ln_2005_416

Excise Goods Regulations

6 Articles / Provisions · Malta

Open official source Machine-readable Markdown (.md)

Table of Provisions (6)

Preamble Reg. 1 Reg. 2 Reg. 11 Affixing of band or stamp. Reg. 12 Containers with a band attached. Reg. 13 Forfeiture.

Statutory Text (6 Articles)

Malta Government Gazette — Legal Notice 2005 416 — Excise Goods Regulations

Preamble — Excise Goods Regulations Open official source

L.N. 416 of 2005

EXCISE DUTY ACT

(CAP. 382)

Excise Goods Regulations

(Amendment to Section B of the Sixth Schedule)

IN exercise of the powers conferred by article 13 of the Excise

Duty Act, the Prime Minister and Minister of Finance has made the

following regulations>-

Malta Government Gazette — Legal Notice 2005 416 — Excise Goods Regulations

Reg. 1 — Excise Goods Regulations Open official source

(1) The title of these regulations is Excise Goods Regulations Citation and

(Amendment to Section B in the Sixth Schedule) and shall be read and commencement.

construed with the Excise Duty Act, hereinafter referred to as “the Act”.

(2) These regulations shall come into force on 1 January

2006.

Malta Government Gazette — Legal Notice 2005 416 — Excise Goods Regulations

Reg. 2 — Excise Goods Regulations Open official source

Section B of the Sixth Schedule to the Act, shall be amended Amendment of

Sixth Schedule to

as follows by adding the following>-.

the Act.

Malta Government Gazette — Legal Notice 2005 416 — Excise Goods Regulations

Reg. 11 Affixing of band or stamp. — Excise Goods Regulations Open official source

(1) No person may manufacture, process, prepare

for sale, expose or offer for sale, sell or otherwise dispose of

any ethyl alcohol as defined in the Second Schedule to this

Act with an actual alcoholic strength by volume of 25% vol.

or more and in containers of 50 centilitres capacity or above

unless a band or stamp has been affixed as provided for in

regulation 12.

(2) It shall be lawful for the Comptroller to exempt

in writing from the provision of the preceding paragraph,

under such conditions as he may deem fit to impose, any ethyl

alcohol intended to be exported or as ship’s supply or for

sale to persons exempted by or under any law from the

payment of excise duty.

(3) It shall be lawful for the Comptroller to

exempt in writing from the provision of paragraph (1) any

other ethyl alcohol not covered by the preceding paragraph,

under such conditions as he may deem fit to impose.

Malta Government Gazette — Legal Notice 2005 416 — Excise Goods Regulations

Reg. 12 Containers with a band attached. — Excise Goods Regulations Open official source

(1) No containers immediately enclosing ethyl

alcohol shall be released by Customs or shall be released

from a tax warehouse unless the container has been affixed

with a band or stamp in a manner as indicated by the

Comptroller.

(2) The said bands or stamps shall be of the type

approved by the Comptroller and shall be supplied at the

Custom House or at any other place to be appointed by the

Minister through a notice in the Gazette.

(3) Such bands or stamps shall be issued by the

Comptroller free of charge on application by the authorised

warehouse keeper or trader of ethyl alcohol.

Malta Government Gazette — Legal Notice 2005 416 — Excise Goods Regulations

Reg. 13 Forfeiture. — Excise Goods Regulations Open official source

Any quantity of ethyl alcohol products found in

the possession of any person in contravention to the provisions

of regulations 11 or 12 shall, without prejudice to any other

penalty provided for under the Act or any other law, be

forfeited to Government.

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

Excise Goods Regulations

Table of Provisions (6)

Statutory Text (6 Articles)

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