

when distributed in the form of alcohol which

has been completely denatured in accordance with the

requirements of the Member State where it has been released

for consumption, where such requirements were duly notified

in writing and authorised. The Commissioner shall apply

Chapter V of Council Directive (EU) 2020/262 of 19

December 2019 laying down the general arrangements for

excise duty (recast);

b.

when used as part of the manufacturing process

of any product not for human consumption, provided the

alcohol has been denatured in accordance with the

requirements of any Member State for the given use.

T h i s e x e m p ti o n sh a l l a p pl y wh e n su c h d e na tu r e d

alcohol

– has been incorporated into the product not for

human consumption; or

– is used for maintenance and cleaning of the

manufacturing equipment used for this particular

manufacturing process;

– The Commissioner shall apply Chapter IV of Council

Directive (EU) 2020/262 of 19 December 2019 laying down

the general arrangements for excise duty (recast) to

movements of denatured alcohol that has not yet been

incorporated into a product that is not for human

consumption;

c.

when used for the production of vinegar

falling within Customs Tariff Heading No. 2209;

d.

when used in the production of medicines

referred to in Directives 2001/82/EC and 2001/83/ EC;

e.

when used for the production of flavours for

the preparation of foodstuffs and non-alcoholic beverages

with an alcohol strength not exceeding 1.2% vol.;

f.

when used directly or as a constituent of semi-

finished products for the production of foodstuffs, filled or

otherwise, provided that in each case the alcoholic content

does not exceed 8.5 litres of pure alcohol per 100 kg of the

product for chocolates, and 5 litres of pure alcohol per 100

kg of the product for other products;

g.

alcoholic beverages to be sold for immediate

consumption on board ships or aircraft travelling to

another EU country.

EXCISE DUTY

2. a.

as samples for analysis, for necessary

production tests, or for scientific purposes;

b.

for scientific research;

c.

for medical purposes in hospitals and

pharmacies;

d.

in a manufacturing process provided that the

final product does not contain alcohol;

e.

in the manufacture of a component product

which is not subject to excise duty;

f.

in the manufacture of food supplements defined

by Directive 2002/46/EC of the European Parliament and of

the Council containing ethyl alcohol, if the unit packet of the

food supplement released for consumption does not exceed

0,15 litres and food supplements are placed on the market

pursuant to Article 10 of Directive 2002/46/EC.

3. when used by the armed forces of any Member State,

other than Malta, for the use of those forces, for the civilian

staff accompanying them or for supplying their messes or

canteens when such forces take part in a defence effort

carried out for the implementation of a Union activity under

the common security and defence policy.

DENATURANTS approved by the Commissioner

1. In the manufacture of Mineralised Methylated

Spirit the denaturant should be composed of

Base

- 90% vol. ethanol

- 9.5% vol. wood naptha, and

- 0.5% vol. crude pyridine

To each 1,000 litres of which is added

- 3.75 litres of mineral naptha (petroleum oil) and

- 1.50 ppm of methyl violet.

2. In the manufacture of Industrial Methylated Spirit

the denaturant should be composed of

Base

- 90% vol. ethanol

- 10% vol. wood naptha

To each 1,000 litres of which is added

- 0.5% vol. crude pyridine

3. In the manufacture of other denaturant spirits the

denaturant should be composed of

(i) when

for

industrial

use

(excluding

pharmaceutical industry)

10 ppm denatonium benzoate irrespective of the

alcoholic strength of the alcohol to be denatured

(ii) when for surgical or pharmaceutical use

EXCISE DUTY

Either

-

90% vol ethanol

-

10% vol isopropyl alcohol

(This type of denatured alcohol is normally

used in pharmaceutical industrial plants)

or

-

95% vol ethanol

-

5% vol wood naphta

To each 100 litres of which is added

-

0.5% vol methyl salicylate

-

2.0% vol diethyl phthalate

-

2.5% castor oil

(This type of denatured alcohol is commercially

referred to as Surgical Spirit)

(1) There shall be charged and levied by the Commissioner

on account of the Government an excise duty on excisable goods.

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

specified in the relevant Schedules to this Act which shall be in the

English language only

Provided that the Minister may from time to time order the

publication of the said relevant Schedules in the Maltese language

and in any such case, if there is any conflict between the Maltese

and English text of the Schedules, the English text shall prevail.

(3) The duty payable on excisable goods according to this Act

shall also be payable on goods which are produced, imported and

EXCISE DUTY

placed on the market under any description of excisable goods,

notwithstanding that such goods do not have the specifications and

qualities required by law so as to have such description, and all the

provisions of this Act and of any regulations made thereunder shall

apply to such goods in the same manner as if they were the

excisable goods as which they are described.

(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.

(5) (a) Notwithstanding the provisions of sub-article (1) and

the rates specified in the Fifth Schedule, no excise duty shall be

charged or levied on non-harmonised excisable goods listed in

Schedules 5A to 5H of the Fifth Schedule which are imported in

consignments, where the intrinsic value thereof does not exceed

one hundred and fifty euro (€150), provided that all the following

conditions are satisfied

(i)

the consignment is imported by means of postal

services or by an authorised courier operator;

(ii) the consignee is a natural person not acting in the

course of any business, trade, profession or vocation;

(iii) the goods are intended solely for the private use of the

consignee or members of his family and neither the

EXCISE DUTY

nature and the quantity of the goods nor any document

relating thereto indicates any commercial purpose;

(iv) the consignment is of an occasional nature and does

not form part of a series of consignments which, taken

together, indicate any commercial intent; and

(v) the goods are not subject to any prohibitions or

restrictions under European Union law.

(b)

For the purposes of paragraph (a)

(i)

"intrinsic value" means the value of the goods

determined in accordance with the customs valuation

rules established in Regulation (EC) No. 1186/2009,

excluding the cost of transport and insurance;

(ii) "postal services" or "authorised courier operator"

includes any postal service and any private courier

authorised to effect the clearance of low-value

consignments in Malta;

(iii) compliance with the conditions in paragraph (a) shall

be verified by the Commissioner on the basis of the

customs declaration, including any simplified

declaration, the particulars of the consignee and

consignor and such other information or checks as the

Commissioner may deem as applicable.

(c) The exemption provided under this sub-article shall be

without prejudice to sub-article (4) in respect of small

consignments of a non-commercial nature sent by natural persons

to other natural persons from any third country.

(d) The Minister may make regulations for the purpose of

ensuring the correct implementation of this sub-article, including

further conditions, procedures or forms of declaration required for

the application of the exemption provided in this sub-article.

Amended by

VII. 1997.3.

Substituted by

MANUFACTURED TOBACCO

XXV. 1997.5.

Amended by

IV. 1998.3;

V. 1999.3;

VII. 2000.2.

Substituted by

IX. 2001.9.

Amended by

II. 2002.27;

II. 2003.50.

Substituted by

II. 2004.57;

II. 2005.38.

Amended by

L.N. 118 of 2006.

Substituted by

L.N. 425 of 2007.

Amended by

II. 2009.34;

I. 2010.64;

IV. 2011.69;

V. 2012.52;

III. 2013.65;

XII. 2014.72;

XIII. 2015.137;

XV. 2016.36;

XVI. 2017.69;

L.N. 177 of 2022;

L.N. 50 of 2023;

IX.2025.57;

III.2026.50.

Rate of

Description of excisable goods

Excise Duty

EXCISE DUTY

Cigarettes

cigarettes but not

less than €165 per

1. a.

The following shall be deemed to be cigarettes

i.

rolls of tobacco capable of being smoked as they are

and which are not cigars or cigarillos within the

definition of cigars or cigarillos below;

ii. rolls of tobacco which, by simple non-industrial

handling, are inserted into cigarette-paper tubes;

iii. rolls of tobacco which, by simple non-industrial

handling, are wrapped in cigarette paper;

b.

A roll of tobacco referred to in paragraph 1.a.i. shall, for

excise duty purposes, be considered as two cigarettes where,

excluding filter or mouthpiece, it is longer than 8 cm but not longer

than 11 cm, as three cigarettes where, excluding filter or

mouthpiece, it is longer than 11 cm but not longer than 14 cm, and

so on.

Products consisting in whole or in part of substances other

than tobacco but otherwise conforming to the criteria set out in sub-

paragraph a.i. to iii. above shall be treated as cigarettes and the

provisions of this sub-paragraph shall apply thereto.

2. For the purpose of the ad valorem duty, the retail price is

the price established by the importer or manufacturer or their

representative for the retail sale of cigarettes; where no such price

has been established the lowest-established local retail price at

which cigarettes are sold by retail is to be used.

Cigars and Cigarillos

The following shall be deemed to be cigars or cigarillos if they

c a n b e a n d, g i v e n t h e i r p r o p e r t i e s a n d n or m a l co n s u m e r

expectations, are exclusively intended to be smoked as they are

i.

rolls of tobacco with an outer wrapper of natural

tobacco;

ii. rolls of tobacco with a threshed blend filler and with

an outer wrapper of the normal colour of a cigar,

covering the product in full, including, where

appropriate, the filter but not, in the case of tipped

cigars, the tip, where the unit weight, not including

filter or mouthpiece, is not less than 2,3 g and not

more than 10g, and the circumference over at least

one third of the length is not less than 34mm.

Products which consist in part of substances other than

tobacco but otherwise fulfil the criteria set out above shall be

treated as cigars and cigarillos, but a type of cigar which is

similar in many respects to a cigarette is treated as a cigarette for

excise purposes.

EXCISE DUTY

Hand-rolling Tobacco

Smoking tobacco which is similar in many respects to fine-cut

tobacco intended for the rolling of cigarettes is treated as fine-

cut tobacco for excise purposes.

Other Smoking Tobacco

The following shall be deemed to be smoking tobacco

i.

tobacco which has been cut or otherwise split, twisted or

pressed into blocks and is capable of being smoked without further

industrial processing;

ii.

tobacco refuse put up for retail sale which does not fall

under the definition of cigars and cigarillos or cigarettes and which

can be smoked. For the purpose of this paragraph, "tobacco

refuse" shall be deemed to be remnants of tobacco leaves and by-

products obtained from tobacco processing or the manufacture of

tobacco products.

Smoking tobacco as defined above in which more than

25% by weight of the tobacco particles have a cut width of less than

1.5 mm shall be deemed to be fine-cut tobacco for the rolling of

cigarettes.

Smoking tobacco in which more than 25% by weight of

the tobacco particles have a cut width of 1.5 mm or more and

which was sold or intended to be sold for the rolling of cigarettes

may also be deemed to be fine-cut tobacco for the rolling of

cigarettes.

Products consisting in whole or in part of substances

other than tobacco but otherwise conforming to the criteria set out

in sub- paragraphs i. and ii. above shall be treated as smoking

tobacco.

EXEMPTIONS

Products containing no tobacco and used exclusively for

medical purposes shall not be treated as manufactured tobacco

Manufactured tobacco denatured to the satisfaction of the

Commissioner and used for industrial or horticultural purposes.

Manufactured tobacco which is destroyed under

administrative supervision.

Manufactured tobacco which is solely intended for scientific

tests and for tests connected with product quality.

Manufactured tobacco which is reworked by the producer

Tobacco products to be sold for immediate consumption on

board ships or aircraft travelling to another EU country.

EXCISE DUTY

Tobacco products used by the armed forces of any Member State,

other than Malta, for the use of those forces, for the civilian staff

accompanying them or for supplying their messes or canteens when

such forces take part in a defence effort carried out for the

implementation of a Union activity under the common security and

defence policy.

COMMON PARTIAL THRESHOLD

The common partial loss threshold for manufactured tobacco,

falling within the scope of Council Directive 2011/64/EU, is 0 %.

(1) Excisable goods shall be subject to excise duty at the

time of their production, or where applicable of their extraction, or

of their arrival into Malta, provided that where excisable goods are

placed under a customs procedure on arrival into Malta, entry shall

be deemed to take place when they leave the customs procedure.

(2) Excise duty shall become chargeable at the time of release

for consumption or when shortages are recorded.

(3) The chargeable conditions and rate of excise duty to be

adopted shall be those in force on the date on which release for

consumption takes place or shortages are recorded.

(4)

Repealed by III.2026.47.

(5) For the purpose of this article where excisable goods are

moved under a duty suspension arrangement within the territory of

the Community, including where the goods are moved via a third

country or a third territory, the time of release for consumption

shall be considered to be

(a) when a registered consignee receives the excisable

goods from a authorised tax warehouse;

EXCISE DUTY

(b) when a consignee referred to in article 14(2) receives

excisable goods from a authorised tax warehouse

which have been dispatched from another Member

State.

(6) Where excisable goods are imported into Malta and the

Commissioner allows such goods to be moved under a duty

suspension arrangement according to the conditions laid down by

him to be delivered to a place which has been designated by an

authorised tax warehouse keeper or registered consignee, the time

of release for consumption shall be the time of receipt of the

excisable goods at the place which has been approved by the

Commissioner

Provided that this shall not apply when a registered

consignee receives goods on an occasional basis.

(7) For the purpose of this article, the total destruction or

irretrievable loss of excisable goods under a duty suspension

agreement, as a result of the actual nature of the goods, of

unforeseeable circumstances, as a result of force majeure, or as a

consequence of an authorisation granted by the Commissioner,

shall not be considered as a release for consumption.

(8) The chargeable conditions and rate of excise duty to be

adopted shall be those in force on the date on which release for

consumption takes place.

ENERGY PRODUCTS

Description of excisable goods

Part A Leaded petrol falling within CN Codes 2710.12.31,

2710.12.50.11, 2710.12.50.19, 2710.12.50.90, 2710.12.51 and €678.18 per 1000

2710.12.59

EXCISE DUTY

Unleaded petrol falling within CN Codes 2710.12.41,

2710.12.45 and 2710.12.49

Gas Oil falling within CN Codes 2710.19.42 to 2710.19.48 or

2710.20.11 to 2710.20.19

Gas Oil falling within CN Codes 2710.19.31, 2710.19.35, and

2710.19.55 and blends of the foregoing with Biodiesel, excluding

Gas Oil or Gas Oil blended with Biodiesel, with a sulphur content €413.078 per

not exceeding 0.1% sulphur by weight if used for heating purposes

If used in the following maritime commercial activities

€112.09 per 1000

-

Bunkering operations

-

Conveyance of passengers and goods between shore

and ocean-going vessels

-

Conveyance of passengers between Malta and

Comino, Gozo and Comino

-

Dredging operations

-

Cruises around the Maltese Archipelago

-

Inland Navigation between Malta and Gozo by

vessels of a tonnage less than 3,500 tons

-

Sea farming activities

-

Tugging activities

-

Navigation for commercial purposes within Maltese

territorial waters.

If used in the following maritime commercial activity

-

Inland Navigation between Malta and Gozo

by vessels of a tonnage of 3,500 tons or more;

-

Inland Navigation between Malta and Gozo

by vessels in line with Port Notice No TM/PYD/PN/02/

2021. If used for electric power generation.

Fuel oil falling under HS Code 27101962 with density 0.8200 to

0.8900 is to be considered as Gas Oil

If used for fishing purposes as laid down by Department of

Fisheries.

If used by rescue vessels, or vessels which render assistance for

rescue purposes at sea.

EXCISE DUTY

Gas Oil or Gas Oil blended with Biodiesel, with a sulphur €172.09 per 1000

content not exceeding 0.1% sulphur by weight if used for heating

litres

purposes by

-

State and private hospitals

-

State Senior Citizen’s Homes

-

Corradino Correctional Facility

-

Sports, philanthropic and religious entities so

authorised by the Minister

-

Bakeries up to a maximum amount of litres per month

required by the bakery as certified by a mechanical engineer

Other entities so authorised by the Minister.

Gas Oil or Gas Oil blended with Biodiesel, with a sulphur €172.09 per 1000

content not exceeding 0.1% sulphur by weight if used for heating

litres

purposes against a request for refund.

Biodiesel, a diesel quality liquid fuel produced from biomass or €412.40 per 1000

waste cooking oil, with an ester content of not less that 96.5% by

litres

weight and a sulphur content not exceeding 0.005%, whether in

blend or not.

Heavy fuel oil falling within CN Codes 2710.19.51, 2710.19.62 €39.00 per 1000

to 2710.19.68 or 27.10.20.31 to 2710.20.39

Kgs

If used for electric power generation

N a t u r a l g a s f a l l i n g w i t h i n C N C o d e s 2 7 11 . 11 . 0 0 a n d

2711.21.00

If used as motor fuel

€2.60 per 1

gigajoule,

gross calorific

value

If used for heating purposes

€0.84 per 1

gigajoule,

gross calorific

value

If used for electric power generation

Liquid petroleum gas falling within CN Codes 2711.12 to €125.00 per 1000

2711.13, except when used for heating purposes

Kgs

Liquid petroleum gas falling within CN Codes 2711.12 to €38.94 per 1000

2711.13, when used for heating purposes

Kgs

Methane falling within CN Code 2711.29.00

€38.94 per 1000

Kgs

Kerosene falling within CN Codes 2710.19.21, 2710.19.25 and €412.40 per 1000

2710.19.29

litres

If used for the following purposes

€72.21 per 1000

litres

-

for air navigation between Malta and Gozo

-

for testing and maintenance of aircraft engines

EXCISE DUTY

If used by private pleasure aircraft for direct voyages to

destinations outside the European Union

Part B Petroleum oils falling within CN Code 2710 1971, for

undergoing a specific process, not intended for use, offered for

sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1975, for

undergoing chemical transformation by a process other than

those specified in r espect of subheading 2710 1971, not

intended for use, offered for sale or used as heating or motor

fuel

Petroleum oils falling within CN Code 2710 1981, motor

oils, compressor lube oils, turbine lube oils, not intended for

use, offered for sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1983, liquids for

hydraulic purposes, not intended for use, offered for sale or used

as heating or motor fuel

Petroleum oils falling within CN Code 2710 1985, white oils,

liquid paraffin excluding heavy liquid paraffin BP/USP 6360

qualifying as a food grade product, not intended for use, offered

for sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1987, gear oils

and reductor oils, not intended for use, offered for sale or used

as heating or motor fuel

Petroleum oils falling within CN Code 2710 1991, metal-

working compounds, mould release oils, anti-corrosion oils, not

intended for use, offered for sale or used as heating or motor

fuel

Petroleum oils falling within CN Code 2710 1993, electrical

insulating oils, not intended for use, offered for sale or used as

heating or motor fuel

Petroleum oils falling within CN Code 2710 1999, other

lubricating oils and other oils, not intended for use, offered for

sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 2090, other oils,

not intended for use, offered for sale or used as heating or motor

fuel

Part C Electricity falling under CN Code 2716

Coal and Coke falling within CN Codes 2701, 2702 and 2704

The term 'energy products' shall cover

(a) products falling within CN Codes 1507 to 1518, if

these are intended for use as heating fuel or motor

fuel;

(b) products falling within CN Codes 2701, 2702 and

2704 to 2715;

(c) products falling within CN Codes 2901 and 2902;

EXCISE DUTY

(d) products falling within CN Code 2905.11.00, which

are not of synthetic origin, if these are intended for

use as heating fuel or motor fuel;

(e) products falling within CN Code 3403;

(f) products falling within CN Code 3811;

(g) products falling within CN Code 3817;

(h) products falling within CN Code 3824.90.96 if these

are intended for use as heating or motor fuel;

(i) electricity falling within CN Code 2716;

(j) products falling within CN Code 3826.

Energy products other than those for which a level of duty is

specified above shall be subject to excise duty if intended for

use, offered for sale or used as heating or motor fuel. The rate of

duty to be charged shall be fixed at the rate for the equivalent

motor fuel.

In addition to the taxable products listed above, any product

intended for use, offered for sale or used as heating or motor

fuel, or as additive or extender in motor fuels, shall be taxed as

motor fuel.

In addition to the taxable products listed above, any other

hydrocarbon, except for peat, intended for use, offered for sale or

used for heating purposes, shall be taxed at the rate for the

equivalent energy product.

Part D REDUCED EXCISE DUTY RATES

Petroleum products falling under CN Codes 2710 1921 to 2710

1968, and 2710 2011 to 2710 2039 used for the purposes other than

motor fuels or as heating fuels may pay a reduced excise duty rate

of €0.25 per litre under such conditions which the Minister may

prescribe for the purpose of ensuring the correct and

straightforward application of such exemptions and of preventing

any evasion, avoidance or abuse.

Part E EXEMPTIONS

All products in this schedule are exempt from duty when used by

the armed forces of any Member State, other than Malta, for the use

of those forces, for the civilian staff accompanying them or for

supplying their messes or canteens when such forces take part in a

defence effort carried out for the implementation of a Union

activity under the common security and defence policy.

Save as otherwise provided for in this Act or as may be

prescribed by regulations thereunder, no goods which are subject to

duty shall be released for consumption unless the duty on the said

goods has been paid.

MOBILE TELEPHONY SERVICES

Description of excisable goods

Rate of Excise Duty

EXCISE DUTY

Mobile Telephony Services (Leasing of lines and

Top-Up Vouchers)

Any excise duty which is proved to the satisfaction of the

Commissioner to have been paid on goods which are used as

ingredients or components in the production of excisable goods

produced in Malta shall be credited against the duty payable on the

goods produced, provided that the said credit shall not exceed the

duty on the goods produced.

ALL CEMENTS

Description of excisable goods

Rate of Excise Duty

All cements classified in commodity heading 2523 of

the Customs Nomenclature, including clinkers and white

Portland cement

€40.00 per 1000 Kgs

The duty imposed under this Act shall be without prejudice

to any other duty or tax imposed by any other law.

PNEUMATIC TYRES

Description of excisable goods

New Pneumatic Tyres of rubber, used on motor cars,

cl a s s i f i ed u n d er H. S. C o d e 4 0 11 1 0 o f t h e C u s t o ms

Nomenclature

New Pneumatic Tyres of rubber, used on buses or lorries,

cl a s s i f i ed u n d er H. S. C o d e 4 0 11 2 0 o f t h e C u s to m s

Nomenclature

New Pneumatic Tyres of rubber, used on aircraft, classified

under H.S. Code 4011 30 of the Customs Nomenclature

New Pneumatic Tyres of rubber, used on motorcycles,

cl a s s i f i ed u n d er H. S. C o d e 4 0 11 4 0 o f t h e C u s to m s

Nomenclature

N ew Pneuma ti c T y res o f ru b b er, u s ed o n b i c ycl e s ,

cl a s s i f i ed u n d er H. S. C o d e 4 0 11 5 0 o f t h e C u s to m s

Nomenclature

New Pneumatic Tyres of rubber, with herring-bone or

similar tread, for agricultural or forestry vehicles and

machines, classified under H.S. Code 4011 61 of the

Customs Nomenclature

EXCISE DUTY

New Pneumatic Tyres of rubber, with herring- bone, for

construction or industrial handling vehicles and machines,

rim size <=61cm, classified under H.S. Code 4011 62 of the

Customs Nomenclature

New Pneumatic Tyres of rubber, with herring-bone, for

construction or industrial handling vehicles and machines,

rim size >=61cm, classified under H.S. Code 4011 63 of the

Customs Nomenclature

Other New Pneumatic Tyres of rubber, with herring-bone

or similar tread, classified under H.S. Code 4011 69 of the

Customs Nomenclature

Other New Pneumatic Tyres of rubber, for agricultural or

forestry vehicles and machines, classified under H.S. Code

4011 92 of the Customs Nomenclature

Other New Pneumatic Tyres of rubber, for construction or

industrial handling vehicles and machines, rim size <=61cm,

c l as s if i ed u n d er H . S . Co d e 4 0 11 9 3 of t h e C u s t o ms

Nomenclature

Other New Pneumatic Tyres of rubber, for construction or

industrial handling vehicles and machines, rim size >=61cm,

c l as s if i ed u n d er H . S . Co d e 4 0 11 9 4 o f t h e C u s to m s

Nomenclature

Other New Pneumatic Tyres of rubber, classified under

H.S. Code 4011 99 of the Customs Nomenclature

Re-treaded or Used Pneumatic Tyres of rubber; solid or

cushion tyres, tyre treads and tyre flaps, of rubber classified

in commodity heading 4012 of the Customs Nomenclature

(1)

Duty on excisable goods shall be paid by the following

persons

(a) in relation to the departure of excisable goods,

including irregular departure from a duty suspension

arrangement, duty shall be paid

(i)

by the authorised tax warehouse keeper, the

registered consignee or any other person

releasing the excisable goods or on whose behalf

the excisable goods are released from the duty

suspension arrangement and, in the case of

irregular departure from the authorised tax

warehouse, by any other person involved in that

departure;

EXCISE DUTY

(ii) in the case of an irregularity during a movement

of excisable goods under a duty suspension

arrangement as indicated in article 8A, by the

authorised tax warehouse keeper, the registered

consignor or any other person who guaranteed

the payment in accordance with article 10 and

any person who participated in the irregular

departure and who was aware or who should

reasonably have been aware of the irregular

nature of the departure;

(b) in relation to the holding or storage of excisable goods

outside a duty suspension arrangement where the excise

duty has not been levied pursuant to the applicable

provisions of this Act, by the person holding or storing

the excisable goods and any other person involved in the

holding or storing of the excisable goods;

(c) in relation to the production of excisable goods,

including irregular production, outside a duty

suspension arrangement, by the person producing the

excisable goods and, in the case of irregular

production, by any other person involved in their

production;

(d) in relation to the importation of excisable goods,

including irregular importation, unless the excisable

goods are placed, immediately upon importation,

under a duty suspension arrangement, by the person

who declares the excisable goods or on whose behalf

they are declared upon importation and, in the case of

irregular importation, by any other person involved in

the importation.

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

the duty in terms of sub-article (1) their liability shall be joint and

several.

(3) The prescriptive time period for the Commissioner to notify the

debtor with a final decision as provided for in this Act or to initiate

judicial proceedings in any other way against him shall be of six (6)

years from the date when the excise duty becomes payable as provided

for in this Act.

(1) When an irregularity occurs in relation to excisable

goods which are moving under a duty suspension arrangement from

a Member State to Malta or when excisable goods are in transit and

pass through Malta, which irregularity gives rise to their release for

consumption in accordance with article 4(4)(a), the Commissioner,

on detecting such an irregularity, shall inform the competent

authorities of the Member State of dispatch.

(2) When it is possible for the Commissioner to determine

where the irregularity under sub-article (1) occurred, the release for

consumption shall take place in the Member State where the

irregularity occurred.

(3)

When it is not possible for the Commissioner to determine

EXCISE DUTY

where the irregularity under sub-article (1) occurred, it shall be

presumed that it has occurred in Malta.

(4) When excisable goods moving under a duty suspension

arrangement, notwithstanding that they have Malta as their

destination, fail to arrive in Malta, and during the movement no

irregu lari ty giv ing rise to th eir rel ease fo r consum pt ion in

accordance with article 4(4)(a) has been detected, an irregularity

shall be deemed to have occurred in the Member State of dispatch

at the time when the movement began, unless, within a period of

four months from when the movement began, evidence is provided

to the satisfaction of the Member State of dispatch of the end of the

movement, or of the place where the irregularity occurred

Provided that where the person who guaranteed payment in

accordance with article 10 has not been, or could not have been,

informed that the goods have not arrived at their destination, a

period of one month from the date of communication of this

information by the Commissioner shall be granted to enable him to

provide evidence of the end of movement, or of the place where the

irregularity occurred.

(5) If before the expiry of a period of three years from the date

on which the movement began, the Commissioner ascertains that

the irregularity referred to in sub-article (4) actually occurred in

Malta, he shall inform the competent authorities of the Member

State where the excise duty was levied, which shall reimburse or

remit it as soon as evidence of the levying of the excise duty in the

other Member State has been provided.

(6)

For the purpose of this article

(a) the movement of excisable goods under a duty

suspension arrangement shall end, in the cases referred

to in article 8B(1)(a)(i), (ii), and (iv) and article

8B(1)(b) when the consignee has taken delivery of the

excisable goods and, in the cases referred to in article

8B(1)(a)(iii) when the goods have left the territory of

the Community;

(b) the movement of excisable goods under a duty

suspension arrangement shall begin in the cases

referred to in article 8B(1)(a), when the excisable

goods leave the authorised tax warehouse of dispatch,

and in the cases referred to article 8B(1)(b) upon their

release for free circulation in accordance with Article

201 of Regulation (EU) No. 952/2013;

(c) "irregularity" means a situation occurring during a

movement of excisable goods under a duty suspension

arrangement, other than the one referred to in article

14(5), due to which a movement, or a part of a

movement of excisable goods, has not ended in terms

of paragraph (a) of this sub-article.

EXCISE DUTY

(1) Excisable goods may be moved under a duty

suspension arrangement within the territory of the Community,

including where the goods are moved via a third country or a third

territory

(a) from a authorised tax warehouse to

(i) another authorised tax warehouse;

(ii) a registered consignee;

(iii) the place where the excisable goods leave the

territory of the Community;

(iv) a consignee referred to in article 14(2), where

the goods are dispatched from another Member

State;

(b) from the place of importation to any of the destinations

referred to in paragraph (a), where the goods are

dispatched by a registered consignor

Provided that for the purposes of this paragraph, "place of

importation" means the place where the goods are when they are

released for free circulation in accordance with Article 79 of

Regulation (EEC) No 2913/92.

(2) By way of derogation from sub-article (1)(a)(i) and (ii) and

(b) hereof, and except in the situations referred to in the proviso to

article 10A(3), the Commissioner may, under the conditions which

he lays down, allow excisable goods to be moved under a duty

suspension arrangement to a place of direct delivery, where that

place has been designated by the authorised tax warehouse keeper

or by the registered consignee. The authorised tax warehouse

keeper or the registered consignee shall remain responsible for

submitting the report of receipt referred to in regulation 10 to Part

H of the Sixth Schedule.

(3) Sub-articles (1) and (2) shall also apply to movements of

excisable goods at a zero rate which have not been released for

consumption.

(4) A movement of excisable goods shall be considered to take

place under a duty suspension arrangement only if it takes place

under cover of an electronic administrative document process in

accordance with the procedure contemplated under Part H of the

Sixth Schedule.

WATERS

Description of excisable goods

Waters falling under CN Heading 2201

(1) The Commissioner shall determine the rules concerning

the production, processing, holding and storage of products subject to

excise duty, subject to the provisions of the relative regulations.

(2) Production, processing, holding and storage of products

subject to excise duty, where the latter has not been paid, shall take

place in a authorised tax warehouse.

(3)

(a) The opening and operation of authorised tax warehouses

shall be subject to authorization from the Commissioner.

(b) Applications for the registration of authorised tax

warehouses shall be made to the Commissioner in such

manner, and shall contain such information and be

EXCISE DUTY

accompanied by such documents, plans and

certificates, as may be prescribed.

(c) A certificate of registration shall be issued in such

circumstances and in such a manner, and shall be valid

for such period and subject to such conditions, as may

be prescribed.

(d) A separate registration shall be required in respect of

each authorised tax warehouse.

(4) Subject to any regulations made under this Act, sub-article (2)

shall not apply to production of excisable goods produced merely by

reason of

(a) operations during which small and negligible

quantities of excisable goods as may be prescribed, are

obtained incidentally;

(b) production of home made beer, wine and other

fermented beverages not produced for commercial

purposes; and

(c) such other operations as may be prescribed.

CHEWING GUM

Description of excisable goods

EXCISE DUTY

Chewing gum, whether sugar coated or not, falling under

CN Codes 1704 10 10, 1704 10 90, and chewing gum

falling under CN Code 2106 90 92.

(1) An authorized warehouse keeper shall be required to

(a) provide a guarantee, if necessary, to cover production,

processing, holding, storage and a compulsory guarantee

to cover movement, the conditions for which shall be

set by the Commissioner;

(b) comply with the requirements laid down by the

Commissioner;

(c) keep, for each authorised tax warehouse correct and

precise, accounts of stock and product movements

which truly reflect the actual stock that is physically

present in the authorised tax warehouse;

(d) produce the products whenever so required; and

(e) consent to all monitoring and stock checks

Provided that the Commissioner, under the conditions set

by him, may allow the guarantee referred in paragraph (a) to be

provided by the transporter or carrier, the registered consignor, the

owner of the excisable goods, the consignee, or jointly by two or

more of the said persons herein mentioned.

(2) The guarantee mentioned in the previous sub-article shall

be valid throughout the Community and its detailed rules shall be

laid down by the Commissioner.

(3) The Commissioner may waive the obligation to provide a

guarantee in respect of the following movements of excisable

goods under a duty suspension arrangement

(a) movements which take place entirely in Malta;

(b) where the other Member States concerned so agree,

movements of energy products within the Community

by sea or by fixed pipeline.

EXCISE DUTY

(1) Notwithstanding the provisions of article 10, the

consignee shall be a professional trader without authorized warehouse

keeper status. This trader may, in the course of his business, receive

products subject to excise duty under duty-suspension arrangements.

However, he may neither hold nor dispatch such products under excise

duty-suspension arrangements.

(2) Such trader shall, before beginning to receive the goods,

request to be registered by the Commissioner.

(3) A registered consignee shall comply with the following

requirements

(a) before dispatch of the excisable goods, guarantee

payment of excise duty under the conditions fixed by

the Commissioner;

(b) at the end of the transaction, enter in his accounts

excisable goods received under a duty suspension

arrangement;

(c) consent to all monitoring and stock checks enabling

the Commissioner to verify that the goods have

actually been received

Provided that where a registered consignee receives

excisable goods only occasionally, the authorisation granted by the

Commissioner shall be limited to a specified quantity of excisable

goods, a single registered consignor and a specified period of time or to

a single transaction. The Commissioner may limit the authorisation to

one transaction.

(1) Notwithstanding the provisions of article 10, a

registered consignor may be a professional trader without the status

of authorized warehouse keeper. The registered consignor may, in

the course of his business, dispatch goods which are under duty

suspension or goods which are in free circulation.

(2) The registered consignor shall, before starting to dispatch

the objects, request to be registered by the Commissioner.

(3) Registered

consignor

shall

observe

the

following

requirements

(a) before dispatch of the excisable goods, he shall

guarantee the payment of excise duty, under the

conditions fixed by the Commissioner;

(b) at the end of the transaction, he shall enter into his

accounts excisable goods dispatched under an excise

duty suspension arrangement;

(c) consent to all monitoring and stock checks enabling

the Commissioner to verify that the goods have

actually been dispatched

Provided that where a registered consignor dispatches

excisable goods only occasionally, the authorisation

granted by the Commissioner shall be limited to a

specified quantity of excisable goods, a single

consignor and a specified period of time or a single

EXCISE DUTY

transaction. The Commissioner may limit the

authorisation to one transaction.

(1) Notwithstanding the provisions of article 10, the

registered merchant shall be a professional trader without the status of

authorised warehouse keeper. This trader may, in the course of his

business, dispatch and, or receive goods subject to excise duty,

mentioned in Part B of the Fourth Schedule and, in Schedule Five A,

Five B, Five C, Five D, Five E, Five F, Five G, Five H and Five I.

(2) Such a merchant shall, before starting to dispatch or to

receive the objects, request to be registered by the Commissioner.

(3)

A registered

trader

must

observe

the

following

requirements

(a) before dispatch or receipt of the excisable goods, he

shall guarantee the payment of excise duty, under the

conditions fixed by the Commissioner;

(b) at the end of the transaction, he shall enter into his

accounts the excisable goods that would have been

received or dispatched;

(c) consent to all monitoring and stock checks enabling

the Commissioner to verify that the goods have

actually been dispatched or received

Provided that where a registered merchant receives

excisable goods only occasionally, the authorisation

granted by the Commissioner shall be limited to a

specified quantity of excisable goods, a single consignor

and a specified period of time or a single transaction. The

Commissioner may limit the authorisation to one

transaction.

NON-ALCOHOLIC BEVERAGES

Description of excisable goods

Non-alcoholic beverages, falling under CN Heading 2202,

excluding products falling under CN Codes 2202 90 91, 2202 90

95 and 2202 90 99.

The Commissioner may suspend or revoke the registration

of any authorised tax warehouse where the person in charge thereof

fails to comply with the provisions of article 10, and the provisions

of sub-article (3), (4) and (5) of article 38, shall mutatis mutandis

apply to any such suspension.

PLASTIC SACKS AND BAGS

Description of excisable goods

• Bags of plastic of HS Codes 3923 21 and 3923 29, for the €1,700 per 100 kgs

conveyance of goods, with a handle, loop, slot or any other feature but not less than

that facilitates the use of the bag for the conveyance of goods;

• Bags of plastic of HS Codes 3923 21 and 3923 29, whether for the €15 per 100 kgs up

conveyance of goods or not, with or without a handle, loop, slot or to a maximum of

any other feature that facilitates the use of the bag for the conveyance €45 per 10,000

of goods, having a dimension of 28cm x 38cm or less and having a

thickness of 15 microns or less, inclusive of gussets and handle;

• All other plastic sacks and bags (including cones) of HS Codes €250 per 100 kgs

3923 21 and 3923 29 and films, sheets or tubes of plastic of HS up to a maximum of

Headings 3917 and 3920 intended for the conversion into plastic €170 per 10,000

sacks and bags; but

-

excluding bags of plastic of HS Codes 3923 21 and

3923 29 and films, sheets or tubes of plastic of HS

Headings 3917 and 3920 which constitute or form an

integral part of the packaging in which food stuff is

sealed prior to retail or transfer;

-

excluding bio-degradable sacks and bags in accordance

with MSA EN 13432:2000, MSA EN 14046:2003,

MSA EN 14047:2003 and MSA EN 14048:2003;

-

excluding printed sacks and bags of plastic of HS

Codes 3923 21 and 3923 29 purchased specifically for

the collection of recycled waste by the authorised

waste management schemes; and

EXCISE DUTY

-

excluding sacks and bags of plastic of HS Codes 3923

21 and 3923 29 purchased specifically for the

collection of non-recyclable waste.

• Bags of plastic of HS Codes 3923 21 and 3923 29 and films,

sheets or tubes of plastic of HS Headings 3917 and 3920 which

constitute or form an integral part of the packaging in which food stuff

is sealed prior to retail or transfer.

• Bio-degradable sacks and bags in accordance with MSA EN

13432:2000, MSA EN 14046:2003, MSA EN 14047:2003 and MSA

EN 14048:2003.

• Printed sacks and bags of plastic of HS Codes 3923 21 and 3923

29 purchased specifically for the collection of recycled waste by the

authorised waste management schemes.

• Sacks and bags of plastic of HS Codes 3923 21 and 3923 29 €425 per 100 kgs

purchased specifically for the collection of non-recyclable waste.

of €290 per 10,000

(1) Any tanks, receptacles or other containers used in a

authorised tax warehouse for the production or storage of excisable

goods shall conform with any specifications as may be prescribed

or as may be approved for the purpose by the Commissioner.

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

for the marking of excisable goods for the purpose of ensuring the

correct and straightforward application of the provisions of this Act

and of preventing any evasion, avoidance or abuse.

EXCISE DUTY

TOILETRIES AND WASHING PREPARATIONS

Description of excisable goods

Perfumes and toilet waters falling under CN Heading 3303

Beauty or make-up preparations and preparations for the care of the

skin (other than medicaments), including sunscreen or suntan

preparations; manicure or pedicure preparations falling under CN

Heading 3304 excluding wipes used for the preparations of the care of

the skin falling under HS Code 3304 9900 00

Wipes used for the preparations of the care of the skin falling under HS

Code 3304 9900 00

Preparations for use on the hair falling under CN Heading 3305, but

excluding items falling under HS Code 3305 10 00

Shampoos falling under HS Code 3305 10 00

Pre-shave, shaving or aftershave preparations, personal deodorants,

bath preparations, depilatories and other perfumery, cosmetic or toilet

preparations, not elsewhere specified or included; prepared room

deodorisers, whether or not perfumed or having disinfectant

properties falling under CN Heading 3307, excluding items falling

under HS Code 3307 10 00 and HS Code 3307 41 00

EXCISE DUTY

Pre-shave, shaving or aftershave preparations, personal deodorants,

bath preparations, depilatories and other perfumery, cosmetic or toilet

preparations, not elsewhere specified or included; prepared room

deodorisers, whether or not perfumed or having disinfectant

properties falling under HS Code 3307 10 00 and HS Code 3307 41

Soap; organic surface-active products and preparations for use as

soap, in the form of bars, cakes, moulded pieces or shapes, whether

or not containing soap; organic surface-active products and

preparations for washing the skin, in the form of liquid or cream and

put up for retail sale, whether or not containing soap; paper, wadding,

felt and non-wovens, impregnated, coated or covered with soap or

detergent falling under CN Heading 3401

(1) The Minister may make, and when made, revoke or

amend regulations for the better carrying out of the provisions of

this Act, and without prejudice to the generality of the foregoing,

such regulations may provide for any of the following

(a) the time or times within which, the place where, and

the manner in which, excise duty in accordance with

this Act is to be paid;

(b) the manner in which excisable goods may be

produced;

(c) the circumstances under which excisable goods not fit

for consumption or unmarketable are destroyed

without the payment of duty, or with refund of duty;

(d) the providing of a security by an authorised tax

warehouse keeper in a form acceptable to the

Commissioner, in order to safeguard the payment of

excise duty payable under this Act, and the manner in

which such security may be called in;

(da) the extension of all or part of the provisions of this Act,

including any regulations thereunder to any exclusive

economic zone area or environment protection area as

defined in Exclusive Economic Zone Act and

prescribing or otherwise providing for excise duty

matters in respect of an exclusive economic zone area or

environment protection area as defined in Exclusive

Economic Zone Act;

(e) the fees that may be payable to the Commissioner for

any services provided by him or for the registration of

any authorised tax warehouse under this Act;

(f)

anything that may be prescribed in accordance with

this Act;

(g) the procedure to be followed on a movement of

excisable goods under suspension of excise duty; and

(h) guide levels to determine the quantity of an article

subject to excise duty.

(2) Any regulations made under sub-article (1) may provide

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

those regulations shall be guilty of an offence, and such regulations

may provide for the penalty of a fine (multa) not exceeding twenty-

five thousand euro (€25,000) or an amount equal to three times the

duty payable on any goods in respect of which the offence is

committed, whichever shall be the higher, or to imprisonment for a

term not exceeding six months, or to both such fine and

imprisonment, in respect of any conviction.

(3) Where any regulations made under sub-article (1) do not

provide for any punishment, any person who contravenes or fails to

comply with any of those regulations shall be liable, on conviction,

t o a f i n e ( m u l t a ) n o t ex ce e d i n g t w e n t y - f i v e t h o u s a n d e u r o

(€25,000) or an amount equal to three times the duty payable on

any goods in respect of which the offence is committed, whichever

shall be the higher.

EXCISE DUTY

(4) The regulations contained in the Sixth Schedule to this Act

shall be deemed to have been made under the powers contained

under sub-article (1) and may be revoked and amended accordingly.

(5) The Minister may by regulations published in the Gazette

add, amend, revoke or substitute the Schedules to this Act, or any

of them, as may become necessary from time to time, and such

amendments may also be made with an aim to ensure that the

Customs Tariff Headings under which the respective excisable

goods are classified conform with the Harmonized Commodity

Description and Coding System 1983, as adopted and published by

the Customs Co-operation Council

Provided that this authority shall not extend to cases in

which its application results in a duty being prescribed in respect of

any new article or in an increase in the rate of duty prescribed in

respect of any article.

CONSTRUCTION COMPONENTS

AND OTHER FIXTURES

Description of excisable goods

Prefabricated structural concrete components for building or civil

engineering falling under HS Code 6810 91 00, excluding

prefabricated structural concrete components for building or civil

engineering falling under HS Code 6810 91 00 manufactured from

cement already taxed under Schedule Five A of this Act and bars

and rods of iron, or non-alloy steel, already taxed under Schedule

Five H of this Act

Unglazed ceramic flags and paving, hearth or wall tiles; unglazed

ceramic mozaic cubes and the like, whether or not on a backing

falling under CN Heading 6907 and glazed ceramic flags and

paving, hearth or wall tiles; glazed ceramic mozaic cubes and the

like, whether or not on a backing falling under CN Heading 6908

Glass falling under CN Heading 7005 and HS Codes 7006 00 10,

7006 00 90, 7007 19 10, 7007 1920, 7007 19 80, 7007 29 00, 7008

0020, 7008 0081 and 7008 0089.

Bars and rods, hot rolled, in regularly wound coils, of iron or non-

alloy steel falling under CN Heading 7213, excluding items falling

under HS Codes 7213 10 00, 7213 91 10 and 7213 91 49, and other

bars and rods, of iron or non-alloy steel, not further worked than

forged, hot rolled, hot drawn or hot extruded, but including those

twisted after rolling falling under CN Heading 7214, excluding HS

Code 7214 20 00.

Bars and rods, hot-rolled, in irregularly wound coils of iron or

non-alloy steel, with indentations, ribs, grooves or other

deformations produced during the rolling process falling under HS

Code 7213 10 00

EXCISE DUTY

Bars and rods, hot-rolled, in irregularly wound coils of iron or

non-alloy steel, falling under HS Codes 7213 91 10 and 7213 91

49 and other bars and rods of iron or non-alloy steel, not further

worked than forged, hot rolled, hot-drawn or hot-extruded, but

including those twisted after rolling, falling under HS Code 7214

20 00

Angles, shapes and sections of iron or non-alloy steel falling under

CN Heading 7216

Grill, netting and fencing, welded at the intersection, of wire with

a maximum cross-sectional dimension of 3mm or more and

having a mesh size of 100cm² or more falling under HS Codes

7314 20 10, 7314 20 90 and 7314 39 00

Schedule Five I

Added by

Electronic cigarettes and refill containers

IX.2025.59.

Description of excisable goods

Rate of Excise Duty

Cartridges and refills, filled, for electronic

€0.13 per mL

cigarettes, preparations for use in cartridges

and refills for electronic cigarettes containing

nicotine classified under HS Codes

2404120010 and 2404120090

Cartridges and refills, filled, for electronic

€0.13 per mL

cigarettes, preparations for use in cartridges

and refills for electronic cigarettes not

containing nicotine classified under HS Code

2404199000

EXCISE DUTY

Schedule Five J

Added by

L.N. 195 of 2025.

Smokeless tobacco product

Products intended for inhalation

€140 per Kg

without combustion containing tobacco or

reconstituted tobacco classified under HS

Codes 2404110010 and 2404110090.

Products intended for inhalation

€140 per Kg".

without combustion containing tobacco

substitutes classified under HS heading

2404191000.

Schedule Five K

Added by

L.N. 38 of 2026.

Nicotine Pouches

Nicotine

containing

products

€8 per Kg

intended for the intake of nicotine into the

human body, by oral application, excluding

for inhalation, and products intended to

assist tobacco use cessation, classified

under HS Code 2404.91.9000.

EXCISE DUTY

(1) No duty shall be liable on excisable goods -

(a) produced in the circumstances specified in article 9(4);

and

(b) so exempted in terms of the relevant Schedules to this

Act.

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

from the payment of excise duty under such conditions and

restrictions as he may deem fit to impose

(a) excisable goods on which the granting of such

exemption is necessary, but to the extent only that it is

so necessary, for the implementation of any

international commitment entered into by the

Government of Malta;

(b) excisable goods where such exemption is granted in

favour of a person or a class of persons who, in

accordance with, or by an order made under, the

provisions of the Diplomatic Immunities and

Privileges Act, is exempt from customs duties on

articles intended for the personal use of such person or

persons;

(c) excisable goods where such exemption is deemed to be

justifiable by the Minister;

(d) excisable goods intended to be used by international

organizations recognized by the host Member State,

and by members of such organizations, within the

limits and under the conditions laid down by the

international

conventions

establishing

such

organizations or by headquarters agreements;

(e) excisable goods intended to be used for consumption

under an agreement concluded with third countries or

international organizations provided that such an

agreement is allowed or authorised with regard to an

exemption from value added tax

EXCISE DUTY

Provided that excisable goods moving under a duty

suspension arrangement to a person referred to in this sub-article

shall be accompanied by an exemption certificate in the form and

content established by the Commissioner.

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

the payment of excise duty any excisable goods which are imported

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

components in the production of excisable goods. Such exemption

may be made subject to such conditions as the Minister may deem

fit to impose.

(4) No excise duty shall be payable on excisable goods released

for export as merchandise, shipped as stores or taken as fuel to

power the engines of ships or aircraft on any foreign bound ship or

aircraft provided this is done directly from a authorised tax

warehouse.

(5) No excise duty shall be liable on excisable goods which

have not been released by the authorised tax warehouse keeper for

consumption, provided such excisable goods are destroyed under

customs supervision by written permission of and under the

conditions laid down by the Commissioner.

(1) Excise duty on excisable goods acquired by a private

individual for his own use, and personally transported from a

Member State to Malta, shall be charged in the Member State in

which the excisable goods are acquired.

(2) To determine whether the excisable goods referred to in

sub-article (1) are intended for the own use of a private individual,

the Commissioner shall take account of the following

(a) the commercial status of the holder of the excisable

goods and his reasons for holding them;

(b) the place where the excisable goods are located or, if

appropriate, the mode of transport used;

(c) any document relating to the excisable goods;

(d) the nature of the excisable goods; and

(e) the quantity of the excisable goods.

(3) For the purposes of applying sub-article (2)(e), the Minister

may make regulations laying down guide levels, solely as a form of

evidence.

(4) The Minister may, by notice in the Gazette, also provide

that excise duty shall become due on the acquisition of mineral oils

already released for consumption in another Member State if such

products are transported by a private individual using atypical

modes of transport.

(1) Without prejudice to article 14D(1), excisable goods

which have already been released for consumption in one Member

State and are held for commercial purposes in Malta in order to be

delivered or used in Malta, shall be subject to excise duty in Malta

Provided that for the purpose of this sub-article, holding for

EXCISE DUTY

commercial purposes shall mean the holding of excisable goods by

a person other than a private individual or by a private individual

for reasons other than his own use and transported by him.

(2) Excise duty due in terms of sub-article (1) shall be paid by

the person making the delivery or holding the goods intended for

delivery, or to whom the goods are delivered in the other Member

State, as the case may be.

(3) Without prejudice to article 14F, excisable goods which

have already been released for consumption in one Member State

and move within the Community for commercial purposes shall not

be regarded as being held for such purposes until they reach the

Member State of destination, provided that they are moving under

cover of the formalities set out at Part H of the Sixth Schedule.

(4) Excisable goods which are held on board a boat or aircraft

making sea-crossings or flights between Malta and another Member

State but which are not available for sale when the boat or aircraft

is in the Maltese territory shall not be regarded as held for

commercial purposes in Malta.

(5) When excise duty for excisable goods which were released

for consumption in Malta had become chargeable and collected in

another Member State, the Commissioner may request the

authorities of the other Member State for a reimbursement or

remittance of the duty paid.

(1) Excisable goods which have been released for

consumption in terms of article 14B(1) shall move between the

territories of the vario us Memb er S tates un der co ver of an

accompanying document listing the main data from the document

referred to at Part H of the Sixth Schedule.

(2) The persons referred in article 14B(2) shall comply with the

following requirements

(a) before the goods are dispatched they shall submit a

declaration to the Commissioner and guarantee

payment of the excise duty;

(b) pay the excise duty to the Commissioner after the

excisable goods arrive;

(c) consent to any checks by a Customs official to satisfy

himself that the excisable goods have actually been

received and that the excise duty chargeable on them

has been paid.

(1) Excisable goods already released for consumption in

one Member State, which are purchased by a person, other than an

authorised tax warehouse keeper or a registered consignee,

established in another Member State who does not carry out an

independent economic activity, and which are dispatched or

transported to Malta directly or indirectly by the vendor or on his

behalf, shall be subject to excise duty.

(2) In the case referred to in sub-article (1), the excise duty

shall become chargeable at the time of delivery of the excisable

EXCISE DUTY

goods. The chargeability conditions and rate of excise duty to be

applied shall be those in force on the date on which the duty

becomes chargeable.

(3) The person liable to pay the excise duty is the vendor who

shall comply with the following requirements

(a) before dispatching the excisable goods, he shall

register his identity and guarantee payment of the

excise duty with the Commissioner and be subject to

the conditions laid down by the Commissioner;

(b) pay the excise duty to the Commissioner after the

excisable goods arrive;

(c) keep accounts of deliveries of the excisable goods

Provided that the Minister may enter into bilateral

agreements with other Member States in order to simplify these

requirements.

(4) In the case referred to in sub-article (1), the excise duty

levied shall be reimbursed or remitted by the Commissioner at the

vendor’s request, where the vendor has followed the procedures

laid down in sub-article (3).

(5) The Minister may, by a notice in the Gazette, lay down

specific rules for applying sub-articles (1) to (4) to excisable goods

that are covered by special national distribution arrangements.

(1) In the situations referred to in article 14B(1) and

article 14D(1), in the event of the total destruction or irretrievable

loss of the excisable goods, during their transport, which were not

released for consumption in Malta, as a result of the actual nature

of the goods, or unforeseeable circumstances, or force majeure, or

as a consequence of authorisation by the Commissioner, the excise

duty shall not be chargeable in Malta

Provided that the total destruction or irretrievable loss of

the excisable goods in question shall be proven to the satisfaction

of the Commissioner. Furthermore, the guarantee lodged pursuant

to article 14C(2)(a) or article 14D(4)(a) shall be released.

(2) The Minister may, after consulting the Commissioner, by

notice in the Gazette, lay down the rules and conditions under

which the losses referred to in sub-article (1) are determined.

(1) Where an irregularity has occurred in Malta during a

movement of excisable goods under article 14B(1) or article

14D(1), and such excisable goods were released for consumption in

another Member State, they shall be subject to excise duty.

(2) Where an irregularity has been detected in Malta during a

movement of excisable goods under article 14B(1) or article

14D(1), and such excisable goods were released for consumption in

another Member State, and it is not possible to determine where the

irregularity occurred, the irregularity shall be deemed to have

occurred in Malta

Provided that if, before the expiry of a period of three years

EXCISE DUTY

from the date on which the excisable goods were acquired, it is

ascertained in which Member State the irregularity actually

occurred, the provisions of sub-article (1) shall apply.

(3) The excise duty shall be due from the person who

guaranteed payment thereof in accordance with article 14C(2)(a) or

article 14D(4)(a) and from any person who participated in the

irregularity

Provided that, if the excisable goods were released for

consumption, the Commissioner shall, upon request, reimburse or

remit the excise duty in the Member State where the irregularity

occurred or was detected. Furthermore, the Commissioner shall

release the guarantee lodged pursuant to article 14(C)(2)(a) or

article 14D(4)(a).

(4) For the purposes of this article, "irregularity" means a

situation occurring during a movement of excisable goods under

article 14B(1) or article 14D(1), not covered by article 14E, due to

which a movement, or a part of a movement, of excisable goods has

not duly ended.

(Article 13(4))

PART A

Excisable Goods Regulations

1. The title of these regulations is Excisable Goods

Regulations.

2. These Regulations apply to the excisable goods to which

the Excise Duty Act applies.

3. In these regulations unless the context otherwise requires,

"the Act" means the Excise Duty Act and all other terms shall have

the meaning assigned to them by the Act.

4. (1) An application to register a authorised tax warehouse

in terms of article 9(3)(b) of the Act shall be made in writing to the

Commissioner and shall include the following particulars

(a) the name and address of the applicant;

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

company or other status) of the applicant’s business;

(c) the address of the premises to be registered;

(d) an architect’s plan of the premises indicating its

boundaries and exact location;

(e) the nature and description of excisable goods that are

intended to be produced;

(f)

the date on which the applicant intends to begin

production of excisable goods;

(g) an estimate of the maximum yearly productive

capacity of the intended authorised tax warehouse.

EXCISE DUTY

(2)

(i) The Commissioner shall maintain an electronic

database which shall contain a register of persons who

are authorised tax wa reh ouse ke epers o r traders

registered for excise purposes as well as a register of

those premises authorised as authorised tax

warehouses.

(ii) This register shall contain the following information

(a) the identification number issued by the

competent authorities in respect of the person or

premises;

(b) the name and address of the person or premises;

(c) the category of goods which may be held or

received by the person or on the premises;

(d) the address of the competent authorities which

may be contacted for further information;

(e) the date of issue and, where appropriate, the date

of cessation of validity of the identification

number.

(iii) All data shall be used solely to identify the

authorisation or registration or otherwise of a person

and premises.

(iv) The Commissioner shall ensure that persons involved

in the movement of products subject to excise duty are

allowed to obtain confirmation of the information held

under the terms of this regulation.

(v) Any information communicated in whatever form

pursuant to this regulation shall be of a confidential

nature. It shall be covered by the obligation of

professional secrecy and shall enjoy the protection

extended to similar information under the relevant laws

of Malta.

5. The Commissioner may refuse to accept an application for

registering a authorised tax warehouse in the name of a person who

h a s b e e n c o n v i c t e d o f a n y o ff e n c e u n d e r t h e A c t , a n d a n y

registration of a authorised tax warehouse shall cease to be in force

upon the conviction of the person in whose name the authorised tax

warehouse is registered.

6. (1) The Commissioner shall issue in the name of the

applicant a certificate of registration in respect of each separate

a u th o r is e d t a x wa r e h ou s e d u ly r e g is te r e d p u r s u a n t t o su c h

application.

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

any obligation on the part of the applicant to obtain any licences or

permits as required by any other law and where the Commissioner

deems it fit, such certificate may not be issued before the applicant

has obtained the relevant licences or permits.

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

the Commissioner.

EXCISE DUTY

(4) Every certificate of registration issued shall be kept at all

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

inspection to the Customs official on demand.

(5) Any altered circumstances affecting the particulars

mentioned in regulation 4 on the part of the authorised tax

warehouse keeper or the person in whose name the authorised tax

warehouse is registered, shall be notified immediately to the

Commissioner and the latter may amend the certificate of

registration or replace it by a fresh one. Failure on the part of the

authorised tax warehouse keeper to notify the Commissioner of any

material change or changes affecting the said particulars shall

invalidate the certificate of registration.

(6) The Commissioner may, for reasonable cause, vary the

particulars required on the certificate of registration provided that

fourteen days’ notice in writing are given to the authorised tax

warehouse keeper informing him of such variations.

7. (1) An authorised tax warehouse keeper shall notify the

Commissioner of the cessation of production or the intention to

cease production at any authorised tax warehouse registered in his

name.

(2) Where the Commissioner is satisfied that an authorised tax

warehouse keeper has ceased to produce excisable goods at any

authorised tax warehouse, he may revoke the registration of the

relevant authorised tax warehouse at any time.

8. For the purpose of article 2 of the Act, and without

prejudice to the provisions of article 9(4) of the Act and article 11

of the Spirits Ordinance and any other specific provisions for

particular goods mentioned elsewhere in these or other regulations,

a authorised tax warehouse shall be deemed as producing excisable

goods where any of the following processes are performed

(i)

obtaining excisable goods from any substance or

natural source by any method;

(ii) obtaining one description of excisable goods

from other goods by extraction, fractioning,

distillation, fermentation, mixing, diluting,

blending, assembling, addition or any other

process; or

(iii) packaging of excisable goods produced or

imported in bulk into any package

Provided that where any of these processes is performed in

a government bonded warehouse, registration shall not be required.

9. (1) The person, firm, partnership or company in whose

name the authorised tax warehouse is registered shall be

responsible for the payment of excise duty as specified in article 3

of the Act, at the time payment of duty becomes due. Such payment

shall be effected at Customs House or at any other place appointed

by notice in the Gazette, on an entry containing such particulars as

the Commissioner may direct or as may otherwise be prescribed

under the Act.

EXCISE DUTY

(2) It shall be lawful for the Commissioner, in order to

safeguard revenue, to require a security from the authorised tax

warehouse keeper in the form of a sum of money deposited at the

Customs Department, or in some other form acceptable to the

Commissioner, for an amount not exceeding the duty estimated

beforehand to become due during the periods between the times at

which payments are effected.

10. Excise duty due on goods released from customs stations

or bonded warehouse controlled by Customs, shall be paid before

such goods are released. In other cases, the excise duty shall be

paid before such goods are released or periodically as may be

allowed by the Commissioner on the goods released during a

specific period as directed by him. Failing such directive duty shall

be paid not later than five days following the last Sunday of each

calendar month in settlement of all duty due on goods released for

consumption up to that Sunday.

11. The duty shall be assessed on the quantity as units, net

kilos, litres or litres @ 15°C. as appropriate and where applicable,

on the alcoholic strength or specific gravity, as specified in the

schedules to the Act, relevant to the particular goods.

12. (1) Save as is otherwise provided by any law excisable

goods produced in Malta may be kept by the authorised tax

warehouse keeper under duty suspension within the precincts of a

registered authorised tax warehouse.

(2) Such goods may be moved under duty suspension from a

registered authorised tax warehouse to another authorised tax

warehouse or from such authorised tax warehouse to a place of

loading for export as merchandise or as ship’s stores or for delivery

to persons exempted as provided for in article 14 of the Act, or from

an authorized tax warehouse to another authorized tax warehouse.

(3) All such removal of excisable goods without payment of

duty shall, unless the Commissioner may otherwise allow, be

subject to the following conditions

(a) the goods are transported in containers or packages

which are secured by a form of seal approved by the

Commissioner or under customs escort, in either case

as directed by the Commissioner; and

(b) the goods are accompanied by the Internal

Administrative Accompanying Document (IAAD) as

specified in the Annex to these regulations signed by

the consignor and approved by the Commissioner,

which shall specify the place from which they are

despatched and the place to which they are consigned

and the quantity and description of the goods; and

(c) the Internal Administrative Accompanying Document

(IAAD) as specified in the Annex to these regulations

shall be signed by the consignee acknowledging

receipt or in the case of shipment, by the Customs

official acknowledging receipt on board; and

(d) excise duty due on the goods should be safeguarded in

EXCISE DUTY

such manner as the Commissioner may establish.

13. (1) The Commissioner may require any excisable goods to

be coloured or marked by means of bands, or tags or other devices

as may be directed by the Commissioner or as may be prescribed

under the Act.

(2) No excisable goods shall be released for consumption

unless they bear such marking or colouring.

(3) When an alcohol excise stamp is lost, stolen or for any other

reason is unaccounted for, the Commissioner may issue a replacement

excise stamp subject to the payment of a fee equivalent to the

prevailing highest excise duty at the time on a litre of forty percent

(40%) alcohol by volume bottle.

(4) When a wine excise stamp is lost, stolen or for any other

reason is unaccounted for, the Commissioner may issue a replacement

excise stamp subject to the payment of a fee equivalent to the

prevailing highest excise duty at the time on a litre bottle of wine.

(5) When a cigarette excise stamp is lost, stolen or for any

other reason unaccounted for, the Commissioner may issue a

replacement stamp subject to the payment of a fee equivalent to the

prevailing highest excise duty on a packet of 20 cigarettes.

(6) (a) Any registered consignor, registered consignee,

registered merchant, certified consignor or certified consignee shall

purchase the excise stamp within five (5) working days from when

the excisable goods, on which the excise stamps are required to be

affixed, enter Malta, except in the case of an excise stamp to be

affixed by an authorised tax warehouse keeper.

(b) The excise stamp shall be affixed to the excisable goods by

not later than five (5) working days from date when the excise stamp is

purchased, except where the excise stamp is to be affixed by an

authorised tax warehouse keeper.

(7) (a) Any registered consignor, registered consignee,

registered merchant, certified consignor or certified consignee who

fails to purchase the excise stamp within five (5) working days

from the date of entry to Malta of the excisable goods on which the

stamp shall be affixed, except where the excise stamp shall be

affixed by an authorised warehouse keeper, shall on conviction be

liable to a fine (multa) of one hundred and fifty euro (€150) and the

court shall also order the forfeiture of the said excisable goods

according to law, as applicable.

(b) Any registered consignor, registered consignee, registered

merchant, certified consignor or certified consignee who fails to

affix the excise stamp within five (5) working days from when it is

purchased, except for an authorised tax warehouse keeper, shall be

liable on conviction to a fine (multa) of two hundred euro (€200),

and the court shall also order the forfeiture of the excise stamps

which were not affixed within the time provided according to law,

as applicable. In addition to this, the forfeiture of the excisable

goods themselves shall also take place according to law, as

applicable.

EXCISE DUTY

(c) In the case of an irregularity mentioned in paragraph (a),

the Commissioner may, if the offender admits, refrain from

instituting proceedings in terms of this Act and impose a penalty

equivalent to one-hundred euro (€100). In addition to this, the

forfeiture of the excisable goods themselves shall be carried out

according to law, as applicable.

(d) In the case of an irregularity mentioned in paragraph (b), the

Commissioner while forfeiting the excise stamps not affixed within the

given time in accordance to law, as applicable, may, if the offender

admits, refrain from instituting proceedings in terms of this Act and

impose a penalty equivalent to one-hundred and fifty euro (€150). In

addition to this, the forfeiture of the excisable goods themselves shall

be carried out according to law, as applicable.

(8) (a) Every authorised tax warehouse keeper who takes out

from the authorised tax warehouse excisable goods on which the

excise stamp has not been affixed according to law, shall be liable

on conviction to a fine (multa) of three hundred euro (€300) and the

Court shall also order the forfeiture of the excise stamps that had to

be affixed to those goods. In addition to this, the forfeiture of the

excisable goods themselves shall also take place according to law,

as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while forfeiting the excise stamps that had to be

affixed to the excisable goods may, if the offender admits, refrain from

instituting proceedings in terms of this Act and impose a penalty

equivalent to two hundred and fifty euro (€250). In addition to this, the

forfeiture of the excisable goods themselves shall be carried out

according to law, as applicable.

(9) (a) Any person, other than an authorised person, who has in

his possession excise stamps shall be liable on conviction to a fine

(multa) of three hundred euro (€300) and the Court shall also order

the forfeiture of those excise stamps which had to be affixed to

those goods. In addition, the forfeiture of the excisable goods

themselves shall also be carried out according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while forfeiting the excise stamps that remained

unaffixed may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to

two-hundred and fifty euro (€250). In addition to this, the forfeiture of

the excisable goods themselves shall also take place according to law,

as applicable.

13A. The Commissioner shall release the excisable goods if he is

satisfied that the amount of excise duty and import duty and any other

tax due in relation to excisable goods as provided in this Schedule was

paid according to law prior to the initial inspection

Provided that the provision of this regulation shall apply,

mutatis mutandis, to all parts of this Schedule.

EXCISE DUTY

13B. Any quantity of excisable goods, released as provided in this

Schedule, shall comply with the provisions of the Act and its

regulations, as applicable

Provided that the provision of this regulation shall apply,

mutatis mutandis, to all parts of this Schedule.

14. The colouring or marking of excisable goods where such

goods had not been imported already so coloured or marked, shall

be carried out under customs supervision or as the Commissioner

may direct, and the expense for the attendance of Customs officials

to supervise such operation shall be borne by the authorised tax

warehouse keeper at the rates prevailing according to such

r e g u l a t i o n s a s m a y b e m a d e u n d e r t h e A c t o r t h e C u st o m s

Ordinance.

15. The authorised tax warehouse keeper of excisable goods

shall keep records and accounts as specified in these regulations or

as otherwise prescribed and shall be bound to preserve such records

for six years or such shorter period as the Commissioner may allow.

16. (1) The authorised tax warehouse keeper shall provide the

Commissioner with a statement on an accounting period of one (1)

calendar month and such statement shall be provided to the

Commissioner within fifteen (15) days from the expiry of each

accounting period being reported upon.

(2) In cases where any person fails to submit the statements

within the prescribed period of fifteen (15) days, the Commissioner

shall impose an administrative penalty of one hundred euro (€100) per

month (1) or part thereof until such statement is submitted, which in

any case shall not be later than three (3) months following the lapse of

the said prescribed period of fifteen (15) days.

(3) Any person who fails to observe this regulation shall be guilty

of an offence and shall be liable on conviction to a fine (multa) of not

more than twenty five thousand euro (€25,000).

(4) In the case of any breach mentioned in sub-regulation (3), the

Commissioner may, if the offender admits, refrain from instituting

proceedings in accordance with this Act and impose an administrative

penalty of two thousand euro (€2,000). In addition to this, the

submission of the said statements shall also be required to be made

according to law, as applicable.

(5) (a) The payment of the relative duty indicated in the statements

submitted to the Commissioner as prescribed shall be effected by not

later than fifteen (15) days from the submission of the statement.

(b) In cases where any person fails to pay the duty within the

prescribed term of fifteen (15) days from the submission of the

statement, the Commissioner shall impose an administrative penalty of

one hundred euro (€100) per month (1) or part thereof until the

payment is effected, which in any case shall be not later than three (3)

months from the day following the submission of the statement.

(c) Any person who fails to observe the provisions of this

regulation shall be guilty of an offence liable upon conviction to the

punishment established in the provisions of regulation 16, as applicable.

(d) In the case of any breach mentioned in paragraph (c), the

Commissioner may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose the penalty established in

regulation 16. In addition to this, the said payments shall also be

required to be made according to law, as applicable.

EXCISE DUTY

17. (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.

(2) Authorised tax warehouse keepers are exempt from duty in

respect of losses occurring under suspension arrangements, which are

attributable to fortuitous events or force majeure established by the

Commissioner, but they are not exempt from duty on losses occurring

under suspension arrangements which are attributable to theft. They

are also exempt, under suspension arrangements, from duty in respect

of losses inherent in the nature of the products during production or

processing, storage and transport. The Commissioner shall lay down

the conditions under which these exemptions shall be granted.

18. Every Customs official shall, in addition to the powers and

duties assigned to him under the Act be empowered to exercise all

the powers and duties as are by law vested in an officer of the

Executive Police in any place in connection with an offence

committed or suspected of having been committed

Provided that such functions, powers and duties as are by

law reserved to officers holding the rank not below that of

inspector of Police shall only be exercisable by officials not below

the rank of customs officer.

ANNEX

MALTA

INTERNAL ADMINISTRATIVE ACCOMPANYING

VALID FOR MOVEMENTS WITHIN MALTA ONLY

DOCUMENT

PRODUCTS SUBJECT TO EXCISE DUTY

1. Consignor

Vat Number

2. Consignor’s excise No.

3. Reference No.

EXCISE DUTY

4. Consignee’s excise No.

5. Invoice No.

6. Invoice date

7. Consignee

Vat Number

8. Competent authority at dispatch

Copy for the consignor

7a. Place of delivery

10. Guarantee

9. Transporter

12.

13.

11. Other transport details

14. Proprietor

15.

16. Date of Dispatch 17.

18a. Marks

19a. Community code (CN code)

24a. Sold in warehouse?

and

numbers,

No. and

20a. Quantity

21a Gross weight

Yes

No

kind of

(kg)

packages,

22a. Net weight 23a. Status

Malta produced?

description

(kg)

of goods

Yes

No

18b. Marks

19b. Community code (CN code)

24b. Sold in warehouse?

and

numbers,

No. and

20b. Quantity

21b Gross weight

Yes

No

kind of

(kg)

packages,

22b. Net weight 23b. Status

Malta produced?

description

(kg)

of goods

Yes

No

18c. Marks

19c. Community code (CN code)

24c. Sold in warehouse?

and

numbers,

No. and

20c. Quantity

21c Gross weight

Yes

No

kind of

(kg)

packages,

22c. Net weight 23c. Status

Malta produced?

description

(kg)

of goods

Yes

No

25. Additional information (including consolidation details)

A Official use only

26. Boxes 1 - 25 certified correct

Signatory’s company and telephone No.

Name of Signatory

Place and date

Signature

EXPLANATORY NOTES

Box 11 Other transport details: additional information,

i.e. names of all subsequent transporters,

1. General

means of transport registration numbers of

1.1 The

Internal

Administrative

Accompanying

means of transport and the number, type and

Document (IAAD) is required by the Excise

identification of all commercial seals.

Regulations.

EXCISE DUTY

1.2 The document must be completed legibly and in a

Box 12:For commercial use.

manner that makes entries indelible. Information

Box 13:For commercial use.

may be pre-printed. No erasures or overwriting are

permitted.

Authorisation by the Excise authorities of a change

Box 14:Proprietor: name, address and registration

to the place of delivery is to be shown in box B.

number

1.3 The format of the IAAD is as laid down in the

Box 15:For commercial use.

Excise R egulations. Alternatively com mercial

Box 16:Date of removal from warehouse.

documents may be used provided that they contain

Box 17:For commercial use.

the information required on the IAAD.

1.4 Any unused space in boxes 18a to 24c is to be lined

Box 18a:Packages and description of goods; the marks

through so that nothing can be added. Three separate

and numbers of external packages, eg

descriptions of merchandise may be entered which

containers; the number of internal packages, eg

must be of the same excise category. The categories

cartons; the commercial description of the

are mineral oils, tobacco products and alcohol/

goods and the stock account reference under

alcoholic beverages.

which they were last warehoused.

1.5 The accompanying document comprises three

The description may be continued on a separate

copies

sheet attached to each copy. A packing list may

copy 1, to be retained by the consignor

be used for this purpose.

copy 2, to be retained by the consignee, and

Alcohol and alcoholic beverages other than

copy 3, to be returned to the consignor to discharge

beer must have the alcoholic strength shown

the movement.

(percentage by volume at 20ºC)

1.6 Copies 2 and 3 must accompany the goods during

Box 19a:Commodity code: the CN code

the movement.

1.7 In cases where the document is utilised for

Box 20a:Quantity

movement using fixed pipelines, copies 2 and 3 are

- the number of items, expressed in thousands

to be sent to the consignee by the fastest means

(cigarettes, cigars and cigarillos)

available to the dispatching warehousekeeper. In all

- litres at 20ºC to two decimal places (alcohol

cases the document is to arrive at the place of

and alcoholic beverages)

delivery within 24 hours of receipt of the goods to

- litres at 15ºC (mineral oil)

which it relates.

2. Headings

Box 21a:Gross weight: the gross weight of the

consignment

Box 1 Consignor: the full name and address.

Box 2 Consignor’s excise number: the approval

Box 22a:Net weight: the weight of the excise products

number of the dispatching warehouse

without packaging is to be given in respect of

(SEED[VAT]number).

alcohol and alcoholic beverages, mineral oils

and for all tobacco prtoducts except cigarettes.

Box 3 Reference number: a unique reference number

Box 23a:Indicate the status of the goods: ‘EU’ or ‘non

which identifies the consignment in the records

EU’.

of the consignor.

Box 4 For goods consigned to an excise warehouse, the

Box 24a:Indicate whether the goods have been sold

approval number of that warehouse

whilst warehoused: YES/NO (delete as

(SEED[VAT]number).

appropriate)

Box 5 For commercial use.

Indicate whether the goods were produced in

Malta: YES/NO (delete as appropriate).

Box 6 For commercial use.

Box 7 Consignee: the full name, address and

Box 25:Additional information

registration number. For goods to be exported,

Where the goods are to be consolidated during

the person acting for the consignor at the place

the movement, give details of the consolidator;

of exportation or shipment must be indicated.

name, registration number and address of

premises where consolidation is to take place.

Box 7a For goods to be exported, the notation ‘EXPORT

If appropriate add the following certificate -

OUTSIDE THE MALTESE TERRITORY’ is to

"It is hereby certified that the beer described

be made together with the place of export. For

has been produced by an independent small

goods which are to be placed under a

brewery with a production in the previous year

c o m m un i ty cus t om s pr o c e d ure ( o t he r t h a n

of .................. hectolitres."

release for free circulation), the notation

Box 26:Signatory’s company, etc: the document is to

‘UNDER CUSTOMS PROCEDURE’ is to be

b e c o m p l e t e d b y, o r o n b e h a l f o f , t h e

made together with the place where the goods

consignor. The company of the signatory of the

enter customs control.

document is to be identified.

Box 8 Address of local Excise Office

Box A For official use only.

Box 9 Transporter: name and address

Box B If, during the movement, the destination of the

goods is changed from that indicated in boxes

Box 10 Guarantee: indicate whether provided by the

7 or 7a the consignor or his agent must indicate

consignor, transporter or proprietor and state

the new place of delivery in Box B.

reference number of guarantee.

F u rt h e rm o r e , t h e co n s i g no r i s o b l i ge d t o

immediately notify the change of place of

delivery to the Excise authorities.

Box C Certificate of receipt: to be given by the

consignee. In cases where goods are exported

or placed under a community customs

procedure (other than release for free

circulation) a certificate is required from the

Excise authorities)

EXCISE DUTY

MALTA

INTERNAL ADMINISTRATIVE ACCOMPANYING

VALID FOR MOVEMENTS WITHIN MALTA ONLY

DOCUMENT

PRODUCTS SUBJECT TO EXCISE DUTY

1. Consignor

Vat Number

2. Consignor’s excise No.

3. Reference No.

EXCISE DUTY

4. Consignee’s excise No.

5. Invoice No.

6. Invoice date

7. Consignee

Vat Number

8. Competent authority at dispatch

Copy for the consignee

7a. Place of delivery

10. Guarantee

9. Transporter

12.

13.

11. Other transport details

14. Proprietor

15.

16. Date of Dispatch 17.

18a. Marks

19a. Community code (CN code)

24a. Sold in warehouse?

and

numbers,

No. and

20a. Quantity

21a Gross weight

Yes

No

kind of

(kg)

packages,

22a. Net weight 23a. Status

Malta produced?

description

(kg)

of goods

Yes

No

18b. Marks

19b. Community code (CN code)

24b. Sold in warehouse?

and

numbers,

No. and

20b. Quantity

21b Gross weight

Yes

No

kind of

(kg)

packages,

22b. Net weight 23b. Status

Malta produced?

description

(kg)

of goods

Yes

No

18c. Marks

19c. Community code (CN code)

24c. Sold in warehouse?

and

numbers,

No. and

20c. Quantity

21c Gross weight

Yes

No

kind of

(kg)

packages,

22c. Net weight 23c. Status

Malta produced?

description

(kg)

of goods

Yes

No

25. Additional information (including consolidation details)

A Official use only

26. Boxes 1 - 25 certified correct

Signatory’s company and telephone No.

Name of Signatory

Place and date

Signature

MALTA

INTERNAL ADMINISTRATIVE ACCOMPANYING

VALID FOR MOVEMENTS WITHIN MALTA ONLY

DOCUMENT

PRODUCTS SUBJECT TO EXCISE DUTY

B

AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY

EXCISE DUTY

New name/address

Authorised by (competent authority)

Request by: name/address of company

Reference No.

Signature

Name and signatory

Signature

Stamp

Place and date

C

CERTIFICATION OF RECEPTION OR EXPORTATION

 Goods received by consignee

Date ......................................

Place .................................................

Reference No. .............................

Descrption of goods

Excess

Shortage

 Goods received by consignee

 Goods exported*/placed under a Community

Means of transport ........................................................

customs procedure (other than for free circulation)*

date .......................................

 Name of signatory .................................................

Place/date .....................................................................

Signatory’s company

Signature

 Fiscal authority or Customs office

Endorsement by fiscal authority (if required) or

Customs office

Name

Address

*delete inapplicable

A Record of control (continued)

MALTA

INTERNAL ADMINISTRATIVE ACCOMPANYING

VALID FOR MOVEMENTS WITHIN MALTA ONLY

DOCUMENT

PRODUCTS SUBJECT TO EXCISE DUTY

EXCISE DUTY

1. Consignor

Vat Number

2. Consignor’s excise No.

3. Reference No.

4. Consignee’s excise No.

5. Invoice No.

6. Invoice date

Copy for return to the consignor

7. Consignee

Vat Number

8. Competent authority at dispatch

7a. Place of delivery

10. Guarantee

9. Transporter

12.

13.

11. Other transport details

14. Proprietor

15.

16. Date of Dispatch 17.

18a. Marks

19a. Community code (CN code)

24a. Sold in warehouse?

and

numbers,

No. and

20a. Quantity

21a Gross weight

Yes

No

kind of

(kg)

packages,

22a. Net weight 23a. Status

Malta produced?

description

(kg)

of goods

Yes

No

18b. Marks

19b. Community code (CN code)

24b. Sold in warehouse?

and

numbers,

No. and

20b. Quantity

21b Gross weight

Yes

No

kind of

(kg)

packages,

22b. Net weight 23b. Status

Malta produced?

description

(kg)

of goods

Yes

No

18c. Marks

19c. Community code (CN code)

24c. Sold in warehouse?

and

numbers,

No. and

20c. Quantity

21c Gross weight

Yes

No

kind of

(kg)

packages,

22c. Net weight 23c. Status

Malta produced?

description

(kg)

of goods

Yes

No

25. Additional information (including consolidation details)

A Official use only

26. Boxes 1 - 25 certified correct

Signatory’s company and telephone No.

Name of Signatory

Place and date

Signature

EXCISE DUTY

MALTA

INTERNAL ADMINISTRATIVE ACCOMPANYING

VALID FOR MOVEMENTS WITHIN MALTA ONLY

DOCUMENT

PRODUCTS SUBJECT TO EXCISE DUTY

B

AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY

New name/address

Authorised by (competent authority)

Request by: name/address of company

Reference No.

Signature

Name and signatory

Signature

Stamp

Place and date

C

CERTIFICATION OF RECEPTION OR EXPORTATION

 Goods received by consignee

Date ......................................

Place .................................................

Reference No. .............................

Descrption of goods

Excess

Shortage

 Goods received by consignee

 Goods exported*/placed under a Community

Means of transport ........................................................

customs procedure (other than for free circulation)*

date .......................................

 Name of signatory .................................................

Place/date .....................................................................

Signatory’s company

Signature

 Fiscal authority or Customs office

Endorsement by fiscal authority (if required) or

Customs office

Name

Address

*delete inapplicable

A Record of control (continued)

EXCISE DUTY

PART B

Alcohol and Alcoholic Beverages Regulations

1. The title of these regulations is Alcohol and Alcoholic

Beverages Regulations.

2. These regulations shall apply to alcohol and alcoholic

products excluding beer and wine specified as excisable goods by

the Excise Duty Act.

3. In these regulations, unless the context otherwise requires,

"the Act" means the Excise Duty Act and all other terms shall have

the meaning assigned to them by the Act.

4. (1) Any person who is an authorised tax warehouse keeper

in the goods specified in regulation 2 shall conform with the

requirements of the relevant provisions of the Spirits Ordinance.

(2) The provisions of the Alcoholic Beverages Regulations and

of any other regulation made under the Spirits Ordinance shall

apply, to the extent not otherwise provided for in the Excisable

Goods Regulations or these regulations, to alcoholic beverages

enlisted in the First Schedule to the Act and which are also

specified in the Second Schedule to the Act.

5. (1) Any person who produces the goods specified in

regulation 2 shall, in addition to the obligations imposed by the

Spirits Ordinance, register any authorised tax warehouse in which

such goods are produced or intended to be produced in accordance

with article 9 of the Act and as regulated by regulations 4 to 8 of

the Excisable Goods Regulations.

(2) The provisions of article 9(4) of the Act applies only to the

extent allowed by the Spirits Ordinance in respect to alcohol and

alcoholic products.

6. The Commissioner shall issue a certificate of registration

in accordance with regulation 6 of the Excisable Goods Regulations

and may withhold the issue, or revoke such certificate if the

applicant fails to conform with the requirements imposed by the

Spirits Ordinance.

7. Any reference in the Spirits Ordinance to duty payable on

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

the Act.

8. Excise duty on alcohol and alcoholic beverages subject to

duty under this Act shall be leviable and shall be assessed at the

prevailing rate at such time as they are released for consumption and it

shall be paid as provided in regulation 16(2) of Part A.

9. (1) Imported spirits removed to a authorised tax warehouse

shall be treated in the same manner and shall be subject to the same

conditions as are allowed or imposed by Part VI of the Spirits

Ordinance on locally distilled spirits, and the person or persons

responsible for such spirits shall keep such records as are envisaged

EXCISE DUTY

in the said Ordinance.

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

such spirits shall become liable to the same penalties contemplated

under Part VI of the said Ordinance.

10. (1) Without prejudice to the provisions of regulation 9(1),

the authorised tax warehouse keeper shall submit to the

Commissioner a statement as provided in regulation 16(1) of Part A

specifying the following, as applicable

(a) the quantity in litres of spirit produced during the

relevant period, specifying the alcoholic strength and

type of spirit;

(b) the quantity in litres of alcoholic products produced

during the relevant period, specifying type, alcoholic

strength and whether derived from dilution, blending

or other process;

(c) the yield of each bottling operation for each product,

specifying the number of bottles and their capacity;

(d) the quantity in litres of bulk spirits kept in stock,

specifying type and strength as at the end of the

relevant period;

(e) the quantity in litres of each packaged alcoholic

product, kept in stock at the end of the relevant period,

specifying the type, strength and package description;

(f)

the quantity in litres of products sold or otherwise

removed from the authorised tax warehouse during the

relevant period, specifying the nature of the

transaction;

(g) the quantity in litres of spirits or other alcoholic

products introduced into the authorised tax warehouse,

indicating the source during the relevant period, and

specifying the types and strength;

(h) the quantity of products removed from the authorised tax

warehouse during the relevant period, specifying the

types and whether released for local consumption, for

export or otherwise.

(2)

Repealed by III.2026.52.

11. (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 stamp which

shows this percentage of alcohol, as indicated by the Commissioner

and as provided for in regulation 12.

(2) It shall be lawful for the Commissioner to exempt in

writing from the provision of the preceding sub-regulation, under

such conditions as he may deem fit to impose, any ethyl alcohol

intended to be exported or as ship’s supply or for sale to persons

EXCISE DUTY

exempted by or under any law from the payment of excise duty.

(3) It shall be lawful for the Commissioner to exempt in

writing from the provision of sub-regulation (1) any other ethyl

alcohol not covered by the preceding paragraph, under such

conditions as he may deem fit to impose.

12. (1) No containers immediately stocks kept in the authorised

tax warehouse other than a government authorised tax warehouse, as

well as on sales, issues or other deliveries of excisable goods shall be

released by Customs or from a authorised tax warehouse unless a band

or an excise stamp has been affixed thereon. This band or an excise

stamp shall be the correct one as indicated by the Commissioner and it

s h a l l b e aff ix e d i n t h e c o r r e c t m a n n e r, a s i n d i c a t e d by t h e

Commissioner.

(2) The said excise stamps shall be of a round shape and continue

in a rectangular shape in a way that the round part is affixed on the cap

and the rectangular part is affixed going down onto the container, in

such a way that when the container is opened, the destruction of the

excise stamp is ensured

Provided that if it is not possible to affix the band or excise

stamp in this way because of the shape of the container, the band or

excise stamp shall be affixed in any other way so long as the

destruction of the band or excise stamp is ensured when the container

is opened.

(3) The bands or excise stamps shall be approved by the

Commissioner and shall be supplied at the Custom House or at any

other place to be appointed by the Minister by means of a notice in the

Gazette.

(4) Such excise stamps shall be issued by the Commissioner

against payment, as may be prescribed under the Act, on application

by the authorised tax warehouse keeper or trader of ethyl alcohol,

fermented beverages and intermediate products.

(5)

The provisions of paragraphs (a) and (b) of regulation 13(6)

of Part A of the Sixth Schedule shall apply mutatis mutandis.

(6) The provisions of paragraphs (a) to (d) of regulation 13(7) of

Part A of the Sixth Schedule shall apply mutatis mutandis.

(7) The provisions of paragraphs (a) and (b) of regulation 13(8)

of Part A of the Sixth Schedule shall apply mutatis mutandis.

(8) The provisions of paragraphs (a) and (b) of regulation 13(9)

of Part A of the Sixth Schedule shall apply mutatis mutandis.

13. (a) Any quantity of ethyl alcohol, fermented beverages and

intermediate products found in the possession of any person in breach

of the provisions of regulations 11 or 12, shall be withheld and the

provisions of article 27 et seq of the Act shall apply and this without

prejudice to any other penalty provided for in accordance with the Act

or any other law.

(b) Any excise stamp which was not affixed within the prescribed

time according to law, as applicable, and which is found in the

possession of any person in breach of the provisions of regulations 11

EXCISE DUTY

or 12 shall be withheld and the provisions of Article 27 et seq of the

Act shall apply and this without prejudice to any other penalty

provided for in accordance with the Act or any other law.

13A. The provision of regulations 13A and 13B of Part A of this

Schedule shall apply mutatis mutandis.

PART C

Manufactured Tobacco Regulations

1. The title of these regulations is Manufactured Tobacco

Regulations.

2. In these regulations unless the context otherwise requires

"the Act" means the Excise Duty Act;

"cigarettes" has the same meaning assigned to it in the Third

Schedule to this Act;

"cigars and cigarillos" has the same meaning assigned to it in the

Third Schedule to this Act;

"Customs Tariff" refers to the First Schedule to the Import

Duties Act and any Tariff substituting the same;

"other smoking tobacco" and "hand rolling tobacco" have the same

meaning assigned to them in the Third Schedule to this Act;

"packet" includes any wrapper, carton, box, tin, pouch or other

container immediately enclosing cigarettes.

3. These regulations shall apply to tobacco, tobacco

substitutes and products thereof which are specified as excisable

goods according to the Act.

3A. The retail price of cigarettes is that established by the

importer or manufacturer.

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

any cigarettes, cigars or other tobacco products otherwise than in

conformity with the provisions of article 9 of the Act.

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

sale, sell or otherwise dispose of any cigarettes other than in

packets sealed with an excise stamp as provided for in regulation 6

or 10 as the case may be.

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

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

the provision of sub-regulation (1).

(3) It shall be lawful for the Commissioner to exempt in

writing from the provision of the preceding paragraph, under such

EXCISE DUTY

conditions as he may deem fit to impose, any locally manufactured

cigarettes intended to be exported or as ship’s supply or for sale to

persons exempted by or under any law from the payment of excise

duty.

6. (1) No cigarettes shall be placed on the market unless the

packet, box or container immediately enclosing the cigarettes has been

sealed by an excise stamp affixed either on the side of the packet in such

a manner as to ensure its destruction when such packet, box or container

is opened, or else affixed at the bottom on the rear side of the packet.

(2) No cigars, cigarillos, pipe tobacco, tobacco used for hand rolled

cigarettes shall be placed on the market unless its packet, box or

container is sealed with an excise stamp in a way that in order for that

packet, box or container to be opened, the destruction of the excise

stamp is ensured.

(3) Such excise stamps shall be issued by the Commissioner

against payment, as may be prescribed under the Act, on application

by the authorised tax warehouse keeper of cigarettes, cigars, cigarillos,

pipe tobacco, tobacco used for hand rolled cigarettes or other smoking

tobacco.

(4) A band or excise stamp shall be affixed to the packet not later

than five (5) days from when it is purchased except in the case of a

band or excise stamp that should be affixed by an authorised tax

warehouse keeper.

(5) (a) A registered consignor or registered consignee who fails

to affix a band or excise stamp within five (5) days from when it is

purchased, except for an authorised tax warehouse keeper, shall, on

conviction, be liable to a fine (multa) of one-hundred euro (€100)

and the Court shall also order the forfeiture of the bands or excise

stamps that have not been affixed within the given time. In addition

to this, the forfeiture of the cigarettes themselves shall also take

place according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph

(a), the Commissioner, while he forfeits the bands or excise stamps

not affixed in the time given, may, if the offender admits, refrain

from instituting proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100). In addition to this,

the forfeiture of the cigarettes themselves shall also take place

according to law, as applicable.

(6) (a) Every authorised tax warehouse keeper who takes out

of the authorised tax warehouse cigarettes, cigars, cigarillos, pipe

tobacco, tobacco used for hand rolled cigarettes and other smoking

tobacco on which an excise stamp was not affixed according to law

shall on conviction be liable to a fine (multa) of three hundred euro

(€300) and the Court shall also order the forfeiture of the excise

stamps that had to be affixed to those goods. In addition to this, the

forfeiture of the said cigarettes, cigars, cigarillos, pipe tobacco,

tobacco used for hand rolled cigarettes and other smoking tobacco

themselves shall also be carried out according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while forfeiting the excise stamps that had to be

EXCISE DUTY

affixed to the cigarettes, cigars, cigarillos, pipe tobacco, tobacco used

for hand rolled cigarettes and other smoking tobacco may, if the

offender admits, refrain from instituting proceedings in terms of this

Act and impose a penalty equivalent to two hundred and fifty euro

(€250). In addition to this, the forfeiture of the said cigarettes, cigars,

cigarillos, pipe tobacco, tobacco used for hand rolled cigarettes and

other smoking tobacco themselves shall also be carried out according

to the law, as applicable.

(7) (a) Excluding persons who are authorised, every person

who has in his possession exc ise stamps shall be liable on

conviction to a fine (multa) of three hundred euro (€300) and the

Court shall order the forfeiture of those excise stamps. In addition,

the forfeiture of the cigarettes, cigars, cigarillos, pipe tobacco,

tobacco used for hand rolled cigarettes and other smoking tobacco

themselves shall be carried out according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the

Commissioner while forfeiting the excise stamps that remained

unaffixed may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to

two hundred and fifty euro (€250). In addition to this, the forfeiture of

the cigarettes, cigars, cigarillos, pipe tobacco, tobacco used for hand

rolled cigarettes and other smoking tobacco themselves shall be

carried out according to law, as applicable.

7. (a) Any quantity of cigarettes, cigars, cigarillos, pipe tobacco,

tobacco used for hand rolled cigarettes and other smoking tobacco

found in the possession of any person in breach of the provisions of

regulations 5 or 6, shall be withheld and the provisions of article 27 et

seq of the Act shall apply and this without prejudice to any other

penalty provided for under the Act or any other law.

(b) Any excise stamp which was not affixed within the prescribed

term according to law as applicable and which are in possession of any

person in breach of the provisions of regulations 5 or 6, shall be

withheld and the provisions of article 27 et seq of the Act shall apply

and this without prejudice to any other penalty provided for under the

Act or any other law.

7A. (1) No water-pipe tobacco (also known as shisha tobacco)

shall be imported for the purpose of sale, stored for the purpose of

sale, prepared for sale, offered for sale or offered for free unless it

is imported, stored, prepared for sale, offered for sale or offered for

free by a registered consignor, registered consignee or authorised

tax warehouse keeper

Provided that a person who shows that he purchased water-

pipe tobacco from a registered consignor, registered consignee or

authorised tax warehouse keeper shall be deemed not to have

violated this obligation.

(2) No water-pipe tobacco (also known as shisha tobacco) shall

be offered on the market unless the packet, box or container that

encloses the water-pipe tobacco immediately inside it, has been

sealed with a band or excise stamp affixed as indicated by the

Commissioner, in such a way that destruction of the band or excise

EXCISE DUTY

stamp is ensured when the packet, box or container is opened.

(3) No water-pipe tobacco (also known as shisha tobacco) shall

be stored for the purpose of sale, prepared for the purpose of sale,

offered for the purpose for sale or offered for free unless it is in its

packet, box or container with the band or excise stamp still affixed

to it, or within the water-pipe itself.

(4) Those bands or excise stamps shall be issued by the

Commissioner against payment, as may be prescribed by

regulations issued under the Act, on application made to him by the

authorised tax warehouse keeper of water-pipe tobacco.

(5) The bands or excise stamps shall be supplied at the Custom

House or at any other place to be appointed by the Minister by

means of a notice in the Gazette.

(6) The band or excise stamp shall be affixed to the container

not later than five (5) days from when it was purchased, except in

the case where the band or excise stamp should be affixed by the

authorised tax warehouse keeper.

(7)

(a)

A registered consignor or registered consignee who

fails to affix the band or excise stamp within five (5) days from when it

is purchased, except for an authorised tax warehouse keeper, shall, on

conviction, be liable to a fine (multa) of one-hundred euro (€100) and

the Court shall also order the forfeiture of the bands or excise stamps

that have not been affixed within the given time. In addition to this, the

forfeiture of the water-pipe tobacco itself shall also take place

according to the law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a),

the Commissioner, while he forfeits the bands or excise stamps not

affixed within the given time, may, if the offender admits, refrain

from instituting proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100). In addition to this,

the forfeiture of the water-pipe tobacco itself shall also take place

according to law, as applicable.

(8) (a) Every authorised tax warehouse keeper who takes out of

the authorised tax warehouse water-pipe tobacco on which a band

or excise stamp was not affixed according to law, shall, on

conviction, be liable to a fine (multa) of one-hundred euro (€100)

and the Court shall also order the forfeiture of the bands or excise

stamps that had to be affixed to those goods. In addition to this, the

forfeiture of the water-pipe tobacco itself shall also take place

according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a),

the Commissioner, while he forfeits the bands or excise stamps that

had to be affixed to the water-pipe tobacco, may, if the offender

admits, refrain from instituting proceedings in terms of this Act and

impose a penalty equivalent to one-hundred euro (€100). In

addition to this, the forfeiture of the water-pipe tobacco itself shall

EXCISE DUTY

also take place according to law, as applicable.

(9) (a) Any person, with the exception of persons who are

authorised, who has in his possession excise stamps shall be liable

on conviction to a fine (multa) of three hundred euro (€300) and the

court shall order the forfeiture of those excise stamps. In addition,

the forfeiture of the water-pipe tobacco itself shall also be carried

out according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while forfeiting excise stamps not affixed within the

stipulated time may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to

two hundred and fifty euro (€250). In addition to this, the forfeiture of

the water-pipe tobacco itself shall also be carried out according to law,

as applicable.

(10) (a) Any quantity whatsoever of water-pipe tobacco which

is found in the possession of any person in breach of the provisions

of these regulations, shall be withheld and the provisions of article

27 et seq of the Act shall apply and this without prejudice to any

other penalty provided for in accordance with the Act or any other

law.

(b) Any excise stamp which was not affixed within the

prescribed term according to law as applicable and which is in

possession of any person in contravention with these regulations,

shall be withheld and the provisions of article 27 et seq of the Act

shall apply and this without prejudice to any other penalty provided

for in accordance with the Act or any other law.

8. Excise duty on cigarettes and tobacco is due when they are

offered for local consumption and shall be paid by the authorised tax

warehouse keeper as provided in regulation 16(2) of Part A.

9. When payment of excise duty on cigarettes is effected, the

authorised tax warehouse keeper or registered trader is to declare in

writing the retail price established by the importer or manufacturer per

packet of twenty (20) cigarettes or part of such packet.

10. (1) Payment of excise duty on cigarettes produced in

Malta shall be indicated by affixing to every packet, box, carton or

other container, an excise stamp that indicates that excise duty has

been paid according to the Act for every quantity of cigarettes not

exceeding twenty in every packet, box, carton or other container.

(2) Such excise stamps shall be affixed to or across the

opening of the packet, box, carton or other container in such a

manner as to ensure its destruction when such packet, box, carton

or other container is opened.

(3) The said excise stamps shall be of the type approved by the

Commissioner and shall be supplied at the Custom House or at any

other place to be appointed by the Minister through a notice in the

Gazette.

EXCISE DUTY

11. The quantity of tobacco resulting after deducting the

aggregate of the quantity of tobacco lying in stock at the authorised

tax warehouse, the quantity of products recorded as produced and

the quantity of tobacco offals deemed unsuitable for production and

still lying at the authorised tax warehouse from the quantity

recorded as introduced into the authorised tax warehouse, shall be

considered as having been manufactured into the products for

which the authorised tax warehouse is registered unless the

authorised tax warehouse keeper can prove otherwise to the

satisfaction of the Commissioner.

11A. (1) Every tobacco manufacturer, tobacco importer, tobacco

wholesaler, distributor of tobacco and first retail outlet of tobacco

shall apply to be registered or authorised in the Track and Trace

system and any other ancillary, additional and, or updated phases of

the system established by the laws of the European Union and shall

abide by the rules and practices of the system.

(2)

Every tobacco manufacturer and tobacco importer shall

(a) be a tax warehouse keeper authorised to operate from

an authorised tax warehouse or a registered consignee;

(b) be duly registered in the Track and Trace system; and

(c) abide by the rules and practices of the said Track and

Trace System and any other ancillary, additional and, or

updated phases of the said system.

(3) In the absence of registration or authorisation in accordance

with sub-regulation (2), the requirements thereof shall be deemed to be

breached.

(4) Importers, wholesalers and distributors involved in the

tobacco products distribution network shall carry out scanning

procedures on any goods provided for in regulation 14(5) of the

Manufacture, Presentation and Sale of Tobacco and Related

Products Regulations. Any tobacco products found to be in

violation of these regulations shall be removed from retail

distribution.

(5) Any tobacco products found in retail outlets which are not

compliant with the Track and Trace System procedures, shall be

withheld and the provisions of article 27 of the Act shall apply.

(6) Any person who fails to scan tobacco products in

compliance with the Track and Trace System procedures according

to these regulations, shall be liable on conviction to a penalty of ten

euro (€10) per unique identifier, which penalty shall in no case be

less than one hundred euro (€100). In addition to the penalty

imposed, the court shall order the forfeiture of the tobacco

products

Provided that the phrase "any person," in this sub-

regulation shall exclude the operator and, or the licence holder of a

retail outlet.

EXCISE DUTY

(7) In the case of an irregularity committed by any person in

accordance with this regulation, the Commissioner may, if the

offender admits, refrain from instituting proceedings in accordance

with this Act, release the goods and, in cases of tobacco products

which, although in breach of the procedure regulating the supply

chain, are nevertheless in conformity with regulation 14 (2) of the

Manufacture, Presentation and Sale of Tobacco and Related

Products Regulations, impose a penalty of three euro and fifty cents

(€3.50) per unique identifier, which penalty shall in no case be less

than thirty-five euro (€35)

Provided that the release of goods shall be subject to the

recording of goods in terms of these regulations and in terms of

regulation 14(5) of the Manufacture, Presentation and Sale of

Tobacco and Related Products Regulations

Provided further that if the provisions of this sub-

regulation are applied, there shall be no suspension of licence

Provided further that the phrase "any person," in this sub-

regulation shall exclude the operator and, or the licence holder of a

retail outlet.

12. (1) The authorised tax warehouse keeper of tobacco and

tobacco products shall submit to the Commissioner a statement

specifying, in respect of the production of each product, during such

accounting period as the Commissioner may prescribe in accordance

with regulation 16(1) of Part A and there shall be compiled all the

information required to be provided, classified separately under leaf

tobacco, tobacco substitutes, tobacco imported cut and tobacco

imported cut and blended, as follows

(a) the weight of leaf tobacco, tobacco substitutes and

tobacco imported cut or cut and blended but not

further manufactured, held by him on the first day of

such period at any authorised tax warehouse registered

in his name;

(b) the weight of any tobacco as aforesaid acquired by him

during each such period, stating from where they were

acquired;

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

otherwise disposed of during such period, and to

whom it was sold, or in whose favour it was disposed

of;

(d) the quantity of each product manufactured by him

during each such period; and

(e) the weight of offcuts resulting from the manufacture of

each tobacco product during each such period at any

authorised tax warehouse registered in his name.

(2) The said statement shall be submitted to the Commissioner

within the prescribed period in accordance with regulation 16(1) of

Part A and shall be so compiled as to specify the information

required to be furnished, classified separately under leaf tobacco,

tobacco substitutes, tobacco imported cut and tobacco imported cut

and blended.

EXCISE DUTY

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

regulation shall be guilty of an offence and shall be liable on

conviction to a fine (multa) not exceeding twenty-five thousand

euro (€25,000).

13. The following records shall be kept by the authorised tax

warehouse keeper of tobacco products in accordance with

regulation 15 of the Excisable Goods Regulations

(a) all records relating to the information required to be

submitted to the Commissioner according to the last

preceding regulation, and

(b) Customs warehousing and releasing entries, invoices,

delivery orders and all other documents concerned

with the importation, acquisition, sales, deliveries,

exportation or transfer of tobacco, tobacco substitutes

and products thereof.

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

person exempted under article 14 of the Act, to acquire by any title

whatsoever or be in possession of any cigarettes in containers to

which the band, or stamp mentioned in regulation 6 or 10 has not

been affixed.

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

exempted under article 14 of the Act, knowingly to acquire by any

title whatsoever or be in possession of cigarettes or any other

tobacco product, in respect of which the duty which is, or, but for

the exemption granted under the Act, would be leviable under the

Act, has not been paid.

(3) For the purpose of the last preceding sub-regulation,

tobacco products in respect of which payment of drawback has

been allowed shall be deemed to be tobacco products in respect of

which duty has not been paid.

15. In accordance with article 14 of the Act, the provisions of

these regulations shall not apply to a person who produces hand

rolled cigarettes in the circumstances mentioned in article 9(4)(b)

of the Act, provided such cigarettes are produced from tobacco or

tobacco substitutes on which excise and import duty or any other

tax, where applicable, has been paid.

PART D

Mineral Oils Regulations

1. The title of these regulations is Mineral Oils Regulations.

2. (a) Each of the following substances shall constitute a

fiscal marker

EXCISE DUTY

(i)

for gas oils, excluding gas oils

intended to be used for heating purposes

(aa) ACCUTRACE™

PLUS

(butoxybenzene); and

(bb)

all red dye;

(ii)

for gas oils intended to be used for

heating purposes by state and private hospitals,

state senior citizens’ homes, Corradino

Correctional Facility, sports, philanthropic and

religious entities so authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and other entities authorised

by the Minister, and for kerosene

(aa) ACCUTRACE™

PLUS

(butoxybenzene); and

(bb)

all green dye.

(b) The markers shall be added in the following

proportions

(i)

for gas oils, excluding gas oils

intended to be used for heating purposes by state

and private hospitals, state senior citizens’ homes,

Corradino

Correctional

Facility,

sports,

philanthropic and religious entities so authorised

by the Minister, bakeries up to the maximum

amount of litres per month required by the bakery

as certified by a mechanical engineer, and other

entities authorised by the Minister

(aa) not less than 12.5 milligram

per litre and not more than 18.75 milligram

of ACCUTRACE™ PLUS per litre of

mineral oil, corresponding to a marking

level of not less than 9.5 milligram of

butoxybenzene per litre and not more than

14.25 milligram of butoxybenzene per litre

of energy product; and

(bb) not less than such quantity of

a red dye which yields a colour absorbance

ranging from 0.2 to 0.5 as measured in a

spectrophotometer at 500-540 nanometres

when introduced in mineral oil;

EXCISE DUTY

(ii)

for gas oils intended to be used for

heating purposes by state and private hospitals,

state senior citizens’ homes, Corradino

Correctional Facility, sports, philanthropic and

religious entities so authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and other entities authorised

by the Minister, and for kerosene

(aa) not less than 12.5 milligram

per litre and not more than 18.75 milligram

of ACCUTRACE™ PLUS per litre of

mineral oil, corresponding to a marking

level of not less than 9.5 milligram of

butoxybenzene per litre and not more than

14.25 milligram of butoxybenzene per litre

of energy product; and

(bb) not less than such quantity of

a green dye which yields a colour

absorbance ranging from 0.15 to 0.4 as

measured in a spectrophotometer at 630

nanometres for the blue component of the

dye and a colour absorbance ranging from

0.15 to 0.4 as measured in a

spectrophotometer at 400-450 nanometres

for the yellow component of the dye when

introduced in mineral oil.

3. (a) With effect from the 19th January 2024 the common

fiscal marker as provided in Council Directive 95/60/EC of 27

November 1995 on fiscal marking of gas oils and kerosene, for the

marking of all gas oils falling within CN codes 2710 19 43, 2710 19

46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 16 and 2710 20

19, as well as of kerosene falling within CN code 2710 19 25, shall

be ACCUTRACE™ PLUS.

(b) The marking level of ACCUTRACE™ PLUS shall be

at least 12.5 milligram per litre and not more than

18.75 milligram per litre of energy product, which

corresponds to a marking level of at least 9.5

milligram of butoxybenzene per litre and not more

than 14.25 milligram of butoxybenzene per litre of

energy product.

4. (1) Excise duty on petroleum oils of a density below 0.900

at a temperature of 15°C shall be calculated per 1000 litres of

product at a temperature of 15°C.

(2) Excise duty on gases shall be calculated on the net weight

in kilograms.

EXCISE DUTY

5. Petroleum oil and gas storage installations shall for the

purpose of these regulations be deemed to be authorised tax

warehouses if so approved by the Commissioner, and storage

installation keeper shall likewise be deemed to be an authorised tax

warehouse keeper.

6. A detailed plan of the storage installation shall be

submitted to the Commissioner before approval as a authorised tax

warehouse is given, and no alterations shall be effected to the

storage tanks, pipelines, inlet or outlet valves connected to the

storage tanks or to the pipeline, before notification to and approval

by the Commissioner.

7. (1) All storage tanks and service tanks shall be calibrated

and the capacity of all pipelines shall be ascertained to the

satisfaction of the Commissioner.

(2) Any petroleum oil produced in a authorised tax warehouse

shall be stored in tanks calibrated as provided for in sub-regulation

(1) and all gas so produced shall be measured and stored in such

manner as the Commissioner may direct.

8. All imported petroleum oil shall be landed from the importing

vessel under Customs supervision and when imported in bulk shall be

conveyed through approved pipelines to the storage tanks which are

calibrated as specified in regulation 7 or otherwise measured to the

satisfaction of the Commissioner.

9. (1) Petroleum oil or gas discharged into the storage tanks

after being produced or imported shall be measured by the Customs

official to ascertain the quantity of oil or gas produced or imported

before any issues from such tanks are made.

(2) The quantities of petroleum oils shall be measured at

observed temperature and converted to the relative quantities at a

constant temperature of 15ºC by the application of the appropriate

volume correction coefficient.

10. (1) In derogation to the provision of regulation 8(ii) of the

Excisable Goods Regulations, blending of fuel oil of a density

above 0.900 at 15°C with diesel oil for bunkering purposes or for

meeting the specifications requested by a particular customer shall

not by itself constitute production of petroleum oils.

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

purposes shall be carried out only as directed by the Commissioner

and under such conditions as he may impose.

(3) Except as provided for in the preceding sub-regulation, oils

of different density shall only be mixed in a registered authorised

tax warehouse.

11. (1) The authorised tax warehouse keeper of petroleum oils

or gases shall produce to the Commissioner, not later than five days

after the last Sunday of each calendar month, a return declaring the

respective quantity of each type of petroleum oil or gas produced,

the quantity of such products kept in stock at the authorised tax

warehouse, and the quantities of such products released for home

consumption, as bunkering fuel, as merchandise for export, or for

EXCISE DUTY

any other destination covered by an exemption order, up to and

during the period ending at the last Sunday of each month.

(2) The authorised tax warehouse keeper shall produce to the

Commissioner, not later than five days after the last Sunday of each

calendar month a return declaring the quantity of each type of

product introduced into the bonded premises specifying the date of

warehousing, the importing vessel, the quantity of each type of

product released from the bonded premises for home consumption,

for export as merchandise, as bunkering fuel, or for any other

destination covered by an exemption order.

(3) In the case of duty free releases, the monthly return

specified in sub-regulations (1) and (2) shall be supported by

copies of export documents or other delivery documents relevant to

such transactions.

12. (1) The authorised tax warehouse keeper shall submit to the

Commissioner a statement as prescribed in regulation 12 of Part A

specifying the following details

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

from any source imported and introduced into the

authorised tax warehouse, specifying the date and

origin of each entry;

(b) the quantity in kilograms or litres, as the case may be,

of oils and other materials imported or otherwise

obtained as raw material for processing, specifying the

type, the density at fifteen degrees celsius (15°C), the

date and the importing vessel for each importation;

(c) the quantity of each type of oil and gas produced,

specifying the relative density at fifteen degrees

celsius (15°C) of each type of oil or gas;

(d) the quantity of oil and gas in kilograms or litres, as the

case may be, consumed by the authorised tax

warehouse keeper in heating or fuelling the machinery

for the process of production;

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

litres, as the case may be, sold, exported or otherwise

delivered from the authorised tax warehouse;

(f)

the quantity of each type of oil and gas produced

which is kept in stock at the authorised tax warehouse

at the end of each period;

(g) the balance of crude or other oils and materials,

obtained as raw materials, still in stock at the

authorised tax warehouse at the end of each period;

and

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

reported upon.

(2) The authorised tax warehouse keeper shall submit to the

Commissioner a statement as prescribed in regulation 12 of Part A

containing the following details

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(a) the quantity in kilograms or litres, as the case may be,

of all oils and gases introduced into the installation or

warehouse, specifying each type of product, the date

of warehousing and the importing vessel or other

source;

(b) the quantity of each type of oil and gas released from

the installation or warehouse as sales, exports,

bunkering fuel and as other deliveries, specifying

which type of transaction;

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

kept in stock at the installation or warehouse at the end

of the year; and

(d) the amount of excise duty paid during the year being

reported upon.

13. The following records shall be kept by the authorised tax

warehouse keeper in accordance with regulation 15 of the

Excisable Goods Regulations

(a) all records relating to the information required to be

submitted to the Commissioner according to regulation

12;

(b) Customs warehousing and issuing entries, invoices,

delivery orders and all other documents concerned

with the importation, acquisition, sales, deliveries,

exportations or transfer of petroleum oils, gases, and

raw materials.

14. Any person who fails to comply with the provisions of

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

on conviction to a fine (multa) not exceeding twenty-five thousand

euro (€25,000).

15. The authorised tax warehouse keeper shall be responsible

to provide such measuring appliances, gauges, calibration and

conversion tables, and any other instrument or tool which the

Commissioner may require for ascertaining the quantities or

relative densities of any product and furthermore shall afford such

facilities and assistance as may be required by the Commissioner or

Customs officials delegated by him, for the examination, taking

account or for sampling any oil or gas on the premises of the

authorised tax warehouse keeper where such operations are

required to be done on products, produced or kept by the authorised

tax warehouse keeper and such facilities shall include reasonable

accommodation for Customs officials delegated as aforesaid for

such duration as may be necessary for these operations to be carried

out.

16. Excise duty due on petroleum oils or gases released for

consumption from the authorised tax warehouse shall be remitted to

the Commissioner as prescribed in regulation 16(2) of Part A.

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16A. (1) No product mentioned in Part B of the Fourth Schedule

shall be placed on the market, unless a band or an excise stamp has

been affixed to the container immediately enclosing the product, as

indicated by the Commissioner.

(2) Such bands or excise stamps shall be issued by the

Commissioner against payment, as may be prescribed by regulations

under the Act, on application by the authorised tax warehouse keeper

of petroleum oils.

(3) The said bands or excise stamps shall be supplied at the

Custom House or at any other place to be appointed by the Minister

by means of a notice in the Gazette.

(4) (a) Any registered merchant shall purchase the excise

stamps by not later than five (5) working days from the date of

entry in Malta of the products mentioned in Part B of the Fourth

Schedule on which there is an obligation to affix the excise stamp,

except where the excise stamps are to be affixed by an authorised

tax warehouse keeper.

(b) The excise stamp shall be affixed to the container by not

later than five (5) working days from when it is purchased, except

in the case where the excise stamp is to be affixed by an authorised

tax warehouse keeper.

(5) (a) Any registered merchant who fails to purchase the

excise stamps within five (5) working days from the date of entry in

Malta of the products mentioned in Part B of the Fourth Schedule

on which there is an obligation to affix the excise stamp, except

where the excise stamp is to be affixed by an authorised tax

warehouse keeper, shall upon conviction be liable to a fine (multa)

of one hundred and fifty euro (€150) and the court shall order the

forfeiture of those excise stamps which should have been affixed on

the products mentioned in Part B of the Fourth Schedule. In

addition, the forfeiture of the products mentioned in Part B of the

Fourth S chedule shall also t ake pla ce ac cording to l aw, as

applicable.

(b) A registered merchant who fails to affix the excise stamp

within five (5) working days from when it is purchased, except for

an authorised tax warehouse keeper, shall on conviction be liable to

a fine (multa) of two hundred euro (€200) and the court shall also

order the forfeiture of the excise stamps that should have been

affixed on the products mentioned in Part B of the Fourth Schedule.

In addition to this, the forfeiture of the products mentioned in Part

B of the Fourth Schedule shall also take place according to the law,

as applicable.

(c) In the case of an irregularity mentioned in paragraph (a),

the Commissioner may, if the offender admits, refrain from

instituting proceedings in accordance with this Act and impose a

penalty equivalent to one hundred euro (€100). In addition to this,

the forfeiture of the products mentioned in Part B of the Fourth

Schedule shall also take place according to law, as applicable.

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(d) In the case of an irregularity mentioned in paragraph (b),

the Commissioner, while forfeiting the excise stamps not affixed

within the given time according to law, as applicable, may, if the

offender admits, refrain from instituting proceedings in accordance

with this Act and impose a penalty equivalent to one hundred and

fifty euro (€150). In addition to this, the forfeiture of the products

mentioned in Part B of the Fourth Schedule shall also take place

according to law, as applicable.

(6) (a) Every authorised tax warehouse keeper who takes out

of the authorised tax warehouse products mentioned in Part B of

the Fourth Schedule on which an excise stamp was not affixed

according to law, shall on conviction be liable to a fine (multa) of

three hundred euro (€300) and the court shall also order the

forfeiture of the excise stamps that had to be affixed to those goods.

In addition to this, the forfeiture of the products mentioned in Part

B of the Fourth Schedule shall also be carried out according to law,

as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while forfeiting the excise stamps that had to be

affixed to the products mentioned in Part B of the Fourth Schedule

may, if the offender admits, refrain from instituting proceedings in

terms of this Act and impose a penalty equivalent to two hundred and

fifty euro (€250). In addition to this, the forfeiture of the products

mentioned in Part B of the Fourth Schedule themselves shall also be

carried out according to law, as applicable.

(7) (a) Any person who, with the exception of authorised

persons, has in his possession excise stamps shall be liable on

conviction to a fine (multa) of three hundred euro (€300) and the

court shall order the forfeiture of those excise stamps according to

law, as applicable. In addition, the forfeiture of the products

mentioned in Part B of the Fourth Schedule themselves shall also

be carried out according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a) the

Commissioner while forfeiting the excise stamps that remained

unaffixed may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to

two hundred and fifty euro (€250). In addition to this, the forfeiture of

the products mentioned in Part B of the Fourth Schedule themselves

shall also be carried out according to law, as applicable.

(8) (a) Any quantity of the products mentioned in Part B of the

Fourth Schedule which is found in the possession of any person in

contravention of the provisions of these regulations, shall be

withheld and the provisions of article 27 et seq of the Act shall

apply and this without prejudice to any other penalty provided for

under the Act or any other law.

(b) Any excise stamp which was not affixed within the prescribed

time according to law and which is found in the possession of any

person in contravention of the provisions of these regulations, shall be

withheld and the provisions of article 27 et seq of the Act shall apply

and this without prejudice to any other penalty provided for under the

the Act or any other law.

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16B. The provisions of articles 13A and 13B of Part A of this

Schedule shall apply, mutatis mutandis, limitedly to the products

mentioned in Part B of the Fourth Schedule.

17. (1) In accordance with regulations 13 and 14 of the

Excisable Goods Regulations, gas oils falling within HS Codes

2710.19.43 to 2710.19.48 or 2710.20.11 to 2710.20.19 and kerosene

falling within HS Codes 2710.19.21 to 2710.19.25 when sold or

supplied under any duty suspension as provided for in the Fourth

Schedule, shall be fiscally marked.

(2)

(a) Each of the following substances shall constitute a

fiscal marker

(i)

for gas oils, excluding gas oils intended to be

used for heating purposes -

(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy ethyl]

4-(phenylazo)aniline defined in the

Colour Index as Solvent Yellow 124,

and

(bb) any red dye;

(ii) for gas oils intended to be used for heating

purposes by

state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister

and kerosene -

(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]

4-(phenylazo)aniline defined in the

Colour Index as Solvent Yellow 124,

and

(bb) any blue anthraquinone dye.

(b) The markers shall be added in the following

proportions

(i)

for gas oils, excluding gas oils intended to

be used for heating purposes by

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state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister;

(aa)

not less than 6 milligrams but not more

than 9 milligrams of N-Ethyl-N-[2-(1-

isobutoxy-ethoxy)

ethyl]

-

-

(phenylazo) aniline per litre of mineral

oil, and

(bb)

not less than such quantity of a red dye

as gives a colour intensity, as measured

in a spectrophotometer at 500 - 540

namometres,

corresponding

to

milligrams

of

1-[4(phenylazo)

phenylazo]2-[ethylamino]naphtalene per

litre of mineral oil;

(ii) for gas oils intended to be used for heating

purposes by

state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister

and kerosene -

(aa)

not less than 6 milligrams but not more

than 9 milligrams of N-Ethyl-N-[2-(1-

isobutoxy-ethoxy)

ethyl]

-

-

(phenylazo) aniline per litre of mineral

oil, and

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(bb)

not less than such quantity of a blue

anthraquinone dye as gives a colour

intensity,

as

measured

in

a

spectrophotometer at 630 nanometres,

corresponding to 5 milligrams of C.I.

Solvent Blue 79, as defined in the

Colour Index, per litre of mineral oil.

(3)(a) With effect from the 19th January 2024 the common fiscal

marker provided for by Council Directive 95/60/EC of 27

November 1995 on fiscal marking of gas oils and kerosene, for the

marking of all gas oils falling within CN codes 2710 19 43, 2710 19

46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 16 and 2710 20

19, as well as of kerosene falling within CN code 2710 19 25, shall

be ACCUTRACE™ PLUS.

(b) The marking level of ACCUTRACE™ PLUS shall be

at least 12.5 milligram per litre and not more than

18.75 milligram per litre of energy product, which

corresponds to a marking level of at least 9.5

milligram of butoxybenzene per litre and not more

than 14.25 milligram of butoxybenzene per litre of

energy product.

17A. (1) There shall be added a national chemical marker,

hereinafter referred to as "the marker", to all mineral oils identified

by the Commissioner by means of an order in the Gazette and

intended for release for consumption.

(2) The marker shall be supplied to the authorised tax

warehouse keepers by the Department of Customs against

compensation. The compensation charged shall cover the costs of

the product to the Department.

(3) The marker shall be added to such mineral oils utilising

dosing pumps in the proportions as directed by the Commissioner.

(4) No such mineral oils may be released for consumption

unless so marked.

18. Except as otherwise provided in regulations made by the

Minister, oil must be marked before delivery for use of that oil as

prescribed in regulation 17(1).

19. The prescribed fiscal markers may be added to gas oils or

kerosene, as appropriate, individually or in the form of a composite

solution provided any composite solution is added in such quantity

as to ensure the presence of each marker in the quantity prescribed

in regulation 17(2)(b).

20. (1) The warehousekeeper of any premises where marking

occurs must keep any marker -

(a) separately from all other substances; and

(b) except when removed for immediate use, in containers

bearing a description of their contents.

(2) At the end of each month, the warehousekeeper of any

premises where marking occurs must -

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(a) take stock of the markers that he stores for use or that

are in use at those premises;

(b) make a written record of that stock-take;

(c) preserve that written record for not less than six years.

21. Marked oil must be stored separately from unmarked oil.

22. Any drum, storage tank or other container or any delivery

pump or pipe must bear an indelible notice to the effect that where

it contains, or is an outlet for, any gas oil or kerosene marked under

regulation 17, such oil is not to be used as road fuel.

23. Any person who supplies -

(a) gas oil marked under regulation 17; or

(b) a quantity not exceeding two hundred and fifty litres of

kerosene, marked under regulation 17,

shall provide to the recipient a delivery note bearing a statement to

the effect that such oil is not to be used as road fuel.

24. (1) No oil may be marked except in the circumstances

prescribed by these regulations.

(2)

No marker may be removed from any oil.

(3) No substance calculated to impede the identification of any

marker may be added to any oil.

25. No person may add any chemical identifier or dye other than a

marker to any gas oil or kerosene required to be marked by these

regulations.

26. No oil of a description required to be marked by these

regulations may be imported, brought into Malta, or released for

consumption where there has been added any substance calculated to

impede the identification of any marker.

27. (a) Where any person contravenes any of the regulations

from 24 to 26, he shall be guilty of an offence and shall for every

such offence be liable, on conviction to a fine (multa) as prescribed

under article 16 of the Act and that oil to which such a chemical

identifier or dye has been added shall be liable to forfeiture as

prescribed under article 17 of the Act.

(b) Any person found in any unlawful possession of oil

containing any of the markers or dyes mentioned in regulation 17

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

liable, on conviction to a fine (multa) as prescribed under article 16

of the Act and any oil shall be liable to forfeiture as prescribed

under article 17 of the Act.

(c) Any person found in any unlawful possession of oil

containing any of the markers mentioned in regulation 17A shall be

guilty of an offence and shall for every such offence be liable, on

conviction, to a fine (multa) as prescribed under article 16 of the Act

and that oil shall be liable to forfeiture as prescribed under article 17 of

the Act.

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28. (1) Any means of transport which carries energy products

on which no excise duty has been paid, which is either used on

land, such as fuel tank trucks and trailers, or used at sea, such as

barges or tankers, shall be registered with the Commissioner.

(2) Any operator of any such means of transport as are

mentioned in sub-regulation (1), shall declare to the Commissioner

that such means are to be used solely to carry energy products on

which no excise duty has been paid.

29. (1) According to such requirements as may be set down by

the Commissioner, such means of transport shall be permanently

and visibly marked with a label containing the words, in red colour,

"DUTY FREE". This label shall be of a size not less than 820

millimetres by 240 millimetres.

(2) Notwithstanding the provision of sub-regulation (1), any

such means of transport shall have installed thereon an electronic

device by means of which it can be observed to be in any specific

location in any particular moment in time.

30. Unless the context requires otherwise in regulations 31 to

33 hereof -

33. "commercial vehicle" means any motorized road vehicle which

by its type of construction and equipment is designed for, and

capable of transporting, whether for payment or otherwise -

(a) more than 9 persons, including the driver,

(b) goods;

"standard fuel tanks" means the tanks permanently fitted by the

manufacturer to all vehicles of the same type as the vehicle in

question and whose permanent fitting enables fuel to be used

directly, both for the purpose of propulsion and, where appropriate,

for the operation of a refrigeration system; provided that gas tanks

fitted to motor vehicles designed for the direct use of gas as a fuel

shall also be considered to be standard fuel tanks;

"vehicle" means any motor vehicle.

31. (1) Subject to the provisions of this regulation and

regulation 32, any commercial vehicle which has travelled from

another Member State shall, on entering Malta, be relieved from

the payment of excise duty on fuel contained therein.

(2) This relief from the payment of excise duty applies only to

fuel that -

(a) is contained in the vehicle’s standard tanks; and

(b) is being used or is intended for use by that vehicle.

(3) Such relief from the payment of excise duty applies only to

fuel on which -

(a) excise duty has been paid in the Member State in

which the fuel was acquired at a rate that is

appropriate to the specific use to which that fuel is

being or is intended to be put; and

EXCISE DUTY

(b) the excise duty paid on that fuel has not been refunded.

(4) Such relief from the payment of excise duty applies only to

fuel that was put into the vehicle within the European Union and is

of a type and quantity necessary for the normal operation of the

vehicle during its journey.

32. The amount of fuel allowed to enter without the payment

of excise duty shall be as follows

(a) 200 litres per vehicle and per journey in the case of

vehicles designed for, and capable of, transporting

goods, with or without payment;

(b) 600 litres per vehicle and per journey in the case of

vehicles designed for, and capable of, transporting

more than 9 persons including the driver.

33. (1) The relief from the payment of excise duty is subject

to the following conditions, and if any condition is not complied

wi th, th e fuel sh all, if the C omm issioner does no t app rove

otherwise, be liable to forfeiture.

(2) The fuel shall only be used in the vehicle and shall not be

removed from the vehicle except -

(a) temporarily, to facilitate repair; or

(b) permanently, to be destroyed.

(3) The fuel shall be used only for purposes appropriate to the

rate of excise duty paid in the Member State in which the fuel was

acquired.

(4) The excise duty paid on the fuel shall not be repaid back by

the Commissioner.

34. Requests for the provisioning of either duty-free or duty-paid

fuel for ships and commercial yachts shall be made by authorised

persons to the Commissioner at the Seaport Customs Office, where the

documents entitled Stores Authority (STA1) and Statement to the

Customs Authorities (SCA1), found in the Annex to these regulations

are to be presented.

35. For the cases mentioned in regulation 34 the fuel is to be

fiscally marked as provided for in regulation 17.

36. When the documents are processed from the Seaport Customs

Office, the operator, as mentioned in regulation 28(2), shall

immediately inform the Fuel Section, during office hours -

(i)

the time when the supply will take place so that

a Customs official will be detailed to make the

necessary controls; and

(ii) present the necessary documents that have been

processed as well as the Simplified SAD

(SSAD1) found in the Annex to these

regulations.

EXCISE DUTY

37. When a request for refund of excise duty is made, it has to

be ascertained that the Sailing and Arrival Logbook (SAL1) has all

the necessary office stamps as and where indicated on the same

Logbook,

(a) of the Fuel Section before the start of the voyage;

(b) of a foreign authority situated in the first port of call;

(c) of the Customs Office at the Yacht Marina on arrival

in Malta.

38. Every person or entity that produces and, or offers for sale

biodiesel or biofuel shall -

(a) register with the Commissioner as provided for in the

Act;

(b) submit at the end of each month a statement of all

production that took place in that month and give an

indication of the percentage volume of biomass

contained in the product which is being offered for

sale; and

(c) declare the source of the gas oil contained in the

product which is being offered for sale.

EXCISE DUTY

ANNEX

Amended by

IX.2025.61.

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PART E

Beer Regulations

PART I

1. The title of these regulations is Beer Regulations.

2. These regulations apply to beer as defined in the Second

Schedule.

3. In these regulations, except where the context otherwise

requires -

"accounting period" means the calendar month at the end of which a

reconciliation and stocktaking exercise is performed with the purpose

of accounting for the worts and beers produced during such period;

"the Act" means the Excise Duty Act; and

"release for consumption" shall be taken to mean the making

available to a natural or legal person, on the territory of Malta, of

a n y b e e r s u b j e c t t o e x c i s e d u t y, w h e n t h e b e e r l e a v e s a n y

arrangement made with the Commissioner in accordance with these

regulations under which payment of excise duty is suspended; and,

any reference to an arrangement where duty is kept in suspension

shall be taken to refer to an arrangement made in accordance with

these regulations, whereby beer may be kept or moved under

specified conditions without payment of duty.

PART II

4. (1) Any brewery shall for the purpose of these regulations

be deemed to be an authorised tax warehouse if so approved by the

Commissioner, and a brewer shall likewise be deemed to be an

authorised tax warehouse keeper.

(2) An application to register a brewery in terms of article 9 of

the Act, shall be made in writing to the Commissioner and shall

include the following particulars

(a) the name of the applicant;

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

company or other status) of the applicant’s business;

(c) the address of the premises to be registered;

(d) the architect’s plan of the premises indicating its

boundaries and exact location;

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

production of beer;

(f)

an estimate of the maximum yearly productive

capacity of the intended brewery.

5. Applications for registering a brewery shall not be

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

offence under the Act or any law repealed by the Act, and any

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

conviction of the person in whose name the brewery is registered.

6. (1) The Commissioner may issue a certificate of

registration in respect of the premises for which an application for

EXCISE DUTY

registration had been made and shall issue a separate certificate of

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

brewery.

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

any obligation on the part of the applicant to obtain any licences or

permits as required in terms of any other law.

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

the Commissioner.

(4) Every certificate of registration issued shall be kept at all

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

inspection to the Customs official on demand.

(5) Any altered circumstances affecting the particulars

mentioned in regulation 4 on the part of the brewery or the person

in wh os e na m e th e br e we ry is r e g i s te r e d , sh a l l b e n ot i fi e d

immediately to the Commissioner and the latter may amend the

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

part of the brewer to notify the Commissioner of any change or

changes affecting the said particulars shall invalidate the certificate

of registration.

(6) The Commissioner may, for reasonable cause, vary the

particulars required on the certificate of registration provided that

fourteen days’ notice in writing are given to the brewer informing

him of such variations.

7. (1) A brewer shall notify the Commissioner of the

cessation of production or the intention to cease production at any

brewery registered in his name.

(2) Where the Commissioner is satisfied that a brewer has

ceased to produce beer brewery, he may revoke the registration of

the relevant brewery at any time.

7A. (1) Subject to such conditions that shall be established to

ensure the simplified application of rules for an independent and

small brewery, after he makes such a request to the Commissioner,

the authorised tax warehouse keeper shall be provided with an

annual certificate as an independent and small brewery established

in Malta and it confirms its total annual production, as applicable,

and confirming the independent and small brewery’s conformity to

the relevant criteria, as applicable. The administrative document

for the movement of beer under regulation 12 of Part A of the Sixth

Schedule or the customs document for release of beer for

consumption shall refer to this certificate mentioned in this sub-

regulation.

(2) Notwithstanding that provided in sub-regulation (1), and

under certain conditions that may be established by the

Commissioner with the intent to ensure the correct and simple

application of this regulation and for the prevention of evasion of

any kind, avoidance or abuse, authorised tax warehouse keepers

may certify themselves in writing to the Commissioner that they

are an independent and small brewery established in Malta and

portray their conformity to the relevant criteria, as applicable, and

their relevant total annual production.

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(3) The Commissioner shall, under the conditions which he shall

establish with the scope of ensuring the correct and simple application

of this regulation, and for the prevention of any evasion, avoidance or

abuse, recognise the certificate of an independent and small brewery

mentioned in this regulation that is issued by another Member State,

except in justified circumstances as deemed fit.

PART III

8. (1) The person, firm, partnership or company in whose

name the brewery is registered shall be responsible for the payment

of excise duty as specified in article 3 of the Act, at the time

payment of excise duty becomes due. Such payment shall be

effected at Custom House or at any other place appointed by notice

in the Gazette, on any entry form containing such particulars as the

Minister may by regulation under the Act prescribe.

(2) It shall be lawful for the Commissioner, in order to

safeguard revenue, to require a security from the brewer in the form

of a sum of money deposited at the Customs Department, or in

some other form, acceptable to the Commissioner, for an amount

not exceeding the duty estimated beforehand to become due during

the periods between the times at which payments become due.

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

brewer as being unmarketable and therefore not released for

consumption provided that such beer is destroyed under customs

supervision by written permission of and under the conditions laid

down by the Commissioner.

(4) Packaged beer on which excise duty is paid and which,

after being released for consumption is deemed by its brewer to be

unmarketable may be withdrawn from the market in its original

sealed immediate container and returned to the brewery in which it

was produced. The excise duty paid on it shall be credited in favour

of the brewer provided that the Commissioner is satisfied that the

immediate container and its contents have not been tampered with,

and moreover that such beer is subsequently destroyed under

customs supervision.

PART IV

9. (1) It shall not be lawful, except with the permission of the

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

whereby beer is produced from the fermentation of the wort or any

process whereby beer of a lower density or specific gravity is

derived from beer including the mixing of beer with non-alcoholic

beverages.

(2) The production of beer, for the propose of article 4 of the

Act, is deemed to have begun when the mash is made or the sugar is

dissolved whichever is the earlier and shall be deemed to have been

completed at the earliest of -

(a) the time the beer is put into any package;

(b) the time the beer is removed from the brewery;

(c) the time the beer is consumed;

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

EXCISE DUTY

which the production of beer began.

(3) For the purpose of this regulation "beer" shall include

unfinished beer.

PART V

10. (1) Beer produced in Malta may be kept by the brewer

under duty suspension within the precincts of a registered brewery.

(2) Such beer may be moved under duty suspension from a

registered brewery to another registered brewery or authorised tax

warehouse or from an authorised tax warehouse to a registered

brewery or another authorised tax warehouse and from such

brewery or warehouse to a place of loading for export as

merchandise or as ships stores as provided for in article 14 of the

Act.

(3) All such removal of beer without payment of duty shall,

unless the Commissioner may otherwise allow, be subject to the

following conditions

(a) the beer is transported in containers or packages which

are secured by a form of seal approved by the

Commissioner or under customs escort, in either case

as directed by the Commissioner;

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

consignor and approved by the Commissioner, which

shall specify the place from which despatched and the

place to which consigned and the quantity and

description of the beer;

(c) such document shall be signed by the consignee

acknowledging receipt or in the case of shipment, by

the Customs official acknowledging receipt on board.

PART VI

11. (1) Subject to the provision of sub-regulation (2) the

quantity of beer produced which is chargeable with duty shall be

that which the worts made were intended to yield as finished beer

after making allowance for wastage. This allowance shall be 10%

of the liquid volume of the wort after it is brought to the level of

the original gravity of the intended beer.

(2) Duty on the quantity of beer released for consumption in a

specified period shall be assessed, according to article 3 of the Act,

on the volume in hectolitres of beer as determined at time of release

for consumption, even if such quantity exceeds the quantity of beer

calculated in terms of sub-regulation (1) to have been produced in

relation to the same period.

(3) Monthly (1) payments of excise duty on beer shall be entered

on the prescribed duty form and shall be submitted to the

Commissioner as prescribed in regulation 16(2) of Part A on the

quantity of beer released for consumption during such period.

(4) For the purpose of excise duty, the alcoholic content of the

final product shall be expressed as a percentage of the actual alcoholic

strength by volume.

EXCISE DUTY

(5) No beer shall be released for consumption or for free

circulation unless the original gravity and, or, alcohol by volume

and the volume of the beer are denoted on the immediate package.

(6) For the purpose of payment of duty on beer in accordance

with this Act, the volume and the actual alcoholic strength by

v o l u m e ex p r es se d a s a p e r c e n t ag e o f t h e b e e r r e l e as e d f o r

consumption or for free circulation, shall be the highest of

(a) those declared on the label of the container;

(b) those declared on the invoice or other document

relating to the sale or delivery of the beer;

(c) those found by analytical means by the Commissioner.

(7)

Deleted by Act IX.2025.60.

PART VII

12. The brewer shall keep records and accounts containing the

details specified in Schedule I to these regulations and shall be

bound to preserve such records for six years or such shorter period

as the Commissioner may allow.

13. The brewer shall submit to the Commissioner a monthly (1)

statement for each accounting period as specified in the following

paragraphs

(i)

accounting periods shall be of one (1) calendar month

each, as specified by the Commission in accordance

with regulation 16(1) of Part A;

(ii) not later than fifteen (15) days following the end of

each accounting period, the brewer shall together with

the statement prepare and submit a report in respect of

the production of all worts and the production, stocks

kept at the brewery and sales of beer for the

accounting period being reported upon, specifying the

information mentioned in Schedule II.

14. (1) Beer, in respect to a specified accounting period, shall

be deemed unaccounted for and therefore chargeable with duty

when a surplus results after subtracting the sum of

(a) the quantity of beer

reported as released for

consumption;

(b) the quantity of beer released for shipment as described

in article 14 of the Act;

(c) the quantity of beer destroyed in terms of article 14 of

the Act;

(d) the net quantity of beer kept in stock at the brewery in

respect to that period; and

(e) other quantity, if any, of beer recorded as having been

mixed with non-alcoholic beverage from the quantity

of beer the worts were considered to yield as described

in regulation 11(1) in respect to the same period.

(2)

In the event, of a discrepancy which may result after

EXCISE DUTY

comparing the quantities of beer produced with that issued from the

brewery whereby a quantity of beer is found to be unaccounted for

in terms of sub-regulation (1), the Commissioner may, without any

prejudice to any other action which may be taken against the

brewer or any other person in view of the provisions of the Act or

any other law, allow the brewer to pay such sum of money as is

equivalent to the duty due on such discrepancy.

(1) Unless otherwise specified in this Act, no excise duty

paid under this Act on any excisable goods released for

consumption in Malta shall be refunded

Provided that the Minister may under such conditions as he

may deem appropriate authorise the refund of any excise duty paid

on goods where an exemption in terms of paragraph (c) of sub-

article (2) of article 14 has been granted after the duty has been

paid and excise duty on excisable goods which have been released

for consumption may, at the request of the person concerned, be

reimbursed or remitted by the Minister where those goods were

released for consumption in the situations identified by the

Minister and in accordance with the conditions that the Minister

shall lay down by a notice in the Gazette for the purpose of

preventing any possible evasion or abuse. Such reimbursement or

remission may not give rise to exemptions other than those

provided in article 14

Provided further that a drawback of the actual duty paid in

accordance with the provisions of this Act shall be allowed after a

written application by the claimant

(i)

in respect of duty on any excisable goods

exported as merchandise or shipped as stores or

taken as fuel to power the engines of ships or

aircraft on foreign bound ships or aircraft

otherwise than as specified in sub-article (4) of

article 14;

(ii) in respect of duty on any excisable goods

supplied by any person in circumstances in

which such excisable goods are exempt from

duty in terms of an exemption made under the

provisions of sub-article (2) of article 14.

(2)

The payment of a drawback shall be made in any case

EXCISE DUTY

falling under sub-paragraph (i) of the second proviso to sub-article

( 1 ) h e r e o f t o t h e e x p o r t e r, o r i n a n y c a s e f a l l i n g u n d e r

sub-paragraph (ii) of the said proviso to the supplier of the

excisable goods in respect of which the drawback is allowed.

(3) The payment of a drawback shall be subject to the

production of such documents and to the making and signing by the

exporter or the supplier, as the case may be, of a written declaration

in such form or manner as the Commissioner may require.

(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.

(Regulation 12)

Records to be kept of

1. Raw materials used in the production of beer which

contribute to the original gravity of the beer.

2. Consecutive identification number and date for each brew.

3. The liquid volume of each wort in hectolitres at a specified

density.

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

specifying at which temperature and its original gravity.

5. Each introduction of beer in the storage tanks specifying

from which brew it was derived.

6. Total balance in hectolitres of beer in each storage tank

specifying its original gravity and at which temperature the

volume is calculated.

7. The quantity in hectolitres of beer packaged in bottles,

c ans, ke gs a nd other conta iners f or e ach p ackaging

operation.

8. Stocks of packaged beer kept at the brewery specifying

types and brands of beer.

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

of beer and relative invoices.

10. Other removal of beer from the brewery, specifying

quantities, types and brands and to where removed.

11. Detailed history of unmarketable beer indicating its origin,

type and brand, original gravity, quantity and whether or

not destroyed under Customs supervision.

(1) Any person who -

(a) produces excisable goods by a process which is not

permitted in terms of this Act or of any regulations

made thereunder; or

(b) produces excisable goods in any establishment other

than a authorised tax warehouse; or

(c) makes any alterations in the productive facilities and

storage areas in a authorised tax warehouse or

affecting the security of a authorised tax warehouse

without the prior notification thereof to the

Commissioner; or

(d) forges a die, stamp, mark or other device used by the

Government, or under its authority, for making excise

revenue bands or stamping or marking such bands for

the purposes of this Act or any regulations made

thereunder; or

(e) makes with such forged die, stamp, mark or other

device an impression on any material; or

(f)

sells or exposes for sale or utters or uses any forged

die, stamp, mark or device or any impression made

therewith; or

(g) knowingly and without lawful excuse (the proof

whereof shall lie on the accused) has in his possession

any forged die, stamp, mark or device or impression

made therewith; or

(h) makes fraudulent use of any genuine die, stamp, mark

or device or commits any of the acts contemplated in

paragraphs (e), (f), and (g) with regard to impressions

fraudulently made with genuine instruments; or

EXCISE DUTY

(i)

makes or gives or submits or is

instrumental in the making or the giving of any

declaration, document or information to the

Commissioner, which to his knowledge is false in any

detail

Provided that a person who makes an

incorrect declaration and requests the Commissioner in

writing to amend it

(i)

before the Commissioner informs

the person that the particulars of the customs

declaration are not correct; and

(ii)

(aa) during the period when it is

not yet established, 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 Ninth

Schedule,

that person shall be deemed not to have committed the offence

under this paragraph; or'

(j)

is in any way knowingly concerned in any evasion or

attempt at evasion of the duty leviable under the Act;

or

(k) obstructs the Commissioner or any Customs official or

other persons duly charged with the prevention and

detection of offences against this Act with the carrying

out of any of the provisions of this Act or of any

regulations made thereunder; or

(l)

recommends a retail price for cigarettes in excess of the

established retail price on the basis of which excise duty

has been computed in terms of the relevant Schedule to

the Act; or

(m) sells cigarettes at a price in excess of the retail price

established by the local manufacturer, or importer, and on

which excise duty has been computed in terms of the

EXCISE DUTY

relevant Schedule to this Act; or

(n) knowingly aids, abets or assists in the commission of

any of the foregoing offences; or

(o) is the person in whose name a authorised tax

warehouse is registered and fails to report, within the

time prescribed by regulations made under this Act,

any quantity of excisable goods released for

consumption or for free circulation, and fails to show

to the satisfaction of the court that any such act or

thing done or omitted to be done by any person in his

employment or subject to his authority or control, was

done or omitted without his knowledge, and that he

could not with reasonable diligence have obtained

knowledge thereof; or

(p) stores and, or offers for sale containers of alcohol or wine

to which there is affixed an excise stamp that was already

affixed to another alcohol or wine container; or

(q) imports for the purpose of sale or stores for the purpose

of sale or prepares for the purpose of sale or offers for

sale or offers for free water-pipe tobacco (also known as

shisha tobacco) when not authorised as a registered

consignor, registered consignee or an authorised tax

warehouse keeper

Provided that whoever shows that he has acquired water-

pipe tobacco from a registered consignor, registered

consignee or an authorised tax warehouse keeper shall be

deemed not to have committed a crime; or

(r) stores for the purpose of sale or prepares for the

purpose of sale or offers for the purpose of sale or

offers for free, water-pipe tobacco (also known as

shisha tobacco) while the tobacco is neither in its box,

packet or container with the excise stamp still affixed

to it, nor is it in the water-pipe itself; or

(s) is a wholesaler of tobacco, a distributor of tobacco or

is a first retail outlet of tobacco and is not authorised

or registered in the system of Track and Trace; or

(t)

imports or brings into Malta, or has in his possession,

or disposes of, tobacco which is not listed in the Third

Schedule, without the permission of the Commissioner;

or,

(u) comes into possession of excisable goods or excise

stamps or bands in breach of the law; or

(v) fails to register himself with the Commissioner, or his

business or the property which he manages, in breach of

this Act or its subsidiary laws,

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

liable on conviction to a fine (multa) of not less than five hundred

euro (€ 500) and not m ore th an twenty-five th ousand euro

(€25,000)

EXCISE DUTY

Provided that in the case of conviction for an offence related to

manufactured tobacco mentioned in the Third Schedule to this Act, the

offender shall be liable to a fine (multa) of not less than three thousand

five hundred euro (€3,500) and not more than twenty five thousand

euro (€25,000)

Provided further that in the case of a conviction relating to

the evasion or attempted evasion of excise duty, the offender shall

be liable to a fine (multa) equivalent to three times the excise duty

due on goods or five times the endangered duty, whichever is the

lesser, but in any case not less than six hundred euro (€600) which

fine may exceed twenty-five thousand euro (€25,000)

Provided further that in the case of a conviction relating to the

evasion or attempted evasion of excise duty related to manufactured

tobacco mentioned in the Third Schedule to this Act, the offender

shall be liable to a fine (multa) equivalent to three times the excise

duty due on goods or five times the endangered duty, whichever is

the lesser, but in any case not less than four thousand euro (€4,000)

which fine may exceed twenty-five thousand euro (€25,000)

Provided further that in the case of importation or bringing into

Malta or possession or disposal of tobacco that is not listed in the Third

Schedule, the offender shall be liable, upon conviction, to a fine

(multa) equivalent to twice the value of the tobacco

Provided further that in the case of a conviction relating to

the evasion or attempted evasion of excise duty by means of an

item of excise duty found in the Seventh Schedule, the offender

shall be liable to the fine (multa) provided for in the relevant

provisos of t his article as the c ase ma y be t o g e t h e r w i t h

imprisonment for a term not exceeding three (3) years

Provided further that one-third of the fine (multa) shall be

deemed as a civil debt owed and payable to the Department of

Customs.

(2)

(Deleted by Act I. 2010.56.).

(3) In the case of a second or subsequent conviction under this

article, the offender shall be liable, at the discretion of the court, to

be sentenced to imprisonment for a term not exceeding six months

in addition to the penalties herein prescribed.

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

provisions of paragraph (a) or (b), the stock of excisable goods to

which the conviction relates shall be forfeited in favour of the

Government, and such forfeiture shall be executed without the

necessity of any express order of the court for the purpose.

(5) In the case of a second or subsequent conviction under sub-

article (1)(a) or (b), it shall be lawful for the Commissioner to seize

and take possession of any machinery, equipment, receptacles,

utensils, materials and ingredients used in the production of

excisable goods, and to dispose of the same as provided in article

(1) Minkejja kull dispożizzjoni oħra ta’ dan l-Att li

għandha x’taqsam mal-konfiska ta’ oġġetti favur il-Gvern, u

mingħajr preġudizzju għas-subartikolu (2), fil-każ ta’ irregolarità,

mill-persuna li tikkommettiha, li, kieku ma nkixfitx, kienet twassal

għal telf ta’ dazju tas-sisa ta’ mhux iktar minn erbat elef euro

(€4,000), għal prodotti tat-tabakk u ħamsa u għoxrin elf euro

(€25,000) fil-każijiet ta’ kwalunkwe oġġetti tad-dazju tas-sisa oħra il-

Kummissarju, filwaqt li jagħmel il-konfiska tal-oġġetti, jista’, jekk

min ikun għamel l-offiża jammetti, ma jibdiex proċeduri skont dan

l-Att u jimponi penali ekwivalenti għal tlett darbiet id-dazju li kien

ser ikun evitat, liema penali ma għandhiex tkun ta’ inqas minn mitejn

u ħamsin euro (€250)

Iżda meta l-oġġetti tad-dazju tas-sisa, li dwarhom tkun

saret l-irregolarità msemmija f’dan l-artikolu, ikunu oġġetti minn

dawk imsemmija fis-Seba’ Skeda ħlief għal tabakk manifatturat

imsemmi fit-Tielet Skeda allura, waqt li titħallas il-penali dovuta

diġà msemmija, il-konfiska tagħhom ikkontemplata f’dan l-artikolu

għandha xorta waħda jkollha effett, sakemm dak li jkun għamel l-

irregolarità ma jagħżilx li jħallas ukoll lill-Kummissarju somma

ekwivalenti għall-valur tal-oġġetti maqbuda hekk kif determinat

skont id-dispożizzjonijiet tal-Att dwar id-Dazji ta’ Importazzjoni,

flimkien mad-dazju, taxxi u ħlas ieħor dovut fuqhom, u jissodisfa

kwalunkwe regoli, regolamenti, jew limitazzjonijiet speċjali

dwarhom. Il-ħlas ta’ kull ma hu dovut għandu jsir ukoll jekk l-

oġġetti jkunu għall-esportazzjoni

Iżda wkoll

(a) meta l-oġġetti tad-dazju tas-sisa, li dwarhom tkun saret

l-irregolarità msemmija f’dan l-artikolu, ikun tabakk

manifatturat imsemmi fit-Tielet Skeda, b’hekk

għandha titħallas penali ekwivalenti għal tliet darbiet

id-dazju tas-sisa perikolat, liema penali m’għandhiex

tkun inqas minn elf u ħames mitt euro (€1,500), u

għandha

jkollha

effett

il-konfiska

tagħhom

ikkontemplata f’dan l-artikolu wkoll;

(b) minkejja d-dispożizzjonijiet tal-paragrafu (a), meta

persuna tonqos li tiddikjara sa elfejn (2,000) sigarett

’il fuq mil-limitu eżentat applikabbli għaliha skont ir-

Regolamenti dwar Dazju tas-Sisa (Oġġetti Importati

minn Persuni li jkunu qed Jivvjaġġaw minn Pajjiżi

Terzi) u tagħżel li tidħol fi ftehim taħt dan l-artikolu, l-

ammont ta’ sigaretti ’l fuq mil-limitu għandu jkun

konfiskat u l-persuna għandha teħel penali ekwivalenti

għad-dazju perikolat

Iżda wkoll, meta l-oġġetti li dwarhom tkun saret l-irregolarità

msemmija f’dan l-artikolu, ikun tabakk li mhux imsemmi fit-Tielet

Skeda, għandha titħallas penali ekwivalenti għal wieħed fil-mija (1%)

tal-valur tat-tabakk iżda mhux inqas minn mitt euro (€100) u għandha

sseħħ ukoll il-konfiska kontemplata f’dan l-artikolu

Iżda wkoll, meta l-oġġetti tad-dazju tas-sisa, li dwarhom

tkun saret l-irregolarità msemmija f ’dan l-artikolu, ikunu oġġetti

minn dawk msemmija fit-Tmien Skeda, allura meta jseħħ dak

previst f’dan l-artikolu, il-konfiska ta’ dawn l-oġġetti ma ssirx iżda

għandu jitħallas dak kollu dovut fuqhom flimkien ma’ penali li

tkun ekwivalenti għal tliet darbiet id-dazju li kien ser ikun evitat,

liema penali ma għandhiex tkun ta’ inqas minn mitejn u ħamsin

euro (€250).

(2) Jekk wara l-1 ta’ Ġunju, 2017 persuna twettaq irregolarità u

jseħħ dak li hemm previst fis-subartikolu (1), u mbagħad fi żmien

perjodu ta’ erbgħa u għoxrin xahar mill-ewwel irregolarità twettaq

irregolarità oħra bħal dik hemm imsemmija u jerġa’ jseħħ dak li hemm

previst fis-subartikolu (1), il-penali għal din it-tieni darba tkun ta’ tliet

darbiet id-dazju li kien ser ikun evitat iżda mhux inqas minn mitejn u

ħamsin euro (€250), miżjuda b’10%. Jekk waqt l-istess perjodu ta’

erbgħa u għoxrin xahar il-persuna twettaq it-tielet irregolarità jew

aktar bħal dik imsemmija, u jerġa’ jseħħ dak li hemm previst fis-

subartikolu (1), allura l-penali tkun ta’ tliet darbiet id-dazju li kien ser

ikun evitat iżda mhux inqas minn mitejn u ħamsin euro (€250),

miżjuda b’25%

Iżda fil-każ ta’ irregolaritajiet dwar tabakk manifatturat imsemmi

fit-Tielet Skeda tal-Att, meta jseħħ dak imsemmi f’dan is-subartikolu,

il-penali għat-tieni ftehim għandha tkun ta’ tliet darbiet id-dazju li kien

ser ikun evitat iżda mhux inqas minn elf u ħames mitt euro (€1,500)

miżjuda b’10%, u l-penali għat-tielet ftehim jew aktar għandha tkun

ta’ tliet darbiet id-dazju li kien ser ikun evitat iżda mhux inqas minn

elf u ħames mitt euro (€1,500) miżjuda b’25%.

(3) Jekk persuna twettaq l-irregolarità msemmija fl-artikolu

16(1)(v), il-Kummissarju jista’, jekk min ikun wettaq ir-reat jammetti,

ma jibdiex proċeduri skont dan l-Att u jimponi penali ekwivalenti għal

mitejn euro (€200).

(4) Għall-fini ta’ dan l-artikolu, l-iffirmar ta’ dan il-ftehim

għandu jfisser ukoll li l-persuna tkun qiegħda tirrinunzja għal

kwalunkwe talba li jista’ jkollha fil-konfront tal-Kummissarju, l-

Avukat tal-Istat jew l-Avukat Ġenerali riżultanti mill-każ.

(5) Bla ħsara għal kwalunkwe dispożizzjoni oħra ta’ dan l-Att,

meta d-dazju perikolat skont dan l-Att flimkien ma’ kwalunkwe dazju

u taxxa oħra msemmija fl-Ordinanza tad-Dwana komplessivament ma

jeċċedix mija u ħamsin euro (€150), id-dispożizzjonijiet tal-artikolu

63(6) tal-Ordinanza tad-Dwana għandhom japplikaw.

Fil-każ ta’ ftehim barra mill-Qorti taħt l-artikolu 16A ta’ dan

l-Att, meta l-liġi tipprovdi l-inqas u l-ogħla ammont ta’ multa li tista’

tiġi hekk imposta mill-Qorti, is-somma li għandha titħallas b’riżultat

ta’ dak il-ftehim għandha tkun somma ekwivalenti għall-imsemmi l-

inqas ammont miżjud b’nofs id-differenza bejn l-imsemmija l-inqas u

l-ogħla ammonti.

16Ċ. Meta sseħħ il-konfiska ta’ oġġett taħt xi artikolu ta’ liġi

doganali, id-dazju u taxxi dovuti fuq l-oġġett konfiskat m’għandhomx

jinġabru.

(Regulation 13)

Details required to be included in the monthly (1) statements

1. Identification number and date of each wort made.

2. The specific gravity of each wort.

EXCISE DUTY

3. The volume in hectolitres of each wort made at the latest

specific gravity before the wort is put into fermentation

specifying the specific gravity.

4. The type and brand of beer each wort was intended to

produce.

5. The actual volume in hectolitres specifying the original

gravity for each type and brand of beer produced.

6. The quantity in hectolitres of each type and brand of beer

released for consumption in Malta.

7. The quantity in hectolitres of each type and brand of beer

from the brewery other than for release for consumption in

Malta, indicating the purpose for such removals.

8. The quantity in hectolitres of packaged beer kept in stock

at the brewery.

9. The quantity in hectolitres of unpackaged beer held in

storage at the brewery.

10. The quantity of unmarketable beer held at or returned to

the brewery during the period reported upon.

11. The total amount of duty due on beer in relation to the

monthly (1) statement being reported upon.

12. Any other details required by the Commissioner.

13. Repealed by Act III.2026.52.

(1) Jekk oġġetti tad-dazju tas-sisa -

(a) jiġu depożitati jew jinħbew f’xi post bil-għan li ssir

frodi kontra l-Gvern għar-rigward tad-dazju tas-sisa li

għandu jinġabar bis-saħħa ta’ dan l-Att; jew

(b) jitneħħew b’mod klandestin jew mhux leġittimu minn

jew ’il barra minn xi maħżen tas-sisa awtorizzat jew xi

post fiż-żgur li fihom dawk l-oġġetti tad-dazju tas-sisa

jkunu ġew debitament depożitati; jew

(ċ) wara li jkunu ġew konsenjati minn xi maħżen tas-sisa

awtorizzat jew xi post fiż-żgur ieħor fejn ma jsirx ħlas

ta’ dazju sabiex jittieħdu f’xi post li jkun awtorizzat

mill-Kummissarju,

dawk

l-oġġetti

ma

jiġux

debitament konsenjati f’dak il-post; jew

(d) jiddaħħlu Malta u ssir evażjoni mill-ħlas tad-dazju tas-

sisa, jew isir attentat biex issir dik l-evazjoni,

f ’kull każ bħal dan, dawk l-oġġetti tad-dazju tas-sisa jiġu

konfiskati, flimkien mal-oġġetti l-oħra kollha li jkunu jinsabu

ppakkjati magħhom, jew li jkunu ġew użati biex jaħbuhom, u min

jagħmel ir-reat jeħel iktar minn hekk il-pieni stabbiliti fl-artikolu

16. (2) B’żjieda ma’ dan, il-vetturi, il-bastimenti jew mezzi oħra

ta’ ġarr, użati jew li ser ikunu użati għal importazzjoni, fl-iżbark,

fit-twarrib, fiż-żamma, fil-ħabi, jew fil-ġarr ta’ oġġetti li d-dazju

tagħhom ma jkunx imħallas jew li jkunu, taħt dan l-Att, soġġetti

għal konfiska flimkien mal-proprjetà, mobbli jew immobbli, illi

fiha jinstabu l-oġġetti li d-dazju tagħhom ma jkunx imħallas jew li

jkun soġġett għal konfiska, għandhom jiġu konfiskati

Iżda ebda bastiment ma jkun soġġett għal konfiska taħt id-

dispożizzjonijiet ta’ dan l-artikolu jekk ma jkunx ta’ portata anqas

minn mitejn u ħamsin tunnellaġġ nett ta’ reġistru.

(3) (a)

Fir-rigward ta’ kwalunkwe bastiment ta’ purtata ta’

mitejn u ħamsin (250) tunnellata jew iżjed, il-Kummissarju, fi

kwalunkwe każ li fih, fil-fehma tiegħu, xi uffiċjal responsabbli ta’ dak

il-bastiment ikun, b’għemil jew bi traskuraġni, imdaħħal fil-fatt, jista’

jipproċedi bil-mod kif jingħad fl-artikolu 36, u bla ħsara ta’ kwalunkwe

appell kif imsemmi f’dak l-artikolu, għall-kundanna ta’ dak il-bastiment

ta’ dik is-somma msemmija fil-paragrafu (b). Għal dan il-għan, il-

Kummissarju jista’ jitlob, fil-każ ta’ kwalunkwe bastiment imsemmi

f’dan is-subartikolu, li tiġi mqiegħda f’idejh din is-somma b’kawtela

tad-deċiżjoni li ’l quddiem tagħti l-qorti, u fin-nuqqas ta’ ħlas ta’ dan

id-depożitu, il-Kummissarju jista’ jżomm dan il-bastiment.

(b) Is-somma msemmija fil-paragrafu (a) għandha tkun ta’

(i)

nofs miljun euro (€500,000) għall-

bastimenti ta’ purtata ta’ bejn mitejn u ħamsin (250) u

disat elef, disa’ mija u disgħa u disgħin (9,999) tunnellata;

(ii)

sitt mitt elf euro (€600,000) għall-

bastimenti ta’ purtata ta’ bejn għaxart elef (10,000) u

dsatax-il elf, disa’ mija u disgħa u disgħin (19,999)

tunnellata;

(iii) seba’ mitt elf euro (€700,000) għall-

bastimenti ta’ purtata ta’ bejn għoxrin elf (20,000) u

disgħa u għoxrin elf, disa’ mija u disgħa u disgħin

(29,999) tunnellata;

(iv) tmien mitt elf euro (€800,000) għall-

bastimenti ta’ purtata ta’ bejn tletin elf (30,000) u disgħa u

tletin elf, disa’ mija u disgħa u disgħin (39,999)

tunnellata;

(v)

disa’ mitt elf euro (€900,000) għall-

bastimenti ta’ purtata ta’ bejn erbgħin elf (40,000) u

disgħa u erbgħin elf, disa’ mija u disgħa u disgħin

(49,999) tunnellata;

(vi) miljun euro (€1,000,000) għall-bastimenti

ta’ purtata ta’ bejn ħamsin elf (50,000) u disgħa u ħamsin

elf, disa’ mija u disgħa u disgħin (59,999) tunnellata;

(vii) miljun, mitt elf euro (€1,100,000) għall-

bastimenti ta’ purtata ta’ bejn sittin elf (60,000) u disgħa u

sittin elf, disa’ mija u disgħa u disgħin (69,999) tunnellata;

(viii) miljun, mitejn elf euro (€1,200,000) għall-

bastimenti ta’ purtata ta’ bejn sebgħin elf (70,000) u

disgħa u sebgħin elf, disa’ mija u disgħa u disgħin

(79,999) tunnellata; jew

(ix) miljun, tliet mitt elf euro (€1,300,000) għall-bastimenti ta’

purtata ta’ tmenin elf (80,000) tunnellata jew iktar..

(4) M’hemm ebda jedd ta’ azzjoni kontra l-Kummissarju għal

danni kkaġunati bil-ħlas tad-depożitu jew billi jkunu nżammu xi

oġġetti, vettura, proprjetà immobbli jew bastiment taħt dan l-

artikolu.

(5) Il-kliem "uffiċjal responsabbli" f’dan l-artikolu jfissru l-

kaptan, l-uffiċjali u l-inġinieri ta’ bastiment, u fil-każ ta’ bastiment

awtorizzat għat-trasport ta’ passiġġieri, il-purser jew iċ-chief

steward.

(6) Fil-kelma "traskuraġni" jidħlu l-każijiet li fihom oġġetti

mhux tan-nies tal-ekwipaġġ, jiġu misjuba f’post jew postijiet fejn

bir-raġun ma kienx imisshom ġew imqiegħda kieku l-uffiċjali li

jkollhom is-sorveljanza ta’ dak il-post jew postijiet qagħdu attenti

kif imiss, fiż-żmien tat-tagħbija tal-bastiment jew wara.

(7) Minkejja dak li jingħad fis-subartikolu (1), it-tabakk li mhux

imsemmi fit-Tielet Skeda li jkun impurtat jew jiddaħhal f’Malta jew

jinstab f’Malta mingħajr il-permess tal-Kummissarju għandu jiġi

konfiskat, flimkien mal-oġġetti l-oħra kollha li jkunu jinsabu ppakkjati

miegħu, jew li jkunu ġew użati biex jaħbuh, u għandhom japplikaw għal

dan il-każ ukoll is-subartikoli (2), (3), (4), (5) u (6), u min jagħmel dan

ir-reat, għandu jeħel iktar minn hekk il-pieni stabbiliti fl-artikolu 16.

(8) Kwalunkwe kwantità ta’ bolol tas-sisa li tinstab fil-pussess ta’

persuna bi ksur tad-dispożizzjonijiet ta’ dan l-Att għandha, mingħajr

preġudizzju għal kwalunkwe piena oħra prevista b’dan l-Att jew b’liġi

oħra, tiġi konfiskata favur il-Gvern.

(Regulation 11(4))

Deleted by Act IX.2025.60.

PART F

Wine Regulations

1. The title of these regulations is Wine Regulations.

2. These regulations apply to wines and wine mixed with non-

alcoholic beverages specified as excisable goods by the Excise

Duty Act.

3. In these regulations, unless the context otherwise requires -

"the Act" means the Excise Duty Act, and all other terms shall

have the meaning assigned to them by the Act;

"authorised tax warehouse keeper" means a person producing

wine in such manner that would require him to hold a licence

issued in terms of article 3 of the Wine Act.

EXCISE DUTY

4. Any person who is a authorised tax warehouse keeper of

the goods specified in regulation 2 shall conform with the Act and

any regulations made thereunder without prejudice to the

provisions of the Wine Act.

5. (1) Any person who produces the goods specified in

regulation 2 shall, in addition to the obligations imposed by the

Wine Act, register any authorised tax warehouse in which such

goods are produced or intended to be produced in accordance with

article 9 of the Act and as regulated by regulations 4 to 8 of the

Excisable Goods Regulations.

(2) The provisions of article 9(4) of the Act apply only to a

person holding a private licence in accordance with the Wine Act

and only to the wine produced in accordance with such licence.

5A. (1) Subject to such conditions that shall be established to

ensure the simplified application of rules for an independent and

small wine producer, the authorised tax warehouse keeper shall,

after he makes such a request to the Commissioner, be provided

with an annual certificate as an independent and small wine

producer established in Malta and which confirms its total annual

production, as applicable, and confirming the independent and

small wine producer ’s conformity to the relevant criteria, as

applicable. The administrative document for the movement of wine

under regulation 12 of Part A of the Sixth Schedule or the customs

document for release of consumption of wine shall refer to the

certificate mentioned in this regulation.

(2) Notwithstanding the provisions of sub-regulation (1), and

under certain conditions that may be established by the

Commissioner with the intent to ensure the correct and simple

application of this regulation and for the prevention of any evasion,

avoidance or abuse, authorised tax warehouse keepers may

themselves certify in writing to the Commissioner that they are an

independent and small wine producer established in Malta and

portray their conformity to the relevant criteria, as applicable, and

their relevant total annual production.

(3) The Commissioner shall, under the conditions which he shall

establish with the scope of ensuring the correct and simple application

of this regulation, and for the prevention of any evasion, avoidance or

abuse, recognise the certificate of an independent and small wine

producer mentioned in this regulation that is issued by another

Member State, except in justified circumstances as deemed fit.

6. Excise duty on wines released for consumption shall be

assessed, according to article 3 of the Act, on the volume in litres

of wine as determined at time of release for consumption.

7. Excise duty leviable on imported wines shall be paid

before such wines are released by Customs, or if removed to a

authorised tax warehouse, before release from such warehouse.

8. Excise duty leviable on wines produced in Malta shall be

paid by the authorised tax warehouse keeper before such wines are

released for consumption or periodically as may be allowed by the

Commissioner, on the wines released during a specific period as

EXCISE DUTY

directed by him

Provided that in the latter case payment of excise duty shall

be entered on the proper entry and remitted to the Commissioner

within five days from the period allowed, in settlement of all duty

due on the quantity of wines released for consumption during that

period.

9. (1) Without prejudice to the provisions of the Wine Act,

the authorised tax warehouse keeper shall keep such records and

accounts as may be prescribed by the Commissioner, so as to

enable the latter to verify the correctness of the amount of excise

duty payable on the wines produced and released for home

consumption.

(2) The authorised tax warehouse keeper shall be bound to

preserve such records and accounts for six years or such shorter

period as the Commissioner may allow.

10. (1) The authorised tax warehouse keeper shall produce to

the Commissioner -

(i)

a periodic statement giving details of sales or

deliveries and other issues of wines released

from the authorised tax warehouse during a

period as determined by the Commissioner and

in such form as the Commissioner may direct or

as otherwise prescribed in respect to wines;

(ii) an audited statement for each accounting period in

respect of all production, stocks kept at the

authorised tax warehouse and sales of wines made

during the accounting period, and specifying such

information as may be prescribed in relation to

wines;

(2) The term of an accounting period and the submission of the

statement shall be as prescribed in regulation 12 of Part A.

(3)

Repealed by Act III.2026.52.

11. (1) No person may manufacture, process, prepare for sale,

expose or offer for sale, sell or otherwise dispose of any wine as

defined in the Second Schedule in containers unless an excise

stamp has been affixed as provided for in regulation 12.

(2) It shall be lawful for the Commissioner to exempt in

writing from the provision of the preceding sub-regulation, under

such conditions as he may deem fit to impose, any wine intended to

be exported or as ship’s supply or for sale to persons exempted by

or under any law from the payment of excise duty.

(3) It shall be lawful for the Commissioner to exempt in

writing from the provisions of sub-regulation (1) any other wine

not covered by the preceding sub-regulation, under such conditions

as he may deem fit to impose.

EXCISE DUTY

12. (1) No containers immediately enclosing wine shall be

released by Customs or shall be released from a authorised tax

warehouse unless the container has been affixed with a band or an

excise stamp. This band or excise stamp shall be the correct one as

indicated by the Commissioner and it shall be affixed in the correct

manner as indicated by the Commissioner.

(2) The said excise stamps shall be of the type approved by the

Commissioner and shall be supplied at the Custom House or at any

other place to be appointed by the Minister through a notice in the

Gazette.

(3) Such excise stamps shall be issued by the Commissioner

against payment, as may be prescribed under the Act, on

application by the authorised tax warehouse keeper or trader of

wine.

(4) The provisions of paragraphs (a) and (b) of regulation 13(6)

of Part A of the Sixth Schedule shall apply mutatis mutandis.

(5) The provisions of paragraphs (a) to (d) of regulation 13(7) of

Part A of the Sixth Schedule shall apply mutatis mutandis.

(6) The provisions of paragraphs (a) and (b) of regulation 13(8) of

Part A of the Sixth Schedule shall apply mutatis mutandis.

(7) The provisions of paragraphs (a) and (b) of regulation 13(9) of

Part A of the Sixth Schedule shall apply mutatis mutandis.

13. (a) Any quantity of wine products found in the possession of

any person in contravention of regulations 11 or 12 shall be withheld

and the provisions of article 27 et seq of the Act shall apply, and this

without prejudice to any other penalty provided for in accordance with

the Act or any other law.

(b) Any excise stamp which was not affixed within the prescribed

time according to law, as applicable and which is found in the

possession of any person in contravention of these regulations, shall be

withheld and the provisions of article 27 et seq of the Act shall apply

and this without prejudice to any other penalty provided for in

accordance with the Act or any other law.

14. The provisions of regulations 13A and 13B of Part A of this

Schedule shall apply mutatis mutandis.

PART FA

Bag-in-Box Regulations

1. The title of these regulations is the Bag-in-Box Wine

Regulations.

2. In these regulations, unless the context otherwise requires

"Act" means the Excise Duty Act;

"Bag-in-Box unit" means a packaging format for wine

comprising a flexible inner bag contained within a

rigid outer box;

EXCISE DUTY

"competent authority" means the office, entity or person

designated by the Commissioner for the administration

and enforcement of excise stamps;

"economic operator" means any person, whether natural or

legal, involved in the production, bottling, acquisition,

importation or distribution of wine chargeable with

excise duty;

"excise stamp" means the excise duty stamp issued or

approved by the Commissioner in accordance with the

provisions of the Act and any regulations made

thereunder.

3. (1) Every unit of Bag-in-Box wine intended for retail or

commercial distribution, irrespective of its origin, shall bear a single

excise stamp affixed in accordance with the instructions issued by the

Commissioner.

(2) No notification shall be required when such product is sold in

its original Bag-in-Box format.

4. (1) An economic operator who intends to bottle wine from a

Bag-in-Box unit shall

(a) apply for an excise stamp for each original Bag-in-Box

unit; and

(b) submit such documentation as the Commissioner may

require, including but not limited to an invoice, a

declaration and evidence of lawful acquisition.

(2) Following approval of the application referred to in sub-

regulation (1), the economic operator shall notify the Commissioner of

the intention to carry out bottling operations.

(3)

Such notification shall specify

(a) the capacity of the containers intended for use, which

shall be limited to

(i) five hundred millilitres (500ml); or

(ii) one litre (1l); and

(b) the number of bottles which shall be produced for each

Bag-in-Box unit.

(4) The economic operator shall request the issuance of

additional excise stamps in proportion to the declared number of

bottles, in such manner and form as may be prescribed by the

Commissioner.

5. (1) Wine derived from Bag-in-Box units shall be bottled

exclusively in screw-cap sealed containers.

(2) The use of cork or any other sealing mechanism shall be strictly

prohibited.

6. (1) All container sizes for bottling wine in accordance with

these regulations shall be of

(a) five hundred millilitres (500ml); or

(b) one litre (1l).

(2)

No other container sizes shall be permitted.

EXCISE DUTY

7. In the case of an economic operator who acquires Bag-in-Box

wine units from a local authorised source, the following shall apply

(a) the operator shall furnish to the Commissioner

(i) a valid invoice issued by the supplier; and

(ii) photographic or documentary evidence of the

excise stamp affixed on the Bag-in-Box unit,

including the visible serial number;

(b) the economic operator

shall

also

notify

the

Commissioner of

(i) the intention to bottle the said product;

(ii) the number of bottles which shall be produced;

and

(iii) the size of the containers which shall be utilised

in accordance with regulation 6(1).

8. (1) Additional excise stamps shall be collected by the

economic operator from such issuing office or authority as may be

designated by the Commissioner.

(2) Excise stamps shall be endorsed and validated prior to their

affixation on bottled containers.

(3) No administrative or service fee shall be charged for such

endorsement, except for the cost of the excise stamp itself.

9. (1) The Commissioner may delegate the endorsement of excise

stamps to an external entity or authority, for the purposes of

administrative efficiency.

(2) Endorsements carried out by such entity shall be deemed to

have the same legal validity as if issued by the Commissioner.

10. (1) Any person who breaches or fails to comply with the

provisions of these regulations shall be guilty of an offence as

prescribed in the Act.

(2) Without prejudice to any other punishment established in the

Act, any economic operator who bottles or places wine on the market

from Bag-in-Box units in breach of these regulations or without the

designated excise stamps, shall be liable to such punishments, sanctions

and forfeitures in accordance with the Act or any regulations made

thereunder.

PART G

Mobile Telephony Services Regulations

1. The title of these regulations is the Mobile Telephony

Services Regulations.

2. These regulations shall apply to all revenues generated by

mobile telephony services as provided for in regulation 4.

3. Mobile telephony operators shall register with the

Commissioner in terms of the Excise Duty Act, hereinafter referred

to as "the Act".

EXCISE DUTY

4. Excise duty shall be assessed on all the charges levied by

mobile operators from their services including subscriptions and

top-up vouchers

Provided that the term "operator" has the same meaning as

defined in article 2 of the Electronic Communications (Regulation)

Act

Provided also that no excise duty shall be due on the

following services

(a) inbound roaming;

(b) interconnection revenues;

(c) donations of a pecuniary nature transferred from the

donor to the donee via services offered by the mobile

telephony operator;

(d) free airtime.

5. The person, firm, partnership or company who is duly

registered with the Commissioner shall be responsible for the

payment of excise duty as specified in article 3 of the Act at the

time payment of excise duty becomes due.

6. (1) The records of the revenues generated by the services

which are subject to excise duty by virtue of these regulations shall

be made available to the Commissioner for any necessary

verifications.

(2) A periodic statement which gives details of revenues

generated by the services subject to excise duty by virtue of these

regulations shall be provided to the Commissioner for any period

that may be determined by the Commissioner.

(3) The term of an accounting period and submission of the return

shall be as prescribed in regulation 12 of Part A of the Sixth Schedule.

(4) Any person who fails to comply with the provisions of

these regulations shall be guilty of an offence and shall be liable on

conviction to a fine (multa) not exceeding twenty-five thousand

euro (€25,000).

(5) Any person who fails to submit the statement within the

prescribed period of f ifteen (15 ) days sh all be l iabl e to an

administrative penalty of one hundred euro (€100) per month (1) or

part thereof until the statement is submitted, which in any case

shall not be later than three (3) months following the lapse of the

said prescribed period of fifteen (15) days.

(6) In the case of any breach referred to in sub-regulation (5)

the Commissioner may, if the offender admits, refrain from

instituting proceedings in accordance with the Act and shall impose

an administrative penalty of two thousand euro (€2,000). In

addition to this, the submission of the said payment shall also be

required to be made according to law, as applicable.

(7) (a) The payment of the relative duty indicated in the

statements submitted to the Commissioner as prescribed shall be

effected by not later than fifteen (15) days from the submission of

the statement.

EXCISE DUTY

(b) Any person who fails to pay the duty within the prescribed

period of fifteen (15) days from the submission of the statement,

shall be liable to an administrative penalty of one hundred euro

(€100) per month (1) or part thereof until the payment is effected

which shall in any case not be later than three (3) months.

(c) Any person who fails to observe the provisions of these

regulations shall be guilty of an offence and shall be liable on

conviction to a fine (multa) in accordance with the provisions of

article 16 of the Act, as applicable.

(d) In case of an irregularity referred to in paragraph (c), the

Commissioner may, if the offender admits, refrain from instituting

proceedings in accordance with the Act and impose an

administrative penalty in accordance with article 16A of the Act. In

addition to this, the submission of the said payment shall also be

required to be made according to law, as applicable.

PART H

Electronic Administrative Document (Excisable Goods)

Regulations

1. The title of these regulations is the Electronic

Administrative Document (Excisable Goods) Regulations.

2. (1)

In these regulations, unless the context otherwise

requires

"the Act" means the Excise Duty Act;

"computerised system" means the computerised system referred

to in Article 1 of Decision No. 1152/2003/EC for the movement

and surveillance of excisable goods;

"electronic administrative document" means the document

mentioned in regulation 3.

(2) The definitions contained in article 2 of the Act shall,

unless the context otherwise requires and subject to the provisions

of sub-regulation (1) hereof, apply to these regulations.

3. (1) The messages exchanged for the purposes of

regulations 4 to 11 shall comply with Annex 1 to these regulations.

(2) Where codes are required for the completion of certain data

fields in those messages, the codes listed in Annex II shall be

applied.

4. (1) When excisable goods are moving under a duty

suspension arrangement and are dispatched from Malta, the

consignor shall submit to the Commissioner a draft electronic

administrative document, no earlier than seven days before the date

indicated on that document as the date of dispatch of the excisable

goods concerned, by using the computerised system.

(2) The Commissioner shall carry out an electronic verification

of the data in the draft electronic administrative document and

EXCISE DUTY

where these data are not valid, the Commissioner shall inform the

consignor without undue delay

Provided that where the data are valid, the Commissioner

shall assign to the document a unique administrative reference code

and shall communicate it to the consignor.

(3) The draft electronic administrative document and the

electronic administrative document to which an administrative

reference code has been assigned in terms of sub-regulations (1)

and (2) shall comply with the requirements set out in Table 1 of

Annex 1.

5. (1) In the instances referred to in articles 8B(1)(a)(i), (ii),

(iv) and (2) of the Act, the Commissioner shall forward the

electronic administrative document to the competent authorities of

the Member State of destination without delay

Provided that when the Commissioner, in the cases referred

to in these regulations, receives an electronic administrative

document from a competent authority of another Member State, he

shall forward it to the consig nee where the consignee is an

authorised warehousekeeper or a registered consignee.

(2) Where the excisable goods are intended for an authorised

warehousekeeper in Malta, the Commissioner shall forward the

electronic administrative document directly to him.

(3) In the case referred to in article 8B(1)(a)(iii) of the Act, the

Commissioner shall forward the electronic administrative

document to the competent authorities of the Member State where

the export declaration is lodged in application of Article 161(5) of

Regulation (EEC) No 2913/92.

(4) The consignor shall provide the person accompanying the

excisable goods with a printed version of the electronic

administrative document or any other commercial document

m e n t i o n i n g , i n a c l e a r l y i d e n t i f i a b l e m a n n e r, t h e u n i q u e

administrative reference code. The Commissioner, throughout the

movement of the excisable goods under an excise duty suspension

arrangement, may request the presentation of the document.

(5) The consignor may cancel the electronic administrative

document as long as the movement has not initiated under article

8B of the Act.

(6) The consignor wanting to cancel the electronic

administrative document as referred to in sub-regulation (5) shall

complete the fields of the draft cancellation message and submit it

to the Commissioner. The draft cancellation message shall comply

with the requirements set out in Table 2 of Annex 1.

(7) The Commissioner shall carry out an electronic verification

of the data in the draft cancellation message, and where these data

are valid, the Commissioner shall

(a) add the date and time of validation to the cancellation

message;

(b) communicate that information to the consignor; and

EXCISE DUTY

(c) forward the cancellation message to the competent

authorities of the Member State of destination

Provided that where those data are not valid, the consignor

shall be informed without delay.

(8) When the Commissioner receives a cancellation message as

mentioned in this regulation, for excisable goods whose place of

destination is Malta and the consignee is an authorised

warehousekeeper or a registered consignee, the Commissioner shall

send the cancellation message to the warehouse keeper or the

consignee as the case may be.

(9) During the movement under a duty suspension

arrangement, the consignor may, using the computerised system,

amend the destination to show a new destination which must be one

of the destinations referred to in article 8B(1)(a)(i), (ii), (iii) or,

where applicable, in article 8B(2) of the Act.

6. (1) The consignor intending to amend the destination as

provided for in regulation 5(9), or to complete the destination as

provided for in the proviso of regulation 7, shall complete the fields of

the draft change of destination message and submit it to the

Commissioner. The draft change of destination message shall comply

with the requirements set out in Tables 3 and 4 of Annex; I.

(2) The Commissioner shall carry out an electronic verification

of the data in the draft change of destination message. Where those

data are valid, the Commissioner shall

(a) add the date and time of validation and a sequence

number to the change of destination message and

inform the consignor thereof;

(b) update the original electronic administrative document

according to the information in the change of

destination message

Provided that if the update includes a change of Member

State of destination or a change of consignee, regulation 4(1) and

(3) shall apply in respect of the updated electronic administrative

document.

(3) If the update referred to in sub-regulation (2)(b) includes a

change of Member State of destination, the Commissioner shall

forward the change of destination message to the competent

authorities of the Member State of destination mentioned in the

original electronic administrative document.

(4) If the Commissioner receives a change of destination

message from a competent authority of another Member State, the

Commissioner shall inform the consignee mentioned in the original

electronic administrative document of the change of destination by

using the "notification of change of destination" that shall comply

with the requirements set out in Table 4 of Annex I. 4.

(5) If the update referred to in sub-regulation (2)(b) includes a

change of the place of delivery mentioned in data group 7 of the

electronic administrative document, but not a change of the

EXCISE DUTY

Member State of destination nor a change of the consignee, the

Commissioner shall forward the change of destination message to

the competent authorities of the Member State of destination

mentioned in the original electronic administrative document.

(6) When the Commissioner receives a change of destination

message from a competent authority of another Member State, the

Commissioner shall forward the change of destination message to

the consignee.

(7) Where the data in the draft change of destination message

are not valid, the consignor shall be informed without delay.

(8) If the updated electronic administrative document includes

a new consignee in Malta as in the original electronic

administrative document, the Commissioner shall inform the

consignee mentioned in the original electronic administrative

document of the change of destination using the "notification of a

change of destination" that shall comply with the requirements set

out in Table 4 of Annex I.

7. In the case of movement of energy products under a duty

suspension arrangement by sea to a consignee who is not definitely

known at the time when the consignor submits the draft electronic

administrative document, the Commissioner may authorise the

consignor to omit the data concerning the consignee in that

document

Provided that as soon as the data concerning the consignee

are known, and at the latest at the end of the movement, the

consignor shall, using the procedure referred to in regulation 5(9),

transmit them to the Commissioner.

8. The Commissioner may allow, under the conditions fixed

by the Commissioner, that the consignor splits a movement of

energy products under suspension of excise duty into two or more

movements provided that

(a) the total quantity of excisable goods does not change;

(b) the splitting is carried out in the territory of a Member

State which permits such a procedure;

(c) the Commissioner shall inform the competent

authorities of other Member States of the place where

the splitting is carried out.

9. (1) The consignor intending to split the movement of

excisable goods as provided for in regulation 8 shall complete the

fields of the draft splitting operation message for each destination and

submit it to the Commissioner. The draft splitting operation message

shall comply with the requirements set out in Tables 4 and 5 of Annex

I;

(2) The Commissioner shall carry out an electronic verification

of the data in the draft splitting operation messages and where

those data are valid, the Commissioner shall

(a) generate a new electronic administrative document for

EXCISE DUTY

each destination, which shall replace the original

electronic administrative document;

(b) generate, for the original electronic administrative

document, a "notification of splitting" which shall

comply with the requirements set out in Tables 4 and 5 of

Annex I; and

(c) send the notification of splitting to the consignor and

to the competent authorities of the Member State of

destination mentioned in the original electronic

administrative document.

(3) The proviso of regulation 4(2) and regulation 5(1), (3) and

(4) shall apply in respect of each new electronic administrative

document referred to in sub-regulation (2)(a).

(4) If the place of destination mentioned in the original

electronic administrative document is Malta, the Commissioner

sh all fo rward the not ifi catio n o f sp lit tin g t o t he co nsign ee

mentioned in the original electronic administrative document where

the consignee is an authorised warehousekeeper or a registered

consignee.

(5) Where the data in the draft splitting operation message are

not valid, the Commissioner shall inform the consignor thereof

without any undue delay.

10. (1) On receipt of excisable goods at any of the

destinations referred to in article 8B(1)(a)(i), (ii), (iv), (b) and (2)

of the Act, the consignee shall, without delay and no later than five

working days after the end of the movement, and except in cases

duly justified to the satisfaction of the Commissioner, submit a

report of their receipt using the computerised system.

(2) The Commissioner shall determine the procedures for

presentation of the report of receipt of the goods by the consignees

referred to in article 14 of the Act.

(3) The Commissioner, for excisable goods imported into

Malta, shall carry out an electronic verification of the data in the

report of receipt and if the data is not valid, the Commissioner,

without undue delay, shall inform the consignee.

(4) Where the data is valid, the Commissioner shall confirm to

the consignee the registration of the report of receipt and send it to

the competent authorities of the Member State of dispatch.

(5) When excisable goods are dispatched from Malta, the

Commissioner shall forward the report of receipt to the consignor

Provided that if Malta is the same place of dispatch and

destination of excisable goods, the Commissioner shall forward the

report of receipt directly to the consignor.

(6) The report of receipt submitted in accordance with this

regulation shall comply with the requirements set out in Table 6 of

Annex 1.

11. (1) In the cases referred to in article 8B(1)(a)(iii) and

EXCISE DUTY

where applicable, article 8B(1)(b) of the Act, a report of export

shall be completed by the Commissioner on the basis of the

endorsement drawn up by the Commissioner as referred to in

Article 793(2) of Commission Regulation (EEC) No 2454/93.

(2) The Commissioner shall carry out an electronic verification

of the data resulting from the endorsement referred to in the

previous sub-regulation, and once these data have been verified and

excisable goods have been exported from Malta, the Commissioner

shall send the report of export to the competent authorities of the

Member State of dispatch.

(3) When the Commissioner receives a report of export from

another Member State for excisable goods which were dispatched

from Malta, the Commissioner shall forward the report of export to

the consignor.

(4) The report of export submitted in accordance with this

regulation shall comply with the requirements set out in Table 6 of

Annex 1.

12. (1) Without prejudice to regulation 4(1), where the

computerised system is unavailable, the consignor may start a

movement of excisable goods under a duty suspension arrangement

provided that

(a) the goods are accompanied by a paper document

containing the same data as the draft electronic

administrative document; and

(b) he informs the Commissioner before the beginning of

the movement

Provided further that the paper document referred to in

paragraph (a) shall carry the title "Fallback Accompanying

Document for movements of excisable goods under suspension of

excise duty" and the data required shall be displayed in the form of

data elements, expressed in the same manner as in the electronic

administrative document. All the data elements, as well as the data

groups and data subgroups to which they belong, shall be identified

by means of the numbers and letters in column A and column B of

Table 1 of Annex I.

(2) The Commissioner may also require a copy of the document

referred to in sub-regulation (1)(a), the verification of the data

contained in that copy and, if the consignor is responsible for the

unavailability, appropriate information on the reasons for that

unavailability before the beginning of the movement.

(3) When the computerised system is restored and available,

the consignor shall submit a draft electronic administrative

document

Provided that when the data in the electronic administrative

document have been validated in accordance with regulation 4(2),

that document shall replace the paper document mentioned in this

regulation, and regulations 5(1)(3), 10 and 11 shall apply mutatis

mutandis.

EXCISE DUTY

(4) Until such time as the data in the electronic administrative

document have been validated, the movement shall be regarded as

taking place under a duty suspension arrangement under cover of

the paper document.

(5) A copy of the paper document referred to in sub-regulation

(1)(a) shall be kept by the consignor to back up his records.

(6) When the computerised system is unavailable, the

consignor shall communicate the information referred to in

regulation 5(9) or regulation 8 using alternative means of

communication as directed by the Commissioner. Furthermore the

consignor shall inform the Commissioner before the change of

destination or splitting of the movement is initiated and sub-

regulations (3), (4) and (5) shall apply mutatis mutandis.

(7) The information referred to in the previous sub-regulation

which is to be communicated by the consignor to the Commissioner

shall be displayed in the form of data elements, expressed in the

same manner as in the change of destination message or the

splitting operation message, as the case may be. All the data

elements, as well as the data groups and data subgroups to which

they belong, shall be identified by means of the numbers and letters

in column A and column B of Table 3 or, as the case may be, Table

5 of Annex I.

13. (1) When in the cases referred to in article 8B(1)(a)(i),

(ii), (iv), (b) and (2) of the Act, the report of receipt provided for in

regulation 10 cannot be submitted at the end of a movement of

excisable goods within the deadline provided for in that regulation,

either because the computerised system is unavailable or because,

in the situation referred to in regulation 12(1), the procedures

referred to in regulation 12(3) have not yet been carried out, the

c o n s i g n e e s h a l l s u b m i t t o t h e C o m m i s s i o n e r, e x c e p t w h e n

according to the Commissioner a case is duly justified, a paper

document containing the same data as the report of receipt and

stating that the movement has ended.

(2) Except where the report of receipt can be submitted

promptly by the consignee via the computerised system, or in duly

justified cases, the Commissioner shall send a copy of the paper

document referred to in sub-regulation (1) to the competent

authorities of the Member State of dispatch.

(3) When the Commissioner receives the paper document

referred to in sub-regulation (1) for excisable goods dispatched

from Malta, from the competent authorities of the Member State of

destination, the Commissioner shall forward the paper document to

the consignor or keep it available for him.

(4) As soon as the computerised system is available and

restored, or the procedures referred to in regulation 12(3) have been

carried out, the consignee shall submit a report of receipt, in

accordance with regulation 10(1) and regulation 10(3), (4) and (5)

shall apply mutatis mutandis.

(5) When in the cases referred to in article 8B(1)(a)(iii) of the

Act, the report of export provided for in regulation 8(1) cannot be

EXCISE DUTY

completed at the end of a movement of excisable goods either

because the computerised system is unavailable or because, in the

situation referred to in regulation 9(1), the procedures referred to in

regulation 9(2) have not yet been carried out, the Commissioner

shall send to the competent authorities of the Member State of

dispatch a paper document containing the same data as the report of

export and certifying that the movement has ended, except where

the report of export provided for in regulation 8 can be completed

via the computerised system, or in duly justified cases.

(6) When excisable goods have been dispatched from Malta,

and the Commissioner receives from the competent authority of the

Member State of export, the paper document mentioned in the

previous sub-regulation, he shall forward a copy of the paper

document to the consignor or keep it available for him.

(7) As soon as the computerised system is available and

restored or the procedures referred to in regulation 12(3) have been

carried out, and the excisable goods have been exported from

Malta, the Commissioner shall send a report of export, in

accordance with regulation 11(1) and regulation 11(2) and (3) shall

apply mutatis mutandis.

(8) The paper documents referred to in sub-regulations (1) and

(5) shall carry the title "Fallback Report of Receipt/Report of

Export for movements of excisable goods under suspension of

excise duty". The data required shall be displayed in the form of

data elements, expressed in the same manner as in the report of

receipt or the report of export, as the case may be. All the data

elements, as well as the data groups and data subgroups to which

they belong, shall be identified by means of the numbers and letters

in column A and column B of Table 6 of Annex I.

14. (1) Notwithstanding regulation 13, the report of receipt

referred to in regulation 10(1) or the report of export referred to in

regulation 11(1), shall constitute proof that a movement of

excisable goods has ended, in accordance with article 8A of the

Act.

(2) Without prejudice to sub-regulation (1), in the absence of

the report of receipt or the report of export for reasons other than

those mentioned in regulation 13, alternative proof of the end of a

movement of excisable goods under a duty suspension arrangement

may be provided, in the cases referred to in article 8B(1)(a)(i), (ii),

(iv) and (b) and (2) of the Act, through an endorsement by the

Commissioner, based on appropriate evidence, that the excisable

goods dispatched have reached their stated destination or, in the

case referred to in article 8B(1)(a)(iii) of the Act, through an

endorsement by the Commissioner, certifying that the excisable

goods have left the territory of the Community from Malta.

(3) A document submitted by the consignee containing the

same data as the report of receipt or the report of export shall

constitute appropriate evidence for the purposes of sub-regulation

(1).

(4)

Where appropriate evidence has been accepted by the

EXCISE DUTY

Commissioner, it shall end the movement in the computerised

system.

15. (1) The Commissioner may establish simplified

procedures in respect of movements of excisable goods under a

duty suspension arrangement which take place within Maltese

territory, including the possibility to waive the requirement of

electronic supervision of such movement.

The Minister, after consulting the Commissioner, may enter

into an agreement with other Member States, to establish more

simplified procedures for excisable goods that move under a duty

suspension arrangement and their movement between Malta and

any other two or more Member States occurs frequently and

regularly.

ANNEX I

Substituted by

L.N. 50 of 2023.

Table 1

(Regulation 4(3) and the proviso to regulation 12(1))

Draft electronic (simplified) administrative document and

electronic (simplified) administrative document

A

B

C

DE

F

R

ATTRIBUTE

Message Type

R

The possible values are

a

1 = Standard submission (to be used in all

cases of movements of goods under duty

suspension except where submission

concerns export with local clearance),

2 =Submission for export with local

clearance for movements of goods under

duty suspension,

3 =Submission for Duty Paid (to be used for

movements of goods already released for

consumption).

The Message Type must not occur in the e-

AD/e-SAD to which an ARC has been

assigned, nor in the fallback document

referred to in Article 9(1).

EXCISE DUTY

Deferred Submission

D "R’ for submission of an e-

Possible values

n1

b

Indicator

AD/e-SAD for a movement

0 = false,

that has begun under cover of

the fallback document referred 1 = true.

to in Article 9(1).

The value is "false’ by default.

This data element must not occur in the e-

AD/e-SAD to which an ARC has been

assigned, nor in the fallback document

referred to in Article 9(1).

R

EXCISE GOODS

MOVEMENT

Destination Type Code

R

Provide the destination of the movement

n..2

a

using one of the following values

1 = Tax warehouse (Article 16(1)(a)(i), of

Directive (EU) 2020/262),

2 = Registered consignee

(Article 16(1)(a)(ii), of Directive (EU)

2020/262),

3 = Temporary registered consignee

Article 16(1)(a)(ii), and Article 18(3) of

Directive (EU) 2020/262),

4 = Direct delivery (Article 16(4) of

Directive (EU) 2020/262),

5 = Exempted consignee

(Article 16(1)(a)(iv), of Directive (EU)

2020/262),

6 = Export (point (iii) and (v) of

Article 16(1)(a) of Directive (EU) 2020/

262),

8 = Unknown destination (consignee

unknown; Article 22 of Directive (EU)

2020/262),

9 = Destination – Certified Consignee

(Article 33(1) of Directive (EU) 2020/262),

10 = Destination – Temporary Certified

Consignee (Articles 33(1) and 35(8) of

Directive (EU) 2020/262);

11 = Destination-Return to the place of

dispatch of the Consignor.

EXCISE DUTY

Journey Time

R

Provide the normal period of time

an3

b

necessary for the journey taking into

account the means of transport and the

distance involved, expressed in hours (H) or

days (D) followed by a two (2) digit

number (examples: H12, or D04).

Indication for "H’ should be less or equal to

24. Indication for "D’ should be less or

equal to the possible values of Maximum

Journey Time per Transport Mode Code

presented in List of Codes 12 of Annex II.

Transport Arrangement

R

Identify the person responsible for

n1

c

arranging the first transport using one of the

following values

1 = Consignor,

2 = Consignee,

3 = Owner of goods,

4 = Other.

ARC

R To be provided by the

Vide List of codes 2 of Annex II.

an21

d

competent authorities of the

Member State of dispatch

upon validation of the draft e-

AD/e-SAD

Date and Time of

R To be provided by the

The addressed time is local time.

DateTime

e

Validation of e-AD/e-

competent authorities of the

SAD

Member State of dispatch

upon validation of the draft e-

AD/e-SAD

Sequence Number

R To be provided by the

Set to 1 at initial validation and then

n..2

f

competent authorities of the

incremented by 1 in each e-AD/e-SAD

Member State of dispatch

generated by the competent authorities of

upon validation of the draft e-

the Member State of dispatch upon each

AD/e-SAD and for each

change of destination.

change of destination

Date and Time of

C The date and time of

The addressed time is local time.

DateTime

g

Validation of Update

validation of the change of

destination message in Table

3, to be provided by the

competent authorities of the

Member State of dispatch in

case of change of destination

R

TRADER Consignor

Trader Excise Number

R

Provide a valid SEED registration number an13

a

of the authorised warehouse keeper,

registered consignor, certified consignor or

temporary certified consignor.

Trader Name

R

an..182

b

Street Name

R

an..65

c

Street Number

O

an..11

d

Postcode

R

an..10

e

EXCISE DUTY

City

R

an..50

f

NAD_LNG

R

Provide the language code presented in List a2

g

of codes 1 of Annex II to define the

language used in this data group.

C "R’ if Origin Type Code in

TRADER Place of

box 9(d) is "1’ or "3"

Dispatch

Tax Warehouse

C "R" if Origin Type Code in

Provide a valid SEED registration number

an13

a

Reference

box 9(d) is "1"

of the tax warehouse of dispatch.

Trader Name

C For box 3(b), 3(c), 3(e)

an..182

b

C and 3(f)

Street Name

an..65

c

Street Number

O "R" if Origin Type Code in

an..11

d

C box 9(d) is "3"

Postcode

an..10

e

City

C

an..50

f

NAD_LNG

C "R" if corresponding text field Provide the language code presented in List a2

g

is used

of codes 1 of Annex II to define the

language used in this data group.

C "R" if Origin Type Code in

OFFICE of Dispatch –

box 9(d) is "2"

Import

Office Reference

R

Provide the code of the customs office

an8

a

Number

responsible for release for free circulation.

Vide List of codes 4 of Annex II.

C "R", except for Message Type

TRADER Consignee

"2 – Submission for export

with local clearance" or for

Destination Type Code 8

(Vide Destination Type Codes

in box 1(a))

Trader Identification

C — "R" for Destination Type

For Destination Type Code

an..16

a

Code 1, 2, 3, 4, 9, 10 and 11

— 1, 2, 3, 4, 9 and 10: provide a valid

— "O" for Destination Type

SEED registration number of the authorised

Code 6

warehouse-keeper, registered consignee,

temporary registered consignee, certified

— This data element does not

consignee or temporary certified consignee,

apply for Destination Type

Code 5 (Vide Destination

— 6: provide the VAT identification

number of the person representing the

Type Codes in box 1(a))

consignor at the office of export.

— 11: provide a valid SEED registration

number of the consignee, which is the

original certified consignor or temporary

certified consignor of the movement.

Trader Name

R

an..182

b

Street Name

R

an..65

c

Street Number

O

an..11

d

Postcode

R

an..10

e

City

R

an..50

f

NAD_LNG

R

Provide the language code presented in List a2

g

of codes 1 of Annex II to define the

language used in this data group.

EXCISE DUTY

EORI Number

C — "O" for Destination Type

Provide the EORI number of the person

an..17

h

Code 6

responsible for lodging the export

declaration as set out in Article 21(1) of

— This data element does not

Directive (EU) 2020/262.

apply for Destination Type

Code 1, 2, 3, 4, 5, 8, 9, 10

and 11.

(Vide Destination Type Codes

in box 1(a))

C "R" for Destination Type

TRADER

Code 5

COMPLEMENT

Consignee

(Vide Destination Type Codes

in box 1(a))

Member State Code

R

Provide the Member State of destination

a2

a

using the Country Code in List of codes 3

of Annex II.

Serial Number of

D "R" if a serial number is

an..255

b

Certificate of Exemption

mentioned on the excise duty

exemption certificate

established in Implementing

Regulation (EU) 2022/1637

C — "R" for Destination Type

Provide the actual place of delivery of the

—

TRADER Place of

Code 1, 4, 9 and 10

excise goods.

Delivery

—"O" for Destination Type

For Destination Type Code 2, the data

Code 2, 3 and 5

group

(Vide Destination Type Codes — is "O" for the e-AD, since the Member

State of dispatch can fill in this box with the

in box 1(a))

address of the registered consignee defined

in SEED,

— does not apply for the draft e-AD.

Trader Identification

C — "R" for Destination Type

For Destination Type Code

an..16

a

Code 1, 9 and 10

— 1: provide a valid SEED registration

— "O" for Destination Type

number of the tax warehouse of destination,

Code 2, 3, and 5

— 2, 3, 5, 9 and 10: provide the VAT

identification number or any other

(Vide Destination Type Code

identifier.

in box 1(a))

Trader Name

C — "R" for Destination Type

an..182

b

Code 1, 2, 3, 5, 9 and 10

— "O" for Destination Type

Code 4

(Vide Destination Type Codes

in box 1(a))

EXCISE DUTY

Street Name

C For box 7(c), 7(e) and 7(f)

an..65

c

Street Number

O — "R" for Destination Type

an..11

d

Postcode

C Code 2, 3, 4, 5, 9 and 10

an..10

e

City

C — "O" for Destination Type

an..50

f

Code 1

(Vide Destination Type Codes

in box 1(a))

NAD_LNG

C "R" if corresponding text field Provide the language code presented in List a2

g

is used

of codes 1 of Annex II to define the

language used in this data group.

C "R" in case of export

OFFICE Place of

(Destination Type Code 6)

Delivery – Customs

(Vide Destination Type Codes

in box 1(a))

Office Reference

R

Provide the code of the office of export at an8

a

Number

which the export declaration will be lodged.

Vide List of codes 4 of Annex II.

R

e-AD/e-SAD

Local Reference Number R

A unique serial number assigned to the e- an..22

a

AD/e-SAD by the consignor which

identifies the consignment in the records of

the consignor.

Invoice Number

R

Provide the number of the invoice relating an..35

b

to the goods. If the invoice has not yet been

prepared, the number of the delivery note or

any other transport document should be

given.

Invoice Date

O The Member State of dispatch The date of the document shown in box

Date

c

may decide to make this data 9(b).

"R"

Origin Type Code

R

The possible values for the origin of the

n1

d

movement are

1 = Origin – Tax warehouse (in the

situations referred to in Article 16(1)(a) of

Directive (EU) 2020/262),

2 = Origin – Import (in the situation

referred to in Article 16(1), point (b), of

Directive (EU) 2020/262),

3 = Origin – Duty Paid (in the situation

referred to in Article 33(1) of Directive

(EU) 2020/262).

EXCISE DUTY

Date of Dispatch

R

The date at which the movement begins in Date

e

accordance with Article 19(1) or

Article 33(3) of Directive (EU) 2020/262.

This date cannot be later than seven (7)

days after the date of submission of the

draft e-AD/e-SAD. The date of dispatch can

be a date in the past in the case referred to

of Article 26 or Article 38 of Directive

(EU) 2020/262.

Time of Dispatch

O The Member State of dispatch The time at which the movement begins in Time

f

may decide to make this data accordance with Article 19(1) or

"R"

Article 33(3) of Directive (EU) 2020/262.

The addressed time is local time.

Upstream ARC

D To be provided by the

The ARC to be provided is the ARC of the an21

g

competent authorities of the

replaced e-AD.

Member State of dispatch

upon validation of new e-ADs

following the validation of the

message "Splitting operation"

(Table 5)

C "R" if Origin Type Code in

9.1

IMPORT SAD

9X

box 9(d) is "2" (import)

Import SAD Number

R The SAD Number shall be

Provide the number of the single

an..21

a

provided either by the

administrative document used for the

consignor at the time of

release for free circulation of the goods

submission of the draft e-AD

concerned.

or by the competent

authorities of the Member

State of dispatch upon

validation of the draft e-AD

R

OFFICE Competent

Authority at Dispatch

Office Reference

R

Provide the code of the office of the

an8

a

Number

competent authorities in the Member State

of dispatch responsible for excise control at

the place of dispatch. Vide List of codes 4

of Annex II.

R

MOVEMENT

GUARANTEE

Guarantor Type Code

R

Identify the person responsible for

n..4

a

providing the guarantee using guarantor

type code in List of codes 5 of Annex II.

C "R" if one of the following

Identify the transporter and, or the owner of 2X

TRADER Guarantor

Guarantor Type Codes

the goods if they provide the guarantee.

applies: 2, 3, 12, 13, 23, 24,

34, 123, 124, 134, 234 or 1234

(Vide Guarantor Type Code in

List of codes 5 of Annex II)

Trader Excise Number

O The Member State of dispatch Provide a valid SEED registration number

an13

a

O may decide to make this data or VAT identification number of the

VAT Number

an..14

b

"R"

transporter or owner of the excise goods.

EXCISE DUTY

C For 12c, d, f and g

an..182

C "O" if Trader Excise Number

an..65

O is provided,and in other cases

an..11

C "R"

an..10

C

an..50

C "R" if corresponding text field Provide the language code presented in List a2

is used

of codes 1 of Annex II to define the

language used in this data group.

R

R

Provide the mode of transport at the time of n..2

the start of the movement, using the codes

in List of codes 6 of Annex II.

If Guarantor Type Code is "No guarantee is

provided according to Articles 17(2)

and 17(5)(b) of Directive (EU) 2020/262",

the Transport Mode Code shall be "Fixed

transport installation" or "Sea Transport".

C "R" if Transport Mode Code is Provide a textual description of the mode of an..350

"Other"

transport.

"O" if otherwise

C "R" if corresponding text field Provide language code, vide List of codes 1 a2

is used

of Annex II to define the language used in

this data group.

C "R" to identify the person

responsible for arranging the

first transport if value in box

1(c) is "3" or "4"

O The Member State of dispatch

an..14

may decide to make this data

"R"

R

an..182

R

an..65

O

an..11

R

an..10

R

an..50

R

Provide the language code presented in List a2

of codes 1 of Annex II to define the

language used in this data group.

O The Member State of dispatch Identify the person carrying out the first

may decide to make this data transport.

"R"

O

an..14

R

an..182

R

an..65

O

an..11

R

an..10

R

an..50

EXCISE DUTY

R

Provide language code, vide List of codes 1 a2

of Annex II to define the language used in

this data group.

R

99X

R

Provide Transport Unit Codes related to the n..2

transport mode indicated in box 13(a).

Vide List of codes 7 of Annex II.

C "R" if the Transport Unit Code Enter the registration number of the

an..35

is other than 5

transport units when the Transport Unit

Code is other than 5.

(Vide box 16(a))

D "R" if commercial seals are

Provide the identification of the

an..35

used

commercial seals, if used to seal the

transport unit.

O

Provide any additional information

an..350

concerning those commercial seals (e.g.

type of seals used).

C "R" if corresponding text field Provide language code presented in List of a2

is used

codes 1 of Annex II to define the language

used in this data group.

O

Provide any additional information

an..350

concerning the transport, e.g. identity of

any subsequent transporter, information

concerning subsequent transport units.

C "R" if corresponding text field Provide the language code presented in List a2

is used

of codes 1 of Annex II to define the

language used in this data group.

R

A separate data group must be used for each 999x

product composing the consignment.

R

Provide a unique sequential number,

n..3

starting with 1.

R

Provide the applicable Excise Product

an4

Code, vide List of codes 10 of Annex II.

If Guarantor Type Code is "No guarantee is

provided according to Article 17(2)

and 17(5)(b) of Directive (EU) 2020/262"

the Excise Product Code must be that of an

energy product.

Excise Product Code S600 is applicable

only to e-SAD pursuant to Article 27(1),

point (a), of Directive 92/83/EEC

R

Provide the CN Code applicable at the date n8

of dispatch.

The value of this data element must be

greater than zero (0).

EXCISE DUTY

Quantity

R

Provide quantity (expressed in the unit of

n..15,3

d

measurement associated with the product

code – Vide Lists of codes 10 and 11 of

Annex II).

For a movement to a registered consignee

referred to in Article 18(3) and certified

consignee referred to in Article 35(8) of

Directive (EU) 2020/262, the quantity shall

not exceed the quantity which it is

authorised to receive.

For a movement to an exempted

organisation referred to in Article 11 of

Directive (EU) 2020/262, the quantity shall

not exceed the quantity registered in the

excise duty exemption certificate.

The value of this data element must be

greater than zero (0).

Gross Mass

R

Provide the gross mass of the consignment n..16,6

e

(the excise goods with packaging).

The value of this data element must be

greater than zero (0).

The Gross Mass must be equal to or higher

than Net Mass.

Net Mass

R

Provide the mass of the excise goods

n..16,6

f

without packaging (for alcohol and

alcoholic beverages, energy products and

for all tobacco products except cigarettes).

The value of this data element must be

greater than zero (0).

The Gross Mass must be equal to or higher

than Net Mass.

Alcoholic strength by

C "R" if applicable for the excise Provide the alcoholic strength (percentage n..5,2

g

Volume in Percentage

good in question

by volume at 20 °C) if applicable in

accordance with List of codes 10 of Annex

II.

The value of this data element must be

greater than zero (0).

The value of this data item must be greater

than 0,5 and less than or equal to 100.

Degree Plato

D "R" if the Member State of

For beer, provide the Degree Plato if the

n..5,2

h

dispatch and, or the Member

Member State of dispatch and, or the

State of destination tax beer

Member State of destination tax beer on

on the basis of degree Plato

that basis. Vide List of codes 10 and 13 of

Annex II.

The value of this data element must be

greater than zero (0).

Fiscal Mark

O

Provide any additional information

an..350

i

concerning the fiscal marks required by the

Member State of destination.

EXCISE DUTY

Fiscal Mark_LNG

C "R" if corresponding text field Provide the language code presented in List a2

j

is used

of codes 1 of Annex II to define the

language used in this data group.

Fiscal Mark Used flag

D "R" if fiscal marks are used

Provide "1" if the goods carry or contain

n1

k

fiscal marks or "0" if the goods do not carry

or contain fiscal marks.

EXCISE DUTY

Designation of Origin

O

This box can be used to give certification

an..350

l

1. in the case of certain wines, relating to

the protected designation of origin or

geographical indication (PDO or PGI) and

the vintage year or the wine-grape variety,

in accordance with Articles 24 and 31 of

Commission Delegated Regulation (EU)

2018/273, Certification shall be given in the

terms mentioned in box 9 of Part I of Annex

VII of Delegated Regulation (EU) 2018/

273. If the product is a PDO or PGI the

terms are followed by the name of the PDO

or PGI and its register number as provided

for in Article 119(1)(b) of Regulation (EU)

No 1308/2013 of the European Parliament

and of the Council.

2. in the case of certain spirit drinks, for

which the marketing is relating to the spirit

category or categories, geographical

indication (GI) and, or the maturation

period or age of the product, in accordance

with the relevant European Union

legislation on spirit drinks (in particular

Articles 10 and 13(6), Chapter III and

Annex I of Regulation (EU) 2019/787)

certification shall be given in the following

terms: "It is hereby certified that the

product described is marketed and labelled

in compliance with Regulation (EU) 2019/

787".

3. For alcoholic beverages produced by

certified independent small producers, the

declaration concerning the type of alcoholic

beverage authorised in the certificate in

accordance with Article 2 of Commission

Implementing Regulation (EU) 2021/

2266 shall be added when it is intended to

claim a reduced excise duty rate in the

Member State of destination.

4. For alcoholic beverages produced by

self-certified independent small producers,

the declaration concerning the status of the

producer in accordance with

Articles 4, 5(1) and 5(2) of Implementing

Regulation (EU) 2021/2266 shall be added

where it is intended to claim a reduced

excise duty rate in the Member State of

destination.

Designation of

C "R" if corresponding text field Provide the language code presented in List a2

m

Origin_LNG

is used

of codes 1 of Annex II to define the

language used in this data group.

EXCISE DUTY

Size of Producer

O

For alcoholic beverages produced by self-

n..15

certified independent small producers, the

annual production quantity in accordance

with Article 5(3) of Implementing

Regulation (EU) 2021/2266 shall be

provided in case it is intended to claim a

reduced excise duty rate in the Member

State of destination.

The value of this data element shall be

greater than zero (0).

Density

C "R" if applicable for the excise Provide the density at 15 °C, if applicable

n..5,2

good in question

in accordance with List of codes 10 of

Annex II.

The value of this data element must be

greater than zero (0).

Commercial Description O The Member State of dispatch Provide the commercial description of the

an..350

may decide to make this data goods in order to identify the products

required

transported.

For the bulk transport of the wines referred

to in paragraphs 1 to 9, 15 and 16 of Part II

of Annex VII to Regulation (EU) No 1308/

2013, the product description shall contain

the optional particulars set out in

Article 120 of the said Regulation, unless

they are shown on the labelling or that it is

planned to show them on the labelling.

For any spirit drink, the commercial

description shall include its legal name in

accordance with Article 10 of Regulation

(EU) 2019/787.

Commercial

C "R" if corresponding text field Provide language code presented in List of a2

Description_LNG

is used

codes 1 of Annex II to define the language

used in this data group.

Brand Name of Products D "R" if the excise goods have a Provide the brand name of the goods, if

an..350

brand name. The Member

applicable.

State of dispatch may decide

that the brand name of the

products transported need not

be provided if it is given in the

invoice or other commercial

document referred to in box

9(b)

Brand Name of

C "R" if corresponding text field Provide language code presented in List of a2

Products_LNG

is used

codes 1 of Annex II to define the language

used in this data group.

Maturation Period or

O

For spirit drinks, the maturation period or an..350

Age of Products

age must correspond to that indicated in

their description, presentation and labelling,

as referred to in Article 13(6) of Regulation

(EU) 2019/787.

EXCISE DUTY

C "R" if corresponding text field Provide language code presented in List of a2

is used

codes 1 of Annex II to define the language

used in this data group.

R

99x

R

Provide the kind of package using one of

an2

the codes in List of codes 8 of Annex II.

C "R" if marked "Countable"

Provide the number of packages if the

n..15

packages are countable in accordance with

List of codes 8 of Annex II.

In case the "Number of Packages" is set to

"0", there shall exist at least one (1)

PACKAGE with the same "Shipping

Marks" and "Number of Packages" with

value greater than "0".

D "R" if commercial seals are

Provide the identification of the

an..35

used

commercial seals, if used to seal the

packages.

O

Provide any additional information

an..350

concerning those commercial seals (e.g.

type of seals used).

C "R" if corresponding text field Provide the language code presented in List a2

is used

of codes 1 of Annex II to define the

language used in this data group.

C — "R" if Number of Packages

an..999

is 0

— "O" if otherwise

D "R" for wine products

included in Part XII of Annex

I to Regulation (EU) No 1308/

R

For wine products included in Part XII of n1

Annex I to Regulation (EU) No 1308/2013,

provide one of the following values

1 = Wine without PDO/PGI,

2 = Varietal wine without PDO/PGI,

3 = Wine with PDO or PGI,

4 = Imported wine,

5 = Other.

D "R" for wine products in bulk Provide the wine-growing zone in which

n..2

(nominal volume of more than the product transported originates in

60 litres)

accordance with Appendix 1 of Annex VII

to Regulation (EU) No 1308/2013.

C "R" if Category of Wine

Provide a "Country Code" as referred in

a2

Product in box 17.2(a) is "4"

List of codes 3 of Annex II other than that

(imported wine)

of an EU Member State or a territory where

Directive (EU) 2020/262 is applicable.

O

an..350

EXCISE DUTY

Other Information_LNG C "R" if corresponding text field Provide the language code presented in List a2

is used

of codes 1 of Annex II to define the

language used in this data group.

D "R" for wine products in bulk

99x

(nominal volume of more than

60 litres)

R

Provide one or several "Wine operation

n..2

Code(s)" in accordance with the list in point

2.1.(e)(ii) of Part B of Annex V to

Delegated Regulation (EU) 2018/273.

DOCUMENT Certificate O

9x

C "R", unless data field 18(c) or Provide a description of any certificate that an..350

18(e) is used

relates to the transported goods, such as

certificates related to the Designation of

Origin referred to in box 17(l).

C "R" if corresponding text field Provide the language code presented in List a2

is used

of codes 1 of Annex II to define the

language used in this data group.

C "R", unless data field 18(a) or Provide a reference to any certificate that

an..350

18(e) is used

relates to the transported goods.

C "R" if corresponding text field Provide the language code presented in List a2

is used

of codes 1 of Annex II to define the

language used in this data group.

C "R", unless data field 18(a) or Provide the document type code presented

an..4

18(c) is used

in List of codes 15 of Annex II to

Commission Implementing Regulation

(EU) No 323/2016.

C "R" if Document Type in box

an..35

18(e) is used

EXCISE DUTY

Table 2

(Regulation 5(6))

Cancellation of the electronic administrative document (not

applicable to e-SAD)

ABC

DE

F

G

ATTRIBUTE

R

a Date and Time of

C To be provided

The addressed time DateTime

Validation of Cancellation

by the competent is local time

authorities of the

Member State of

dispatch upon

validation of the

draft cancellation

message

EXCISE GOODS

R

MOVEMENT e-AD

a ARC

R

Provide the ARC

an21

of the e-AD for

which cancellation

is requested

CANCELLATION

R

a Cancellation Reason

R

Provide the reason n1

for cancelling the

e-AD, using the

codes in Annex II,

List of codes 9

b Complementary

C — "R" if

Provide any

an..350

Information

Cancellation

additional

Reason is 0

information

concerning the

— "O" if

cancellation of the

Cancellation

e-AD

Reason is 1, 2, 3

or 4

— (Vide box

3(a))

c Complementary

C "R" if

Provide the

a2

Information_LNG

corresponding

language code

text field is used

presented in Annex

II, List of codes 1

to define the

language used in

this data group

EXCISE DUTY

Table 3

(referred to in regulation 6(1) and 12(7) of this Part)

Messages concerning the change of destination

A B C

D E

F

G

ATTRIBUTE

R

a Date and Time of Validation C To be provided by the

The addressed time DateTime

of Change of Destination

competent authorities of the is local time.

Member State of dispatch

upon validation of the draft

change of destination message

e-AD/e-SAD Update

R

a Sequence Number

C To be provided by the

Set to 1 at initial

n..2

competent authorities of the validation of the e-

Member State of dispatch

AD/e-SAD and then

upon validation of the draft

incremented by 1

change of destination message upon each change of

destination.

b ARC

R

Provide the ARC of an21

the e-AD/e-SAD of

which the

destination is

changed.

c Journey time

D "R" when the journey time

Provide the normal an3

changes following the change period of time

of destination

necessary for the

journey taking into

account the means

of transport and the

distance involved,

expressed in hours

(H) or days (D)

followed by a two-

digit number

(examples: H12, or

D04). Indication for

"H" shall be less or

equal to 24.

Indication for "D"

shall be less or equal

to the possible

values of Maximum

Journey Time per

Transport Mode

Code presented in

List of codes 12 of

Annex II.

EXCISE DUTY

d Changed Transport

D "R" when the person

Identify the person

n1

responsible for arranging the

responsible for

Arrangement

transport changes following

arranging the

the change of destination

transport using one

of the following

values

1 = Consignor,

2 = Consignee,

3 = Owner of goods,

4 = Other.

e Invoice Number

D "R" when the invoice changes Provide the number an..35

following the change of

of the invoice

destination

relating to the

goods. If the invoice

has not yet been

prepared, the

number of the

delivery note or any

other transport

document shall be

given.

F Invoice Date

O The Member State of dispatch The date of the

date

may decide to make this data document shown in

"R" when the Invoice Number box 2(e).

changes following the change

of destination

EXCISE DUTY

g Transport Mode Code

C "R" when the Transport Mode Provide the mode of n..2

changes following the change transport using the

of destination

codes in List of

codes 6 of Annex II.

"R" if Guarantor Type Code is

given and is "No guarantee is If Guarantor Type

provided according to

Code in box 7(a) (if

Articles 17(2) and 17(5)(b) of given) or in the last

Directive (EU) 2020/262"

e-AD (box 11(a) of

Table 1) or in the

"O" if otherwise

last, if any, "Change

of destination"

message (box 7(b))

that indicated

change of place of

delivery is "No

guarantee is

provided according

to Article 17(2)

and 17(5)(b) of

Directive (EU)

2020/262" the

Transport Mode

Code must be

"Fixed transport

installation" or "Sea

Transport".

h Complementary Information C "R" if Transport Mode Code

Provide a textual

an..350

is given and is "Other"

description of the

mode of transport.

i Complementary

C "R" if corresponding text field Provide language

a2

Information_LNG

is used

code presented in

List of codes 1 of

Annex II to define

the language used in

this data group.

CHANGED Destination

R

EXCISE DUTY

a Destination Type Code

R

Provide the new

n..2

destination of the

movement using

one of the following

values

1 = Tax warehouse

(point (i) of

Article 16(1)(a) of

Directive 2020/

262),

2 = Registered

consignee (point (ii)

of Article 16(1)(a)

of Directive 2020/

262),

3 = Temporary

registered consignee

(point (ii) of

Article 16(1)(a) and

Article 18(3) of

Directive 2020/

262),

4 = Direct delivery

(Article 16(4) of

Directive 2020/

262),

6 = Export (points

(iii) and (v) of

Article 16(1)(a) of

Directive 2020/

262),

9 = Destination –

Certified Consignee

(Article 33(1) of

Directive 2020/

262),

10 = Destination –

Temporary Certified

Consignee (Articles

33(1) and 35(8) of

Directive (EU)

2020/262),

11 = Destination –

Return to the place

of dispatch of the

Consignor.

TRADER New Consignee

D "R" when the consignee

changes following the change

of destination

EXCISE DUTY

a Trader Identification

C — "R" for Destination Type

For Destination

an..16

Code 1, 2, 3 4, 9, 10 and 11

Type Code

— "O" for Destination Type

— 1, 2, 3, 4, 9

Code 6

and 10: provide a

valid SEED

(Vide Destination Type Codes

registration number

in box 3(a))

of the authorised

warehouse-keeper,

registered

consignee, certified

consignee or

temporary certified

consignee,

— 6: provide the

VAT identification

number of the

person representing

the consignor at the

office of export.

— 11: provide a

valid SEED

registration number

of the consignee,

which is the original

certified consignor

or temporary

certified consignor

of the movement.

b Trader Name

R

an..182

c Street Name

R

an..65

d Street Number

O

an..11

e Postcode

R

an..10

f City

R

an..50

g NAD_LNG

R

Provide the

a2

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

C — "O" for Destination Type

Provide the EORI

an..17

h EORI Number

Code 6

number of the

person responsible

— This data element does not

for lodging the

apply for Destination Type

export declaration

Code 1, 2, 3, 4, 9, 10 and 11

as set out in

(Vide Destination Type Codes Article 21(1) of

Directive (EU)

in box 3(a))

2020/262

EXCISE DUTY

TRADER Place of Delivery C —"R" for Destination Type

Provide the actual

Code 1, 4, 9 and 10

place of delivery of

the excise goods.

— "O" for Destination Type

Code 2 and 3 (Vide

For Destination

Type Code 2, the

Destination Type Codes in

data group

box 3(a))

— is "O" after

successful

validation of the

draft change of

destination, since

the Member State of

Dispatch can fill in

this box with the

address of the

Registered

Consignee defined

in SEED,

— does not apply

for the draft change

of destination.

a Trader Identification

C — "R" for Destination Type

For Destination

an..16

Code 1, 9 and 10

Type Code

— "O" for Destination Type

— 1: provide a valid

Code 2 and 3

SEED registration

number of the tax

— (Vide Destination Type

warehouse of

Codes in box 3(a))

destination,

— 2, 3, 9 and 10

provide the VAT

identification

number or any other

identifier.

b Trader Name

C — "R" for Destination Type

an..182

Code 1, 2, 3, 9 and 10

— "O" for Destination Type

Code 4

— (Vide Destination Type

Codes in box 3(a))

c Street Name

C For box 5(c), 5(e) and 5(f)

an..65

d Street Number

O — "R" for Destination Type

an..11

e Postcode

C Code 2, 3, 4, 9 and 10

an..10

f City

C — "O" for Destination Type

an..50

Code 1

—(Vide Destination Type

Codes in box 3(a))

EXCISE DUTY

g NAD_LNG

C "R" if corresponding text field Provide the

a2

is used

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

OFFICE Place of Delivery

C "R" in case of export

– Customs

(Destination Type Code 6)

(Vide Destination Type Codes

in box 3(a))

a Office Reference Number

R

Provide the code of an8

the office of export

at which the export

declaration shall be

lodged in

accordance with

Article 221(2) of

Commission

Implementing

Regulation (EU)

2015/2447

Vide List of codes 4

of Annex II.

Enter a code of a

customs office that

exists in the customs

office list with

export role.

MOVEMENT

D "O" for movements under

GUARANTEE

duty suspension.

This data group does not

apply to movements of goods

already released for

consumption

EXCISE DUTY

a Guarantor Type Code

R

Identify the person n..4

responsible for

providing the

guarantee using

guarantor type code

in List of codes 5 of

Annex II.

If Guarantor Type

Code is "No

guarantee is

provided according

to Article 17(2)

and 17(5)(b) of

Directive (EU)

2020/262", the

Excise Product

Code contained in

the last e-AD (box

17(b) of Table 1) or

in the last, if any,

"Report of receipt/

Report of export"

message (box 7(d)

of Table 6) that

indicated partial

refusal must be an

energy product.

7.1

TRADER Guarantorg

C "R" if one of the following

Identify the

2X

Guarantor Type Codes

transporter and, or

applies

the owner of the

goods if they

2, 3, 12, 13, 23, 24, 34, 123,

provide the

124, 134, 234 or 1234

guarantee.

(Vide Guarantor Type Code

in List of codes 5 of Annex II)

a Trader Excise Number

O The Member State of dispatch Provide a valid

an13

may decide to make this data SEED registration

"R"

number or VAT

identification

number of the

transporter or owner

of the excise goods.

b VAT Number

O

an..14

c Trader Name

C For 7c, d, f and g

an..182

"O" if Trader Excise Number

is provided, otherwise "R"

d Street Name

C

an..65

e Street Number

O

an..11

f Postcode

C

an..10

g City

C

an..50

EXCISE DUTY

h NAD_LNG

C "R" if corresponding text field Provide the

a2

is used

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

TRADER New Transport

C "R" to identify the person

Organiser

responsible for arranging the

transport if the value in box

2(d) is "3" or "4"

a VAT Number

O The Member State of dispatch

an..14

may decide to make this data

"R"

b Trader Name

R

an..182

c Street Name

R

an..65

d Street Number

O

an..11

e Postcode

R

an..10

f City

R

an..50

g NAD_LNG

R

Provide the

a2

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

TRADER New

O The Member State of dispatch Identify the new

Transporter

may decide to make this data person carrying out

"R" when the transporter

the transport.

changes following the change

of destination

a VAT Number

O

an..14

b Trader Name

R

an..182

c Street Name

R

an..65

d Street Number

O

an..11

e Postcode

R

an..10

f City

R

an..50

g NAD_LNG

R

Provide the

a2

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

TRANSPORT DETAILS

D "R" when the transport details

99x

have changed following the

change of destination

EXCISE DUTY

a Transport Unit Code

R

Provide Transport

n..2

Unit Code(s) related

to the transport

mode indicated in

box 2(g), vide List

of codes 7 of Annex

II.

b Identity of Transport Units

C "R" if the Transport Unit

Enter the

an..35

Code is other than 5

registration number

of the transport

(Vide box 10(a))

unit(s) when the

Transport Unit Code

is not 5.

c Identity of Commercial Seal D "R" if commercial seals are

Provide the

an..35

used

identification of the

commercial seals, if

used to seal the

transport unit.

d Seal Information

O

Provide any

an..350

additional

information

concerning those

commercial seals

(e.g. type of seals

used).

e Seal Information_LNG

C "R" if corresponding text field Provide language

a2

is used

code, vide List of

codes 1 of Annex II.

f Complementary Information O

Provide any

an..350

additional

information

concerning the

transport, e.g.

identity of any

subsequent

transporter,

information

concerning

subsequent transport

units.

g Complementary

C "R" if corresponding text field Provide the

a2

Information_LNG

is used

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

EXCISE DUTY

Table 4

(Regulations 6(5), 6(8) and 9(2)(b)

Notification of change of destination/Notification of splitting

A B C

D E

F

G

EXCISE

R

NOTIFICATION

a Notification Type

R To be provided by the competent

Provide the reason

n1

authorities of the Member State of

for the notification

destination (in the case of

using one of the

Notification of Change of

following values

Destination) or of the Member State

1 = Change of

of dispatch (in the case of

destination

Notification of splitting)

2 = Splitting

b Notification Date and Time R To be provided by the competent

The addressed time DateTime

authorities of the Member State of is local time.

destination (in the case of

Notification of Change of

Destination) or of the Member State

of dispatch (in the case of

Notification of splitting)

c ARC

R To be provided by the competent

Provide the ARC of an21

authorities of the Member State of

the e-AD or e-SAD

destination (in the case of

(the latter only in

Notification of Change of

case of change of

Destination) or of the Member State

destination) for

of dispatch (in the case of

which the

Notification of splitting)

notification is

provided.

d Sequence Number

R To be provided by the competent

Provide the

n..2

authorities of the Member State of

Sequence Number

destination (in the case of

of the e-AD or e-

Notification of Change of

SAD (the latter only

Destination) or of the Member State

in case of change of

of dispatch (in the case of

destination).

Notification of splitting)

Set to 1 at initial

validation of the e-

AD or e-SAD (the

latter only in case of

change of

destination) and

then incremented by

1 upon each change

of destination.

DOWNSTREAM ARC

C "R" if the Notification Type is 2 in

9x

box 1(a)

To be provided by the competent

authorities of the Member State of

dispatch

EXCISE DUTY

a ARC

R To be provided by the competent

an21

authorities of the Member State of

dispatch

Table 5

(referred to in regulations 9(1) and 12(7) of this Part)

Splitting of consignment (not applicable to e-SAD)

A B C

D E

F

G

R

e-AD Splitting

a Upstream ARC

R

Provide the ARC of

an21

the e-AD to be split.

Vide List of codes 2 of

Annex II.

R

MSA of Splitting

a Member State Code

R

Provide the Member a2

State in the territory of

which is carried out

the splitting of the

movement using the

Member State code in

List of codes 3 of

Annex II.

R

Splitting is achieved

9x

e-AD Split Details

by fully replacing the

concerned e-AD by

two or several new

ones.

a Local Reference Number

R

A unique serial

an..22

number assigned to

the e-AD by the

consignor which

identifies the

consignment in the

records of the

consignor.

EXCISE DUTY

b Journey Time

D "R" when the journey time

Provide the normal

an3

changes following the

period of time

splitting operation

necessary for the

journey taking into

account the means of

transport and the

distance involved,

expressed in hours (H)

or days (D) followed

by a two (2) digit

number (examples

H12, or D04).

Indication for "H"

should be less or equal

to 24. Indication for

"D" should be less or

equal to the possible

values of Maximum

Journey Time per

Transport Mode Code

presented in List of

codes 12 of Annex II.

Changed Transport

D "R" when the person

Identify the person

n1

c

Arrangement

responsible for arranging the

responsible for

transport changes following

arranging the first

the splitting operation

transport using one of

the following values

1 = Consignor,

2 = Consignee,

3 = Owner of goods,

4 = Other.

R

3.1

CHANGED Destination

EXCISE DUTY

a Destination Type Code

R

Provide the

n..2

destination of the

movement using one

of the following

values

1 = Tax warehouse

(point (i) of

Article 16(1)(a) of

Directive (EU) 2020/

262),

2 = Registered

consignee (point (ii)

of Article 16(1), point

(a), of Directive (EU)

2020/262),

3 = Temporary

registered consignee

(Article 16(1), point

(a)(ii) and

Article 18(3) of

Directive (EU) 2020/

262),

4 = Direct delivery

(Article 16(4) of

Directive (EU) 2020/

262),

6 = Export

(Article 16(1), point

(a)(iii) and (v), of

Directive (EU) 2020/

262),

8 = Unknown

destination (consignee

unknown; Article 22

of Directive (EU)

2020/262).

C "O" if the Destination Type

For Destination Type

3.2

TRADER New Consignee

Code is other than 8

Code

(Vide Destination Type Codes 1, 2, 3, 4 and 6

Change of the

in box 3.1(a))

consignee following

the splitting operation

renders this data group

"R".

EXCISE DUTY

a Trader Identification

C — "R" for Destination Type

For Destination Type

an..16

Code 1, 2, 3 and 4

Code

— "O" for Destination Type

— 1, 2, 3 and 4

Code 6

provide a valid SEED

registration number of

— This data element does not

the authorised

apply for Destination Type

warehouse-keeper or

Code 8

registered consignee,

(Vide Destination Type Codes

— 6: provide the VAT

in box 3.1(a))

identification number

of the person

representing the

consignor at the office

of export.

b Trader Name

R

an..182

Street Name

R

an..65

c

d Street Number

O

an..11

Postcode

R

an..10

e

City

R

an..50

f

g NAD_LNG

R

Provide the language a2

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

h EORI Number

C — "O" for Destination Type

Provide the EORI

an..17

Code 6

number of the person

responsible for

— This data element does not

lodging the export

apply for Destination Type

declaration as set out

Code 1, 2, 3, 4 and 8

in Article 21(1) of

(Vide Destination Type Codes Directive (EU) 2020/

262. in box 3.1(a))

TRADER Place of Delivery C — "R" for Destination Type

3.3

Code 1 and 4

— "O" for Destination Type

Code 2 and 3

(Vide Destination Type Codes

in box 3.1(a))

a Trader Identification

C — "R" for Destination Type

For Destination Type

an..16

Code 1

Code

— "O" for Destination Type

— 1: provide a valid

Code 2 and 3

SEED registration

number of the tax

(Vide Destination Type Codes

warehouse of

in box 3.1(a))

destination,

— 2 and 3: provide

the VAT identification

number or any other

identifier.

EXCISE DUTY

b Trader Name

C — "R" for Destination Type

an..182

Code 1, 2 and 3

— "O" for Destination Type

Code 4

(Vide Destination Type Codes

in box 3.1(a))

Street Name

C For box 3.3(c),

an..65

c

O 3.3(e) and 3.3(f)

d Street Number

an..11

Postcode

C — "R" for Destination Type

an..10

e

C Code 2, 3 and 4

City

an..50

f

— "O" for Destination Type

Code 1

(Vide Destination Type Codes

in box 3.1(a))

g NAD_LNG

C "R" if corresponding text field Provide the language a2

is used

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

OFFICE Place of Delivery C "R" in case of export

3.4

(Changed Destination Type

– Customs

Code 6)

(Vide Destination Type Codes

in box 3.1(a))

a Office Reference Number

R

Provide the code of

an8

the office of export at

which the export

declaration will be

lodged in accordance

with Commission

Delegated Regulation

(EU) 2015/2446

Vide List of codes 4 of

Annex II.

C "R" to identify the person

3.5

TRADER New Transport

responsible for arranging the

Organiser

transport if the value in box

3(c) is "3" or "4"

a VAT Number

O The Member State of dispatch

an..14

may decide to make this data

"R"

b Trader Name

R

an..182

Street Name

R

an..65

c

d Street Number

O

an..11

Postcode

R

an..10

e

City

R

an..50

f

EXCISE DUTY

g NAD_LNG

R

Provide the language a2

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

TRADER New Transporter O The Member State of dispatch Identify the person

3.6

may decide to make this data carrying out the new

"R" when the transporter

transport.

changes following the

splitting operation

a VAT Number

O

an..14

b Trader Name

R

an..182

Street Name

R

an..65

c

d Street Number

O

an..11

Postcode

R

an..10

e

City

R

an..50

f

g NAD_LNG

R

Provide the language a2

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

D "R" when the transport details

3.7

TRANSPORT DETAILS

99X

have changed following the

splitting operation

a Transport Unit Code

R

Provide the Transport n..2

Unit Code(s). Vide

List of codes 7 of

Annex II.

b Identity of Transport Units

C "R" if the Transport Unit

Enter the registration an..35

Code is other than 5

number of the

transport unit(s) when

(Vide box 3.7(a))

the Transport Unit

Code is other than 5.

Identity of Commercial Seal D "R" if commercial seals are

Provide the

an..35

c

used

identification of the

commercial seals, if

used to seal the

transport unit.

d Seal Information

O

Provide any additional an..350

information

concerning those

commercial seals (e.g.

type of seals used).

Seal Information_LNG

C "R" if corresponding text field Provide the language a2

e

is used

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

EXCISE DUTY

Complementary

O

Provide any additional an..350

f

Information

information

concerning the

transport, (e.g.

identity of any

subsequent

transporter,

information

concerning

subsequent transport

units).

g Complementary

C "R" if corresponding text field Provide the language a2

Information_LNG

is used

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

R

A separate data group 999x

3.8

E-AD Body

must be used for each

product composing

the consignment.

a Body Record Unique

R

Provide the Body

n..3

Reference

Record Unique

Reference of the

product in the original

split e-AD. The Body

Record Unique

Reference must be

unique per "e-AD

Split Details".

The value of this data

element shall be

greater than zero (0).

b Excise Product Code

R

Provide the applicable an..4

excise product code,

vide List of codes 10

of Annex II.

CN Code

R

Provide the CN code

n8

c

applicable at the date

of submission of the

splitting operation.

The value of this data

element must be

greater than zero (0).

EXCISE DUTY

d Quantity

R

Provide quantity

n..15,3

(expressed in the unit

of measurement

associated with the

product code – Vide

Lists of codes 10

and 11 of Annex II).

For a movement to a

registered consignee

referred to in

Article 18(3) of

Directive (EU) 2020/

262, the quantity shall

not exceed the

quantity which he is

authorised to receive.

For a movement to an

exempted organisation

referred to in

Article 11 of Directive

(EU) 2020/262, the

quantity shall not

exceed the quantity

registered in the

excise duty exemption

certificate.

The value of this data

element must be

greater than zero (0).

Gross Mass

R

Provide the gross

n..16,6

e

mass of the

consignment (the

excise goods with

packaging).

The value of this data

element must be

greater than zero (0).

The Gross Mass must

be equal to or higher

than Net Mass.

Net Mass

R

Provide the mass of

n..16,6

f

the excise goods

without packaging.

The value of this data

element must be

greater than zero (0).

The Gross Mass must

be equal to or higher

than Net Mass.

EXCISE DUTY

Fiscal Mark

O

Provide any additional an..350

i

information

concerning the fiscal

marks required by the

Member State of

destination.

Fiscal Mark_LNG

C "R" if corresponding text field Provide the language a2

j

is used

code presented in List

of codes 1 in Annex II

to define the language

used in this data

group.

Fiscal Mark Used Indicator D "R" if fiscal marks are used

Provide "1" if the

n1

k

goods contain or carry

fiscal marks or "0" if

the goods do not

contain or carry fiscal

marks.

o Density

C "R" if applicable for the

Provide the density at n..5,2

excise good in question

15 °C, if applicable in

accordance with List

of codes 10 in the

table in Annex II.

The value of this data

element must be

greater than zero (0).

p Commercial Description

O The Member State of dispatch Provide the

an..350

may decide to make this data commercial

required

description of the

goods in order to

identify the products

transported.

q Commercial

C "R" if corresponding text field Provide the language a2

Description_LNG

is used

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

Brand Name of Products

D "R" if the excise goods have a Provide the brand

an..350

r

brand name

name of the goods, if

applicable.

Brand Name of

C "R" if corresponding text field Provide the language a2

s

Products_LNG

is used

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

R

3.8.1

PACKAGE

99x

a Kind of Packages Code

R

Provide the kind of

an2

package, using one of

the codes in List of

codes 8 of Annex II.

EXCISE DUTY

b Number of Packages

C "R" if marked "Countable"

Provide the number of n..15

packages if the

packages are

countable in

accordance with List

of codes 8 of Annex

II.

In case the "Number

of Packages" is set to

"0", then there should

exist at least one (1)

PACKAGE with the

same "Shipping

Marks" and "Number

of Packages" with

value greater than "0".

Identity of Commercial Seal D "R" if commercial seals are

Provide the

an..35

c

used

identification of the

commercial seals, if

used to seal the

packages.

d Seal Information

O

Provide any additional an..350

information

concerning those

commercial seals (e.g.

type of seals used).

Seal Information_LNG

C "R" if corresponding text field Provide the language a2

e

is used

code presented in List

of codes 1 of Annex II

to define the language

used in this data

group.

Shipping Marks

C — "R" if Number of Packages

an..999

f

is 0

"O" if otherwise

EXCISE DUTY

Table 6

(Regulations 10(6) and 13(8))

Report of receipt/Report of export

A B C

D E

F

G

ATTRIBUTE

R

a Date and Time of Validation of

C To be provided by the

The addressed time

DateTime

Report of Receipt/Report of Export

competent authorities of the is local time.

Member State of

destination/export upon

validation of the Report of

receipt/Report of export

EXCISE GOODS MOVEMENT R

a ARC

R

Provide the ARC of an21

the e-AD/e-SAD.

Vide List of codes 2

of Annex II.

b Sequence Number

R

Provide the

n..2

sequence number of

the e-AD/e-SAD.

Set to 1 at initial

validation of the e-

AD/e-SAD and then

incremented by 1

upon each change of

destination

TRADER Consignee

C "R", except where Message

Type data element in the

corresponding electronic

administrative document is

set to "2 – Submission for

export with local clearance"

EXCISE DUTY

a Trader Identification

C — "R" for Destination Type For Destination

an..16

Code 1, 2, 3, 4, 9, 10 and 11 Type Code

— "O" for Destination Type — 1, 2, 3, 4, 9

Code 6

and 10 provide a

valid SEED

— Does not apply for

registration number

Destination Type Code 5

of the authorised

warehousekeeper,

(Vide Destination Type

Codes in box 1(a) of Table registered

consignee,

1)

temporary registered

consignee, certified

consignee or

temporary certified

consignee,

— 6: provide the

VAT identification

number of the

person representing

the consignor at the

office of export.

— 11: provide a

valid SEED

registration number

of the consignee,

which is the original

certified consignor

or temporary

certified consignor

of the movement

b Trader Name

R

an..182

c Street Name

R

an..65

d Street Number

O

an..11

e Postcode

R

an..10

f City

R

an..50

g NAD_LNG

R

Provide the

a2

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

h EORI Number

C — "O" for Destination Type Provide the EORI

an..17

Code 6

number of the

person responsible

— This data element does

for lodging the

not apply for Destination

export declaration

Type Code 1, 2, 3, 4, 5, 8, 9

as set out in

and 10

Article 21(1) of

Directive (EU)

(Vide Destination Type

Codes in box 1(a) of Table 2020/262

1)

EXCISE DUTY

TRADER Place of Delivery

C — "R" for Destination Type Provide the actual

Code 1 and 4

place of delivery of

the excise goods.

— "O" for Destination Type

Code 2, 3, 5, 9 and 10

(Vide Destination Type

Codes in box 1(a) of Table

1)

a Trader Identification

C — "R" for Destination Type For Destination

an..16

Code 1

Type Code

— "O" for Destination Type — 1: provide a valid

Code 2, 3 and 5

SEED registration

number of the tax

(Vide Destination Type

warehouse of

Codes in box 1(a) of Table

destination,

1)

— 2, 3, 5, 9 and 10

provide the VAT

identification

number or any other

identifier.

b Trader Name

C — "R" for Destination Type

an..182

Code 1, 2, 3, 5, 9 and 10

— "O" for Destination Type

Code 4

(Vide Destination Type

Codes in box 1(a) of Table

1)

c Street Name

C For box 4(c), 4(e) and 4(f)

an..65

d Street Number

O — "R" for Destination Type

an..11

e Postcode

C Code 2, 3, 4, 5, 9 and 10

an..10

f City

C

an..50

— "O" for Destination Type

Code 1

(Vide Destination Type

Codes in box 1(a) of Table

1)

g NAD_LNG

C "R" if corresponding text

Provide the

a2

field is used

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

OFFICE of Destination

C "R" for Destination Type

Code 1, 2, 3, 4, 5, 9, 10

and 11

(Vide Destination Type

Codes in box 1(a) of Table

1)

EXCISE DUTY

a Office Reference Number

R

Provide the code of an8

the office of the

competent

authorities in the

Member State of

destination

responsible for

excise control at the

place of destination.

Vide List of codes 4

of Annex II.

REPORT of Receipt/Export

R

a Date of Arrival of the Excise Goods R

The date when the

Date

movement ends in

accordance with

Articles 19(2)

and 33(4) of

Directive (EU)

2020/262.

b Global Conclusion of Receipt

R

The possible values n..2

are

1 = Receipt

accepted and

satisfactory,

2 = Receipt

accepted although

unsatisfactory,

3 = Receipt refused,

4 = Receipt partially

refused,

21 = Exit accepted

and satisfactory,

22 = Exit accepted

although

unsatisfactory,

23 = Exit refused.

c Complementary information

O

Provide any

an..350

additional

information

concerning the

receipt of the excise

goods.

d Complementary information_LNG C "R" if corresponding text

Provide the

a2

field is used

language code

presented in List of

codes 1 of Annex II

to define the

language used in

this data group.

EXCISE DUTY

BODY REPORT of Receipt/

C "R" if the value of the

999X

Export

Global Conclusion of

Receipt is other than 1

and 21

(Vide box 6(b))

a Body Record Unique Reference

R

Provide the Body

n..3

Record Unique

Reference of the

associated e-AD/e-

SAD (box 17(a) of

Table 1) related to

the same excise

product as in the

associated e-AD/e-

SAD for which one

of the codes other

than 1 and 21 is

applicable.

The value of this

data element must

be greater than zero

(0).

b Indicator of Shortage or Excess

D "R" when a shortage or

Possible values are: a1

excess is detected for the

S = Shortage,

body record concerned

E = Excess.

c Observed Shortage or Excess

C "R" if indicator in box 7(b)

Provide quantity

n..15,3

is indicated

(expressed in the

unit of measurement

associated with the

product code – Vide

Lists of codes 10

and 11)

The value of this

data element must

be greater than zero

(0)

d Excise Product Code

R

Provide the

an4

applicable excise

product code, vide

List of codes 10 of

Annex II.

EXCISE DUTY

e Refused Quantity

C "R" if the Global

Provide quantity for n..15,3

Conclusion of Receipt code each body record for

is 4

which excise goods

are refused

(Vide box 6(b))

(expressed in the

unit of measurement

associated with the

product code – vide

Lists of codes 10

and 11 of Annex II).

The value of this

data element must

be greater than zero

(0)

7.1

UNSATISFACTORY REASON

D "R" for each body record for

9X

which the Global

Conclusion of Receipt code

2, 3, 4, 22 or 23 applies

(Vide box 6(b))

a Unsatisfactory Reason

R

Possible values are: n1

0 = Other,

1 = Excess,

2 = Shortage,

3 = Goods damaged,

4 = Broken seal,

5 = Reported by

ECS,

7 = Quantity higher

than the one on the

temporary

authorisation.

b Complementary Information

C — "R" if Unsatisfactory

Provide any

an..350

Reason Code is 0

additional

information

— "O" if Unsatisfactory

concerning the

Reason Code is 1, 2, 3, 4, 5

receipt of the excise

or 7

goods.

(Vide box 7.1(a))

c Complementary Information_LNG C "R" if corresponding text

Provide the

a2.

field is used

language code

indicated in List of

codes 1 of Annex II

to define the

language used in

this data group.

EXCISE DUTY

ANNEX II

Substituted by

(referred to in regulation 3(2) of this Part)

L.N. 50 of 2023.

List of codes

1. LANGUAGE CODES

Code

Description

bg

Bulgarian

bt

Bulgarian (Latin character)

hr

Croatian

cs

Czech

da

Danish

nl

Dutch

en

English

et

Estonian

fi

Finnish

fr

French

ga

Gaelic

gr

Greek (Latin character)

de

German

el

Greek

hu

Hungarian

it

Italian

lv

Latvian

lt

Lithuanian

mt

Maltese

pl

Polish

pt

Portuguese

ro

Romanian

sk

Slovak

sl

Slovenian (Slovene)

es

Spanish

sv

Swedish

EXCISE DUTY

2. ADMINISTRATIVE REFERENCE CODE

Field

Content

Field Type

Example

Year

Numeric 2

Identifier of the MS where the e-AD/ Alphabetic 2

ES

e-SAD was initially submitted

Nationally assigned unique code

Alphanumeric 15

7R19YTE17UI

(digits and capital

C8J4

letters)

Type of movement

Alphanumeric 1

P

Control digit

Numeric 1

Field 1 is the last two (2) digits of the year of formal acceptance

of movement.

Field 2 is the country code referred to in List of codes 3.

Field 3 is to be filled with a unique identifier for each EMCS

movement. The way this field is used is under the responsibility of the

Member States, but each EMCS movement must have a unique

number

Field 4 gives an identifier for the type of the movement. The

value is "P" for a movement of goods already released for

consumption and any other value for a movement of goods under duty

suspension

Field 5 gives the control digit for the entire ARC that will help

detect an error when keying the ARC.

3. COUNTRY CODES

Must be identical to the codes established in the nomenclature

of countries and territories for the European statistics on international

trade in goods set out in Annex I to Commission Implementing

Regulation (EU) 2020/1470, except

— For Greece, where the letters EL instead of GR must be used.

4. CUSTOMS

OFFICE

REFERENCE

NUMBER

(COR)

The COR is composed of an identifier of the Country Code of

the Member State followed by a six (6) digit alphanumeric national

number, example IT0830AB.

EXCISE DUTY

5. GUARANTOR TYPE CODE

Code

Description

Consignor

Transporter

Owner of the excise product

Consignee

No guarantee is provided according to Article 17(2) and 17(5)(b) of

Directive (EU) 2020/262

Joint guarantee of the consignor and of the transporter

Joint guarantee of the consignor and of the owner of the excise products

Joint guarantee of the consignor and of the consignee

Joint guarantee of the transporter and of the owner of the excise products

Joint guarantee of the transporter and of the consignee

Joint guarantee of the owner of the excise products and of the consignee

Joint guarantee of the consignor, of the transporter and of the owner of the

excise products

Joint guarantee of the consignor, of the transporter and of the consignee

Joint guarantee of the consignor, of the owner of the excise products and

of the consignee

Joint guarantee of the transporter, of the owner of the excise products and

of the consignee

Joint guarantee of the consignor, of the transporter, of the owner of the

excise products and of the consignee

6. TRANSPORT MODE CODE

Code

Description

Other

Sea Transport

Rail transport

Road transport

Air transport

Postal consignment

Fixed transport installations

Inland waterway transport

7. TRANSPORT UNIT CODE

Code

Description

Container

Vehicle

Trailer

Tractor

Fixed transport installation

EXCISE DUTY

8. PACKAGING CODES

Use the codes of Annex VI of Recommendation No 21, adopted

by the United Nations Centre for Trade Facilitation and Electronic

Business.

9. CANCELLATION REASON CODE

Code

Description

Other

Typing error

Commercial transaction interrupted

Duplicate e-AD

The movement has not begun at the date of dispatch

10. EXCISE PRODUCT

EPC

CAT UNIT

Description

A

P

D

T

Cigarettes, as defined in Article 3 of Council

N

N

N

Directive 2011/64/EU, and products treated as

cigarettes in accordance with Article 2(2) of the

said Directive

T

Cigars and cigarillos, as defined in Article 4 of

N

N

N

Directive 2011/64/EU

T

Fine-cut tobacco for the rolling of cigarettes, as N

N

N

defined in Article 5(2) of Directive 2011/64/EU

T

Smoking tobacco, as defined in Article 5(1) of

N

N

N

Directive 2011/64/EU, other than fine-cut

tobacco for the rolling of cigarettes, as defined

in Article 5(2) of the said Directive, and

products treated as smoking tobacco other than

fine-cut tobacco for the rolling of cigarettes in

accordance with Article 2(2) of the said

Directive

B

Beer, as defined in Article 2 of Directive 92/83/ Y

Y

N

EEC

W

Still wine and still fermented beverages other

Y

N

N

than wine and beer, as defined in Articles 8(1)

and 12(1) of Directive 92/83/EEC

W

Sparkling wine and sparkling fermented

Y

N

N

beverages other than wine and beer, as defined

in Articles 8(2) and 12(2) of Directive 92/83/

EEC

I

Intermediate products, as defined in

Y

N

N

Article 17 of Directive 92/83/EEC

S

Spirituous beverages, as defined in Article 20, Y

N

N

first, second and third indent of Directive 92/83/

EEC

EXCISE DUTY

S

Ethyl alcohol, as defined in Article 20, first

Y

N

N

indent of Directive 92/83/EEC, falling within

CN codes 2207 and 2208 , other than spirituous

beverages (S200)

S

Partially denatured alcohol, falling under

Y

N

N

Article 20 of Directive 92/83/EEC, being

alcohol which has been denatured but which

does not yet fulfil the conditions to benefit from

the exemption foreseen in Article 27(1)(a) or (b)

of that Directive, other than spirituous beverages

(S200)

S

Products containing ethyl alcohol, as defined in Y

N

N

Article 20, first indent of Directive 92/83/EEC,

falling within CN codes other than 2207 and

S

Completely denatured alcohol, falling under

Y

N

N

Article 20 of Directive 92/83/EEC, being

alcohol which has been denatured and fulfils the

conditions to benefit from the exemption

provided for in Article 27(1)(a) of the said

Directive

E

Vegetable and animal oils – Products falling

N

N

Y

under CN codes 1507 to 1518 , if these are

intended for use as heating fuel or motor fuel

(Article 20(1)(a) of Council Directive 2003/96/

EC)

E

Mineral oils (energy products) – Products falling N

N

Y

under CN codes

2707 10, 2707 20, 2707 30, and

2707 50 (Article 20(1)(b) of Directive 2003/96/

EC)

E

Leaded petrol falling under CN codes

N

N

Y

2710 12 31, 2710 12 51 and 2710 12 59

(Article 20(1)(c) of Directive 2003/96/EC)

E

Unleaded petrol falling under CN codes

N

N

Y

2710 12 31, 2710 12 41, 2710 12 45 and

2710 12 49 (Article 20(1)(c) of Directive 2003/

96/EC)

E

Gasoil, unmarked falling under CN codes

N

N

Y

2710 19 43, 2710 19 46, 2710 19 47,

2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17

and 2710 20 19 (Article 20(1)(c) of Directive

2003/96/EC)

E

Gasoil, marked falling under CN codes

N

N

Y

2710 19 43, 2710 19 46, 2710 19 47,

2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17

and 2710 20 19 (Article 20(1)(c) of Directive

2003/96/EC)

EXCISE DUTY

E

Kerosene, falling under CN codes 2710 19 21

N

N

Y

and unmarked kerosene under with CN code

2710 19 25 (Article 20(1)(c) of Directive 2003/

96/EC)

E

Kerosene, marked falling under CN codes

N

N

Y

2710 19 25 (Article 20(1)(c) of Directive 2003/

96/EC)

E

Heavy fuel oil falling under CN codes

N

N

N

2710 19 62, 2710 19 64, 2710 19 68,

2710 20 31, 2710 20 35 and 2710 20 39

(Article 20(1)(c) of Directive 2003/96/EC)

E

Products falling under CN codes 2710 12 21,

N

N

Y

2710 12 25, 2710 19 29 and 2710 20 90 (only

for products of which less than 90 % by volume

(including losses) distils at 210 °C and 65 % or

more by volume (including losses) distils at

250 °C by the ISO 3405 method (equivalent to

the ASTM D 86 method)) in bulk commercial

movements (Article 20(1)(c) of Directive 2003/

96/EC)

E

Products falling under CN codes 2710 12 11,

N

N

Y

2710 12 15, 2710 12 70, 2710 12 90,

2710 19 11, 2710 19 15, 2710 19 31,

2710 19 35, 2710 19 51 and 2710 19 55

(Article 20(1)(c) of Directive 2003/96/EC)

E

Liquefied petroleum gases and other gaseous

N

N

N

hydrocarbons (LPG) of CN codes 2711 12 11 to

2711 19 00 (Article 20(1)(d) of Directive 2003/

96/EC)

E

Saturated acyclic hydrocarbons falling under CN N

N

N

code 2901 10 (Article 20(1)(e) of Directive

2003/96/EC)

E

Cyclic hydrocarbons falling under CN codes

N

N

Y

2902 20 , 2902 30 , 2902 41, 2902 42, 2902 43

and 2902 44 (Article 20(1)(f) of Directive 2003/

96/EC)

E

Products falling within CN code 2905 11 00

N

N

Y

(methanol (methyl alcohol)), which are not of

synthetic origin, if these are intended for use as

heating fuel or motor fuel (Article 20(1)(g) of

Directive 2003/96/EC)

E

Fatty-acid mono-alkyl esters, containing by

N

N

Y

weight 96,5 % or more of esters (FAMAE)

falling under CN code 3826 00 10 (Article

20(1)(h) of Directive 2003/96/EC)

EXCISE DUTY

Products falling under CN codes 3824 99 86 ,

N

N

Y

3824 99 92 (excluding anti-rust preparations

containing amines as active constituents and

inorganic composite solvents and thinners for

varnishes and similar products), 3824 99 93 ,

3824 99 96 (excluding anti-rust preparations

containing amines as active constituents and

inorganic composite solvents and thinners for

varnishes and similar products) and 3826 00 90 ,

if these are intended for use as heating fuel or

motor fuel (Article 20(1)(h) of Directive 2003/

96/EC)

Additives falling under CN codes 3811 11 ,

N

N

N

3811 19 00 and 3811 90 00

Note referring to the table: The CN Codes used in the table for

energy products are those of Commission Regulation (EC) No 2031/

2001 (OJ L 279, 23.10.2001, p. 1) and Commission Implementing

Regulation (EU) 2017/1925 (OJ L 282, 31.10.2017, p. 1), as laid down

in Directive 2003/96/EC and Commission Implementing Decision

(EU) 2018/552 (OJ L 91, 9.4.2018, p. 27).

Legend of table columns

EPC

Excise Product Code

CAT

Excise product category

UNIT

Unit of measurement (from list 11)

A

Alcoholic strength must be given (Yes/No)

P

Degree Plato may be given (Yes/No)

D

Density at 15 °C must be given (Yes/No)

11. UNITS OF MEASUREMENT

Unit of measurement code

Description

Kg

Litre (temperature of 15 °C)

Litre (temperature of 20 °C)

1 000 units

12. MAXIMUM JOURNEY TIME PER TRANSPORT

MODE CODE

Transport Mode Code

Maximum Journey Time

EXCISE DUTY

Note 1: The value "0" refers to multimode transport (which

involves unloading and reloading of cargo) and covers the cases of

Group Consignments, Export, Split and Change of destination.

Note 2: In case of export, the journey time is the estimated

duration of the journey up to the exit of customs territory of the Union.

Note 3: For movements of goods already released for

consumption (e-SAD), an extra 30 days are added to the maximum

journey time.

13. National Administration-Degree Plato

Country

Rate(s) Structure for Beer in °Plato

AT – Austria

Yes

BE – Belgium

Yes

BG – Bulgaria

Yes

CZ – Czechia

Yes

DE – Germany

Yes

EL – Greece

Yes

ES – Spain

Yes

IT – Italy

Yes

LU – Luxembourg

Yes

MT – Malta

Yes

NL – Netherlands

Yes

PL – Poland

Yes

PT – Portugal

Yes

RO – Romania

Yes

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.

EXCISE DUTY

PART J

Exemption Certificate

Serial No (optional, depending on national requirements)

1. ELIGIBLE INSTITUTION/INDIVIDUAL

Designation/Name …

Street and No …

Postcode, City/place …

Host Member State …

Email address …

Delivery address (to be completed if different from above)

Street and No …

Postcode, City/place …

Email address …

2. COMPETENT AUTHORITY FOR ISSUING THE STAMP

Name …

Address …

Telephone number …

Email address …

3. DECLARATION BY THE ELIGIBLE INSTITUTION OR INDIVIDUAL

The eligible institution or individual (delete as appropriate) hereby declares that

(a)

The goods indicated in box 5 are intended

(please tick the appropriate box)

☐for the personal use of

☐ or the official use of

☐ a foreign diplomatic ☐a member of a foreign consular representation

mission

☐ a foreign consular

☐ a member of a foreign consular representation

representation

☐ an international

☐ a staff member of an international organisation

organisation

☐ an armed force of a State being a party to the North Atlantic Treaty (NATO

force)

☐ the armed forces of the United Kingdom stationed in Cyprus

☐ the armed forces of a Member State taking part in a Union activity under the

common security and defence policy

☐ consumption under an agreement concluded with third countries or

international organisations provided that such an agreement is allowed or authorised with

regard to exemption from value added tax

Designation of the eligible institution (vide box 4)

EXCISE DUTY

(b)

the goods described in box 5 comply with the conditions and limitations

applicable to the exemption in the host Member State mentioned in box 1; and

(c)

that the information above is furnished in good faith. The eligible institution

or individual hereby undertakes to pay to the Member State from which the goods were

dispatched, the excise duty which would be due if these goods did not comply with the

conditions of exemption, or if the goods were not used in the manner intended.

Name and status of signatory

Place, date

Signature

4. Stamp of the institution (in case of exemption for personal use)

Signature …

Name …

Status/position of signatory …

Place, date …

Stamp

5. DESCRIPTION OF THE DISPATCHED GOODS FOR WHICH THE

EXEMPTION FROM EXCISE DUTY IS REQUESTED

(a)

Information concerning the consignor (authorised warehousekeeper,

registered consignor, supplier)

Name …

Street and No …

Postcode, City …

Member State …

Unique excise number (required) …

Email address …

(b)

Information concerning the goods (add lines as needed)

Currency

Description of the Quantity

Unit of

Unit value Total

Line

measure excluding value

numb

goods

er

ment

excise

excluding

or reference to

duty

excise

the attached

duty

order form

Total amount

EXCISE DUTY

6. CERTIFICATION BY THE COMPETENT AUTHORITY OF THE HOST

MEMBER STATE

The consignment of the goods described in box 5 satisfies

☐ Totally

☐ Up to a quantity of … (number)

the conditions for exemption from excise duty.

Signature …

Name …

Status/position of signatory …

Place, date …

Stamp (if applicable)

7. PERMISSION TO DISPENSE WITH THE STAMP (only in case of

exemption for official use)

By letter no (reference to file): …

Dated: …

…

designation of eligible institution

has been authorised by: …

Competent authority in the host Member State

to dispense with the stamp under box 6

Signature …

Name …

Status/position of signatory …

Place, date …

Stamp ".

Part K

Added by

Electronic Cigarettes and Refill Containers Regulations

IX.2025.60

Amended by

III.2026.52.

1. The title of these regulations is the Electronic Cigarettes and

Title.

Refill Containers Regulations.

2. (1)

In these regulations, unless the context otherwise

Interpretation.

requires

EXCISE DUTY

"electronic cigarette" means a product that can be used

for consumption of nicotine or non-nicotine-containing vapour

via a mouth piece, or any component of that product, including

cartridges, a tank and the device without cartridge or tank.

Electronic cigarettes can be disposable or refillable by means of

a refill container and a tank, or rechargeable with single use

cartridges;

"refill container" means a receptacle that contains a

nicotine or non-nicotine-containing liquid, which can be used to

refill an electronic cigarette.

(2)

The definitions contained in article 2 of this Act shall,

unless the context otherwise requires and subject to the provisions of

sub-regulation (1) hereof, apply to these regulations.

3. No electronic cigarette or refill container shall be imported

for the purpose of sale, stored for the purpose of sale, prepared for sale,

offered for sale or offered for free unless it is imported, stored, prepared

for sale, offered for sale or offered for free by a registered merchant or

an authorised tax warehouse keeper

Provided that a person who shows that he purchased an

electronic cigarette or refill container from a registered merchant, or an

authorised tax warehouse keeper shall not be deemed to have violated

this obligation.

4. No person shall manufacture or process electronic cigarettes

or refill containers otherwise than in conformity with the provisions of

article 9 of this Act.

5. Excise duty on electronic cigarettes and refill containers is

due when they are offered for home consumption and shall be paid by

the authorised tax warehouse keeper at the latest by the fifteenth (15 th )

day of the following month.

6. (1)

The authorised tax warehouse keeper of electronic

cigarettes and refill containers shall submit to the Commissioner a

statement showing, in respect of the production and importation of each

product, during such accounting period as the Commissioner may allow

or as may be prescribed

(a)

the volume of manufactured electronic cigarette

refill liquid, the number and volume of imported pre-filled refill

containers and the number and volume of pre-filled disposable

electronic cigarettes, held by him on the first day of such period

at any authorised tax warehouse registered in his name;

(b)

the volume of manufactured electronic cigarette

refill liquid, the number and volume of imported pre-filled refill

containers and the number and volume of pre-filled disposable

EXCISE DUTY

electronic cigarettes as aforesaid acquired by him during each

such period, stating from where acquired;

(c)

the volume of manufactured electronic cigarette

refill liquid, the number and volume of imported pre-filled refill

containers and the number and volume of pre-filled disposable

electronic cigarettes as aforesaid sold or otherwise disposed of

during such period and to whom they were sold or in whose

favour they were disposed of; and

(d)

the volume of each product manufactured by him

during each such period.

(2)

The said statement shall be given to the Commissioner in

accordance with regulation 12 of Part A of the Sixth Schedule and

shall be so compiled to specify the information required to be

furnished, classified separately under the title of imported electronic

cigarettes, refill containers and manufactured electronic cigarettes and

refill containers.

(3)

Repealed by Act III.2026.52.

7. The following records shall be kept by the authorised tax

warehouse keeper of electronic cigarettes and refill containers in

accordance with regulation 15 of Part A - Excisable Goods Regulations

(a)

all records relating to the information required to

be submitted to the Commissioner according to the preceding

regulation; and

(b)

documents related to tax warehousing and

Customs’ releases, invoices, delivery orders and all other

documents concerned with the importation, acquisition, sale,

delivery, exportation or transfer of electronic cigarettes and refill

containers.

8. (1)

No electronic cigarette and refill container shall be

placed on the market unless its packet, box, refill cartridges or container

is sealed with an excise stamp in a way that in order for that packet, box,

refill cartridges or container to be opened, the destruction of the excise

stamp is ensured.

(2)

Such excise stamps shall be issued by the Commissioner

against payment, as may be prescribed under the Act, on application by

the authorised tax warehouse keeper or registered merchant.

(3)

The excise stamp shall be affixed to the packet, box, refill

cartridges or container by not later than five (5) working days from

when it is purchased, except in the case of an excise stamp that should

be affixed by an authorised tax warehouse keeper.

EXCISE DUTY

(4)

(a)

A registered merchant who fails to affix an excise

stamp within five (5) working days from when it is purchased, except

for an authorised tax warehouse keeper, shall on conviction, be liable

to a fine (multa) of one-hundred euro (€100) and the Court shall also

order the forfeiture of the excise stamps that have not been affixed

within the given time. In addition to this, the forfeiture of the

electronic cigarettes and refill containers themselves shall also take

place according to law, as applicable.

(b)

In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while he confiscates the excise stamps not affixed in the

time given, may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to one-

hundred euro (€100). In addition to this, the forfeiture of the electronic

cigarettes and refill containers themselves shall also take place

according to law, as applicable.

(5)

(a)

Every authorised tax warehouse keeper who takes

out of the authorised tax warehouse electronic cigarettes and refill

containers on which a band or excise stamp was not affixed according

to law, shall on conviction, be liable to a fine (multa) of one-hundred

euro (€100) and the Court shall also order the forfeiture of the excise

stamps that had to be affixed to those goods. In addition to this, the

forfeiture of the electronic cigarettes and refill containers themselves

shall also take place according to law, as applicable.

(b)

In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while he confiscates the excise stamps that had to be

affixed to the electronic cigarettes and refill containers, may, if the

offender admits, refrain from instituting proceedings in terms of this

Act and impose a penalty equivalent to one-hundred euro (€100). In

addition to this, the forfeiture of the electronic cigarettes and refill

containers themselves shall also take place according to law, as

applicable.

(6)

(a)

Excluding authorised persons, every person who has

in his possession excise stamps shall be liable, on conviction, to a fine

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

the confiscation of those excise stamps. In addition, the forfeiture of the

electronic cigarettes and refill containers themselves shall also take

place, according to law, as applicable.

(b)

In the case of an irregularity mentioned in paragraph (a), the

Commissioner, while he confiscates the excise stamps that remained

unaffixed, may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to

two-hundred and fifty euro (€250). In addition to this, the forfeiture of

the electronic cigarettes and refill containers themselves shall also take

place according to law, as applicable.

EXCISE DUTY

9. Any quantity of electronic cigarettes and refill containers

found in the possession of any person in contravention of the

provisions of regulation 8, shall be withheld and the provisions of

article 17 et seq shall apply, and this without prejudice to any other

punishment provided for under the Act or any other law.

PART L

Smokeless Tobacco Products Regulations

1. The title of these regulations is the Smokeless Tobacco

Products Regulations.

2. In these regulations, unless the context otherwise

requires

"Act" means the Excise Duty Act;

"Directive 2014/40/EU" means Directive 2014/40/EU of

the European Parliament and of the Council of 3 April 2014 on

the approximation of the laws, regulations and administrative

provisions of the Member States concerning the manufacture,

presentation and sale of tobacco and related products and

repealing Directive 2001/37/EC Text;

"packet" includes any wrapper, carton, box, tin, pouch, or

other container immediately enclosing smokeless tobacco

products;

"smokeless tobacco product" means a tobacco product

not involving a combustion process, includes heated tobacco

products as defined in regulation 2 of Manufacture,

Presentation and Sale of Tobacco and Related Products

Regulations and herbal products not involving a combustion

process but excludes chewing tobacco, nasal tobacco or tobacco

for oral use;

"Track and Trace system" refers to the system

established in accordance with Directive 2014/40/EU for the

traceability of tobacco products, including unique identifiers,

security features, and data reporting mechanisms.

3. These regulations shall apply to smokeless tobacco

products specified as excisable goods according to the Act.

4. A person shall not manufacture, process or prepare for

sale any smokeless tobacco products except in conformity with the

EXCISE DUTY

provisions of article 9 of the Act.

5. (1)

Smokeless tobacco products shall not be placed

on the market unless their packet, box or container is sealed with an

excise stamp in such a manner that the excise stamp is inevitably

destroyed when the packet, box or container is opened.

(2)

Such excise stamps shall be issued by the Commissioner

against payment, as may be prescribed in accordance with the Act on

application by the authorised tax warehouse keeper or registered

merchants.

(3)

The excise stamp shall be affixed to the packet, box or

container by not later than five (5) working days from when it is

purchased, except in the case of an excise stamp that shall be affixed by

an authorised tax warehouse keeper.

(4)

(a)

A registered merchant who fails to affix an excise

stamp within five (5) working days from when it is purchased, except

for an authorised tax warehouse keeper, shall on conviction be liable to a

fine (multa) of one-hundred euro (€100) and additionally the Court shall

also order the forfeiture of the excise stamps that have not been affixed

within the prescribed period. In addition to this, the forfeiture of

smokeless tobacco products themselves shall also take place according

to law, as applicable.

(b)

In the case of a breach mentioned in paragraph (a), the

Commissioner while confiscating the excise stamps not affixed within

the prescribed period may, if the offender admits, refrain from

instituting proceedings in terms of this Act and impose a penalty

equivalent to one-hundred euro (€100). In addition to this, the

forfeiture of the smokeless tobacco products themselves shall also take

place according to law, as applicable.

(5)

(a)

Every authorised tax warehouse keeper who takes

out of the authorised tax warehouse smokeless tobacco products on

which a band or excise stamp was not affixed according to law, shall

on conviction be liable, to a fine (multa) of one-hundred euro (€100)

and additionally the Court shall also order the forfeiture of the excise

stamps that had to be affixed to those goods. In addition to this, the

forfeiture of the smokeless tobacco products themselves shall also take

place according to law, as applicable.

(b)

In the case of a breach mentioned in paragraph (a), the

Commissioner while confiscating the excise stamps that had to be

affixed to the smokeless tobacco products may, if the offender admits,

refrain from instituting proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100). In addition to this, the

forfeiture of the smokeless tobacco products themselves shall also take

place according to law, as applicable.

EXCISE DUTY

(6)

(a)

Except for authorised persons, every person who

has in his possession excise stamps shall be liable on conviction, to a

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

Court shall order the confiscation of the excise stamps that had to be

affixed. In addition, the forfeiture of smokeless tobacco products

themselves shall also take place according to law, as applicable.

(b)

In the case of a breach mentioned in paragraph (a), the

Commissioner while confiscating the excise stamps that had to be

affixed may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to

two-hundred and fifty euro (€250). In addition to this, the forfeiture of

the smokeless tobacco products themselves shall also take place

according to law, as applicable.

6. (a)

Any quantity of smokeless tobacco products found

in the possession of any person in breach of the provisions of regulation

5, shall be retained and the provisions of articles 27 to 29 of the Act shall

apply and this without prejudice to any other penalty provided for under

the Act or any other law.

(b)

Any excise stamp which was not affixed within the

prescribed period according to law, as applicable, and which is in the

possession of any person in breach of the provisions of regulation 5,

shall be retained and the provisions of articles 27 to 29 of the Act shall

apply and this without prejudice to any other penalty provided for

under the Act or any other law.

7. (1)

Every manufacturer, importer, wholesaler,

distributor and first retail outlet of smokeless tobacco products shall

apply to be registered or authorised in the Track and Trace system and

any other ancillary and, or additional and, or updated system, as may

be established by the European Union from time to time and shall

conform accordingly with all the rules and practices of such system.

(2)

Every manufacturer and importer of smokeless tobacco

products shall

(a)

be a tax warehouse keeper authorised to operate

from an authorised tax warehouse or a registered merchant; and

(b)

be duly registered in the Track and Trace system;

and

(c)

conform with all the rules and practices of the said

Track and Trace System and any other ancillary and, or

additional and, or updated system as may be established from

time to time.

(3)

The absence of registration or authorisation in accordance

with sub-regulation (2) shall be deemed to be a breach of these

EXCISE DUTY

regulations.

(4)

Importers, wholesalers and distributors involved in the

smokeless tobacco products distribution network shall carry out

scanning procedures on any goods provided for in regulation 14(5) of

the Manufacture, Presentation and Sale of Tobacco and Related

Products Regulations. Any smokeless tobacco products found to be in

breach of these regulations shall be removed from retail distribution.

(5)

Any smokeless tobacco products found in retail outlets

which are not compliant with the Track and Trace system procedures

shall be retained and the provisions of article 27 of the principal Act

shall apply.

(6)

Any person who fails to scan smokeless tobacco products

in accordance with the Track and Trace System procedures in

accordance with these regulations, shall be liable on conviction, to a fine

(multa) of ten euro (€10) for every unique identifier, which punishment

shall in no case be less than one hundred euro (€100). In addition to the

punishment imposed, the Court shall order the forfeiture of the tobacco

products

Provided that for the purposes of this sub-regulation the

words "any person" shall exclude operators and, or licence holders of a

retail outlet.

(7)

In the case of a breach committed by any person of this

regulations, the Commissioner may, if the offender admits, refrain from

instituting proceedings in accordance with this Act, release the goods

and, in cases of smokeless tobacco products which, although in breach

of the procedure regulating the supply chain, are nevertheless in

conformity with regulation 14(2) of the Manufacture, Presentation and

Sale of Tobacco and Related Products Regulations, impose a penalty of

three euro and fifty cents (€3.50) for every unique identifier, which

penalty shall in no case be less than thirty-five euro (€35)

Provided that the release of goods shall be subject to the

recording of goods in terms of these regulations and in terms of

regulation 14(5) of the Manufacture, Presentation and Sale of Tobacco

and Related Products Regulations

Provided further that if the provisions of this sub-

regulation are applied, there shall be no suspension of the licence

Provided further that for the purposes of this sub-

regulation the words "any person" shall exclude operators and, or the

licence holders of a retail outlet

Provided further that herbal smokeless tobacco products as

defined in regulation 2, shall be exempt from the Track and Trace

system requirements established in article 15 of the Directive 2014/40/

EXCISE DUTY

EU.

8. Excise duty on smokeless tobacco products shall be

payable upon release for consumption by the authorised tax warehouse

keeper as provided in regulation 16(2) of Part A.

9. (1)

The authorised tax warehouse keeper of

smokeless tobacco products shall submit to the Commissioner a

statement, in respect of the production of each product, during such

accounting period as the Commissioner may prescribe in accordance

with regulation 16(1) of Part A of the Sixth Schedule.

(2)

Such statement shall be provided to the Commissioner by

not later than the fifteenth (15th) day of the month immediately

following the end of each accounting period referred to in sub-

regulation (1) and shall include the information required in accordance

with these regulations.

(3)

Any person who fails to comply with the provisions of this

regulation shall be guilty of an offence and shall be liable on conviction,

to a fine (multa) not exceeding twenty-five thousand euro (€25,000).

10. A person shall not acquire, possess, or sell smokeless tobacco

products without compliant excise stamps or Track and Trace unique

identifiers.

11. The exemption of excise duty on smokeless tobacco products

acquired by a private individual for his personal use and transported

from a Member State to Malta by the said private individual, shall only

apply to a maximum quantity of eight hundred (800) sticks of

smokeless tobacco products.

PART M

Nicotine Pouches Regulations

1. The title of these regulations is the Smokeless Tobacco

Products Regulations.

2. In these regulations, unless the context otherwise

requires

"Act" means the Excise Duty Act;

"nicotine pouch" means nicotine containing products

intended for the intake of nicotine into the human body, by oral

application, excluding for inhalation, and products intended to

assist tobacco use cessation, classified under HS Code

2404.91.9000;

EXCISE DUTY

"packet" includes any wrapper, carton, box, tin, pouch or

other container immediately enclosing nicotine pouches

products.

3. These regulations shall apply to nicotine pouches

products specified as excisable goods according to the Act.

4. A person shall not manufacture, process or prepare for

sale any nicotine pouches products except in conformity with the

provisions of article 9 of the Act.

5. (1)

Nicotine pouches products shall not be placed on

the market unless their packet, box or container is sealed with an excise

stamp in such a manner that the excise stamp is inevitably destroyed

when the packet, box or container is opened.

(2)

Such excise stamps shall be issued by the Commissioner

against payment, as may be prescribed in accordance with the Act on

application by the authorised tax warehouse keeper or registered

merchants.

(3)

The excise stamp shall be affixed to the packet, box or

container by not later than five (5) working days from when it is

purchased, except in the case of an excise stamp that shall be affixed by

an authorised tax warehouse keeper.

(4)

(a)

A registered merchant who fails to affix an excise

stamp within five (5) working days from when it is purchased, except

for an authorised tax warehouse keeper, shall on conviction, be liable to

a fine (multa) of one hundred euro (€100) and additionally the Court

shall also order the forfeiture of the excise stamps that have not been

affixed within the prescribed period. In addition to this, the forfeiture of

nicotine pouches products themselves shall also take place according to

law, as applicable.

(b)

In the case of a breach mentioned in paragraph (a), the

Commissioner while confiscating the excise stamps not affixed within

the prescribed time may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty equivalent to one

hundred euro (€100). In addition to this, the forfeiture of the nicotine

pouches products themselves shall also take place according to law, as

applicable.

(5)

(a)

Every authorised tax warehouse keeper who takes

out of the authorised tax warehouse nicotine pouches products on which

a band or excise stamp was not affixed according to law, shall on

conviction be liable to a fine (multa) of one hundred euro (€100) and

additionally the Court shall also order the forfeiture of the excise stamps

that had to be affixed to those goods. In addition to this, the forfeiture of

the nicotine pouches products themselves shall also take place according

to law, as applicable.

EXCISE DUTY

(b)

In the case of a breach mentioned in paragraph (a), the

Commissioner while confiscating the excise stamps that had to be

affixed to the nicotine pouches products may, if the offender admits,

refrain from instituting proceedings in terms of this Act and impose a

penalty equivalent to one hundred euro (€100). In addition to this, the

forfeiture of the nicotine pouches products themselves shall also take

place according to law, as applicable.

(6)

(a)

Except for authorised persons, every person who

has in his possession excise stamps shall be liable, on conviction, to a

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

Court shall also order the confiscation of such excise stamps that had to

be affixed. In addition, the forfeiture of nicotine pouches products

themselves shall also take place, according to law, as applicable.

(b)

In the case of a breach mentioned in paragraph (a), the

Commissioner while confiscating the excise stamps that had to be

affixed may, if the offender admits, refrain from instituting proceedings

in terms of this Act and impose a penalty equivalent to two hundred and

fifty euro (€250). In addition to this, the forfeiture of the nicotine

pouches products themselves shall also take place according to law, as

applicable.

6. (a)

Any quantity of nicotine pouches products found in

the possession of any person in breach of the provisions of regulation 5

shall be retained and the provisions of articles 27 to 29 of the Act shall

apply and this without prejudice to any other penalty provided for under

the Act or any other law.

(b)

Any excise stamp which was not affixed within the

prescribed period according to law as applicable, and which are in the

possession of any person in breach of the provisions of regulation 5,

shall be withheld and the provisions of articles 27 to 29 of the Act shall

apply and this without prejudice to any other penalty provided for under

the Act or any other law.

7. Excise duty on nicotine pouches products shall be payable

upon release for consumption by the authorised tax warehouse keeper by

the fifteenth day according to the rates of Schedule Five K following the

submission to the Commissioner of the statement referred to in

regulation 8.

8. (1)

The authorised tax warehouse keeper of nicotine

pouches products shall submit to the Commissioner a statement, in

respect of the production of each product, during such accounting period

of one (1) calendar month indicating the following

(a)

the weight of nicotine pouches, held by him on the

first day of such period at any authorised tax warehouse

registered in his name;

EXCISE DUTY

(b)

the weight of any nicotine pouches products

acquired by him during each such period, stating from where

they were acquired;

(c)

the weight of any nicotine pouches products sold or

otherwise disposed of during such period and to whom they were

sold or in whose favour they were disposed of;

(d)

the weight of each nicotine pouches product

manufactured by him during each such period; and

(e)

the weight of offcuts resulting from the

manufacture of each nicotine pouches product during each such

period at any authorised tax warehouse registered in his name.

(2)

The said statement shall be provided to the Commissioner

by not later than fifteen (15) days immediately following the end of each

accounting period referred to in sub-regulation (1) and shall include the

information required in accordance with these regulations.

(3)

Any person who fails to comply with the provisions of this

regulation shall be guilty of an offence and shall be liable on conviction,

to a fine (multa) not exceeding twenty-five thousand euro (€25,000).

9. A person shall not acquire, possess or sell nicotine pouches

products without compliant excise stamps.