EXCISE DUTY (GOODS FOR OWN USE) REGULATIONS

EXCISE DUTY (GOODS FOR OWN USE)

SUBSIDIARY LEGISLATION 382.01

EXCISE DUTY (GOODS FOR OWN USE)

REGULATIONS

9th November, 2007

LEGAL NOTICE 361 of 2007.

The title of these regulations is the Excise Duty (Goods for

Own Use) Regulations.

In these regulations

"the Act" means the Excise Duty Act;

"Member State" means a Member State of the European Union;

"alcoholic beverages" means such beverages as are mentioned in

the Second Schedule to the Act;

"tobacco products" means such products as are mentioned in the

Third Schedule to the Act.

Notwithstanding the provisions of article 4(1) of the Act,

alcoholic beverages and tobacco products acquired by individuals

i n a n o t h e r M e m b e r St a t e f o r t h e i r o w n u s e a n d p e r s o n a l l y

transported by them to Malta shall not be subject to the payment of

excise duties on importation into Malta if

(a) that excise duty has already been paid in the other

Member State, and

(b) it has not been refunded and is not eligible for a refund

in any Member State, and

(c) the alcoholic beverages and tobacco products are not

held for commercial purposes in Malta.