Excise Duty Act (Amendment of Sixth Schedule) Regulations,

L.N. 96 of 2010

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Sixth Schedule) Regulations,

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

(1) The title of these regulations is the Excise Duty Act

(Amendment of Sixth Schedule) Regulations, 2010 and they shall

be read and construed as one with the Sixth Schedule to the Excise

Duty Act, hereinafter referred to as “the Sixth Schedule”.

(2) These regulations shall come into force on such

dates as the Minister responsible for finance may, by notice in the

Gazette, establish.

In Part B of the Sixth Schedule, in regulation 10 sub-

regulation (2) thereof, for the words “one thousand and one

hundred and sixty-four euro and sixty-nine cents (1,164.69)”

there shall be substituted the words “twenty-five thousand euro

(25,000)”.

In Part C of the Sixth Schedule, in regulation 12 sub-

regulation (3) thereof, for the words “one thousand and one

hundred and sixty-four euro and sixty-nine cents (1,164.69)”

there shall be substituted the words “twenty-five thousand euro

(25,000)”.

Part D of the Sixth Schedule shall be amended as

follows

(a) in regulation 14, for the words “one thousand

and one hundred and sixty-four euro and sixty-nine cents

(1,164.69)” there shall be substituted the words “twenty-five

thousand euro (25,000)”;

(b)

for regulation 17 there shall be substituted the

following

“17A. (1)

In accordance with regulations 13

and 14 of the Excise Goods Regulations, gas oils falling

within HS Codes 2710.19.41.00, 2710.19.45.00 and

2710.19.49.00 and kerosene falling within HS Code

2710.19.25.00 when sold or supplied under any duty

suspension as provided for in the Fourth Schedule to the

Act, shall be fiscally marked.

(2) (a) Each of the following substances shall

constitute a fiscal marker

(i) for gas oils, excluding gas oils intended to be used

for heating purposes -

(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]4-

(phenylazo)aniline defined in the Colour Index as

Solvent Yellow 124, and

(bb) Any red dye.

(ii) for gas oils intended to be used for heating

purposes and kerosene –

(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]4-

(phenylazo)aniline defined in the Colour Index as

Solvent Yellow 124, and

(bb) Any blue anthraquinone dye.

(b)

The markers shall be added in the following

proportions

(i) for gas oils, excluding gas oils intended to be used

for heating purposes –

(aa) not less than 6 milligrams but not more

than 9 milligrams of N-Ethyl-N-[2-(1isobutoxy-ethoxy)

ethyl] - 4-(phenylazo) aniline per litre of mineral oil, and

(bb) not less than such quantity of a red

dye as gives a colour intensity, as measured in

a spectrophotometer at 500 – 540 namometres,

corresponding to 5 milligrams of 1-[4(phenylazo)

phenylazo]2-[ethylamino]naphtalene per litre of mineral

oil;

(ii) for gas oils intended to be used for heating

purposes and kerosene -

(aa) not less than 6 milligrams but not more

than 9 milligrams of N-Ethyl-N-[2-(1isobutoxy-ethoxy)

ethyl] - 4 - (phenylazo) aniline per litre of mineral oil,

and

(bb) not less than such quantity of a blue

anthraquinone dye as gives a colour intensity, as

measured in a spectrophotometer at 630 nanometres,

corresponding to 5 milligrams of C.I. Solvent Blue 79,

as defined in the Colour Index, per litre of mineral oil.

(1) There shall be added a national

chemical marker, hereinafter referred to as “the marker”,

to all mineral oils identified by the Comptroller of

Customs by means of an order in the Gazette and

intended for release for consumption.

(2) The marker shall be supplied to the

tax warehouse keepers by the Department of Customs

against compensation. The compensation charged shall

cover the costs of the product to the Department.

(3) The marker shall be added to such

mineral oils utilising dosing pumps in the proportions as

directed by the Comptroller of Customs.

(4) No such mineral oils may be released for

consumption unless so marked.”;

(c) in regulation 18, for the words “regulation

17(1)” there shall be substituted the words “regulation 17A (1)”;

(d) in regulation 19, for the words “regulation 17

(2) b” there shall be substituted the words “regulation 17A (2) (b)”;

(e) in regulation 23, for the words “regulation

17” wherever they occur there shall be substituted the words

“regulation 17A”.

5. In Part E of the Sixth Schedule, in Schedule II thereof,

immediately after paragraph 12 thereof there shall be added the

following new paragraph

“13. Any person who fails to comply with the

provisions of this regulation shall be guilty of an offence

and shall be liable, on conviction, to a fine (multa) not

exceeding twenty-five thousand euro (25,000).”.

6. In Part F of the Sixth Schedule, in regulation 10 sub-

regulation (3) thereof, for the words “one thousand and one

hundred and sixty-four euro and sixty-nine cents (1,164.69)”

there shall be substituted the words “twenty-five thousand euro

(25,000)”.

7. In Part G of the Sixth Schedule, in regulation 6 sub-

regulation (4) thereof, for the words “one thousand and one

hundred and sixty-four euro and sixty-nine cents (1,164.69)”

there shall be substituted the words “twenty-five thousand euro

(25,000)”.

€0.37