Regulations, 2020

L.N. 250 of 2020

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment to the Fourth Schedule)

Regulations, 2020

IN EXERCISE of the powers conferred by article 13(5) of the

Excise Duty Act, the Minister for Finance and Financial Services has

made the following regulations:-

The title of these regulations is the Excise Duty Act

(Amendment to the Fourth Schedule) Regulations, 2020.

In these regulations, unless the context otherwise requires

"the Act" means the Excise Duty Act; and

"duty" means the duty imposed by the Act.

With effect from the 15 th June 2020, the rate of excise duty

on the items listed in regulation 4 shall be reduced by six cents

(€0.06c) per litre.

The items listed hereunder and the rates of duty relative to

them, forming part of the Fourth Schedule to the Act shall be

substituted by the following new items and rates of duty

Rate of Excise

"Description of Excise Goods

Duty Rate

Unleaded petrol falling within CN Codes €489.38 per 1000 litres

2710.12.41, 2710.12.45 and 2710.12.49

Gas Oil falling within CN Codes 2710.19.31, €412.40 per 1000 litres

2710.19.35, and CN Codes 2710.19.43 to

2710.19.48 and 2710.19.55 or 2710.20.11 to

2710.20.19 and blends of the foregoing with

Biodiesel, excluding Gas Oil or Gas Oil blended

with Biodiesel, with a sulphur content not

exceeding 0.1% sulphur by weight if used for

heating purposes.

If used in the following maritime commercial €112.09 per 1000 litres

activities

-

Bunkering operations

-

Conveyance of passengers and

goods between shore and ocean-going vessels

-

Conveyance of passengers between

Malta and Comino, Gozo and Comino

-

Dredging operations

-

Cruises

around

the

Maltese

Archipelago

-

Inland Navigation between Malta

and Gozo by vessels of a tonnage less than 3,500

tons

-

Sea farming activities

-

Tugging activities

-

Navigation for commercial purposes

within Maltese territorial waters.

Gas Oil or Gas Oil blended with Biodiesel, €172.09 per 1000 litres

with a sulphur content not exceeding 0.1%

sulphur by weight if used for heating purposes

by

-

State and private hospitals

-

State Senior Citizen’s Homes

-

Corradino Correctional Facility

-

Sports, philanthropic and religious

entities so authorised by the Minister

-

Bakeries up to a maximum amount

of litres per month required by the bakery as

certified by a mechanical engineer

Other entities so authorised by the

Minister.

Gas Oil or Gas Oil blended with Biodiesel, €172.09 per 1000 litres

with a sulphur content not exceeding 0.1%

sulphur by weight if used for heating purposes

against a request for refund.

Biodiesel, a diesel quality liquid fuel €412.40 per 1000 litres

produced from biomass or waste cooking oil,

with an ester content of not less that 96.5% by

weight and a sulphur content not exceeding

0.005%, whether in blend or not.

Kerosene falling within CN Codes €412.40 per 1000 litres".

2710.19.21, 2710.19.25 and 2710.19.29

These regulations shall not affect any matter which is still

pending under the Fourth Schedule to the Act prior to the coming into

force of these regulations, and such matters shall continue to be

regulated by the Fourth Schedule as it was prior to the coming into

force of these regulations.

€0.27