Regulations, 2012

L.N. 207 of 2012

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Sixth Schedule)

Regulations, 2012

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 Act

(Amendment of Sixth Schedule) Regulations, 2012, and these

regulations shall be read and construed as one with the Sixth

Schedule to the Excise Duty Act, hereinafter referred to as "the Sixth

Schedule".

In Part A - Excise Goods Regulations - of the Sixth

Schedule, immediately after sub-regulation (2) of regulation 13, there

shall be added the following new sub-regulations

"(3) When an alcohol excise stamp is lost, stolen or for

any other reason unaccounted for, the Comptroller may issue a

replacement stamp subject to the payment of a fee equivalent to

the prevailing highest excise duty on a litre 40% alcohol by

volume bottle.

(4) When a cigarette excise stamp is lost, stolen or for

any other reason unaccounted for, the Comptroller may issue a

replacement stamp subject to the payment of a fee equivalent to

the prevailing highest excise duty on a packet of 20 cigarettes.".

Part D - Mineral Oils Regulations - of the Sixth Schedule

shall be amended as follows

(a)

regulation 17A thereof shall be re-numbered as

regulation 17;

(b) regulation 17B thereof shall be re-numbered as

regulation 17A;

(c)

in regulation 18 thereof, for the the words "in

regulation 17A(1)" there shall be substituted the words "in

regulation 17(1)";

(d)

regulation 19 thereof shall be amended as follows

(i)

for the words "The prescribed markers", there

shall be substituted the words "The prescribed fiscal

markers";

(ii) for the words "in regulation 17A(2)(b)" there

shall be substituted the words "in regulation 17(2)(b)";

(e)

in regulation 23 thereof, for the words "under

regulation 17A" wherever they occur, there shall be substituted

the words "under regulation 17";

(f)

in regulation 24 thereof, for the words "by

regulation 17" there shall be substituted the words "by these

regulations";

(g) regulation 25 thereof shall be substituted by the

following new regulation

"25. No person may add any chemical identifier or

dye other than a marker to any gas oil or kerosene required

to be marked by these regulations.";

(h) regulation 26 thereof shall be substituted by the

following new regulation

"26. No oil of a description required to be marked

by these regulations may be imported, brought into Malta,

or released for consumption where there has been added

any substance calculated to impede the identification of

any marker.";

(i)

regulation 27 thereof shall be amended as follows

(i)

in paragraph (a) thereof

1. for the words "regulations 25 and 26"

there shall be substituted the words "any of the

regulations from 24 to 26";

2. for the words "any oil" there shall be

substituted the words "that oil";

(ii) in paragraph (b) thereof, for the words

"marked as prescribed" there shall be substituted the words

"containing any of the markers or dyes mentioned"; and

(iii) immediately after paragraph (b) thereof, there

shall be added the following new paragraph

"(c) Any person found in any unlawful

possession of oil containing any of the markers

mentioned in regulation 17A 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 that oil shall be liable to

forfeiture as prescribed under article 17 of the

Act.".

€0.36