Excise Duty (Goods for Own Use) Regulations, 2007

L.N. 361 of 2007

EXCISE DUTY ACT

(CAP. 382)

Excise Duty (Goods for Own Use) Regulations, 2007

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

Duty Act, 1995, and in accordance with Article 8 of EU Council

Directive 92#12#EEC, the Prime Minister and Minister of Finance has

made the following regulations>–

The title of these regulations is the Excise Duty (Goods for

Own Use) Regulations 2007.

In these regulations>

“the Act” means the Excise Duty Act<

“Member State” means a Member State of the European

Union<

“alcoholic beverages” means such beverages as are mentioned

in the Second Schedule to the Act<

“tobacco products” means such products as are mentioned in

the Third Schedule to the Act.

Notwithstanding the provisions of article 4(1) of the Act,

alcoholic beverages and tobacco products acquired by individuals in

another Member State for their own use and personally transported by

them to Malta shall not be subject to the payment of excise duties on

importation into Malta if>

(a) that excise duty has already been paid in the other

Member State, and

(b) it has not been refunded and is not eligible for a refund

in any Member State, and

(c) the alcoholic beverages and tobacco products are not

held for commercial purposes in Malta.

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

Lm0.04 (€0.09)