EXCISE DUTY (GOODS IMPORTED BY PERSONS TRAVELLING FROM THIRD COUNTRIES) REGULATIONS

SUBSIDIARY LEGISLATION 382.02

EXCISE DUTY (GOODS IMPORTED BY

PERSONS TRAVELLING FROM THIRD

COUNTRIES) REGULATIONS

17th March, 2009

LEGAL NOTICE 72 of 2009, XVI of 2017, Acts VIII of 2020, VII of 2022

and III of 2026.

The title of these regulations is the Excise Duty (Goods

Imported by Persons Travelling from Third Countries) Regulations.

In these regulations, unless the context otherwise requires -

"the Act" means the Excise Duty Act;

"air travellers" and "sea travellers" mean any person travelling

by air or sea other than private pleasure flying or private pleasure

sea navigation;

"alcoholic beverages" means such beverages as are mentioned in

the Second Schedule to the Act;

"Comptroller", "duty" and "excise duty" have the same meaning

assigned to them under the Act;

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

"private pleasure-flying" and "private pleasure-sea navigation"

means the use of an aircraft or a sea-going vessel by its owner or

the natural or legal person who enjoys its use either through hire or

through any other means, for purposes other than commercial and,

in particular, other than for the carriage of passengers or goods or

for the supply of services for a consideration or for Government

purposes;

"smokeless tobacco product" means a tobacco product not involving

a combustion process, including heated tobacco products as defined in

regulation 2 of the Manufacture, Presentation and Sale of Tobacco and

Related Products, herbal products not involving a combustion process

but excluding chewing tobacco, nasal tobacco or tobacco for oral use;

"territory where the Community provisions on excise duty do not

apply" means any of the following territories of Member States

(a) in the case of the Federal Republic of Germany, the

Island of Heligoland and the territory of Busingen,

(b) in the case of the Italian Republic, Livigno;

(c) in the case of the Kingdom of Spain, Ceuta and Melilla

and the Canary Islands;

(d) in the case of the French Republic, the overseas

departments of the same French Republic

Provided that the Isle of Man shall not be regarded as a

territory where the Community provisions on excise duty do not

apply;

"third country" means any country which is not a Member State

of the European Union

Provided that the Principality of Monaco and the Republic

of San Marino shall not be regarded as a third country for the

purposes of these regulations;

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

Third Schedule to the Act;

"traveller" means any person travelling from a third country or

from a territory where the Community provisions on excise duty do

not apply.

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

alcoholic beverages and tobacco products in the personal luggage

of persons travelling from a third country or from a territory where

the Community provisions on excise duty do not apply shall not be

subject to the payment of excise duties on importation into Malta if

the Comptroller is satisfied that the imports are of a non-

commercial character.

Where a journey involves transit through the territory of a

third country, or begins in a territory as referred to in regulation 3,

these regulations shall apply if the traveller is unable to establish

that the goods transported in his luggage have been acquired

subject to the general conditions governing taxation on the

domestic market of a Member State and do not qualify for any

refund of excise duty under the Act.

(1) For the purposes of the application of the exemptions,

personal luggage shall be regarded as the whole of the luggage

which a traveller is able to present to the customs authorities upon

arrival, as well as luggage which he presents later to the same

authorities, subject to proof that such luggage was registered as

accompanied luggage, at the time of his departure, with the

company which has been responsible for conveying him.

(2) Fuel other than that referred to in regulation 10 shall not be

regarded as personal luggage.

For the purposes of the application of the exemptions,

imports shall be regarded as being of a non-commercial character if

the Comptroller is satisfied that

(a) such imports take place occasionally;

(b) such imports consist exclusively of goods for the

personal or family use of the travellers, or of goods

intended as presents; and

(c) the nature or quantity of the goods is not such as to

indicate that they are being imported for commercial

reasons.

(1) The importation of goods, other than the goods

mentioned in regulations 7, 8 and 10, the total value of which does

not exceed four hundred and thirty euro (€430) per person, shall be

exempt from excise duty

Provided that in the case of importation of goods, except for

the products mentioned in regulations 7, 8 and 10, made by air craft

crew, the total value of the goods which is exempt from excise duty

shall not exceed fifty euro (€50) for every crew member

Provided further that in the case of importation of goods,

except for the products mentioned in regulations 7, 8 and 10, made

by sea craft crew, the total value of the goods which is exempt from

excise duty shall not exceed one hundred euro (€100) for every

crew member.

(2) For the purposes of applying the monetary thresholds, the

value of an individual item of goods shall not be split up.

(3) The value of the personal luggage of a traveller, which is

imported temporarily or is re-imported following its temporary

export, and the value of medicinal products required to meet the

personal needs of a traveller shall not be taken into consideration

for the purposes of applying the exemptions referred to in sub-

regulation (1).

The importation of up to a maximum of twenty millilitres

(20ml) of electronic cigarettes and refill containers shall be exempt

from excise duty, including when the importation is made by seacraft

and aircraft crew.

The importation of up to a maximum of two hundred (200)

sticks of smokeless tobacco products shall be exempt from excise duty,

including when the importation is made by seacraft crew

Provided that in the case of the importation of the said

smokeless tobacco products made by aircraft crew, only forty (40) sticks

of smokeless tobacco products shall be exempt from excise duty.

(1) Importations of the following types of tobacco products,

within the following quantitative limits, shall be exempt from excise

duty, including when they are made by sea craft crew

(a

200 cigarettes;

(b) 100 cigarillos;

(c) 50 cigars;

(d) 250 g smoking tobacco

Provided that -

(a) each amount specified in paragraphs (a) to (d) shall

represent, for the purposes of sub-regulation (2), 100%

of the total allowance for tobacco products; and

(b) for the purposes of this regulation, the term

"cigarillos" covers all cigars of a maximum weight of

3 grams each

Provided further that the exemption on the

mentioned tobacco products when the importation is

made by sea craft crew shall only be given if the crew

member is signed off

Provided further that in the case of the importation

of the mentioned tobacco products made by air craft

crew, within the following quantitative limits, shall be

exempt from excise duty, where every amount

specified in paragraphs (a) till (d) represents, for the

purposes of sub-regulation (2), hundred per cent

(100%) of the total concession for tobacco products

(a) forty (40) cigarettes;

(b) twenty (20) cigarillos;

(c) ten (10) cigars;

(d) fifty (50) grams smoking tobacco.

(2) In the case of any one traveller, the exemption may be

applied to any combination of tobacco products, provided that the

aggregate of the percentages used up from the individual

allowances does not exceed 100%.

(1) Alcoholic beverages other than beer shall be exempted

from excise duties subject to the following quantitative limits

(a) a total of 1 litre of alcohol and alcoholic beverages of

an alcoholic strength exceeding twenty-two per cent

(22%) vol., or undenatured ethyl alcohol of eighty per

cent (80%) vol. and over; and

(b) a total of 2 litres of alcohol and alcoholic beverages of

an alcoholic strength not exceeding 22% vol

Provided that each of the amounts specified in paragraphs

(a) and (b) represent, for the purposes of sub-regulation (2), 100%

of the total allowance for alcohol and alcoholic beverages.

(2) In the case of any one traveller, the exemption may be

applied to any combination of the types of alcohol and alcoholic

beverage referred to in sub-regulation (1), provided that the

aggregate of the percentages used up from the individual

allowances does not exceed 100%.

(3)

Excise duty shall not be charged on a total of 16 litres of

beer.

(4)

Excise duty shall not be due on the total of 4 litres still wine.

(5) (a) Notwithstanding the provisions of sub-regulations (1), (2),

(3) and (4), the importation of alcoholic beverages, within the

quantitative limits of sub-paragraphs (i) and (ii), by air craft or sea

craft crew is exempt from excise duty

(i)

total of zero point three, five (0.35) litres of

alcohol or alcoholic beverages of alcoholic

strength that exceeds twenty-two per cent (22%)

vol., or alcohol that is made of undenatured

ethyl alcohol of eighty per cent (80%) vol. or

more;

(ii)

total of zero point five (0.5) litres of alcohol or

alcoholic beverages of alcoholic strength that

does not exceed twenty-two per cent (22%) vol.

Provided that each of the amounts indicated

in sub-paragraphs (i) and (ii) represent, for the

purpose of paragraph (b), hundred per cent

(100%) of the total concession for alcohol and

alcoholic beverages.

(b)

In the case of one (1) crew member, the exemption

may be applied for any mixture of types of alcohol and alcoholic

beverages mentioned in sub-paragraphs (i) and (ii), provided that the

percentages used together from the individual concessions do not

exceed the hundred per cent (100%).

(c)

Excise duty shall not be due on a total of zero point

seven, five (0.75) litres of still wine imported by air craft or sea craft

crew.

(d)

Excise duty shall not be due on a total of four (4)

litres of beer imported by air craft or sea craft crew.

Exemptions under regulations 7 or 8 shall not apply in the

case of travellers aged less than 17 years of age.

With regard to any one means of motor transport, the fuel

contained in the standard tank and a quantity of fuel not exceeding

10 litres contained in a portable container, shall be exempt from

excise duties.

Goods imported by a traveller shall be exempt from excise

duties when the amount of excise duty to be levied is equal to, or less

than ten euro (€10)

Provided that the goods referred to in this regulation which are

subject to the specified levels shall be excluded from the provisions of

this regulation .

The value of goods referred to in regulations 7, 8 or 10 shall not

be taken into consideration for the purposes of applying the exemption

from excise duty provided for in regulation 6A.