Schedules) Regulations, 2022

L.N. 177 of 2022

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of the Second, Third and Fourth

Schedules) Regulations, 2022

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

Excise Duty Act, the Minister responsible for customs, has made the

following regulations:-

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

(Amendment of the Second, Third and Fourth Schedules) Regulations, and

commencement.

2022 and these regulations shall be read and construed as one with the

Second Schedule, Third Schedule and Fourth Schedule to the Excise Cap. 382.

Duty Act, hereinafter in these regulations referred to as "the Second

Schedule", "the Third Schedule" and "the Fourth Schedule" respectively.

(2) The scope of these regulations is to transpose articles 2 and

3 of Council Directive (EU) 2019/2235 of 16 December 2019

amending Directive 2006/112/EC on the common system of value

added tax and Directive 2008/118/EC concerning the general

arrangements for excise duty as regards defence efforts within the

Union framework.

(3)

These regulations shall come into force on the 30th June

2022.

Immediately after paragraph 2f, under the title Amends the

"EXEMPTIONS", in the first column of the Second Schedule, there Second

Schedule.

shall be added the following new paragraph

"3. when used by the armed forces of any Member State,

other than Malta, for the use of those forces, for the civilian staff

accompanying them or for supplying their messes or canteens

when such forces take part in a defence effort carried out for the

implementation of a Union activity under the common security

and defence policy.".

Immediately after the last item "Tobacco products to be Amends the

sold for immediate consumption onboard ships or aircraft travelling to Third Schedule.

another EU country.", under the title "EXEMPTIONS" in the first

column of the Third Schedule, there shall be added the following new

item

"Tobacco products used by the armed forces of any

Member State, other than Malta, for the use of those forces, for

the civilian staff accompanying them or for supplying their

messes or canteens when such forces take part in a defence effort

carried out for the implementation of a Union activity under the

common security and defence policy.".

Immediately after the title "Part D REDUCED EXCISE

DUTY RATES" in the first column of the Fourth Schedule, there shall

be added the following new paragraph

"Part E EXEMPTIONS

All products in this schedule are exempt from duty when

used by the armed forces of any Member State, other than Malta,

for the use of those forces, for the civilian staff accompanying

them or for supplying their messes or canteens when such forces

take part in a defence effort carried out for the implementation of

a Union activity under the common security and defence

policy.".

€0.18