Regulations, 2013

L.N. 437 of 2013

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Sixth Schedule)

Regulations, 2013

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

Duty Act, the Minister for Finance has made the following

regulations:-

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

(Amendment of Sixth Schedule) Regulations, 2013, 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".

(2) The provisions of paragraph (b) and of sub-paragraphs (i),

(ii) and (iii) of paragraph (c) of regulation 3 shall come into force on

such date as the Minister responsible for Customs may, by notice in

the Gazette, establish.

In sub-regulation (3) of regulation 12 of Part B - Alcohol

and Alcoholic Beverages Regulations - of the Sixth Schedule to the

principal regulations, for the words "shall be issued by the

Commissioner free of charge", there shall be substituted the words

"shall be issued by the Commissioner against payment, as may be

prescribed under the Act".

Part C - Manufactured Tobacco Regulations - of the Sixth

Schedule to the principal regulations shall be amended as follows

(a)

regulation 2 thereof shall be amended as follows

(i) the definition "other smoking tobacco" shall

be substituted by the following

" "other smoking tobacco" and "hand rolling

tobacco" have the same meaning assigned to them

in the Third Schedule to this Act;"

(ii) in the definition "packet", for the words "tin

or other container", there shall be substituted the words

"tin, pouch or other container";

(b)

regulation 5 thereof shall be amended as follows

(i) the marginal note thereof shall be substituted

by the following

"Cigarettes or tobacco sealed with a band.";

(ii) in sub-regulation (1) thereof, for the words

"dispose of any cigarettes", there shall be substituted the

words "dispose of any cigarettes, hand rolling tobacco or

other smoking tobacco";

(iii) in sub-regulation (2) thereof, for the words

"or sell any cigarettes", there shall be substituted the words

"or sell any cigarettes, hand rolling tobacco or other

smoking tobacco";

(iv) in sub-regulation (3) thereof, for the words

"any locally manufactured cigarettes", there shall be

substituted the words "any locally manufactured cigarettes,

hand rolling tobacco or other smoking tobacco";

(c)

regulation 6 thereof shall be amended as follows

(i) the marginal note thereof shall be substituted

by the following

"Cigarettes or tobacco to be sealed with a

band.";

(ii) in sub-regulation (1) thereof, for the words

"No cigarettes shall be offered", there shall be substituted

the words "No cigarettes, hand rolling tobacco or other

smoking tobacco shall be offered";

(iii) in the proviso to sub-regulation (1) thereof,

for the words "containing not less than 20 cigarettes.",

there shall be substituted the words "containing not less

than 20 cigarettes:", and immediately thereafter there shall

be added the following new proviso

"Provided further that with regards to hand

rolling tobacco or other smoking tobacco to be

sold to persons travelling to the European Union

by air or by sea, the tax band can be affixed on the

container which contains the tobacco packets.";

(iv) sub-regulation (2) shall be substituted by the

following

"(2) Such bands or stamps shall be issued by

the Commissioner against payment, as may be

prescribed under the Act, on application by the

authorised warehouse keeper of cigarettes, hand

rolling tobacco or other smoking tobacco.";

(d) in regulation 7 thereof, for the words "Any quantity

of cigarettes found", there shall be substituted the words "Any

quantity of cigarettes or tobacco found";

(e)

in regulation 8 thereof, for the words "Excise duty

on cigarettes is due", there shall be substituted the words

"Excise duty on cigarettes and tobacco is due"; and

(f)

in regulation 9 thereof, for the words "When

payment of excise duty is effected", there shall be substituted

the words "When payment of excise duty on cigarettes is

effected".

€0.27