Regulations, 2004

L. N. 450 of 2004

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Schedules) (No. 2)

Regulations, 2004

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

13 of the Excise Duty Act, the Prime Minister and Minister of Finance

has made the following regulations>-

The title of these regulations is the Excise Duty Act

(Amendment of Schedules) (No. 2) Regulations, 2004, and they shall

be read and construed as one with the Excise Duty Act, hereinafter

referred to as “the Act”.

Immediately after regulation 27 of the Mineral Oils

Regulations in Part D of the Fifth Schedule to the Act, there shall be

added the following new regulations>

(1) Any means of transport which carries energy

“Registration

products

on which no excise duty has been paid, which is

either used on land, such as bowsers, or used at sea, such as

barges or tankers, shall be registered with the Comptroller.

(2) Any operator of any such means of transport as

are mentioned in subregulation (1) hereof, shall declare to the

Comptroller that such means are to be used solely to carry energy

products on which no excise duty has been paid.

(1) According to such requirements as may be set

down by the Comptroller, such means of transport shall be

permanently and visibly marked with a label containing the

words, in red colour, “DUTY FREE”. This label shall be of a

size not less than 820 millimetres by 240 millimetres.

(2) Notwithstanding the provision of

subregulation (1), any such means of transport shall have

installed thereon an electronic device by means of which it

can be observed to be in any specific location in any particular

moment in time.”.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press