Excise Duty (Crown Corks and Non·alcoholic Concentrates)

L.N. 74 of 1981

EXCISE DUTY (CROWN CORKS AND NON·ALCOHOLIC

CONCENTRATES) ORDINANCE, 1961

(ORDINANCE NO. XXI OF 1961)

Excise Duty (Crown Corks and Non·alcoholic Concentrates)

(Amendment) Reglllations, 1981

IN exercise of the powers conferred by section 34 of the Excise

Duty (Crown Corks and Non-alcoholic Concentrates) Ordinance, 1961,

the Minister of Finance, Customs and People's Financial Investments

has made the following regulations:-

These regulations may be cited as t h e Excise Duty (Crown Citation.

Corks a nd Non-aJcoholic Concentrates) (Amendment) Regulations

.

1981, and shall be read and canstrued as one with the Excise Duty

(Crown Corks and Non-a1coholic Concentrates) Regulations, 1961, L.N. 46 of

hereinafter referred to as "the principal regulations".

Regulation 3 (l) (b)

EXCISE DUTY (CROWN CORKS AND NON-ALCOHOLIC CONCENTRATES)

REGULA TIONS, 1961

Entry for Capsules Manufactured in Malta and Released Fl'ee of Duty

Manufacturer's name

(BLOCK LETTERS)

A ddr es s

(BLOCK LETTERS)

Quantity (in letters) and descriptian

Quantity

of capsules

(in figures)

Pur p a s e far which the above capsules will be used

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I dec1are the abave p a r t i cu l ars to bc true.

dayaf

Dated this

Signed

Manufacturer"

Kastilja

Information Di1'isiOIl

Kastilja

Ippubblikat mit-Taqsima tat-Tagħrif

I'lIblished

by the

�-

-

-

tal·Gvern

af

l\1it!mgħ

ft�Istamperija

Prillfed

the

Govel'llment PrintinR PI"{!l'S

-

-

For regu l ati o n 3 of the princ ipal regulations there shaH be SlIbstitlltes

substituted the following

"Fornl

The form of entry to be made and de1i-

(1)

(a)

of entry

vered to the Comptroller for the purposes of sections 4

for

and Il A of t he Ordinance in respect of crown corks or

crown

c apsules manufactured in Malta shal1 be that shown in

corks Of

capsules

the First Schedu1e to these regulations.

manufac-

(b)

The form of entry to be made and deli-

tured in

vered to the C om p t r ol l er in res pe ct of capsules manufac­

Malta.

tured in Malta and released free of duty shaH be that

shown in the Second Schedule to these regulations.

(2) Such forms shaB be obtainable at the office of

the Co m ptro ll e r against payment of five mils for each form.".

3. For re g ula tio n 4 of the principal regulations there shaH be

substitu ted the fallowing

A statement sent to the Comptroller for the purposes

"Parti­

c ul a rs

of s ection 16 of the Ordinance in respect of the sales of any

lo be

crown corks or capsules by a person other than a manufac­

shown on

turer of crown corks or ca psu les s hall show -

state­

the name and address of the purchaser;

rnents in

(a)

respect

(b)

the number of crown corks ar caps u les sold;

of sales

and

of crowll

corks or

the da te of the sale.".

(c)

capsules

by persons

other

than manu­

factureTS

of crown

corks or

capsules.

For regulation 5 of the principal regula tions there shall be

4. substituted the following

Every l11anufaeturer of erown eorks or eapsules shall.

not later t � an the fourth day of eaeh month, with respec.t to

the preeedmg month send to the Comptroller a statement

showing in respeet of erown eorks or capsules manufactured

by hi111 -

(a) the quantity of materjal for the l11allufacture of

crown corks or capsu1es brought into any factory in his

possession or under his management o r c o ntrol ;

(b) the number of crown corks or capsules manu­

factured in any sueh fae t o r y;

(c) the number of c.rown corks or capsules sold by

him; and

(d)

the nal11e and address of the person to whol11

each quantity of erown eorks or eapsules was sold.".

5. For regulation 7 of the p r in c ip a l regulations there shall be

substituted the following

Every manufacturer of erown eorks Of capsules shall

ke e p at each fact o r y in his possession or under his manage­

ment or control -

a register showing for each month -

(a)

(j) particulars of each quantity of materiaJs

for the manufacture of crown corks or eapsules

imported into or purchased in Malta by him and

brought into sueh faetory, inc1uding the date on

which e a e h such quantity was brought therein;

(ii) the number of erown eorks or capsules

manufaetured from eaeh quantity of materials

referred to in sub�paragraph (i) of this paragraph;

(iii)

any wastage in sueh materials and the

number of crown eorks or capsules disearded as

defeetive during the course of l11anufaeture;

(iv) eaeh quantity of crown eorks or capsules

sold by ħim, including the nal11e and address of the

person to whom each sueh quantity was sold and

the date of the sale;

(v) the particulars of Customs entries against

which c.rown corks or e a p s u l e s referred to in sub­

p a r a gr a p h (ji) of this paragraph are disposed of;

i ncl u di n g

correspondence,

all

documents,

(b)

relating to any of the l11atters referred to in paragraph (a)

of this regulation.".

6. For regulation 9 of the principal regulations there shall be

substituted the following

E v e r y produeer of non-alcoholle eoncentrates shall

keep at eaeh factory in his possession or under his manage­

ment Of eontrol-

(a)

a register showing for eaeh month

-

(i) particulars of each quantity of excise band

or capsules (pilferproof screw eaps) approved under

the Ordinanee. brought into sueh faetory, inc1udil1g

the date in which each sueh quantity was brought

therein and in respeet of eapsules (pi1ferproof screw

caps) approved under the Ordinance, the person by

whom they were sold to such producer, and dis­

t i nguishing between those manufactured in Malta

and imported;

Oi)

the daily stock of excise bands or capsules

(pilferproof screw caps) approved un d er the Ordin­

ance held by such p r oducer in such f actory after

deducting the number of excise bands or capsu1es

(pilferproof screw caps) approved under the Ordin ­

ance used each day;

(iii) the number of capsules (pilferproof screw

caps) approved under the Ordinance discarded as

defective during the process of bottling on each day;

and

(b)

all documents, inc1uding correspondence, relat­

ing to any of the matters referred to in paragraph (a) of

this regulation.".

7. For the Schedule to the principal regulations there shall be

substituted the following new schedule

"FIRST SCHEDULE

Re gu l ati o n 3 (1) (a)

EXCISE DUTY (CROWN CORKS AND NON·ALCOHOLIC CONCENTRA TES)

REGULA TIONS, 1961

Entry for Crown CorksjCapsules Manufactured in M(lJta

Manufacturer's name

(BLOCK LEITERS)

Address

.....

LETTERS)

(BLOCK

Quantity

Excise Duty

Quantity (in letters) a n d description

(in figures)

f.

of crown corks/capsules

Total amount of exc.ise duty payable on this entry f.

I declare the above particulars to be true.

dayof

Signed

Manufac t u r e r

B