Eco-Contribution Regulations, 2004

L.N. 395 of 2004

ECO-CONTRIBUTION ACT, 2004

(ACT NO. XII OF 2004)

Eco-Contribution Regulations, 2004

IN exercise of the powers conferred by article 13 of the Eco-

Contribution Act, hereinafter referred to as “the Act”, the Minister for

Rural Affairs and the Environment with the concurrence of the Prime

Minister and Minister of finance, has made the following regulations>

(1) The title of these regulations is the Eco-Contribution Citation,

commencment

Regulations, 2004.

and scope.

(2) These regulations shall come into force on the 1st

September, 2004.

(3) These regulations provide additional measures,

procedures and guidance for the better administration of the Act and to

provide further for the procedure to be adopted by the Competent

Authority in order to enforce the provisions of the Act and other related

matters.

(1) Saving the provisions of sub-article (2) of this article, Administrative

when a return, furnished by a registered person in terms of the Act for a penalty

understatement

period, contains an understatement of the eco-contribution due for that in the return.

period, that person becomes liable to an administrative penalty in an

amount equivalent to ten per cent of the excess of the correct amount of

eco-contribution over the contribution declared in the return.

(2) Where a person corrects the understatement of

contribution referred to in paragraph (1) in accordance with the

provisions of regulation 6 of these regulations, that person becomes

liable to an administrative penalty in an amount equivalent to five per

cent of the excess of the correct amount of eco-contribution over the

contribution declared in the return.

Where a return furnished for a period does not contain a full Administrative

and correct statement of the data required to be declared by that person, penalty

incomplete or

in terms of item 2 of the Second Schedule to the Act and that person incorrect return.

does not correct such return in accordance with the provisions of

regulation 6 of these regulations, such person shall, unless the said person

has in virtue of that default become liable to a higher administrative

penalty under the provisions of these regulations, be liable to an

administrative penalty of one hundred liri.

Any registered person under the Act who, being required

to furnish a return for a period, does not furnish that return by not later

than the fifteenth day of the second month following the month during

which the period ends, becomes liable to an administrative penalty in

an amount of twenty-five liri for every month or part thereof that elapses

from the date by which the return should have been furnished and the

date when it is furnished to the Authority.

Any person who, being required to apply for registration

under the Second Schedule to the Act, does not make an application

within the prescribed time limit laid down in the said Schedule, shall

become liable to an administrative penalty in an amount of twenty-five

liri for every month or part thereof that elapses from the date on which

the application should have been made and the date on which the

application for registration is furnished to the Authority.

A registered person under the Act who has made any form

of incorrect statement in a return furnished to the Authority for any

period may correct the said return by the delivery of a corrected return

within not later than ten days from when the return containing the

incorrect statement was furnished to the Authority, clearly indicating

that the adjusted return replaces the return furnished earlier>

Provided that the Authority may, where circumstances so

warrant and in its absolute discretion, extend the period indicated above

and accept an adjusted return furnished by a person beyond the stipulated

time period.

Any amount of administrative penalty due by a person shall

not relieve that person from a higher or a further penalty to which he

may have become or may become liable in terms of any provisions of

the Act or regulations made thereunder.

(1) Upon registration in terms of the Second Schedule to

the Act, whether such person is deemed to have been registered or

otherwise, the Authority shall allocate an eco-contribution reporting

period to every person so registered.

(2) Except as may be otherwise provided, an eco-

contribution reporting period shall be a period of three calendar months

commencing on the first day immediately following the end of the

preceding eco-contribution reporting period.

(3) The first eco-contribution reporting period shall

commence on the date that person is registered or deemed to be registered

in terms of the Act and shall end on such date as may be determined by

the Authority.

(4) The Authority may, by means of a notice served on a

registered person, vary any eco-contribution reporting period in such

manner as shall be specified in the notice.

(1) Saving as otherwise provided hereunder, the eco- Time of

contribution due on products shall be reported and paid to the Competent payment.

Authority with the return due for the period immediately following the

time when the product or products, as the case may be, are first sold or

transferred, or otherwise disposed of or destroyed, on the happening of

any event whereby the products no longer remain in the possession or

under the control of the producer.

(2) Recognised producers of products falling under HS Code

Numbers 2201 to 2206, inclusive, and 2208 in the First Schedule shall

report and pay to the Competent Authority the eco-contribution due on

the relative refillable containers with the return due for the period

immediately following the time when the product is brought into Malta>

Provided that on the coming into force of the Act, the eco-

contribution on the opening stock determined in terms of the provisions

of the Second Schedule to the Act due by such recognised producers

shall be paid within twelve calendar months in four equal consecutive

instalments commencing with the first return submitted after such date

or in one instalment paid with the first return covering the full amount

of eco-contribution due thereon.

(3) For the purposes of paragraph (2) of this regulation and

the Second Schedule to the Act “recognised producers” shall mean

bottlers of beverages that operate on a bottle-refillable basis who have

applied to the Competent Authority for such recognition on a product

by product basis. Recognition shall only be granted by the Authority

on receipt of an application made by the producer and after satisfying

the criteria stipulated by the Authority.

There shall be an administrative fee of twenty liri payable Administrative fee.

to the Authority on lodging an appeal before the Appeals Board in terms

of article 20 of the Act.

Where, in the execution of a contract made before the date Transitory

of the coming into force of the Act, any products are supplied on or provisions.

after such date and such products are subject to eco-contribution, that

contract shall, for all the purposes of any law be interpreted as if the

parties to the contract had agreed to an increase in the consideration

stipulated therein to reflect the eco-contribution due.