ECO-CONTRIBUTION REGULATIONS

ECO-CONTRIBUTION

SUBSIDIARY LEGISLATION 473.02

ECO-CONTRIBUTION REGULATIONS

1st September, 2004

LEGAL NOTICE 395 of 2004, as amended by Legal Notices 104 of 2006,

and 202 and 427 of 2007 and Act XIV of 2020.

(1) The title of these regulations is the Eco-Contribution

Regulations.

(2) These regulations provide additional measures, procedures

and guidance for the better administration of the Eco-Contribution

Act, hereinafter referred to as ''the Act'', and to provide further for

the procedure to be adopted by the competent authority in order to

enforce the provisions of the Act and other related matters.

(1) Saving the provisions of sub-regulation (2), when a

return, furnished by a registered person in terms of the Act for a

period, contains an understatement of the eco-contribution due for

that period, that person becomes liable to an administrative penalty

in an amount equivalent to ten per cent of the excess of the correct

amount of eco-contribution over the contribution declared in the

return.

(2) Where a person corrects the understatement of contribution

referred to in sub-regulation (1) in accordance with the provisions

of regulation 6, that person becomes liable to an administrative

penalty in an amount equivalent to five per cent of the excess of the

correct amount of eco-contribution over the contribution declared

in the return.

Where a return furnished for a period does not contain a

full and correct statement of the data required to be declared by that

person, in terms of item 2 of the Second Schedule to the Act and

that person does not correct such return in accordance with the

provisions of regulation 6, such person shall, unless the said person

has in virtue of that default become liable to a higher administrative

penalty under the provisions of these regulations, be liable to an

administrative penalty of two hundred and thirty-two euro and

ninety-four cents (€232.94).

Any registered person under the Act who, being required to

furnish a return for a period, does not furnish that return or

furnishes a return without full payment of the eco-contribution due

thereon, by not later than the fifteenth day of the second month

following the month during which the period ends, becomes liable

to an administrative penalty in an amount of fifty-eight euro and

twenty-three cents (€58.23) for every month or part thereof that

elapses from the date by which the return or payment, as the case

may be, should have been furnished

Provided that such administrative penalty shall in no case

exceed two hundred and fifty euro (€250) for each such return.

ECO-CONTRIBUTION

Any person who, being required to apply for registration

under the Third Schedule to the Act, does not make an application

within the prescribed time limit laid down in the said Schedule,

shall become liable to an administrative penalty in an amount of

fifty-eight euro and twenty-three cents (€58.23) for every month or

part thereof" thereof that elapses from the date on which the

application should have been made and the date on which the

application for registration is furnished to the Authority

Provided that such administrative penalty shall in no case

exceed two hundred and fifty euro (€250).

A registered person under the Act who has made any form

of incorrect statement in a return furnished to the Authority for any

period may correct the said return by the delivery of a corrected

r e tu r n w i t hi n no t l a te r t h a n te n d a y s f r o m w h e n t he r e tu r n

containing the incorrect statement was furnished to the Authority,

clearly indicating that the adjusted return replaces the return

furnished earlier

Provided that the Authority may, where circumstances so

warrant and in its absolute discretion, extend the period indicated

above and accept an adjusted return furnished by a person beyond

the stipulated time period.

Any amount of administrative penalty due by a person

shall not relieve that person from a higher or a further penalty to

which he may have become or may become liable in terms of any

provisions of the Act or regulations made thereunder.

(1) Upon registration in terms of the Second Schedule to

the Act, whether such person is deemed to have been registered or

otherwise, the Authority shall allocate an eco-contribution

reporting period to every person so registered.

(2) Except as may be otherwise provided, an eco-contribution

reporting period shall be a period of three calendar months

commencing on the first day immediately following the end of the

preceding eco-contribution reporting period.

(3) The first eco-contribution reporting period shall commence

on the date that person is registered or deemed to be registered in

terms of the Act and shall end on such date as may be determined

by the Authority.

(4) The Authority may, by means of a notice served on a

registered person, vary any eco-contribution reporting period in

such manner as shall be specified in the notice.

(1) Saving as otherwise provided hereunder, the eco-

contribution due on products shall be reported and paid to the

competent authority with the return due for the period immediately

following the time when the product or products, as the case may

be, are first sold or transferred, or otherwise disposed of or

destroyed, on the happening of any event whereby the products no

longer remain in the possession or under the control of the

producer

Provided that when a producer brings into Malta or

ECO-CONTRIBUTION

transfers from the manufacturing stage products for use in his trade,

business, profession or vocation, the eco-contribution due on the

products shall be reported and paid to the competent authority with

the return due for the period immediately following the time when

the product or products are first brought into Malta or transferred

from the manufacturing stage, as the case may be.

(2) Producers of products falling under HS Code Numbers

2201 to 2206, inclusive, 2208; 170410; 2106; 3303 to 3307,

inclusive; 33051000; 3402; 3923; 39231000; 39241000; 7010;

7612; 842123; 8506 and 8507; and 9306 as detailed in the First

Schedule, shall report and pay to the competent authority the eco-

contribution due on the relative products with the return due for the

period during which time the product is placed on the market

Provided that the eco-contribution on the opening stock of

the products falling under HS Code Numbers 2201 to 2206,

inclusive, 2208, to the exclusion of refillable containers; 170410;

2106; 3303 to 3307, inclusive; 33051000; 3402; 3923; 39231000;

39241000; 7010; 7612; 842123; 8506 and 8507; and 9306, as

detailed in the First Schedule, due as a result of the coming into

force of these regulations, * shall be payable by not later than

twelve months from the date of the coming into force of these

regulations

Provided further that on the coming into force of the Act,

the eco-contribution on the opening stock determined in terms of

the provisions of the Second Schedule to the Act due by such

recognised producers shall be paid within twelve calendar months

in four equal consecutive instalments commencing with the first

return submitted after such date or in one instalment paid with the

first return covering the full amount of eco-contribution due

thereon.

(3) For the purposes of the Second Schedule to the Act

''recognised producers'' shall mean bottlers of beverages that

operate on a bottle-refillable basis who have applied to the

competent authority for such recognition on a product by product

basis. Recognition shall only be granted by the authority on receipt

of an application made by the producer and after satisfying the

criteria stipulated by the authority.

There shall be an administrative fee of forty-six euro and

fifty-nine cents (€46.59) payable to the authority on lodging an

appeal before the Appeals Board in terms of article 20 of the Act.

Where, in the execution of a contract made before the date

of the coming into force of the Act, any products are supplied on or

after such date and such products are subject to eco-contribution,

that contract shall, for all the purposes of any law be interpreted as

if the parties to the contract had agreed to an increase in the

consideration stipulated therein to reflect the eco-contribution due.

*the Eco-Contribtion (Amendment) Regulations, 2007 - L.N. 202 of 2007.