91 tal-1997

L.N. '! of 1997

CUSTOMS AND EXCISE TAX ACf, 1997

(ACT NO. XU OF 1997)

Customs and Exdse Tu (Amendment or Second Schedule)

RegulaUons, 1997

IN eAcrcise (lfthe powers conferred by section 7S of the Customs

and Excise TM Act. 1997. here inafter in these regu lations referred 10

IS ·'the Act~. the Minister of Finance and Commerce has made the

following regulalions:-

These regulations may be: cited as the Customs and Excise a-bI ...

( I)

Tax (Amendment of Second Schedule) Regulations, 1997, which Second c,

Schedule is hereinafter being referred to in these regulations as ''the

Schedu le".

(2) These regul ations shall come inlo force o n the 1st July.

1991. A4d0" "".

1. <a) LmmcdialClyafter ilCm IOoftheSchedule there shal l be

added the followi ng new ilem:-

"11.

Repossessd produc ts

under the lenn of a finance agreement, or

(i)

by an insurer in the settlement of a claim under an

(ii)

insurance policy. or

by the mortgagee in (eMS of his right under a

(iii)

mongage over a ship or aircraft,

when sold by the person who repossessed them io lhe same

condition as they were io at the time they were repossessed.".

(b) For paragraph (d) of Pan Two of the Schedule there "-"'IIpnpapIrI

:~rw:~'"

shall be substi tuted the followi ng

"(d) " Industrial capital equipment and mate ri als"

means the goods specified in the Customs Tari ff contai ned in

the Firn t Scedule of the Import Duties Act falling under the

following head ings

1401.20.oo00inChapter 14;

150 1.00.11.00; 1502.00. 10.00; 1503.00.11 .00

1503.00.30.00 ; 1507.10.10.00; 1507.90.10 .00;

1508.10. 10.00 ; 1508.90.10.00 ; 1511.10.10 .00;

1511.90.91.00 ; 15 12.11. 10.00; 15 12. 19 . 10 .00

15 12.21.10.00 ; 1512.29.10.00; 15 13. 11.10 .00;

1513.19.30.00 ; 1513.21.1 1.00; 1513.2 1.19 .00

1513.29 .30 .00; 151 4.\0 .10.00; 15 14.90 .10 .00;

15 15.19 . 10 .00; 1515.21.10 .00; 1515.29 .10 .00;

15 15.50 . 11.00; 15 15.50.9 1.00; 15 15.90.21 .00;

15 15.90.31.00 ; 15 15.90.40 .00: 1515.90.60 .00;

1518.00.31,()'l; \5 18.00.39.00; in Chapler 15.

2106.90.20.42; in Chapter 2 1

2207.20.00.20 in Chapter 22

2501 .00.3 1.00; 2515. 11.00.00; 2515.12.20.00;

2515.12.50.00: 25 15.12.90.00; 25 16. [ 2 . 1 0.00;

25 16 .12.90.00; 25 17.4 1.00.00 in Chapler 25

2708.10.00.00 in Chapter 27

2801 . 10 .00.00; 2807 .00 .10.00 2809.20.00.00

28 11.2 1.00 .00; 2811.22.00 .00; 2815.11.00 .00;

2817.00.00 .00; 2819.90.00 .00 ; 2827.20.00 .00;

2823.00.00.00; 2827.33.00.00; 2828.90.00 .10 ;

2828.90.00.90; 2832.10.00.00; 2833.11.00 .00

2833. 19.00 .00; 2835.22.00.00; 2835.31.00 .00;

2836 .20.00.00; 2836.40.00.00; 2836.50.00 .00;

2839.11.00.00; 2839. 19.00.00 in Chapter 28;

2903.12.00.00; 2904 .10.00.00; 2905.12.00.00;

2909 . 1 1.00.00; 2912.1 1.00 .00; 2914.11.00 .00;

291 4 .12.00.00; 2915.2 1.00.00; 2915.31 .00 .00;

2915.33.00.00; 2915.34 .00 .00; 2915.39.90.00;

2915.50.00 .00; 2915.60.10.00; 2915.70.25 .00;

2916 . 19.90 .00; 2917 . 11.00 .00; 2918.12.00.00

2918.13.00 .00; 2918.14.00 .00; 2918 . 15.00 .00

2923 .90.00.00; 2934.90.40.00 in Chapler 29;

3207.40.90.00; 3212.90.39 .00; 3215.1 1.00 .00;

3215. 19.00.00 in Chapler 32

3302.IO.JO.IO; 3302.90.10.00 in Chapler 33

340120. 10.10 inChapler 34,

3701.30.00.00; 3702.43.00.00: 3702.44 .00.00 in

Chapler 37;

38.23 in Chapter 38;

39.01 to 39 .15 in Chapter 39;

4005.20.00.00 in Chapter 40

Chapter 41

4401 to 44 .06; 4407 .10.7 1.00; 4407.10.79.00;

4407.10 .91 .00; 4407 .10.93.00: 4407 .10.99.00;

4407.24 .90.00; 4407 .25.60.00; 4407.25.80.00;

4401.26.10.00; 4407.26.80.00 : 4401 .29.61.00 ;

4407.29 .69.00; 4407 .29 .99 .00; 4401 .9 1.90.00;

4407.92 .90 .00; 4407.99 .91.00; 4407 .99.93.00 ;

4407.99.98.00 in Chapter 44

Chapter 47;

48.Dl to 48 .05 and 4809.20.10.00;

Heading 48.l0 but excluding items falling under

subheading 4810.99.90.10

4811 .2 1.00.00; 48 11.29 .00.00; 4811.31.00.00;

4811.39.00.00; 4811.90.90.00; in Chapter 48;

SO.Dl to 50.05 in Chapter 50

5l.0 1 to 5 1.08 in Chapter 51

52.0 I ; 52.02; 52.03; 5204.11 .00.00; 5204. 19.00.00;

52.05 u 52.06 in Chapter 52;

5401.10.11.00; 5401.10 .1 9.00; 5401.20.10.00;

54.02 and 54.04 in Chapter 54;

55 .01 to 55.07; 5508.10.11.00; 5508.10.19.00;

5508.20.10.00; 55.09; 55 .1 0 in Chapter 55;

5605.00.00.00 in Chapter 56;

6406.20.10.00; 6406.20.90 .00 6406.99.60.00 in

Chapter 64;

7019.31.00.00 in Chapter 70;

7205.10.00.00,7210; 72. 13 to 7216 in Chap'er 72

but excluding ite ms falling unde r subheadi ngs

72 16.32. 11 .00 ; 1296 .32 .19 .00; 7216.32.91.00 ;

7216.32.99.00; 7216.33.10.00; 721633.90.00

7408.19. 10.00; 7408 .19.90.00; 7413 .00.9 1.00 in

Chapter 74;

1604 .21.00 .00;

76.0 1;

7604 .1 0 .90 .00 ;

760429.90.00 in Chapter 76;

8401:8402;8405;8406; 8410;8411; 8416; 8411,

8419.20.00.00; 8420; 8421.11.00.00; 8422 .20.00.00 ;

8423.20.00 .00 : 8423 .30.00.00; 8423. 82 . 10 .00 ;

8423.82 .90 .00; 8423 .89 . 10 .00; 842 3. 89 .90 .00 ;

8425 .20 .00 .00; 8425.31 . 10 .00; 8425 .3 1.90 .00 ;

8425 .39.10.00; 8425.39.91.00; 8425.39.99.00; 8426;

8421; 8428.20.10.00; 8428.2030.00; 8428.2091.00;

8428.20.99.00; 8429; 8430: 8432; 8433; 8434; 8435;

8436; 8437: 8438: 8439: 8440 ; 844 1; 8442;

8443. 11.00 .00: 8443 . 12.00 .00; 844 3. 19 . 10.00 ;

8443.19 .31.00: 8443. 19 .35.00; 844 3. 19.39.00 ;

8443.19 .90.00: 844 3.2 1.00 .00: 844 3.29 .00.00 ;

8443.30 .00.00 : 844 3.40.00.00; 8443 .59 .20.00 ;

8443.59.80.00; 844 3.60 .00.00; 844 3.90. 10.00 ;

8443.90.90.00 ; 8444 ; 8445; 8446; 8447; 8449 ;

8452.21.00.00; 8452.29.00.00; 8453; 8454; 8455; 84.56;

8457; 8462; 8463; 8464; 8474: 8475; 8477; 8478;

8479 . 10.00.00; 8479.20.00.00; 8479 .30 .10.00 ;

8479 .30.90 .00; 8479.40 .00.00; 8479 .50.00.00 ;

8479 .89.30 .00 ; 8479 .89 .65 .00 ; 8479.89.70 .00 ;

8479.89.75,00; 8480 in Chapter 84

90.03 in Chapter 90.

(c) In paragraph (e) of Part Two o r the Schedu le,

immediately after the words "Chapter 38;" there shall be aaled

the rollowing

"3917 .10.10.00; 3917 .10.90.00; 3917.32.91.00;".

lpublllikat mtd_DIputimollf .. · 1_InfuJ1l1.lZlj«u - J. I']ou.o K .. 'il), - l'ubh>h<d bj' "'" o.p.nm.m of InfumutioJl _ J. C",~JI. P/JlCO

Mid",y. n _l"amponj ... ).(i,.~ m - i'rl.,<d at tIN Gcv<", ... ", i'rlnh"ll Pros>

(a) Minnufih warn I.pani ta lO ta' I-Iskeda, ghandha tiidied ,tid ij-ponlll'!

.... ·! ·l. todo.

iI'partila gdida Ii geiia.-

"1 1. Prodolli Ii jergghu jiltiehdu fiJ·pussess

(0 bH·patti taO fte him finanzjatju, jew

(ii) minn}li assiguratu r fiJ·konkluijon i taO claim taht

polu taO I.assiguraujoni,jew

(iii) mi nn mortgagee skond id-dritt ijiet tieghu tahl

'''Of/gage fuq bastimentjew ingenji ta' l-ajru,

meta jinbieghu mill'persuna Ii tku n regghet hadithom fiJ · pussess laghha

fl-istess kondinjoni bha! rna kienu fii-·imien meta regg hu ttiehdu fiJ·

pussess." ,

(b) Minflok il·paragrafu (d) tal·Tie ni Taqsima taO J·lskeda .kBornda ~poncnf.

(d) ~.T~

g handujidhol dan [i gej

,-

T..,.. .... II ).

"'(d) "'Taghmi r kapitali u materJai induslrijali" [fissc r

]·oggeui speeifikati fit· Tariffa tad· Dwana Ii hemm fl -Ewwel

Skeda ta' All dwar id-Dazji ta' Importazzjoni Ii ghandhom

is-subinleSIll!uri Ii geliin

1401.20,00.00 f Knpitolu 14

1501.00. 11.00; 1502,00. 10 .00: 1503.00. 11.00;

1503 .00 .30.00;

1507. 10 . 10.00

1507.90 . 10.00

1508. 10 . 10 .00;

1508 .90 .10.00;

151 J .1 0 . 10 .00;

1511.90 .91.00;

15 12. 11.10.00;

1512.19.1 0.00

1512.21.l 0 .00

1512.29 .10.00

1513.11.1 0.00

151 3. 19 .30.00

151 3.21 . 11 .00

151 3.21. 19.00

15 13.29 .30.00

1514 . 10 . 10 .00;

1514.90 .10.00

1515 . 19 . 10.00

15 15 .21 . 10 .00

1515.29 .1 0.00

1515 .50 . 11 .00;

1515 .50 .91 .00

1515 .90 .2 1.00

1515 .90 .31 .00;

151 5.90.40 .00;

1515.90.60 .00

1518.00.3 1.00; 1518.00.39.00; f Ka pitol u 15.

2106.90.20.42: fK apilolu 21

2207 ,20.00.20 fKapitolu 22

2501 .00.31 .00; 2515 . J 1.00.00; 2515 .12 .20 .00

2515 .12.50J)0; 2515.12.90.00; 2516.12.10 .00;

2516.12.90.00; 251 7.4 1.00.00 fKapitolu 25

2708.10.00.00 fKapitolu 27

2801 .10 .00 .00; 2807 .00. 10 .00 2809 .20.00.00;

2811 .21 .00.00; 281 1.22 .00 .00; 2815.11 .00.00

2817 .00 .00 .00; 2819.90 .00.00; 282 3.00.00.00;

2827 .20 .00 .00; 28 27 .33 .00 .00: 2828 .90 .00. 10;

2828 .90 .00 .90; 283 2.1 0 .00.00; 2833.11.00.00;

2833. I 9 .00 .00; 2835.22 .00.00; 2835.31 .00 .00

2RJ6.20.00 .00; 283fi.40 .00.00; 2&36.50 .00.00;

2839.1 1.00.00; 2839 .19.00.00 f Ka pitolu 28

2903. I 2.00.00; 2904.10 .00.00; 2905.12 .00.00;

2909.11.00.00; 2912.11 .00.00; 291 4. 11.00 .00;

2914 .1 2.00.00; 2915 .21 .00.00; 2915.31 .00 .00;

2915.33.00 .00; 2915.34 .00.00; 2915.39.90 .00

2915.50.00.00; 2915.60.10.00: 2915.70.25 .00

2916.19.90.00; 2917.11.00.00: 29 18.12.00 .00

2918 .1 3.00.00; 2918.14 .00.00; 2918.15.00 .00

2923 .90.00.00: 2934.90.40.00 r Kap itolu 29

3207.40.90 .00; 3212.90.39.00: 32 15.1 ].00.00;

3215.19.00.00 f Kapitolu 32;

3302.10.10.10; 3302.90.10.00 r Kapi toJu 33;

3401.20.10.10 f Kapitolu 34;

3701.30.00.00; 3702.43 .00 .00; 3702 .44.00.00

f Ka pitolu 37;

38.23 f Kapilolu 38

39.01 sa 39.15 fKapitolu 39;

4005.20.00.00 r Kapitolu 40

Kapilotu 4 t;

440t sa 44.06; 4407.10.71.00; 4407.10.79.00;

4407.1 0.91.00 ; 4407 .1 0 .93.00; 4407. 10 .99.00;

4407.24.90.00: 4407 .25.60.00 : 4407.25 .80.00;

4407.26.70.00 : 4407 .26.80.00: 4407.29 .6 t .00;

4407.29.69.00 ; 4407 .29.99.00 ; 4407 .91.90 .00 ;

4407.92.90.00: 4407 .99.91.00: 4407 .99 .93.00;

4407.99.98.00 f Kapitolu 44;

Kapitolu 47;

48.Q1 sa 48.05 u 4809.20.10.00;

Intcstatura 48.10 iroa eskl uzi oggctti Ii jaqghu taht

is-subintestatura 4810.99.90. 10.

Subintestaturi 48 11.21.00.00; 4811.29.00.00;

4811.31 .00.00 ; 4811.39.00.00; 4811.90.90.00;

r KapitoJu 48;

50.01 sa 50.05 f Kapitol u 50

51.01 sa 5 1.08 f Kapi tolu 51

52.01; 52.02; 52.03; 5204.11.00.00; 5204.19.00.00;

52.05 u 52.06 f Kapilolu 52;

5401.10.1 1.00; 5401.10.19.00; 5401.20. 10.00;

54.02 u 54.04 fKapi lolu 54;

55.Q1 sa 55.07; 5508.10.11.00; 5508.10.19.00;

5508.20 .10.00: 55.09; 55.10 fKapitolu 55;

5605.00.00.00 f Kapitolu 56

6406.20.10.00; 6406.20 .90 .00 6406 .99 .60 .00

f Kapitolu 64;

7019.3 1.00.00 fK apilolu 70;

7205.10.00.00,7210; 72. 13 sa 7216 fKapilolu 72

iida eskluii oggetli Ii jaqghu tahl is-subilltestaturi

7216.32.11 .00; 7296.32.19.00; 7216.32.91 .00;

7216.32.99.00; 7216.33.10.00; 7216.33.90.00

7408 .19. 10.00; 7408. 19.90.00; 7413.00.91.00

fKapilolu 74;

76 .01;

7604. 10 .90.00;

7604.21 .00.00;

7604.29.90.00 fKapilo1u 76;

8401;8402; 8405;8406; 8410; 841 1;8416;8411,

8419.20.00.00; 8420; 8421. 11.00.00; 8422.20.00 .00;

8423. 20 .00 .00; 8423 .30 .00 .00; 8423.82.10 .00;

8423 .82 .90.00; 8423 .89 . 10 .00 ; 8423 .89.90 .00;

8425 .20 .00 .00; 8425.3 1. 10 .00; 8425.3 1.90.00;

8425.39.10.00; 8425.39.91.00; 8425.39 .99.00; 8426;

8427; 8428 .20.10.00; 8428.2030.00; 8428.20.91.00;

8428.20.99.00; 8429; 8430; 8432; 8433; 8434; 8435;

8436: 8437; 8438; 8439; 8440 ; 8441; 8442;

8443.1 I .00 .00 ; 8443 .12.00.00; 8443 . 19.10.00;

8443.19.31.00; 8443.19.35 .00; 8443 . 19.39.00;

8443.19.90 .00; 8443.21 .00 .00; 8443 .29.00.00;

8443 .30.00 .00; 8443.40 .00 .00; 8443 .59 .20.00;

8443.59.80 .00; 8443 .60.00 .00; 8443 .90.10.00;

8443.90.90.00; 8444; 8445; 8446; 8447; 8449

8452.21.00.00; 8452.29.00.00; 8453; 8454; 8455; 8456;

8457 ; 8462; 8463; 8464; 8474; 8475; 8471 ; 8478;

8479. 10.00 .00 ; 8479 .20 .00 .00; 8479 .30 .10.00;

8479 .30.90 .00; 8479.40 .00 .00; 8479 .50.00.00;

8479.89.30.00; 8479.89.65.00; 8479 .89.70.00;

8479.89.75,00: 8480 fKapilolu 84;

90.Q3 f KapiloJu 90.

Millllufih wara J-kliem "f'Kapitolu 38;" tal -

(i:)

paragrafu (e) tat-Tieni Taqsima ta' I-Iskeda ghandu jidhol dan

Ii gej

"3917.10.10.00: 3917 .10.90 .00: 3917.32.91.00;".