Third Countries) Regulations, 2009

L.N. 72 of 2009

EXCISE DUTY ACT

(CAP. 382)

Excise Duty (Goods Imported by Persons Travelling from

Third Countries) Regulations, 2009

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

Duty Act, the Minister of Finance, the Economy and Investment has

made the following regulations:-

The title of these regulations is the Excise Duty (Goods Citation.

Imported by Persons Travelling from Third Countries) Regulations,

2009.

In these regulations, unless the context otherwise requires - Interpretation.

“the Act” means the Excise Duty Act;

“air travellers” and “sea travellers” mean any passengers

travelling by air or sea other than private pleasure flying or

private pleasure sea navigation;

“alcoholic beverages” means such beverages as are

mentioned in the Second Schedule to the Act;

“Comptroller”, “duty” and “excise duty” have the same

meaning assigned to them under the Act;

“Member State means a Member State of the European

Union;

“private pleasure-flying” and “private pleasure-sea-

navigation” means the use of an aircraft or a sea-going vessel

by its owner or the natural or legal person who enjoys its use

either through hire or through any other means, for purposes

other than commercial and, in particular, other than for the

carriage of passengers or goods or for the supply of services

for a consideration or for Government purposes;

“territory”, where the Community provisions on excise

duty do not apply, means any of the following territories of

Member States

(a) in the case of the Federal Republic of Germany,

the Island of Heligoland and the territory of Busingen,

(b) in the case of the Italian Republic, Livigno,

Campione d’Italia and the Italian waters of Lake

Lugano;

(c) in the case of the Kingdom of Spain, Ceuta

and Melilla and the Canary Islands;

(d) in the case if the French Republic, the overseas

departments of the same French Republic;

Provided that the Isle of Man shall not be regarded

as a territory where the Community provisions on excise

duty do not apply;

“third country” means any country which is not a

Member State of the European Union;

Provided that the Principality of Monaco and the

Republic of San Marino shall not be regarded as a third

country for the purposes of these regulations;

“tobacco products” means such products as are

mentioned in the Third Schedule to the Act;

“traveller” means any person travelling from a

third country or from a territory where the Community

provisions on excise duty do not apply.

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

alcoholic beverages and tobacco products in the personal luggage

of persons travelling from a third country or from a territory where

the Community provisions on excise duty do not apply shall not be

subject to the payment of excise duties on importation into Malta if

the Comptroller is satisfied that the imports are of a non-commercial

character.

Where a journey involves transit through the territory of

a third country, or begins in a territory as referred to in regulation

3, these regulations shall apply if the traveller is unable to establish

that the goods transported in his luggage have been acquired subject

to the general conditions governing taxation on the domestic market

of a Member State and do not qualify for any refund of excise duty

under the Act.

(1) For the purposes of the application of the exemptions,

personal luggage shall be regarded as the whole of the luggage which

a traveller is able to present to the customs authorities upon arrival,

as well as luggage which he presents later to the same authorities,

subject to proof that such luggage was registered as accompanied

luggage, at the time of his departure, with the company which has

been responsible for conveying him.

(2) Fuel other than that referred to in article 10 shall not

be regarded as personal luggage.

For the purposes of the application of the exemptions,

imports shall be regarded as being of a non-commercial character if

the Comptroller is satisfied that

(a) such imports take place occasionally;

(b) such imports consist exclusively of goods for the

personal or family use of the travellers, or of goods intended

as presents; and

(c) the nature or quantity of the goods is not such as to

indicate that they are being imported for commercial reasons.

(1) Imports of the following types of tobacco products shall

be exempt from excise duties, subject to the following quantitative

limits

(a) 200 cigarettes;

(b)

100 cigarillos;

(c) 50 cigars;

(d)

250 g smoking tobacco

Provided that –

(a) each amount specified in paragraphs (a) to (d)

shall represent, for the purposes of sub-regulation (2)

hereof, 100 % of the total allowance for tobacco products;

and

(b) for the purposes of this regulation, the term

“cigarillos” covers all cigars of a maximum weight of 3

grams each.

(2) In the case of any one traveller, the exemption may

be applied to any combination of tobacco products, provided that the

aggregate of the percentages used up from the individual allowances

does not exceed 100 %.

(1) Alcoholic beverages other than beer, shall be

exempted from excise duties subject to the following quantitative

limits

(a) a total of 1 litre of alcohol and alcoholic beverages

of an alcoholic strength exceeding 22 % vol, or undenatured

ethyl alcohol of 80 % vol and over; and

(b) a total of 2 litres of alcohol and alcoholic beverages

of an alcoholic strength not exceeding 22 % vol

Provided that each of the amounts specified in paragraphs

(a) and (b) represent, for the purposes of sub-regulation (2)

hereof, 100 % of the total allowance for alcohol and alcoholic

beverages.

(2) In the case of any one traveller, the exemption may

be applied to any combination of the types of alcohol and alcoholic

beverage referred to in sub-regulation (1) hereof, provided that the

aggregate of the percentages used up from the individual allowances

does not exceed 100 %.

(3) Excise duty shall not be charged on a total of 16

litres of beer.

Exemptions under regulations 7 or 8 shall not apply in the

case of travellers aged less than 17 years of age.

With regard to any one means of motor transport, the fuel

contained in the standard tank and a quantity of fuel not exceeding

10 litres contained in a portable container, shall be exempt from

excise duties.

Goods imported by a traveller shall be exempt from

excise duties when the amount of duty to be levied is equal to, or

less than, ten euro.

€0.37