ECO-CONTRIBUTION (GRANTING OF REFUNDS) REGULATIONS

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

SUBSIDIARY LEGISLATION 473.06

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

REGULATIONS

25th April, 2011

LEGAL NOTICE 158 of 2011.

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

(Granting of Refunds) Regulations.

(2) These regulations provide measures, procedures and

guidance to the Eco-Contribution Act which aim to regulate the

granting of refunds in respect of the eco-contribution paid by

producers who participated in the recovery of waste during the

years 2005 to 2008.

Regulation 3

Clusters of Products

Rule for Interpretation

(1) The HS Code Numbers shown in the second column of the table below are

based on the classification of goods in the Harmonized Commodity Description and

Coding System, 1983, published by the Customs Co-Operation Council, Brussels.

(2) The products falling under the HS Code Numbers indicated in the table

below are described in the First Schedule to the Act and such descriptions are based

on the nomenclature for the Harmonized System and shall be interpreted in

accordance with the Explanatory Notes to the Harmonized System, published by the

Customs Co-Operation Council, Brussels.

(3) Unless otherwise provided in this Schedule, only finished products falling

within the HS Code Numbers indicated in the second column of the table below shall

be deemed to fall within the respective cluster of products indicated in the first

column of the tables below.

Carboys, bottles, flasks, jars and other containers made of plastic, glass or metal,

containing any of the following beverages

Clusters of products

HS Code

Number

Waters, including natural or artificial mineral waters and aerated

waters not containing added sugar or other sweetening matter nor

flavoured; ice and snow

Waters, including mineral waters and aerated waters containing added

sugar or other sweetening matter or flavoured, and other non-alcoholic

beverages, not including fruit or vegetable juices of heading 2009

Beer made from malt

Wine of fresh grapes, including fortified wines; grape must other than

that of heading 2009

Vermouth and other wine of fresh grapes flavoured with plants or

aromatic substances

Other fermented beverages (for example, cider perry, mead); mixtures

of fermented beverages and mixtures of fermented beverages and non-

alcoholic beverages, not elsewhere specified or included

Undenatured ethyl alcohol of an alcoholic strength by volume of less

than 80% vol; spirits, liqueurs and other spirituous beverages

Empty carboys, bottles, flasks, jars and other containers made of plastic, glass or

metal under the following

Clusters of products

HS Code

Number

Articles for the conveyance or packaging of beverages

Articles for the conveyance or packaging of beverages

Cans of aluminium for the conveyance or packaging beverages

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

Toiletries and washing preparations, under the following headings

Clusters of products

Perfumes and toilet waters

Beauty or make-up preparations and preparations for the care of the

skin (other than medicaments), including sunscreen or suntan

preparations; manicure or pedicure preparations. But excluding

unscented nursery powder packed in cartons of a weight not exceeding

70 grams and hand and body lotion in containers not exceeding 50ml

Preparations for use on the hair, but excluding items falling under

heading 3305 10 00

Shampoos, in containers exceeding 50 ml

3305 10 00

Preparations for oral or dental hygiene, including denture fixative

pastes and powders; yarn used to clean between the teeth (dental

floss), in individual retail packages

Pre-shave, shaving or aftershave preparations, personal deodorants,

bath preparations, depilatories and other perfumer, cosmetic or toilet

preparations, not elsewhere specified or included; prepared room

deodorisers, whether or not perfumed or having disinfectant

properties. But excluding bath and shower gel in containers not

exceeding 50 ml

Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing

preparations) and cleaning preparations, whether or not containing

soap, other than those of heading 3401, not including preparations of

heading 3402 20 or of heading 3402 90

Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing

preparations) and cleaning preparations, whether or not containing

soap, other than those of heading 3401, carried under heading 3402 20

or of heading 3402 90

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

(1)

In these regulations, unless the context otherwise

requires

''the Act'' means the Eco-Contribution Act;

''approving body'' means the body constituted in terms of the

Eco-Contribution (Exemptions) Regulations;

''authorised packaging waste recovery scheme'' or ''scheme'' shall

h a v e t h e s a m e m ea n i n g a s t h a t a s s i g n e d t o i t i n t h e Wa s t e

Management (Packaging and Packaging Waste) Regulations;

''the Minister'' means the M ini ster responsible for waste

management and includes, to the extent of the authority given, any

person, including any approving body, authorised in that behalf for

any purpose of the Act;

''recovery rate'' in terms of Schedule 2 means the percentage of

waste recovered as a percentage of the total waste resulting from

products shown in Schedule 1 and placed on the market by a

producer;

''recovery of waste'' or ''recovery'' means the recovery and

collection of waste from the market by delivery to a waste recovery

facility for the subsequent re-use, recycling or reclamation thereof

between the 1st January 2005 and the 31st December 2008;

''waste recovery facility'' means a waste recovery facility

approved by the relevant competent authority engaged in the

recovery of waste on a commercial basis in Malta or outside Malta.

(2) Any term not defined in these regulations shall have the

same meaning as that assigned to it in the Act.

Regulation 4(2)

Percentage Recovery Rate

Recovery Rate (%)

Credit / Refund (%)

25 - 29

30 - 34

35 - 39

40 - 44

45 - 49

50 - 54

55 - 59

60 - 64

65 - 69

70 - 74

75 - 79

80 or more

In cases of recovery of waste from products on which an

eco-contribution is due or has been paid in terms of the Act, the

producers of those products listed in Schedule 1 may, in accordance

with these regulations, be granted a credit for any eco-contribution

due or refund of the eco-contribution paid thereon, as applicable in

Schedule 2.

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

(1) A producer who, by participating in a scheme,

recovered waste between the 1st January 2005 and the 31st

December 2008 shall be entitled, to a credit against any eco-

contribution due, or an equivalent refund of any eco-contribution

paid on products which fall within the clusters of products listed in

Schedule 1

Provided that the Minister may, upon the advice of the

approving body, approve for such credit or refund a producer who

has recovered waste alone during such period in terms of these

regulations.

(2) The amount of credit or refund shall be calculated in terms

of the applicable recovery rate in terms of Schedule 2.

(3) The amount of eco-contribution which may be credited or

refunded to a producer in respect of any year or part thereof for

which a claim is made in terms of these regulations shall be such

amount being the smaller of the following

(a) the eco-contribution which has been paid on products

falling within the same cluster of products in Schedule

1 for such year or part thereof; or

(b) the expenses incurred by the producer in the recovery

of waste, or in the case of producers participating in a

scheme, the annual membership fee

Provided that in the case of a producer who has recovered

waste alone during such period, such expenses shall be

supplemented by audited documentary evidence.

(4) Where in lieu of credits, refunds are granted, such refunds

due to a producer in terms of these regulations shall be paid by the

Minister, provided all uncontested eco-contribution balances due

have been paid.

The approving body shall process and approve claims for

credit or refund of eco-contribution made in terms of these

regulations, and it shall regulate its own procedure for carrying out

such functions.

(1) A claim for a credit or refund of the eco-contribution

paid may only be made by a producer registered under the Act for

each year for which a claim for credit or refund is submitted.

(2) A claim for credit or refund shall be made on the form

prescribed by the approving body and shall be accompanied by a

declaration issued by a waste recovery facility confirming the

quantity of waste recovered from the products placed on the market

by a producer. The claim form shall be accompanied by such

audited documentary evidence that certifies to the satisfaction of

the approving body the quantity and nature of waste actually

recovered from the products placed on the market by a producer.

(3) A claim for a credit or refund shall be made separately for

each year and by not later than the 31st December 2011.

(4) The approving body shall process claims submitted in terms

of this regulation provided all uncontested eco-contribution

balances due have been paid and that further information requested

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

under sub-regulation (2) has been furnished.

(5) In processing a claim for a credit or refund under these

regulations, the Approving Body may request the producer to

submit further information in relation to such claim, including

information relative to the quantity, type and quality of the

products placed on the market and of the quantity, type and quality

of waste recovered.

Without prejudice to the foregoing, a producer making a

claim for a credit or refund submitted in terms of regulation 6 shall

be required to

(a) maintain, for all products in respect of which a claim

is made, accurate records of product movements;

(b) consent and comply with all requests to monitoring,

auditing, checking, and production for inspection any

such records and any other documents relative to the

recovery of waste from the products; and

(c) ensure compliance with all requirements of the Act

and of regulations thereunder and with such other

requests made by the approving body.

(1) Where a claim for a credit or refund contains false or

incorrect information and the producer does not correct such claim

in accordance with the provisions of this regulation, such producer

shall be liable to an administrative penalty equivalent to the higher

of the amount of the refund being claimed and two hundred and

thirty-three euro (€233).

(2) A producer who has made any form of incorrect statement

in a claim for a refund for any period may correct the said claim by

the delivery of a corrected claim form not later than ten days from

when the claim containing the incorrect statement was filed with

the approving body, clearly indicating that the adjusted claim form

replaces the claim furnished earlier

Provided that where a producer corrects a claim within the

stipulated time period, he shall nonetheless be liable to an

administrative penalty of two hundred and thirty-three euro (€233).

(1) Where a claim for a credit or refund is made in a

fraudulent or any other irregular manner, an administrative penalty

equivalent to twenty per cent of the amount unduly claimed or

received through such refund or credit shall become due, together

with, in the case of a refund received or credit granted, the said

amount, and interest at the rate of eight per cent (8%) per annum or

part thereof and such interest shall start running from the date of

payment of the amount unduly received to the date when such

amount together with the administrative penalty and interest are

paid to the approving body

Provided that the amount of such administrative penalty

and interest taken together shall not exceed the amount obtained in

a fraudulent or any other irregular manner.

(2)

Where any amount of administrative penalty or interest due

ECO-CONTRIBUTION (GRANTING OF REFUNDS)

remains outstanding, the approving body shall suspend any refund

or credit to the producer concerned until such penalty and interest

have been paid.

Any amount of administrative penalty due by a person

under these regulations 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 provision of the Act or regulations made

thereunder.

The provisions of Parts VI and VII of the Act shall apply in

respect of administrative penalties imposed in terms of these

regulations and all reference therein to ''the authority'' or ''the

competent authority'' shall be replaced by a reference to ''the

approving body''.

The provisions regulating appeals as set out in the Act

shall be applicable to appeals from decisions of the approving body

made to the Eco-Contribution Appeals Board, under these

regulations.

ECO-CONTRIBUTION (GRANTING OF REFUNDS)