Excise Duty Act (Amendment of Schedules) Regulations, 2006

L.N. 118 of 2006

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Schedules) Regulations, 2006

IN exercise of the powers conferred by sub-article (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 Citation.

(Amendment of Schedules) Regulations, 2006 and they shall be read

and construed as one with the Schedules to the Excise Duty Act,

hereinafter referred to as “the Act”.

In the English version of the Second Schedule to the Act, Amends the Second

Schedule.

immediately after item 1.f. under “EXEMPTIONS”, there shall be

inserted the paragraph “g. Alcoholic beverages to be sold for immediate

consumption on board ships or aircraft travelling to another EU

country.”.

In the English version of the Third Schedule to the Act under Amends the Third

Schedule.

the heading “EXEMPTIONS”, immediately after the words

“Manufactured tobacco which is reworked by the producer.”, there shall

be inserted the new paragraph “Tobacco products to be sold for

immediate consumption on board ships or aircraft travelling to another

EU country.”.

Part C in the Sixth Schedule to the Act shall be amended as Amends Part C in

the Sixth Schedule.

follows>-

(a) for regulation 6 thereof there shall be substituted the

following> -

“Cigarettes

(1) No cigarettes shall be offered for home

to be sealed

consumption unless the packet, box or container immediately

with a band.

enclosing the cigarettes has been sealed by a band or stamp

affixed in such a manner as to ensure its destruction when

such packet, box or container is opened>

Provided that with regards to cigarettes which are

imported in small quantities, which are not available for sale

in Malta, to be sold to persons travelling to the European

Union by air or by sea, the tax band can be affixed on the

container which contains not less than 10 packets each

containing not less than 20 cigarettes.

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

Comptroller on application by the authorised warehouse

keeper of cigarettes.”<

(b) for regulation 8 there shall be substituted the following>

Excise duty on cigarettes is due when they are

offered for home consumption and shall be paid by the

authorised warehouse keeper at the latest by the 15 th day of

the following month.”<

(c)

for regulation 9 there shall be substituted the following>

When payment of excise duty is effected, the

“Recommended

retail price of

authorised

warehouse keeper or registered trader is to declare

in writing the recommended retail price per packet of twenty

cigarettes or part of such packet.”<

(d) in sub-regulation (1) of regulation 10, for the words “of

the denomination representing the amount of duty due” there shall

be inserted the words “that indicates that excise duty has been

paid”< and

(e) in sub-regulation (3) of regulation 10, for the words from

“bundles or sheets” to the words “in the Gazette” there shall be

inserted the words “lots of 20,000 units”.

5. In Part D in the Sixth Schedule to the Act, immediately after

regulation 33 there shall be inserted the following new regulations>

Requests for the provisioning of either duty-free

or duty-paid fuel are to be made by authorized persons to the

provisioning

Comptroller as follows>

(a) for ships and commercial yachts at the Office

of the Baggage Room where the documents entitled

Stores Authority (STA1) and Statement to the Customs

Authorities (SCA1) as found in the Annex to these

regulations are to be presented<

(b) for private yachts, that will be going abroad

and are not intended to return to Malta within a month

of their departure from Malta, at the Customs Office

situated at the Yacht Marina, during office hours, where

the documents already mentioned above are to be

presented<

(c) for private yachts, that will be going abroad

for a period of less than a month and there is the intention

of applying for a refund of excise duty, at the Customs

Office situated at the Yacht Marina, during office hours,

where the documents entitled Sailing and Arrival

Logbook (SAL1) as well as the Statement to the Customs

Authorities (SCA1) as found in the Annex to these

regulations are to be presented.

(1) In the cases covered by paragraphs (a) and

(b) of regulation 34, the provisioning of fuel can be supplied

duty-free, whilst in the cases covered by paragraph (c) the

provisioning shall always be supplied duty-paid.

(2) In all cases the fuel is to be fiscally marked as

provided for in Regulation 17 of these regulations.

When the documents are processed either at the

Baggage Room or at the Yacht Marina, as the case may be,

the operator, as mentioned in sub-regulation (2) of regulation

28, shall immediately inform the Fuel Section, during office

hours -

(i) the time when the supply will take place so

that an Excise Officer will be detailed to make the

necessary controls< and

(ii) present the necessary documents that have

been processed as well as the Simplified SAD (SSAD1)

found in the Annex to these regulations.

When a request for refund of excise duty is made,

it has to be ascertained that the Sailing and Arrival Logbook

(SAL1) has all the necessary office stamps as and where

indicated on the same Logbook,

(a) of the Fuel Section before the start of the

voyage<

(b) of a foreign authority situated in the first port

of call<

(c) of the Customs Office at the Yacht Marina on

arrival in Malta.

Every person or entity that produces and#or offers

for sale biodiesel or biofuel shall -

(a) register with the Comptroller as provided for

in the Act<

(b) submit at the end of each month a statement

of all production that took place in that month and give

an indication of the percentage volume of biomass

contained in the product which is being offered for sale<

and

(c) declare the source of the gas oil contained in

the product which is being offered for sale.”.

6. Immediately at the end of regulation 38 of Part D in the Sixth

Schedule to the Act, there shall be added the following Annex>–

“ANNESS

(FORMOLA STA 1)

STORES AUTHORITY

To the Comptroller of Customs, Malta

Sir,

I hereby authorize and request Mr/Mrs/Ms/Messrs ______________________________________

to supply as stores under his (or their) bond for the crew and passengers of my craft,

_____________________________ of ____________ gross tons, the undermentioned articles, viz:-

Spirits

Wine

Beer

Cigarettes

Cigars

Other smoking

Manufactured

Other dutiable

Mineral Oils (e.g. Gas Oil, Petrol,

Tobacco

articles

goods

etc.)

Tank Capacity

__________________ litres

• The craft is lying at _________________________ and will be leaving on ____/____/____ .

• I declare that the above-mentioned products will be used only during my voyage when

leaving for a foreign port.

[N.B. Declarants are reminded of the provisions contained in the Excise Duty Act, Cap 382

and its Regulations as well as other Customs legislation.]

I am, Sir,

Your obedient servant,

Craft’s Stamp

(if available)

Signature of Master or Owner

DECLARATION TO BE MADE BY THE EXPORTERS OF THE GOODS

I ____________________________________ of the firm of ________________________________

do hereby declare that the signature of ___________________________________ is authentic.

Declared at _____________________ on ________ day of ______________________ , 200__ .

Before me ________________________________

Officer of Customs

Official Stamp

STA 1

(FORMOLA SCA 1)

STATEMENT TO THE CUSTOMS AUTHORITIES

I, ____________________________________________, (name of signatory)* apply in accordance with

the provisions of the Excise Duty

Act and on behalf of the owners of this craft,

_______________________________________________,

(name

of

vessel)

lying

at

_______________________________________________ (place) for the supply of fuel specified

______________________________ (litres).

The fuel is to be delivered directly into the craft’s own integral tanks, for use on board this craft in

accordance with the provisions of the Excise Duty Act.

The permission of the Excise Control Unit Customs must be obtained before diversion to alternative use.

Date

_____/_____/_____

Signature

*(Owner, master, mate, chief engineer, craft’s agent or supplier)

Stamp of Supplier

I.D. Card No. ______________________________

Company

I, __________________________________ (Owner, master, mate or chief engineer) of the above

mentioned craft declare that ____________________ litres of gas oil were received on board, and that the

oil will be used on board this craft in accordance with the provisions of the Excise Duty Act.

[Applicable to Yachts/pleasure craft authorized to uplift duty-free fuel]

I declare that I will not be returning to Malta within 1 (One) month of my departure. I also accept that

future requests for the supply of duty-free bunkers will not be considered if return to Malta is effected

within the prescribed period mentioned above.

The permission of the Excise Control Unit must be obtained before diversion to alternative use.

Date

_____/_____/_____

Signature

I.D. Card No. ______________________________

Stamp of craft

PLEASE NOTE

Extract from the Energy Products Regulations of the Excise Duty Act, Cap. 382

Offences, penalties and forfeiture

27.(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.

(FORMOLA SAL 1)

Customs Registration No.

For use by locally based

Private Pleasure Craft

CUSTOMS YACHT MARINA

SAILING AND ARRIVAL LOGBOOK

For uplifting duty paid fuel supplies entitled to refund

Name of Seacraft

Registration Number

Gross Tonnage or Displacement

Fuel Tank Capacity

Name of Owner

Signature of Customs Official

ATTENTION

The craft must sail within 12 hours of uplifting fuel bunkers

FOR OFFICE USE ONLY

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

FOR OFFICE USE ONLY

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

FOR OFFICE USE ONLY

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

Continuation Sheet No.______________

Customs Registration No. ___________

Stamp & Signature of Customs Official

Name of craft _____________________

FOR OFFICIAL USE ONLY

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

SAL 1 Cont

Continuation Sheet No.______________

Customs Registration No. ___________

Stamp & Signature of Customs Official

Name of craft _____________________

FOR OFFICIAL USE ONLY

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

Malta Port of Departure

Expected time of sailing

Time supplies embarked @

Customs Form No.

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

Foreign Port of Arrival

_______________________ Date

_____/_____/_____

Stamp & Signature of Official at

Port of Arrival

Time & Date of Return

_______________________ Date

_____/_____/_____

Stamp & Signature of Customs Official

In Malta

(FORMOLA SSAD 1)

Simplified SAD for Bunkering purposes only

N0. 00000000000

Bunker Operator

Document Ref. No:____________________

Identification of Warehouse:_____________

Bunkered by;

Name of Barge:___________________

VAT No: MT_______________ SEED No: MT0______________

Reg. No. Of

Consignee / Receiving Vessel

Road Tanker: ___________________

Meter Readings –

After

Stamp of Vessel

Before

Amount _

Delivered: ____________________ Litres

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm

Country of Origin

Preference

Signature of Bunker Operator

Stamp & Signature of Customs

Signature of Captain / Chief Engineer

Official

SSAD 1

White Copy - for Customs Official during bunker

Simplified SAD for Bunkering purposes only

N0. 00000000000

Bunker Operator

Document Ref. No:____________________

Identification of Warehouse:_____________

Bunkered by;

Name of Barge:___________________

VAT No: MT_______________ SEED No: MT0______________

Reg. No. Of

Consignee / Receiving Vessel

Road Tanker: ___________________

Meter Readings –

After

Stamp of Vessel

Before

Amount _

Delivered: ____________________ Litres

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm

Country of Origin

Preference

Signature of Bunker Operator

Stamp & Signature of Customs

Signature of Captain / Chief Engineer

Official

SSAD 1

Blue Copy1 - for Bunker Operator

Simplified SAD for Bunkering purposes only

N0. 00000000000

Bunker Operator

Document Ref. No:____________________

Identification of Warehouse:_____________

Bunkered by;

Name of Barge:___________________

VAT No: MT_______________ SEED No: MT0______________

Reg. No. Of

Consignee / Receiving Vessel

Road Tanker: ___________________

Meter Readings –

After

Stamp of Vessel

Before

Amount _

Delivered: ____________________ Litres

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm

Country of Origin

Preference

Signature of Bunker Operator

Stamp & Signature of Customs

Signature of Captain / Chief Engineer

Official

SSAD 1

Blue Copy 2 - for Bunker Operator to be attached to monthly SAD for Customs Control purposes

Simplified SAD for Bunkering purposes only

N0. 00000000000

Bunker Operator

Document Ref. No:____________________

Identification of Warehouse:_____________

Bunkered by;

Name of Barge:___________________

VAT No: MT_______________ SEED No: MT0______________

Reg. No. Of

Consignee / Receiving Vessel

Road Tanker: ___________________

Meter Readings –

After

Stamp of Vessel

Before

Amount _

Delivered: ____________________ Litres

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm

Country of Origin

Preference

Signature of Bunker Operator

Stamp & Signature of Customs

Signature of Captain / Chief Engineer

Official

SSAD 1

Pink Copy - Receipt forVessel

Simplified SAD for Bunkering purposes only

N0. 00000000000

Bunker Operator

Document Ref. No:____________________

Identification of Warehouse:_____________

Bunkered by;

Name of Barge:___________________

VAT No: MT_______________ SEED No: MT0______________

Reg. No. Of

Consignee / Receiving Vessel

Road Tanker: ___________________

Meter Readings –

After

Stamp of Vessel

Before

Amount _

Delivered: ____________________ Litres

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C. Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm

Country of Origin

Preference

Signature of Bunker Operator

Stamp & Signature of Customs

Signature of Captain / Chief Engineer

Official

SSAD 1

Yellow Copy - for Vessel’s owner to be used at time of claim for refund of excise duty paid

Simplified SAD for Bunkering purposes only

N0. 00000000000

Bunker Operator

Document Ref. No:____________________

Identification of Warehouse:_____________

Bunkered by;

Name of Barge:___________________

VAT No: MT_______________ SEED No: MT0______________

Reg. No. Of

Consignee / Receiving Vessel

Road Tanker: ___________________

Meter Readings –

After

Stamp of Vessel

Before

Amount _

Delivered: ____________________ Litres

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C.

Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C.

Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm _____________

Country of Origin:__________________

Preference:________

Product Description:__________________________ Commodity Code:________________________

Observed Volume:__________________

Observed Temp:______º C.

Dens.@15: ___________

VCF:__________ Volume @ 15º C.________________ WCF__________ Weight:__________ MT.

Value: Lm

Country of Origin

Preference

Signature of Bunker Operator

Stamp & Signature of Customs

Signature of Captain

/ Chief Engineer

Official

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

SSAD 1

White Copy - for Counterfoil Book ”