IMPORT DUTY (TOBACCO) REGULATIONS (tobacco)

IMPORT DUTY (TOBACCO)

SUBSIDIARY LEGISLATION 337.36

IMPORT DUTY (TOBACCO) REGULATIONS

14th March, 1978

LEGAL NOTICE 29 of 1978, as amended by Legal Notice 424 of 2007.

The title of these regulations is the Import Duty (Tobacco)

Regulations.

In these regulations, "the Act" means the Import Duties

Act.

(1) The rates of duty prescribed by item (A) under heading

number 24.01 of the Act shall apply in respect of tobacco which is

imported, or withdrawn from bond, by or in favour of persons

holding a licence under the Excise Duty Act, to manufacture cigars

or to process pipe tobacco.

(2) Any demand for the release from Customs of any such

tobacco shall be accompanied by a declaration by the said licensee

that the tobacco in question will be used exclusively in the

manufacture of cigars or in the processing of pipe tobacco, as the

case may

Any person who uses, or allows to be used, any tobacco so

released for purposes other than those declared by the person to

whom, or in favour of whom, it was released, shall be guilty of an

offence and shall be liable, on conviction, to a fine (multa) of not

more than four hundred and sixty-five euros and eighty-seven cents

(465.87) or of an amount equal to three times the import duty

payable on such tobacco, whichever shall be the greater, or to

imprisonment for a term not exceeding three months, or to both

such fine and imprisonment.