Regulations, 2024

L.N. 43 of 2024

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of the Second and Sixth Schedules)

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 regulations:-

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

(Amendment of the Second and Sixth Schedules) Regulations, 2024 scope.

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

Excise Duty Act, hereinafter referred to as the "principal Act".

(2) The scope of these regulations is to further transpose

Council Directive (EU) 2020/1151 of 29 July 2020 amending

Directive 92/83/EEC on the harmonization of the structures of excise

duties on alcohol and alcoholic beverages.

The Second Schedule to the principal Act shall be amended Amends the

Second

by the following

Schedule to the

principal Act.

(a) in paragraph (a) of item 1 under the sub-header

"EXEMPTIONS" in the table under the heading "Description of

excisable goods" thereof, the words "to the satisfaction of the

Commissioner" shall be substituted by the words "in accordance

with the requirements of the Member State where it has been

released for consumption, where such requirements were duly

notified in writing and authorised. The Commissioner shall apply

Chapter V of Council Directive (EU) 2020/262 of 19 December

2019 laying down the general arrangements for excise duty

(recast)"; and

(b) in paragraph (b) of item 1 under the sub-header

"EXEMPTIONS" in the table under the heading "Description of

excisable goods" thereof, immediately after the words "this

particular manufacturing process;" there shall be added the

following new paragraph

"The Commissioner shall apply Chapter IV of

Council Directive (EU) 2020/262 of 19 December 2019

laying down the general arrangements for excise duty

(recast) to movements of denatured alcohol that has not yet

been incorporated into a product that is not for human

consumption;".

Immediately after sub-regulation (6) of regulation 11 of

Part VI of the Beer Regulations in Part E of the Sixth Schedule to the

principal Act, there shall be added the following new sub-regulation

"(7) All the ingredients of the beer, including those added

after the completion of fermentation, shall be taken into account

for the purposes of measuring the degree Plato.".

€0.18