Regulations, 2004

L.N. 481 of 2004

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Schedules) (No. 3)

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>-

(1) These regulations may be cited as the Excise Duty Act

(Amendment of Schedules) (No. 3) Regulations, 2004, and they shall

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

referred to as “the Act”.

(2) These regulations are based on Council Directive No.

297#68 of 19th July, 1968 on the standardization of provisions regarding

the duty-free admission of fuel contained in the fuel tanks of commercial

Immediately after regulation 29 of the Mineral Oils

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

added the following new regulations>

Unless the context requires otherwise in regulations

31 to 33 hereof -

“commercial vehicle” means any motorized road

vehicle which by its type of construction and equipment

is designed for, and capable of transporting, whether for

payment or otherwise>

(a) more than 9 persons, including the driver,

(b) goods<

“standard fuel tanks” means the tanks permanently

fitted by the manufacturer to all vehicles of the same

type as the vehicle in question and whose permanent

fitting enables fuel to be used directly, both for the

purpose of propulsion and, where appropriate, for the

operation of a refrigeration system< provided that gas

tanks fitted to motor vehicles designed for the direct use

of gas as a fuel shall also be considered to be standard

fuel tanks<

“vehicle” means any motor vehicle.

(1) Subject to the provisions of this regulation

and regulation 32 hereof, any commercial vehicle which has

travelled from another Member State shall, on entering Malta,

be relieved from the payment of excise duty on fuel contained

therein.

(2) This relief from the payment of excise duty

applies only to fuel that -

(a)

is contained in the vehicle’s standard tanks<

and

(b) is being used or is intended for use by that

vehicle.

(3) Such relief from the payment of excise duty

applies only to fuel on which -

(a) excise duty has been paid in the Member State

in which the fuel was acquired at a rate that is appropriate

to the specific use to which that fuel is being or is

intended to be put< and

(b) the excise duty paid on that fuel has not been

refunded.

(4) Such relief from the payment of excise duty applies

only to fuel that was put into the vehicle within the European

Union and is of a type and quantity necessary for the normal

operation of the vehicle during its journey.

The amount of fuel allowed to enter without the

payment of excise duty shall be as follows>

(a) 200 litres per vehicle and per journey in the

case of vehicles designed for, and capable of, transporting

goods, with or without payment<

(b) 600 litres per vehicle and per journey in the

case of vehicles designed for, and capable of, transporting

more than 9 persons including the driver.

(1) The relief from the payment of excise duty is

subject to the following conditions, and if any condition is

not complied with, the fuel shall, if the Comptroller does not

approve otherwise, be liable to forfeiture.

(2) The fuel shall only be used in the vehicle and

shall not be removed from the vehicle except -

(a)

temporarily, to facilitate repair< or

(b) permanently, to be destroyed.

(3) The fuel shall be used only for purposes

appropriate to the rate of excise duty paid in the Member

State in which the fuel was acquired.

(4) The excise duty paid on the fuel shall not

repaid back by the Comptroller.”.

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