Excise Duty Act (Amendment of Sixth Schedule) Regulations, 2024

L.N. 42 of 2024

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of Sixth Schedule) Regulations, 2024

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

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

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

(Amendment of Sixth Schedule) Regulations, 2024 and these regulations

shall be read and construed as one with the Sixth Schedule of the Excise

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

(2) The scope of these regulations is to further implement Council

Directive 95/60/EC of 27 November 1995 regarding the fiscal markings

of gas oils and kerosene.

Regulation 17 of Part D of the Sixth Schedule shall be

amended by the following

(a) sub-regulation (2) thereof shall be substituted by the

following new sub-regulation

"(2) (a) Each of the following substances shall

constitute a fiscal marker

(i) for gas oils, excluding gas oils intended to

be used for heating purposes

(aa) ACCUTRACE™

PLUS

(butoxybenzene); and

(bb) all red dye;

(ii) for gas oils intended to be used for

heating purposes by state and private hospitals, state

senior citizens’ homes, Corradino Correctional

Facility, sports, philanthropic and religious entities so

authorised by the Minister, bakeries up to the

maximum amount of litres per month required by the

bakery as certified by a mechanical engineer, and

other entities authorised by the Minister, and for

kerosene

(aa) ACCUTRACE™

PLUS

(butoxybenzene); and

(bb) all green dye.

(b) The markers shall be added in the following

proportions

(i) for gas oils, excluding gas oils intended to

be used for heating purposes by state and private

hospitals, state senior citizens’ homes, Corradino

Correctional Facility, sports, philanthropic and

religious entities so authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and other entities authorised by

the Minister

(aa) not less than 12.5 milligram per litre

and not more than 18.75 milligram of

ACCUTRACE™ PLUS per litre of mineral oil,

corresponding to a marking level of not less

than 9.5 milligram of butoxybenzene per litre

and not more than 14.25 milligram of

butoxybenzene per litre of energy product; and

(bb) not less than such quantity of a red

dye which yields a colour absorbance ranging

from 0.2 to 0.5 as measured in a

spectrophotometer at 500-540 nanometres when

introduced in mineral oil;

(ii) for gas oils intended to be used for

heating purposes by state and private hospitals, state

senior citizens’ homes, Corradino Correctional

Facility, sports, philanthropic and religious entities so

authorised by the Minister, bakeries up to the

maximum amount of litres per month required by the

bakery as certified by a mechanical engineer, and

other entities authorised by the Minister, and for

kerosene

(aa) not less than 12.5 milligram per litre

and not more than 18.75 milligram of

ACCUTRACE™ PLUS per litre of mineral oil,

corresponding to a marking level of not less

than 9.5 milligram of butoxybenzene per litre

and not more than 14.25 milligram of

butoxybenzene per litre of energy product; and

(bb) not less than such quantity of a

green dye which yields a colour absorbance

ranging from 0.15 to 0.4 as measured in a

spectrophotometer at 630 nanometres for the

blue component of the dye and a colour

absorbance ranging from 0.15 to 0.4 as

measured in a spectrophotometer at 400-450

nanometres for the yellow component of the

dye when introduced in mineral oil." and

(b) sub-regulation (3) thereof shall be substituted by the

following new sub-regulation

"(3) (a) With effect from the 19th January 2024

the common fiscal marker as provided in Council Directive

95/60/EC of 27 November 1995 on fiscal marking of gas

oils and kerosene, for the marking of all gas oils falling

within CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710

19 48, 2710 20 11, 2710 20 16 and 2710 20 19, as well as of

kerosene falling within CN code 2710 19 25, shall be

ACCUTRACE™ PLUS.

(b) The marking level of ACCUTRACE™ PLUS

shall be at least 12.5 milligram per litre and not more than

75 milligram per litre of energy product, which

corresponds to a marking level of at least 9.5 milligram of

butoxybenzene per litre and not more than 14.25 milligram

of butoxybenzene per litre of energy product.".

€0.27