76 tal-1981

L.N. 76 of 1981

EXCISE DUTY (CROWN CORKS AND NON-ALCOHOLIC

CONCENTRATES) ORDINANCE, 1961

(ORDINANCE NO. XXI OF' 1961)

Crown Corks (Excluded Beverages) Regulations, 1981

IN exerc i se of the powers conferred by section 34 of the Excise

Duty (Cro w n Corks and Non-alcoholic Concentrates) Ordinance, 1961,

t he Minister of Finance, Customs and People's F inan c i al Investments

has made the following regulations:-

l. These regulations may be cited as the Crown Corks (Excluded

Beverages) Regulations, 1981.

In these regulations, unless the context otherwise requires

Dawn ir-regolamenti jistgħu jissejħu. r-Regolamenti ta' 1-1981

Tito]u.

dwar Crown Corks (Xorb Eskluż).

"excluded beverages" means beverages excluded from the

expression "non-alcoho1ic beverages" as defined in sect i o n 2 of the

Ordinance;

"authorised p erso n means a producer or wholesale bottler of

"

excluded beverages who has been granted a certificate referred to

in section 3 of the Ordimmce for the purpose of obta i ni n g from a

manufacturer a supply of 10 c al1y manufactured crown corks free

of excise duty;

"certificate" means a certificate issued under r e gu l at i o n 3 of

these regula tions;

"factory" means in its application to a n authorised person,

the premises where an authorised person produces or bottles

excluded beverages and uses crown corks for the sealing of bottles

containing such beverages, and means, in its appl i c a t i on to a

manufacturer, any prem is es in which crown corks are manufac­

tured or stocks of crown corks are kept by a manufacturer;

"manufacturer" means m a nu f a c tu r e r of crown corks;

"the O rdi n ance means the Excise Duty (Crown Corks and

"

N on-a1coholic Concentra tes) Ordinance, 1961;

"Comptroller" has the same meaning as is assigned to it by

section 2 of the Ordinance.

No person shall pu!'chase or otħer'vvise obtain any crown corks

from any m a n u fa c tu r er in Malta, being crown corks on which the

excise duty leviable under section 3 of the Ordinance has not been

charged, without previously obtaining from the Comptroller a certifi­

cate in terms of subsection (1) of s e c t i o n 3 of the Ordinance in the

form prescribed by the Comptroller for such purpose, duly s t am p e d

and signed by the Comptroller or by an officer of the Customs Depart­

ment expressly authorised by him to that effect.

(l)

The certificates shall bear an index letter on the left side

and shall be numbered consecutively.

(2) They shall be printed in three sections and shall be

bound in books ea ch contain ing one hundred certificates.

(3) The first section of the certificate s ha l l be ret ain ed by

the Comptroller, the second section shall be retained by the authorised

persoi1 and the third f.ection shall be consigned by the authorised

person to the manufacturer at the time of the delivery of the crown

corks shown in the certificate for retention by him.

The person requesting the issue of a certificate shall satisfy

issue of

the Comptroiler that he is a producer or wholesale bottler of excluded

beverages.

( l) The person requesting the issue of a certificate sha11

Samples to be

submitted by

submit for the approval of the Comptroller samples of the crown corks

applicant.

which he intends to purchase or otherwise obtain from a manufacturer

in Malta and such samples shall be retained by the Comptro11er.

(2) The authorised person shall be entitled to obtain under

a certificate only such crown corks as will be identical in all respects

including design and colour, to the samples approved by the Comp­

troller for the purpose of such certificate.

Certificates shall be valid for a period of one month from the

date of issue.

Safeguards.

(l) Where the quantity of crown corks shown on a certificate

exceeds the estimated requirements of the authorised person for three

months, the crown corks shall on delivery be conveyed under the

supervision of an officer of Customs from the part of the factory of

the rnanufacturer appointed as a bonded warehouse, where the delivery

is made. to such other bonded warehouse or place of security to be

provided by the authorised person as may be approved under section 27

of the Customs Ordinance.

(2) Any crown corks conveyed to such other bonded ware­

house or place of security as aforesaid shall be kept there under Cus­

toms control until they are issued for use in such quantities as the

Comptrol1er rnay permit.

Books to be

(1)

The manufacturer and the authorised person shall

kept by

respectively keep at their factory a book in which the serial lett�r and

manufacturer

number of the certificates and the quantity of crown corks dehvered

and authorised

against each certificate shall be entered together with the dates of their

persons.

delivery.

(2) The authorised person shall also keep at his factory

a

book showing -

(a)

the quantities of crown corks taken for use from the

manufacturer on each delivery;

(b) the quantities of excluded

beverages

produced

and

sealed with sueh crown corks;

(c)

the quantities of each kind of excluded beverage produced

and details as to the persons to whorn they have been disposed

during each calendar month and the quantities sold to each.

(3) Where the authorised person maintains a bonded ware­

house. he shall keep in addition to the books mentioned above, a book

showing the quantities of crown corks placed in such warehouse on any

given date and the quantities successively taken out for use.

If at any time on examination it results that the quantities of

Liahility for

payment of

the crown corks found in the authorised person's bonded warehouse or

dutyon

factory are less than the quantities which according to a true and proper

discrepancies.

keeping of the books should actually exist in either of the said places,

then in each case the authorised person shall forthwith pay to the

ComptroHer on any resuiting shortage the excise duty calculated at the

rate of two pounds sixteen cents per gross of crOWll corks, in addition

to any penalty to which he may become liable under these regulations

or under any law

Provided that where any shortage is ascertained in the crown

corks taken for use into the authorised person's factory there shall be

made an allowance at the ra te not exceeding one half per centum of

the aggregate monthly bott1ed production for crown corks unavoidably

wasted during the process of bottling.

Any person who fails to comply with the requirements of

regulation 9 shall be guilty of an offence and shall be liable on convic­

tion to a fine (multa) of twenty pounds for each offence.

If any authorised person uses crown corks obtained free of

excise duty under a certificate for sealing containers of non-alcoholic

beverages as defined in section 2 of the Ordinance, he shall be guilty

of an offence and shall on conviction be liable to a fine (multa) of fifty

pounds or to an amount equal to three times the duty on the crown

corks in respect of which the offence has been committed, whichever is

the greater.

The proper officer of Customs may at any reasonable time

enter any factory or place of business of any manufacturer or of any

authorised person for any purpose connected with the regulations.

For the purpose of any visit or inspection requested or

required under these regulations the services of Customs Officers wi1l

be given free of charge subject to the approval of the Comptroller.

Kastilja

Ippubblikat mit-Taqsima tat-Tagħrif

Published by the Information Divlsion

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Mitbugħ f1-Istamperija

tal·Gvern

Printed at the

Govemment Printing Pre",s

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