Excise Duty Act (Amendment of Schedules) Regulations, 2004

L.N. 11 of 2004

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Schedules) Regulations, 2004

IN exercise of the powers conferred by subarticle (5) of article 13

of the Excise Duty Act, the Minister of Finance and Economic Affairs

has made the following regulations>—

The title of these regulations is the Excise Duty Act

(Amendment of Schedules) Regulations, 2004 and shall be read and

construed as one with the Excise Duty Act, hereinafter referred to as

“the Act”.

The Annex contained in the Schedule hereto is to be inserted

after Part F of the Fifth Schedule to the Act.

(1) In subregulation (3)(b) of regulation 12 in the Excise

Goods Regulations delete the word “a document” and insert the words

“the Internal Administrative Accompanying Document (IAAD) as

specified in the Annex after the Fifth Schedule”.

(2) In subregulation (3)(c) of regulation 12 in the Excise

Goods Regulations delete the word “such document” and insert the

words “the Internal Administrative Accompanying Document (IAAD)

as specified in the Annex after the Fifth Schedule”.

(3) Immediately after subregulation (2) of regulation 17 in

the Excise Goods Regulations contained in Part A of the Fifth Schedule

to the Act there shall be inserted the following>

Every excise officer shall, in addition to the powers

“Empower-

ment to act

and duties assigned to him under the Act be empowered to

as Police

Officer.

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 Officer I.”.

4. Regulation 17 in the Mineral Oils Regulations contained in Substitution of

regulation 17 in the

the Fifth Schedule to the Act shall be deleted and substituted with the Mineral Oils

following>–

Regulations.

17. (1) In accordance with regulations 13 and 14 of

the Excise Goods Regulations gas oils falling within HS Codes

2710.19.41.00, 2710.19.45.00 and 2710.19.49.00 and

kerosene falling within HS Code 2710.19.25.00 when sold

or supplied under any duty suspension as provided for in the

Fourth Schedule to the Act, shall be fiscally marked.

(2) (i) Each of the following substances shall

Establishment

constitute a fiscal marker>

(a) for gas oils –

(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.

(b) for 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.

(ii) The markers shall be added in the following

Proportions of

proportions>

(a) for gas oils –

(aa) not less than 6 milligrams but not more than

9 milligrams of N-Ethyl-N-[2-(1-isobutoxy-

ethoxy)ethyl]-4-(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 5 milligrams of

1-[4(phenylazo)phenylazo]-2-[ethylamino]naphtalene per

litre of mineral oil.

(b) for kerosene –

(aa) not less than 6 milligrams but not more than

9 milligrams of N-Ethyl-N-[2-(1-isobutoxy-

ethoxy)ethyl]-4-(phenylazo)aniline per litre of mineral

oil, and

(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.

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).

The prescribed markers may be added to gas oils

or kerosene, as approriate, 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)(ii).

(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 –

(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 stocktake<

(c)

preserve that written record for not less than

6 years.

Marked oil must be stored separately from

unmarked oil.

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.

Any person who supplies –

Particulars to

(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.

(1) No oil may be marked except in the

circumstances prescribed by regulation 17.

(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.

No person may add any chemical identifier or dye

other than a marker to any gas oil or kerosene required by

regulation 17 to be marked.

No oil of a description required by regulation 17

to

be

marked may be imported where there has been added

of certain oil. any substance calculated to impede the identification of any

marker.

(a) Where any person contravenes regulations 25

penalties and

and 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 any 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 marked as prescribed 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.”.