Eco-Contribution (Granting of Refunds) Regulations, 2011

L.N. 158 of 2011

ECO-CONTRIBUTION ACT

(CAP. 473)

Eco-Contribution (Granting of Refunds) Regulations, 2011

IN exercise of the powers conferred by articles 12 and 13 of

the Eco-Contribution Act, the Prime Minister, in concurrence with

the Minister of Finance, the Economy and Investment, has made

the following regulations:-

(1) The title of these regulations is the Eco-Contribution

(Granting of Refunds) Regulations, 2011.

(2) These regulations provide measures, procedures

and guidance to the Act, which aim to regulate the granting of

refunds in respect of the eco-contribution paid by producers who

participated in the recovery of waste during the years 2005 to 2008.

Regulation 3

Clusters of Products

Rule for Interpretation

(1)

The HS Code Numbers shown in the second column of the table below are based on

the classification of goods in the Harmonized Commodity Description and Coding

System, 1983, published by the Customs Co-Operation Council, Brussels.

(2)

The products falling under the HS Code Numbers indicated in the table below are

described in the First Schedule to the Act and such descriptions are based on the

nomenclature for the Harmonized System and shall be interpreted in accordance

with the Explanatory Notes to the Harmonized System, published by the Customs

Co-Operation Council, Brussels.

(3)

Unless otherwise provided in this Schedule, only finished products falling within

the HS Code Numbers indicated in the second column of the table below shall be

deemed to fall within the respective cluster of products indicated in the first column

of the tables below.

Carboys, bottles, flasks, jars and other containers made of plastic, glass or metal,

containing any of the following beverages

Clusters of products

HS Code Number

Waters, including natural or artificial mineral waters and aerated

waters not containing added sugar or other sweetening matter

nor flavoured; ice and snow

Waters, including mineral waters and aerated waters containing

added sugar or other sweetening matter or flavoured, and other

non-alcoholic beverages, not including fruit or vegetable juices

of heading 2009

Beer made from malt

Wine of fresh grapes, including fortified wines; grape must

other than that of heading 2009

Vermouth and other wine of fresh grapes flavoured with plants

or aromatic substances

B

Other fermented beverages (for example, cider perry, mead);

mixtures of fermented beverages and mixtures of fermented

beverages and non-alcoholic beverages, not elsewhere specified

or included

Undenatured ethyl alcohol of an alcoholic strength by volume of

less than 80% vol; spirits, liqueurs and other spirituous

beverages

Empty carboys, bottles, flasks, jars and other containers made of plastic, glass or

metal under the following

Clusters of products

Articles for the conveyance or packaging of beverages

Articles for the conveyance or packaging of beverages

Cans of aluminium for the conveyance or packaging beverages

Toiletries and washing preparations, under the following headings

Clusters of products

Perfumes and toilet waters

Beauty or make-up preparations and preparations for the care of

the skin (other than medicaments), including sunscreen or

suntan preparations; manicure or pedicure preparations. But

excluding unscented nursery powder packed in cartons of a

weight not exceeding 70 grams and hand and body lotion in

containers not exceeding 50ml

Preparations for use on the hair, but excluding items falling

under heading 3305 10 00

Shampoos, in containers exceeding 50 ml

Preparations for oral or dental hygiene, including denture

fixative pastes and powders; yarn used to clean between the

teeth (dental floss), in individual retail packages

Pre-shave, shaving or aftershave preparations, personal

deodorants, bath preparations, depilatories and other perfumer,

cosmetic or toilet preparations, not elsewhere specified or

included; prepared room deodorisers, whether or not perfumed

or having disinfectant properties. But excluding bath and

shower gel in containers not exceeding 50 ml

Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing

preparations) and cleaning preparations, whether or not

containing soap, other than those of heading 3401, not including

preparations of heading 3402 20 or of heading 3402 90

Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing

preparations) and cleaning preparations, whether or not

containing soap, other than those of heading 3401, carried under

B

heading 3402 20 or of heading 3402 90

B

(1)

In these regulations, unless the context otherwise

requires

“the Act” means the Eco-Contribution Act;

“Approving Body” means the body constituted in terms

of the Eco-Contribution (Exemptions) Regulations, 2010;

“authorised packaging waste recovery scheme” or

“scheme” shall have the same meaning as that assigned to it

in the Waste Management (Packaging and Packaging Waste)

Regulations, 2006;

“the Minister” means the Minister responsible for waste

management and includes, to the extent of the authority given,

any person, including any Approving Body, authorised in that

behalf for any purpose of the Act;

“recovery rate” in terms of Schedule 2 means the

percentage of waste recovered as a percentage of the total

waste resulting from products shown in Schedule 1 and placed

on the market by a producer;

“recovery of waste” or “recovery” means the recovery

and collection of waste from the market by delivery to a

waste recovery facility for the subsequent re-use, recycling or

reclamation thereof between the 1 st January 2005 and the 31 st

December 2008;

“waste recovery facility” means a waste recovery facility

approved by the relevant competent authority engaged in the

recovery of waste on a commercial basis in Malta or outside

Malta.

(2) Any term not defined in these regulations shall

have the same meaning as that assigned to it in the Act.

Regulation 4(2)

Percentage Recovery Rate

Recovery Rate (%)

Credit / Refund (%)

25 – 29

30 – 34

35 – 39

40 – 44

45 – 49

50 – 54

55 – 59

60 – 64

65 – 69

70 – 74

75 – 79

80 or more

B

B

€0.90

In cases of recovery of waste from products on which an

eco-contribution is due or has been paid in terms of the Act, the

producers of those products listed in Schedule 1 to these regulations

may, in accordance with these regulations, be granted a credit for

any eco-contribution due or refund of the eco-contribution paid

thereon, as applicable in Schedule 2.

(1) A producer who, by participating in a scheme, Credit or refund

recovered waste between the 1 st January 2005 and the 31 st mechanism.

December 2008 shall be entitled, to a credit against any eco-

contribution due, or an equivalent refund of any eco-contribution

paid on products which fall within the clusters of products listed in

Schedule 1 to these regulations

Provided that the Minister may, upon the advice of the

Approving Body, approve for such credit or refund a producer who

has recovered waste alone during such period in terms of these

regulations.

(2) The amount of credit or refund shall be calculated

in terms of the applicable recovery rate in terms of Schedule 2 to

these regulations.

(3) The amount of eco-contribution which may be

credited or refunded to a producer in respect of any year or part

thereof for which a claim is made in terms of these regulations

shall be such amount being the smaller of the following

(a) the eco-contribution which has been paid on

products falling within the same cluster of products in

Schedule 1 to these regulations for such year or part thereof;

or

(b) the expenses incurred by the producer in the

recovery of waste, or in the case of producers participating in

a scheme, the annual membership fee

Provided that in the case of a producer who has

recovered waste alone during such period, such expenses shall be

supplemented by audited documentary evidence.

(4) Where in lieu of credits, refunds are granted, such

refunds due to a producer in terms of these regulations shall be paid

by the Minister, provided all uncontested eco-contribution balances

due have been paid.

The Approving Body shall process and approve claims

for credit or refund of eco-contribution made in terms of these

regulations, and it shall regulate its own procedure for carrying out

such functions.

(1) A claim for a credit or refund of the eco-contribution

paid may only be made by a producer registered under the Act for

each year for which a claim for credit or refund is submitted.

(2) A claim for credit or refund shall be made on the

form prescribed by the Approving Body and shall be accompanied

by a declaration issued by a waste recovery facility confirming

the quantity of waste recovered from the products placed on the

market by a producer. The claim form shall be accompanied by

such audited documentary evidence that certifies to the satisfaction

of the Approving Body the quantity and nature of waste actually

recovered from the products placed on the market by a producer.

(3) A claim for a credit or refund shall be made

separately for each year and by not later than the 31 st December

2011. (4) The Approving Body shall process claims

submitted in terms of this regulation provided all uncontested

eco-contribution balances due have been paid and that further

information requested under sub-regulation (2) has been furnished.

(5) In processing a claim for a credit or refund under

these regulations, the Approving Body may request the producer

to submit further information in relation to such claim, including

information relative to the quantity, type and quality of the products

placed on the market and of the quantity, type and quality of waste

recovered.

Without prejudice to the foregoing, a producer making a

claim for a credit or refund submitted in terms of regulation 6 shall

be required to

(a) maintain, for all products in respect of which a

claim is made, accurate records of product movements;

(b) consent and comply with all requests to monitoring,

auditing, checking, and production for inspection any such

records and any other documents relative to the recovery of

waste from the products; and

(c) ensure compliance with all requirements of the Act

and of regulations thereunder and with such other requests

made by the Approving Body.

(1) Where a claim for a credit or refund contains false

or incorrect information and the producer does not correct such

claim in accordance with the provisions of this regulation, such

producer shall be liable to an administrative penalty equivalent

to the higher of the amount of the refund being claimed and two

hundred and thirty-three euro (€233).

(2) A producer who has made any form of incorrect

statement in a claim for a refund for any period may correct the

said claim by the delivery of a corrected claim form not later than

ten days from when the claim containing the incorrect statement

was filed with the Approving Body, clearly indicating that the

adjusted claim form replaces the claim furnished earlier

Provided that where a producer corrects a claim

within the stipulated time period, he shall nonetheless be liable

to an administrative penalty of two hundred and thirty-three euro

(€233).

(1) Where a claim for a credit or refund is made in a Fraudulent claims.

fraudulent or any other irregular manner, an administrative penalty

equivalent to twenty per cent of the amount unduly claimed or

received through such refund or credit shall become due, together

with, in the case of a refund received or credit granted, the said

amount, and interest at the rate of eight per cent (8%) per annum

or part thereof and such interest shall start running from the date

of payment of the amount unduly received to the date when such

amount together with the administrative penalty and interest are

paid to the Approving Body

Provided that the amount of such administrative penalty

and interest taken together shall not exceed the amount obtained in

a fraudulent or any other irregular manner.

(2) Where any amount of administrative penalty

or interest due remains outstanding, the Approving Body shall

suspend any refund or credit to the producer concerned until such

penalty and interest have been paid.

Any amount of administrative penalty due by a person

under these regulations shall not relieve that person from a higher

or a further penalty to which he may have become or may become

liable in terms of any provision of the Act or regulations made

thereunder.

The provisions of Parts VI and VII of the Act shall

apply in respect of administrative penalties imposed in terms of

these regulations and all reference therein to “the authority” or

“the Competent Authority” shall be replaced by a reference to “the

Approving Body”.

The provisions regulating appeals as set out in the Act

shall be applicable to appeals from decisions of the Approving

Body made to the Eco-Contribution Appeals Board, under these

regulations.

B