untitled EXCISE DUTY [CAP. 382. 1
CHAPTER 382
EXCISE DUTY ACT To make provisions for the imposition of an excise duty on goods and for
matters incidental or connected therewith.
1st January, 1995 ACT XVI of 1995, as amended by Acts VII of 1996; VII and XXV of 1997,
IV and XIV of 1998, and V of 1999; Legal Notice 227 of 1999; Acts VII of 2000, IX of 2001 and II of 2002; Legal Notice 243 of 2002; Acts II and IX of 2003; Legal Notices 11, 450 and 481 of 2004; Acts II of 2004 and II of 2005; Legal Notices 416 of 2005 and 118 of 2006; Acts II and VIII of 2006, and IV of 2007; Legal Notice 425 of 2007; Act XXXII of 2007; Legal Notice 105 of 2008; Acts II of 2009, and I and XIII of 2010; Legal Notices 96, 284 and 336 of 2010; Acts IV and XXII of 2011, and V of 2012; Legal Notice 207 of 2012; Act III of 2013; Legal Notice 437 of 2013; and Acts XII of 2014, XIII of 2015 and XV of 2016.
Short title.1. The short title of this Act is the Excise Duty Act. Definitions. Amended by: XXV. 1997.2; IX. 2001.3. Substituted by: II. 2002.9. Amended by: IX. 2003.79. Substituted by: XIII. 2010.2. Amended by: XXII. 2011.5; III. 2013.58; XIII. 2015.127.
2. In this Act unless the context otherwise requires - "aircraft" means any aircraft flying, or intended by the operator
to fly, for the purpose of aerial work; "atypical mode of transport" means the transport of fuels other
than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of professional traders in terms of article 14A(4);
"authorised warehouse keeper" means a natural or legal person authorised by the Commissioner, in the course of his business, to produce, process, hold, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse;
"beer production" or "the production of beer" shall be taken to mean the process whereby beer is produced from the fermentation of the wort and any process whereby beer of lower density or specific gravity is derived from beer, whatever its origin, of a higher density or specific gravity. It shall also include the mixing of beer with any non-alcoholic beverage and on either of which no excise duty had been paid such that the resulting admixture contains an actual alcoholic strength by volume exceeding 0.5% vol;
"the Community" or "territory of the Community" means the territories of the Member States;
"competent authority” means a body or authority which has a supervisory or regulatory role in a Member State in relation to excise goods;
Cap. 37. "the Commissioner" has the same meaning assigned to it in the
Customs Ordinance; "customs suspensive procedure or arrangement" means any one
2 CAP. 382.] EXCISE DUTY
of the special procedures as provided for under Regulation (EEC) No 2913/92 relating to the customs supervision to which non- Communi ty goods are subjec ted upon the i r en t ry in to the Community customs territory, temporary storage, free zones or free warehouses, as well as any of the arrangements referred to in Article 84(1)(a) of that Regulation;
"Customs tariff" means the Common Customs Tariff adopted by the European Union;
"duty" and "excise duty" mean the duty imposed by this Act; "duty suspension arrangement" means a tax arrangement applied
to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended;
"endangered duty" means the difference between all the duty due on the goods and the duty which has been paid on the same goods;
"excise duty due" means all the excise duty due on the goods and includes also the excise duty which has already been paid on those goods;
"excise goods" means any goods of a class or description as listed in the First Schedule;
"excise officer" means any officer charged by lawful authority with the performance of any duty or function under this Act;
"importation of excise goods" means the entry into the territory of the Community of excise goods unless the goods upon their entry into the Community are placed under a customs suspensive procedure or arrangement, as well as their release from a customs suspensive procedure or arrangement;
"Member State" and "territory of a Member State" means the territory of each Member State of the Community to which the Treaty is applicable, in accordance with Article 299 thereof, with the exception of third territories;
"the Minister" means the Minister responsible for customs; "non-alcoholic beverage" means a non-alcoholic beverage falling
under heading 22.02 of the Customs Tariff; "registered consignee" means a natural or legal person authorised
by the Commissioner, in the course of his business and under the conditions fixed by the Commissioner, to receive excise goods moving under a duty suspension arrangement from another Member State;
"registered consignor" means a natural or legal person authorised by the Commissioner, in the course of his business and under the conditions fixed by the Commissioner, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92;
"release for consumption" means: (a) any departure, including irregular departure, from a
EXCISE DUTY [CAP. 382. 3
suspension arrangement; (b) any manufacture, including irregular manufacture, of
excise goods outside a suspension arrangement; (c) any entry into Malta of excise goods, including
irregular entry, where those products have not been placed under a suspension arrangement;
"tax warehouse" means a place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehouse keeper in the course of his business, subject to certain conditions laid down by the Commissioner;
"third country" means any State or territory to which the Treaty is not applicable;
"the Treaty" means the Treaty establ ishing the European Community;
"vessel" includes any open boat, open pontoon or other undecked vessel, as well as any decked vessel.
Impositions of excise duty. Amended by: XIV. 1998.2; IX. 2001.4; XXII. 2011.5.
3. (1) There shall be charged and levied by the Commissioner on account of the Government an excise duty on excise goods.
(2) The duty payable on excise goods shall be at the rate specified in the relevant Schedules to this Act which shall be in the English language only:
Provided that the Minister may from time to time order the publication of the said relevant Schedules in the Maltese language and in any such case, if there is any conflict between the Maltese and English text of the Schedules, the English text shall prevail.
(3) The duty payable on excise goods according to this Act shall also be payable on goods which are produced, imported and placed on the market under any description of excise goods, notwithstanding that such goods do not have the specifications and qualities required by law so as to have such description, and all the provisions of this Act and of any regulations made thereunder shall apply to such goods in the same manner as if they were the excise goods as which they are described.
Tax point. Substituted by: II. 2002.10. Amended by: XIII. 2010.3; XXII. 2011.5.
4. (1) Excise goods shall be subject to excise duty at the time of their production, or where applicable of their extraction, or of their arrival into Malta, provided that where excise goods are placed under a customs procedure on arrival into Malta, entry shall be deemed to take place when they leave the customs procedure.
(2) Excise duty shall become chargeable at the time of release for consumption or when shortages are recorded.
(3) The chargeable conditions and rate of excise duty to be adopted shall be those in force on the date on which release for consumption takes place or shortages are recorded.
(4) For the purpose of this article "release for consumption" means:
(a) the departure of excise goods, including irregular
4 CAP. 382.] EXCISE DUTY
departure, from a duty suspension arrangement; (b) the holding of excise goods outside a duty suspension
arrangement where excise duty has not been levied pursuant to the applicable provisions of Community law and national legislation;
(c) the production of excise goods, including irregular production, outside a duty suspension arrangement;
(d) the entry into Malta of excise goods, including irregular entry into Malta, unless the excise goods are placed, immediately upon entry, under a duty suspension arrangement.
(5) For the purpose of this article where excise goods are moved under a duty suspension arrangement within the territory of the Community, including where the goods are moved via a third country or a third territory, the time of release for consumption shall be considered to be:
(a) when a registered consignee receives the excise goods from a tax warehouse;
(b) when a consignee referred to in article 14(2) receives excise goods from a tax warehouse which have been dispatched from another Member State.
(6) Where excise goods are imported into Malta and the Commissioner allows such goods to be moved under a duty suspension arrangement according to the conditions laid down by him to be delivered to a place which has been designated by an authorised warehouse keeper or registered consignee, the time of release for consumption shall be the time of receipt of the excise goods at the place which has been approved by the Commissioner:
Provided that this shall not apply when a registered consignee receives goods on an occasional basis.
(7) For the purpose of this article, the total destruction or irretr ievable loss of excise goods under a duty suspension agreement, as a result of the actual nature of the goods, of unforeseeable circumstances, as a result of force majeure, or as a consequence of an authorisation granted by the Commissioner, shall not be considered as a release for consumption.
(8) The chargeable conditions and rate of excise duty to be adopted shall be those in force on the date on which release for consumption takes place.
Goods not to be released before the payment of the duty. Substituted by: II. 2002.11.
5. Save as otherwise provided for in this Act or as may be prescribed by regulations thereunder, no goods which are subject to duty shall be released for consumption unless the duty on the said goods has been paid.
Duty on ingredients to be credited. Amended by: XXII. 2011.5.
6. Any excise duty which is proved to the satisfaction of the Commissioner to have been paid on goods which are used as ingredients or components in the production of excise goods produced in Malta shall be credited against the duty payable on the goods produced, provided that the said credit shall not exceed the
EXCISE DUTY [CAP. 382. 5
duty on the goods produced. Savings.7. The duty imposed under this Act shall be without prejudice
to any other duty or tax imposed by any other law. Payment of duty. Amended by: II. 2002.12; XIII. 2010.4; XXII. 2011.5.
8. (1) Duty on excise goods shall be paid by the following persons:
(a) in relation to the departure of excise goods, including irregular departure from a duty suspension arrangement, duty shall be paid:
(i) by the authorised warehouse keeper, the registered consignee or any other person releasing the excise goods or on whose behalf the excise goods are released from the duty suspension arrangement and, in the case of irregular departure from the tax warehouse, by any other person involved in that departure;
(ii) in the case of an irregularity during a movement of excise goods under a duty suspension arrangement as indicated in article 8A, by the authorised warehouse keeper, the registered consignor or any other person who guaranteed the payment in accordance with article 10 and any person who participated in the irregular departure and who was aware or who should reasonably have been aware of the irregular nature of the departure;
(b) in relation to the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of this Act, by the person holding the excise goods and any other person involved in the holding of the excise goods;
(c) in relation to the production of excise goods, including irregular production, outside a duty suspension arrangement, by the person producing the excise goods and, in the case of irregular production, by any other person involved in their production;
(d) in relation to the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement, by the person who declares the excise goods or on whose behalf they are declared upon importation and, in the case of irregular importation, by any other person involved in the importation.
(2) Where two or more persons are liable for the payment of the duty in terms of sub-article (1) their liability shall be joint and several.
(3) Action for the collection of any tax payable under this Act may be instituted by the Commissioner in the competent court of civil jurisdiction not later than six years from the date from which
6 CAP. 382.] EXCISE DUTY
the excise duty becomes payable under this Act.
Irregularity. Added by: XIII. 2010.5. Amended by: XXII. 2011.5.
8A. (1) When an irregularity occurs in relation to excise goods which are moving under a duty suspension arrangement from a Member State to Malta or when excise goods are in transit and pass through Malta, which irregularity gives rise to their release for consumption in accordance with article 4(4)(a), the Commissioner, on detecting such an irregularity, shall inform the competent authorities of the Member State of dispatch.
(2) When it is possible for the Commissioner to determine where the irregularity under subarticle (1) occurred, the release for consumption shall take place in the Member State where the irregularity occurred.
(3) When it is not possible for the Commissioner to determine where the irregularity under subarticle (1) occurred, it shall be presumed that it has occurred in Malta.
(4) When excise goods moving under a duty suspension arrangement, notwithstanding that they have Malta as their destination, fail to arrive in Malta, and during the movement no irregulari ty giving r ise to their release for consumption in accordance with article 4(4)(a) has been detected, an irregularity shall be deemed to have occurred in the Member State of dispatch at the time when the movement began, unless, within a period of four months from when the movement began, evidence is provided to the satisfaction of the Member State of dispatch of the end of the movement, or of the place where the irregularity occurred:
Provided that where the person who guaranteed payment in accordance with article 10 has not been, or could not have been, informed that the goods have not arrived at their destination, a period of one month from the date of communication of this information by the Commissioner shall be granted to enable him to provide evidence of the end of movement, or of the place where the irregularity occurred.
(5) If before the expiry of a period of three years from the date on which the movement began, the Commissioner ascertains that the irregularity referred to in subarticle (4) actually occurred in Malta, he shall inform the competent authorities of the Member State where the excise duty was levied, which shall reimburse or remit it as soon as evidence of the levying of the excise duty in the other Member State has been provided.
(6) For the purpose of this article: (a) the movement of excise goods under a duty suspension
arrangement shall end, in the cases referred to in article 8B(1)(a)(i), (ii), and (iv) and article 8B(1)(b) when the consignee has taken delivery of the excise goods and, in the cases referred to in article 8B(1)(a)(iii) when the goods have left the territory of the Community;
(b) the movement of excise goods under a duty suspension arrangement shall begin in the cases referred to in
EXCISE DUTY [CAP. 382. 7
article 8B(1)(a), when the excise goods leave the tax warehouse of dispatch, and in the cases referred to article 8B(1)(b) upon their release for free circulation in accordance with Article 79 of Regulation (EEC) No. 2913/92;
(c) "irregularity" means a situation occurring during a movement of excise goods under a duty suspension arrangement, other than the one referred to in article 14(5), due to which a movement, or a part of a movement of excise goods, has not ended in terms of paragraph (a) of this subarticle.
Movement of excise goods under a suspension of excise duty. Added by: XIII. 2010.5. Amended by: XXII. 2011.5.
8B. (1) Excise goods may be moved under a duty suspension arrangement within the territory of the Community, including where the goods are moved via a third country or a third territory:
(a) from a tax warehouse to: (i) another tax warehouse;
(ii) a registered consignee; (iii) the place where the excise goods leave the
territory of the Community; (iv) a consignee referred to in article 14(2), where
the goods are dispatched from another Member State;
(b) from the place of importation to any of the destinations referred to in paragraph (a), where the goods are dispatched by a registered consignor:
Provided that for the purposes of this paragraph, "place of importation" means the place where the goods are when they are released for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92.
(2) By way of derogation from subarticle (1)(a)(i) and (ii) and (b) hereof, and except in the situations referred to in the proviso to article 10A(3), the Commissioner may, under the conditions which he lays down, allow excise goods to be moved under a duty suspension arrangement to a place of direct delivery, where that place has been designated by the authorised warehouse keeper or by the registered consignee. The authorised warehouse keeper or the registered consignee shall remain responsible for submitting the report of receipt referred to in regulation 10 to Part H of the Sixth Schedule.
(3) Subarticles (1) and (2) shall also apply to movements of excise goods at a zero rate which have not been released for consumption.
(4) A movement of excise goods shall be considered to take place under a duty suspension arrangement only if it takes place under cover of an electronic administrative document process in accordance with the procedure contemplated under Part H of the Sixth Schedule.
8 CAP. 382.] EXCISE DUTY
Production, processing and holding of excise goods. Amended by: IX. 2001.5. Substituted by: II. 2002.13. Amended by: XXII. 2011.5.
9. (1) The Commissioner shall determine the rules concerning the production, processing and holding of products subject to excise duty, subject to the provisions of the relative regulations.
(2) Production, processing and holding of products subject to excise duty, where the latter has not been paid, shall take place in a tax warehouse.
(3) (a) The opening and operation of tax warehouses shall be subject to authorization from the Commissioner.
(b) Applications for the registration of tax warehouses shall be made to the Commissioner in such manner, and shall contain such information and be accompanied by such documents, plans and certificates, as may be prescribed.
(c) A certificate of registration shall be issued in such circumstances and in such a manner, and shall be valid for such period and subject to such conditions, as may be prescribed.
(d) A separate registration shall be required in respect of each tax warehouse.
(4) Subject to any regulations made under this Act, sub-article (2) shall not apply to production of excise goods produced merely by reason of:
(a) operations during which small and negligible quantities of excise goods as may be prescribed, are obtained incidentally;
(b) production of home made beer, wine and other fermented beverages not produced for commercial purposes; and
(c) such other operations as may be prescribed.
Records and statements. Substituted by: II. 2002.14. Amended by: XIII. 2010.6; XXII. 2011.5.
10. (1) An authorized warehouse keeper shall be required to: (a) provide a guarantee, if necessary, to cover production,
processing and holding and a compulsory guarantee to cover movement, the conditions for which shall be set by the Commissioner;
(b) comply with the requirements laid down by the Commissioner;
(c) keep, for each tax warehouse, accounts of stock and product movements;
(d) produce the products whenever so required; and (e) consent to all monitoring and stock checks: Provided that the Commissioner, under the conditions set
by him, may allow the guarantee referred in paragraph (a) to be provided by the transporter or carrier, the registered consignor, the owner of the excise goods, the consignee, or jointly by two or more of the said persons herein mentioned.
(2) The guarantee mentioned in the previous subarticle shall be
EXCISE DUTY [CAP. 382. 9
valid throughout the Community and its detailed rules shall be laid down by the Commissioner.
(3) The Commissioner may waive the obligation to provide a guarantee in respect of the following movements of excise goods under a duty suspension arrangement:
(a) movements which take place entirely in Malta; (b) where the other Member States concerned so agree,
movements of energy products within the Community by sea or by fixed pipeline.
Consignee may be any professional trader. Added by: II. 2001.15. Amended by: XIII. 2010.7; XXII. 2011.5.
10A. (1) Notwithstanding the provisions of article 10, the consignee may be a professional trader without authorized warehouse keeper status. This trader may, in the course of his business, receive products subject to excise duty under duty-suspension arrangements. However, he may neither hold nor dispatch such products under excise duty-suspension arrangements.
(2) Such trader may, before beginning to receive the goods, request to be registered by the Commissioner.
(3) A registered consignee shall comply with the following requirements:
(a) before dispatch of the excise goods, guarantee payment of excise duty under the conditions fixed by the Commissioner;
(b) at the end of the movement, enter in his accounts excise goods received under a duty suspension arrangement;
(c) consent to all monitoring and stock checks enabling the Commissioner to verify that the goods have actually been received:
Provided that where a registered consignee receives excise goods only occas ional ly, the author isa t ion granted by the Commissioner shall be limited to a specified quantity of excise goods, a single consignor and a specified period of time or to a single movement. The Commissioner may limit the authorisation for one movement.
Suspension or revocation of registration. Amended by: II. 2002.16; XXII. 2011.5.
11. The Commissioner may suspend or revoke the registration of any tax warehouse where the person in charge thereof fails to comply with the provisions of article 10, and the provisions of sub- article (3), (4) and (5) of article 38, shall mutatis mutandis apply to any such suspension.
Marking of storage tanks and vessels and of excise goods. Amended by: II. 2002.17; XXII. 2011.5.
12. (1) Any tanks, vessels or other containers used in a tax warehouse for the production or storage of excise goods shall conform with any specifications as may be prescribed or as may be approved for the purpose by the Commissioner.
(2) The Minister may make regulations for the colouring and for the marking of excise goods for the purpose of ensuring the correct and straightforward application of the provisions of this Act and of preventing any evasion, avoidance or abuse.
10 CAP. 382.] EXCISE DUTY
Regulations. Amended by: VII. 1996.2; XXV. 1997.3; XIV. 1998.3; V. 1999.2; IX. 2001.6; II. 2002.18; II. 2005.37; L.N. 425 of 2007; I. 2010.55; XIII. 2010.8; XXII. 2011.5.
13. (1) The Minister may make, and when made, revoke or amend regulations for the better carrying out of the provisions of this Act, and without prejudice to the generality of the foregoing, such regulations may provide for any of the following:
(a) the time or times within which, the place where, and the manner in which, excise duty in accordance with this Act is to be paid;
(b) the manner in which excise goods may be produced; (c) the circumstances under which excise goods not fit for
consumption or unmarketable are destroyed without the payment of duty, or with refund of duty;
(d) the providing of a security by an authorised warehouse keeper in a form acceptable to the Commissioner, in order to safeguard the payment of excise duty payable under this Act, and the manner in which such security may be called in;
(e) the fees that may be payable to the Commissioner for any services provided by him or for the registration of any tax warehouse under this Act;
(f) anything that may be prescribed in accordance with this Act;
(g) the procedure to be followed on a movement of excise goods under suspension of excise duty; and
(h) guide levels to determine the quantity of an article subject to excise duty.
(2) Any regulations made under sub-article (1) may provide that any person who contravenes or fails to comply with any of those regulations shall be guilty of an offence, and such regulations may provide for the penalty of a fine (multa) not exceeding twenty- five thousand euro (€25,000) or an amount equal to three times the duty payable on any goods in respect of which the offence is committed, whichever shall be the higher, or to imprisonment for a t e rm no t exceed ing s ix months , o r to bo th such f ine and imprisonment, in respect of any conviction.
(3) Where any regulations made under sub-article (1) do not provide for any punishment, any person who contravenes or fails to comply with any of those regulations shall be liable, on conviction, to a f ine (multa) not exceeding twenty-f ive thousand euro (€25,000) or an amount equal to three times the duty payable on any goods in respect of which the offence is committed, whichever shall be the higher.
(4) The regulations contained in the Sixth Schedule to this Act shall be deemed to have been made under the powers contained under subarticle (1) and may be revoked and amended accordingly.
(5) The Minister may by regulations published in the Gazette amend, revoke or substitute the Schedules to this Act, or any of them, as may become necessary from time to time, and such amendments may also be made with an aim to ensure that the Customs Tariff Headings under which the respective excise goods
EXCISE DUTY [CAP. 382. 11
a re c l a s s i f i ed confo rm wi th the Harmonized Commodi ty Description and Coding System 1983, as adopted and published by the Customs Co-operation Council:
Provided that this authority shall not extend to cases in which its application results in a duty being prescribed in respect of any new article or in an increase in the rate of duty prescribed in respect of any article.
Exemptions. Amended by: IX. 2001.7; II. 2002.19; XIII. 2010.9; XXII. 2011.5.
14. (1) No duty shall be liable on excise goods - (a) produced in the circumstances specified in article 9(4);
and (b) so exempted in terms of the relevant Schedules to this
Act. (2) It shall be lawful for the Minister to exempt the following
from the payment of excise duty under such conditions and restrictions as he may deem fit to impose:
(a) excise goods on which the granting of such exemption is necessary, but to the extent only that it is so necessary, for the implementation of any international commitment entered into by the Government of Malta;
Cap.191.
(b) excise goods where such exemption is granted in favour of a person or a class of persons who, in accordance with, or by an order made under, the provisions of the Diplomatic Immunities and Privileges Act, is exempt from customs duties on articles intended for the personal use of such person or persons;
(c) excise goods where such exemption is deemed to be justifiable by the Minister;
(d) excise goods intended to be used by international organizations recognized by the host Member State, and by members of such organizations, within the limits and under the conditions laid down by the international conventions establishing such organizations or by headquarters agreements;
(e) excise goods intended to be used for consumption under an agreement concluded with third countries or international organizations provided that such an agreement is allowed or authorised with regard to an exemption from value added tax:
Provided that excise goods moving under a duty suspension arrangement to a person referred to in this subarticle shall be accompanied by an exemption certificate in the form and content established by the Commissioner.
(3) The Minister shall have the power by order to exempt from the payment of excise duty any excise goods which are imported or produced in Malta for the purpose of being used as ingredients or components in the production of excise goods. Such exemption may be made subject to such conditions as the Minister may deem
12 CAP. 382.] EXCISE DUTY
fit to impose. (4) No excise duty shall be payable on excise goods released
for export as merchandise, shipped as stores or taken as fuel to power the engines of ships or aircraft on any foreign bound ship or aircraft provided this is done directly from a tax warehouse.
(5) No excise duty shall be liable on excise goods which have not been re leased by the author ised warehouse keeper for consumption, provided such excise goods are destroyed under customs supervision by written permission of and under the conditions laid down by the Commissioner.
Excise goods acquired by a private individual. Added by: XIII. 2010.10. Amended by: XXII. 2011.5.
14A. (1) Excise duty on excise goods acquired by a private individual for his own use, and personally transported from a Member State to Malta, shall be charged in the Member State in which the excise goods are acquired.
(2) To determine whether the excise goods referred to in subarticle (1) are intended for the own use of a private individual, the Commissioner shall take account of the following:
(a) the commercial status of the holder of the excise goods and his reasons for holding them;
(b) the place where the excise goods are located or, if appropriate, the mode of transport used;
(c) any document relating to the excise goods; (d) the nature of the excise goods; and (e) the quantity of the excise goods.
(3) For the purposes of applying subarticle (2)(e), the Minister may make regulations laying down guide levels, solely as a form of evidence.
(4) The Minister may, by notice in the Gazette, also provide that excise duty shall become due on the acquisition of mineral oils already released for consumption in another Member State if such products are transported by a private individual using atypical modes of transport.
Excise goods already released for consumption. Added by: XIII. 2010.10. Amended by: XXII. 2011.5.
14B. (1) Without prejudice to article 14D(1), excise goods which have already been released for consumption in one Member State and are held for commercial purposes in Malta in order to be delivered or used in Malta, shall be subject to excise duty in Malta:
Provided that for the purpose of this subarticle, holding for commercial purposes shall mean the holding of excise goods by a person other than a private individual or by a private individual for reasons other than his own use and transported by him.
(2) Excise duty due in terms of subarticle (1) shall be paid by the person making the delivery or holding the goods intended for delivery, or to whom the goods are delivered in the other Member State, as the case may be.
(3) Without prejudice to article 14F, excise goods which have already been released for consumption in one Member State and
EXCISE DUTY [CAP. 382. 13
move within the Community for commercial purposes shall not be regarded as being held for such purposes until they reach the Member State of destination, provided that they are moving under cover of the formalities set out at Part H of the Sixth Schedule.
(4) Excise goods which are held on board a boat or aircraft making sea-crossings or flights between Malta and another Member State but which are not available for sale when the boat or aircraft is in the Maltese terri tory shall not be regarded as held for commercial purposes in Malta.
(5) When excise duty for excise goods which were released for consumption in Malta had become chargeable and collected in another Member Sta te , the Commissioner may request the authorities of the other Member State for a reimbursement or remittance of the duty paid.
Excise goods released for consumption in terms of article 14B(1). Added by: XIII. 2010.10. Amended by: XXII. 2011.5.
14C. (1) Excise goods which have been released for consumption in terms of article 14B(1) shall move between the terr i tories of the various Member States under cover of an accompanying document listing the main data from the document referred to at Part H of the Sixth Schedule.
(2) The persons referred in article 14B(2) shall comply with the following requirements:
(a) before the goods are dispatched they shall submit a declaration to the Commissioner and guarantee payment of the excise duty;
(b) pay the excise duty to the Commissioner after the excise goods arrive;
(c) consent to any checks by an excise officer to satisfy himself that the excise goods have actually been received and that the excise duty chargeable on them has been paid.
Excise goods already released for consumption in a Member State. Added by: XIII. 2010.10. Amended by: XXII. 2011.5.
14D. (1) Excise goods already released for consumption in one Member State, which are purchased by a person, other than an authorised warehouse keeper or a registered consignee, established in another Member State who does not carry out an independent economic activity, and which are dispatched or transported to Malta directly or indirectly by the vendor or on his behalf, shall be subject to excise duty.
(2) In the case referred to in subarticle (1), the excise duty shall become chargeable at the time of delivery of the excise goods. The chargeability conditions and rate of excise duty to be applied shall be those in fo rce on the da te on which the du ty becomes chargeable.
(3) The person liable to pay the excise duty is the vendor who shall comply with the following requirements:
(a) before dispatching the excise goods, he shall register his identity and guarantee payment of the excise duty with the Commissioner and be subject to the conditions laid down by the Commissioner;
14 CAP. 382.] EXCISE DUTY
(b) pay the excise duty to the Commissioner after the excise goods arrive;
(c) keep accounts of deliveries of the excise goods: Provided that the Minister may enter into bilateral
agreements with other Member States in order to simplify these requirements.
(4) In the case referred to in subarticle (1), the excise duty levied shall be reimbursed or remitted by the Commissioner at the vendor’s request, where the vendor has followed the procedures laid down in subarticle (3).
(5) The Minister may, by a notice in the Gazette, lay down specific rules for applying subarticles (1) to (4) to excise goods that are covered by special national distribution arrangements.
Loss of excise goods during transport. Added by: XIII. 2010.10. Amended by: XXII. 2011.5.
14E. (1) In the situations referred to in article 14B(1) and article 14D(1), in the event of the total destruction or irretrievable loss of the excise goods, during their transport, which were not released for consumption in Malta, as a result of the actual nature of the goods, or unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the Commissioner, the excise duty shall not be chargeable in Malta:
Provided that the total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the Commissioner. Furthermore, the guarantee lodged pursuant to article 14C(2)(a) or article 14D(4)(a) shall be released.
(2) The Minister may, after consulting the Commissioner, by notice in the Gazette, lay down the rules and conditions under which the losses referred to in subarticle (1) are determined.
Irregularity occurring or detected in Malta. Added by: XIII. 2010.10. Amended by: XXII. 2011.5.
14F. (1) Where an irregularity has occurred in Malta during a movement of excise goods under article 14B(1) or article 14D(1), and such excise goods were released for consumption in another Member State, they shall be subject to excise duty.
(2) Where an irregularity has been detected in Malta during a movement of excise goods under article 14B(1) or article 14D(1), and such excise goods were released for consumption in another Member State, and it is not possible to determine where the irregularity occurred, the irregularity shall be deemed to have occurred in Malta:
Provided that if, before the expiry of a period of three years from the date on which the excise goods were acquired, it is ascertained in which Member State the irregularity actually occurred, the provisions of subarticle (1) shall apply.
(3) The excise duty shall be due from the person who guaranteed payment thereof in accordance with article 14C(2)(a) or article 14D(4)(a) and from any person who participated in the irregularity:
Provided that, if the excise goods were released for consumption, the Commissioner shall, upon request, reimburse or
EXCISE DUTY [CAP. 382. 15
remit the excise duty in the Member State where the irregularity occurred or was detected. Furthermore, the Commissioner shall release the guarantee lodged pursuant to article 14(C)(2)(a) or article 14D(4)(a).
(4) For the purposes of this article, "irregularity" means a situation occurring during a movement of excise goods under article 14B(1) or article 14D(1), not covered by article 14E, due to which a movement, or a part of a movement, of excise goods has not duly ended.
Drawback. Amended by: II. 2002.20; XIII. 2010.11; XXII. 2011.5.
15. (1) Unless otherwise specified in this Act, no excise duty paid under this Act on any excise goods released for consumption in Malta shall be refunded:
Provided that the Minister may under such conditions as he may deem appropriate authorise the refund of any excise duty paid on goods where an exemption in terms of paragraph (c) of sub- article (2) of article 14 has been granted after the duty has been paid and excise duty on excise goods which have been released for consumption may, at the request of the person concerned, be reimbursed or remitted by the Minister where those goods were released for consumption in the situations identified by the Minister and in accordance with the conditions that the Minister shall lay down by a notice in the Gazette for the purpose of preventing any possible evasion or abuse. Such reimbursement or remission may not give rise to exemptions other than those provided in article 14:
Provided further that a drawback of the actual duty paid in accordance with the provisions of this Act shall be allowed after a written application by the claimant:
(i) in respect of duty on any excise goods exported as merchandise or shipped as stores or taken as fuel to power the engines of ships or aircraft on foreign bound ships or aircraft otherwise than as specified in sub-article (4) of article 14;
(ii) in respect of duty on any excise goods supplied by any person in circumstances in which such excise goods are exempt from duty in terms of an exemption made under the provisions of sub- article (2) of article 14.
(2) The payment of a drawback shall be made in any case falling under sub-paragraph (i) of the second proviso to sub-article ( 1 ) h e r e o f t o t h e e x p o r t e r, o r i n a n y c a s e f a l l i n g u n d e r sub-paragraph (ii) of the said proviso to the supplier of the excise goods in respect of which the drawback is allowed.
(3) The payment of a drawback shall be subject to the production of such documents and to the making and signing by the exporter or the supplier, as the case may be, of a written declaration in such form or manner as the Commissioner may require.
16 CAP. 382.] EXCISE DUTY
Offences and penalties. Amended by: IX. 2001.8; II. 2002.21; IX. 2003.80; L.N. 425 of 2007; I. 2010.56; XXII. 2011.5; III. 2013.59.
16. (1) Any person who - (a) produces excise goods by a process which is not
permitted in terms of this Act or of any regulations made thereunder; or
(b) produces excise goods in any establishment other than a tax warehouse; or
(c) makes any alterations in the productive facilities and storage areas in a tax warehouse or affecting the security of a tax warehouse without the prior notification thereof to the Commissioner; or
(d) forges a die, stamp, mark or other device used by the Government, or under its authority, for making excise revenue bands or stamping or marking such bands for the purposes of this Act or any regulations made thereunder; or
(e) makes with such forged die, stamp, mark or other device an impression on any material; or
(f) sells or exposes for sale or utters or uses any forged die, stamp, mark or device or any impression made therewith; or
(g) knowingly and without lawful excuse (the proof whereof shall lie on the accused) has in his possession any forged die, stamp, mark or device or impression made therewith; or
(h) makes fraudulent use of any genuine die, stamp, mark or device or commits any of the acts contemplated in paragraphs (e), (f), and (g) with regard to impressions fraudulently made with genuine instruments; or
(i) knowingly makes a declaration or submits information which he knows to be false in any material detail, or recklessly makes a declaration which is false in a material particular, or knowingly or negligently makes or gives, or suffers to be done or given to the Commissioner, any declaration, document or information which is false in a material particular; or
(j) is in any way knowingly concerned in any evasion or attempt at evasion of the duty leviable under the Act; or
(k) obstructs the Commissioner or any excise officer or other persons duly charged with the prevention and detection of offences against this Act with the carrying out of any of the provisions of this Act or of any regulations made thereunder; or
(l) recommends a retail price for cigarettes in excess of the recommended retail price on the basis of which excise duty has been computed; or
(m) sells cigarettes at a price in excess of the retail price recommended by the local manufacturer, or importer, and on which excise duty has been computed in terms
EXCISE DUTY [CAP. 382. 17
of the relevant Schedule to this Act; or (n) knowingly aids, abets or assists in the commission of
any of the foregoing offences; or (o) is the person in whose name a tax warehouse is
registered and fails to report, within the time prescribed by regulations made under this Act, any quantity of excise goods released for consumption or for free circulation, and fails to show to the satisfaction of the court that any such act or thing done or omitted to be done by any person in his employment or subject to his authority or control, was done or omitted without his knowledge, and that he could not with reasonable diligence have obtained knowledge thereof,
shall be guilty of an offence and shall for every such offence be liable on conviction to a fine (multa) of not less than five hundred euro (€500) and not more than twenty-five thousand euro (€25,000):
Provided that in the case of a conviction relating to the evasion or attempted evasion of excise duty, the offender shall be liable to a fine (multa) equivalent to three times the excise duty due on goods or five times the endangered duty, whichever is the lesser, but in any case not less than six hundred euro (€600) which fine may exceed twenty-five thousand euro (€25,000) together with imprisonment for a term not exceeding two years:
Provided further that one-third of this amount shall be deemed as a civil debt owed and payable to the Department of Customs.
(2) (Deleted by Act I. 2010.56.). (3) In the case of a second or subsequent conviction under this
article, the offender shall be liable, at the discretion of the court, to be sentenced to imprisonment for a term not exceeding six months in addition to the penalties herein prescribed.
(4) In the case of a conviction for an offence against the provisions of paragraph (a) or (b), the stock of excise goods to which the conviction relates shall be forfeited in favour of the Government, and such forfeiture shall be executed without the necessity of any express order of the court for the purpose.
(5) In the case of a second or subsequent conviction under sub- article (1)(a) or (b), it shall be lawful for the Commissioner to seize and take possession of any machinery, equipment, vessels, utensils, materials and ingredients used in the production of excise goods, and to dispose of the same as provided in article 38.
(6) In the case of a conviction for an offence against the provisions of sub-article (1)(d), (e), (f), (g) or (h) the offender shall, in addition to the penalties laid down in sub-article (1), be liable to a term of imprisonment from one to four years.
18 CAP. 382.] EXCISE DUTY
Penalty instead of proceedings in terms of this Act. Added by: I. 2010.57. Amended by: XXII. 2011.5; III. 2013.60; XV. 2016.32.
16A. Notwithstanding any other provision of this Act relating to forfeiture of goods in favour of the Government, in the case of an irregularity committed by an offender which, if undetected, would involve loss of excise duty on excise goods not exceeding four thousand euro (€4,000), the Commissioner, whilst he forfeits the goods may, on acknowledgement of the committed offence by the offender, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to three times the excise duty endangered, which penalty shall not be less than two hundred and fifty euro (€250).
Forfeiture. Amended by: II. 2002.22. Substituted by: I. 2010.58. Amended by: XXII. 2011.5; III. 2013.61; XIII. 2015.128.
17. (1) If any excise goods - (a) are deposited or concealed in any place with intent to
defraud the Government of the excise duty leviable under this Act; or
(b) are clandestinely or illegally removed from or out of any tax warehouse or place of security in which such excise goods have been duly deposited; or
(c) after having been delivered from any tax warehouse or other place of security without payment of duty for removal to any place authorised by the Commissioner, are not duly delivered at such place; or
(d) are brought into Malta and the payment of excise duty has been evaded or an attempt has been made to evade the payment thereof,
in every such case, such excise goods shall be forfeited, together with any goods which may be found packed with or used in concealing them, and the offender shall moreover be liable to the penalties laid down in the last preceding article.
(2) Furthermore, all vehicles, vessels and other means of transport, used or intended to be used for the importation, landing, removal, keeping, concealing or conveyance of any uncustomed or other goods liable to forfeiture under this Act together with the property, whether movable or immovable, within which the uncustomed or goods liable to forfeiture are found, shall be forfeited:
Provided that no vessel shall be liable to forfeiture under the provisions of this article unless such vessel is under two hundred and fifty tons net registered tonnage.
(3) With regard to any vessel of or exceeding two hundred and fif ty tons net registered tonnage, i t shal l be lawful for the Commissioner, in any case in which in his opinion a responsible officer of such vessel is implicated either actually or by neglect, to take proceedings in the manner prescribed by article 36 and subject to appeal as laid down in that article, for condemnation of the said vessel in a sum of twenty-five thousand euro (€25,000). And for this purpose the Commissioner may require, as to any vessel referred to in this subarticle, the deposit in his hands of a sum of twenty-five thousand euro (€25,000) to abide by the decision of the court, and in default of payment of such deposit, the Commissioner may detain such vessel.
EXCISE DUTY [CAP. 382. 19
(4) No claim for damages shall lie against the Commissioner in respect of the payment of any deposit or the detention of any vessel, vehicle, immovable property or other goods under this article.
(5) The expression "responsible officer" in this article means and includes the master, mates and engineers of any vessel, and in the case of a vessel carrying a passenger certificate, the purser or chief steward.
(6) The expression "neglect" includes cases where goods unowned by any of the crew are discovered in a place or places in which they could not reasonably have been put if the responsible officers having supervision of such place or places had exercised proper care, at the time of the loading of the ship or subsequently.
Powers of excise officers. Amended by: XXV. 1997.4; II. 2002.23. Substituted by: IX. 2003.82. Amended by: L.N. 425 of 2007; I. 2010.59; XXII. 2011.5.
18. (1) It shall be lawful for any excise officer to carry out inspections, at reasonable time, at any tax warehouse or place where excise goods are kept or suspected to be kept.
(2) The person in whose name the tax warehouse is registered, shall provide such excise officers with the necessary assistance for the execution of their duties.
(3) A person other than the person in whose name a tax warehouse is registered, who is in possession of any books, documents including machine readable material or other records shal l l ikewise be under a duty to produce the same to the Commissioner or an excise officer.
(4) Any person who wilfully or maliciously refrains from giving his assistance, or wilfully obstructs, impedes or delays any excise officer in the execution of his duties or powers under this Act or under regulations made thereunder, shall be guilty of an offence under this article and shall be liable, on conviction, to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
Issue of a search warrant. Added by: IX. 2003.82. Amended by: XIII. 2015.134.
19. (1) Without prejudice to the provisions of the foregoing article, the Attorney General or a magistrate may, if satisfied on the sworn information by an excise officer that there are reasonable grounds for suspecting that -
(a) anything liable to forfeiture under this or any other law relating to excise, or
(b) any records relating to transactions in contravention of this or any other law relating to excise,
are kept or concealed on or at any premises, place or vehicle, aircraft or vessel issue a search warrant.
(2) A search warrant issued under this article shall be sufficient au tho r i t y fo r t he exc i s e o ff i c e r named the r e in , a l one o r accompanied by such other excise officers or such other persons as the excise officer considers necessary, at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) the premises or other place or vehicle, aircraft or vessel named or specified in the warrant, to search such premises, place or vehicle, aircraft or vessel, to examine anything found therein or
20 CAP. 382.] EXCISE DUTY
thereat, to inspect any record found therein or thereat and, if there are reasonable grounds for suspecting that anything found therein or thereat is liable to forfeiture under this Act or any other law relating to excise, or that a record found there may be required as evidence in proceedings under this Act or such other law, to detain or seize the thing as liable to forfeiture or, in the case of a record, to detain it for so long as it is reasonably required for such purpose.
Power to stop vehicles, aircrafts and vessels. Added by: IX. 2003.82. Amended by: XIII. 2015.134.
20. (1) An excise officer in uniform may stop any vehicle, aircraft or vessel in order -
(a) that such excise officer, or any excise officer accompanying such excise officer, may exercise any power conferred on them by article 19 in relation to excise products or any other products chargeable with excise duty under any other law, where there are reasonable grounds to believe that such products are being transported in or on such vehicle, or
(b) to examine and take samples of mineral oil under article 21(1)(c).
(2) Any person in charge of a moving vehicle, aircraft or vessel shall, at the request of an excise officer in uniform or a Police officer, stop such vehicle, aircraft or vessel.
(3) Any person in charge of a vehicle, aircraft or vessel shall, whether such vehicle, aircraft or vessel has been stopped by an excise officer under this article or article 20(1), or is already stationary, at the request of an excise officer -
(a) keep such vehicle, aircraft or vessel stationary for such period as is reasonably required to enable an excise officer to exercise any power conferred on such excise officer by article 19 or by article 20(1), or
(b) where such vehicle, aircraft or vessel is, in the opinion of such excise officer, situated in a place unsuitable for the exercise of any power conferred on such officer by the said articles, take such vehicle, aircraft or vessel or cause it to be taken to such place as such excise officer may consider suitable for the exercise of such power.
Power to examine and search vehicles and to take samples. Added by: IX. 2003.82. Substituted by: XIII. 2015.129.
21. (1) An excise officer, on production of his authorisation if so requested by any person affected, or any excise off icer accompanying such officer, may -
(a) examine a vehicle, or aircraft or vessel, (b) carry out such searches of a vehicle, aircraft or vessel
as may appear to the excise officer to be necessary to establish whether -
(i) anything on or in the vehicle, aircraft or vessel or in any manner attached to the vehicle, aircraft or vessel, is liable to forfeiture under this Act or any other law relating to excise, or
(ii) any excisable products being transported in or on, or in any manner attached to, the vehicle,
EXCISE DUTY [CAP. 382. 21
aircraft or vessel correspond in every material respect with the description of any such products in a document referred to in paragraph (d)(iii);
(c) take samples, without payment, of any product subject to excise duty in or on, or in any manner attached to the vehicle, aircraft or vessel, and
(d) question the person in charge of the vehicle, aircraft or vessel in relation to the vehicle, aircraft or vessel or anything on or in any manner attached to the vehicle, aircraft or vessel, and require such person -
(i) to give, within such time and in such form and manner as may be specified by the excise officer, all such information in relation to the vehicle, aircraft or vessel as may reasonably be required by such excise officer and is in the possession or procurement of such person,
(ii) within such time and in such manner as may be specified by the excise officer, to produce and permit the inspection of, and the taking of copies of, or of extracts from, all such records relating to the vehicle, aircraft or vessel and any products being so transported, as are reasonably required by such excise officer and are in the possession or procurement of the person, and
(iii) to produce to the excise officer any accompanying document, duty document or exemption certificate accompanying any products subject to excise duty being transported in or on, or in any manner attached to, the vehicle or aircraft or vessel.
(2) An excise officer, on production of his authorisation, if so requested by any person affected, may -
(a) examine and take samples of any mineral oil in any fuel tank or otherwise present on or in any vehicle, aircraft or vessel, or anything attached to any vehicle, aircraft or vessel, for use or capable of being used for combustion in the engine of the vehicle, aircraft or vessel, whether or not the vehicle, aircraft or vessel is attended,
(b) examine or inspect any vehicle, aircraft or vessel or anything attached to any vehicle, aircraft or vessel for the purposes of paragraph (a),
(c) question - (i) the owner of any vehicle, aircraft or vessel,
(ii) any person who for the time being stands registered as the owner of any vehicle, aircraft or vessel,
(iii) any director, manager or principal officer of such owner where the registered owner is not one or more individuals, or
22 CAP. 382.] EXCISE DUTY
(iv) the person in charge of any vehicle, aircraft or vessel, in relation to such mineral oil, and require such owner, person, director, manager or principal officer to give to such excise officer any information in relation to such mineral oil as may reasonably be required and which is in the possession or procurement of such owner, person, director, manager or principal officer, as the case may be.
Entry and search of premises. Added by: XI. 2003.82. Amended by: XIII. 2015.134.
22. (1) An excise officer may, at all reasonable times, on production of his authorisation, if so requested by any person affected, enter any premises or other place (other than a dwelling) in which -
(a) the production, processing, holding, storage, keeping, importation, purchase, packaging, offering for sale, sale or disposal of any excise goods is being or is reasonably believed by the excise officer to be carried on,
(b) the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of mechanically propelled vehicles is being, or is reasonably believed by the excise officer to be carried on, or
(c) any records relating to, or reasonably believed by the excise officer to relate to, the products or activities referred to in paragraphs (a) and (b) are being kept or are reasonably believed by the excise officer to be kept.
(2) An excise officer, on production of his authorisation, if so requested by any person affected, may -
(a) enter and inspect any premises or other place (other than a dwelling) for the purposes of this article and bring onto those premises any vehicle being used in the course of his or her duties,
(b) make such search and investigation of such premises or place as such excise officer may consider to be proper.
(3) An excise officer in or on any premises or place pursuant to subarticle (1) may there -
(a) carry out such search and investigation as such excise officer may consider to be proper,
(b) take account of, and without payment, take samples of any product subject to excise duty and of any materials, ingredients and substances used or likely to be used in the manufacture of such product,
(c) in relation to any records referred to in subarticle (1)(c) -
(i) search for, inspect and take copies of or extracts from any such records (including, in the case of
EXCISE DUTY [CAP. 382. 23
any information in a non-legible form, a copy of, or an extract from, such information in a permanent legible form),
(ii) remove and retain such records for such period as may reasonably be required for their further examination, and
(iii) require any person to produce any such records which are in that person’s possession, custody or procurement and in the case of information in a non-legible form, to produce it in a legible form or to reproduce it in a permanent legible form,
(d) question any person present in relation to - (i) any product referred to in subarticle (1)(a) or
any materials, ingredients or other substances used or intended to be used in the manufacture of such product,
(ii) any vehicle, aircraft or vessel, (iii) any records referred to in subarticle (1)(c),
produced or found in or on such premises or place, and such person shall give to such excise officer all information required of such person which is in such person’s possession, custody or procurement.
(4) An excise officer in or on any premises or place pursuant to article 21, or any person accompanying an excise officer pursuant to article 20, may require any person present to give to such excise officer or such other person his or her name and address.
Obligation to give information. Added by: XI. 2003.82. Amended by: XIII. 2015.130.
23. An excise officer may require any person whom such officer has reasonable cause to believe to be guilty of an offence under article 16(1) or article 17, to furnish to such officer -
(a) his or her name and surname, address and other details,
(b) a document of identification; and (c) all such information in relation to the goods subject to
excise duty as may be reasonably required by such excise officer or member, which goods are in the possession or procurement of such person.
Power to detain. Added by: XI. 2003.82. Amended by: III. 2013.62.
Cap. 9.
24. Where an excise officer has reasonable grounds to suspect that a person is committing an offence under article 16(1) or article 17, then such officer may detain such person without warrant and as soon as immediately practicable thereafter and in any case not later than two hours after such detention, place such person in the custody of an officer of the Police force whereupon such officer of the Police force shall either release such person or proceed to present such person before a court and the provisions of the Criminal Code relating to arrest shall mutatis mutandis apply to the excise officer and the officer of the Police force.
24 CAP. 382.] EXCISE DUTY
Detention of goods and vehicles. Added by: XI. 2003.82. Amended by: I. 2010.60; XIII. 2015.131.
25. (1) Where an excise officer or a Police officer reasonably suspects that any products, subject to excise duty or any other goods, are liable to forfeiture under this Act then -
(a) all such excisable products or other goods, (b) any other thing being made use of in the conveyance of
such products or goods, and (c) any vehicle, aircraft or vessel in or on which or attached
to which any such products or goods are found, shall be detained by such excise officer or Police officer until such examination, enquiries or investigations as may reasonably be deemed necessary by such excise officer or another excise officer, or Police officer have been made for the purposes of determining whether or not such products, goods, thing, vehicle, aircraft or vessel are liable to forfeiture.
(2) When a determination referred to in subarticle (1) has been made in respect of any such products, other goods, thing or vehicle or on the expiry of a period of thirty days from the date on which such products, goods, thing or vehicle were detained under that subarticle, whichever is the earlier, such products, goods, thing or vehicle are to be either seized as liable to forfeiture under the Act, or released.
Seizure of goods or vehicles. Added by: XI. 2003.82. Amended by: I. 2010.61; XIII. 2015.134.
26. (1) Any goods or vehicle, aircraft or vessel that are liable to forfeiture under the Act shall be seized by an excise officer.
(2) Any Police officer who has detained any goods or vehicle, aircraft or vessel that are liable to forfeiture under the Act shall deliver the same to an excise officer as soon as is practically possible and in no case later than forty eight hours after such detention.
Notice of seizure. Added by: XI. 2003.82. Amended by: XIII. 2015.132.
27. (1) An excise officer shall give notice of any seizure and of the grounds therefor to any person who to the off icer ’s knowledge was at the time of the seizure the owner or one of the owners of the thing seized if known, and the offender.
(2) Notice under subarticle (1) shall be given in writing and the notice shall include a copy of article 28 and shall be deemed to have been duly given to the person concerned -
(a) if it is delivered to the person personally, or (b) if it is addressed to the person and left or forwarded by
registered post to the person at the usual or last known place of abode or business of the person or, in the case of a body corporate, at its registered or principal office, or
(c) if the person has no known address in Malta or Gozo, by publication of notice of the seizure concerned in the Gazette.
EXCISE DUTY [CAP. 382. 25
Notice of claim. Added by: XI. 2003.82. Amended by: XXII. 2011.5; XIII. 2015.133.
28. (1) A person who claims that anything seized is not liable to seizure (such person hereinafter in this article and in article 29 referred to as “the claimant”) shall, within thirty days of the date of the notice of seizure give notice in writing of such claim to the Commissioner.
(2) The claimant shall, within thirty days from the date upon which such notice was given, institute proceedings to declare such articles as not being subject to seizure in the competent civil court, in default of which the claim shall be deemed to have been abandoned.
(3) A notice under subarticle (1) shall specify the name and address of the claimant and, in the case of a claimant who is outside Malta, the name and address of a person in Malta who is authorised by him to act as his attorney and to accept service of any document required to be served on the claimant and to act on behalf of the claimant.
Power to deal with articles seized. Added by: XI. 2003.82. Amended by: XXII. 2011.5.
29. (1) The Commissioner may, in his discretion, and if so ordered on writing by the Minister responsible for finance restore anything seized under the Act.
(2) Without prejudice to subarticle (1), where a notice of claim relating to the thing seized has been duly given under article 28, the Commissioner may as he thinks fit and notwithstanding the pendency of the proceedings wherein the seizure is contested -
(a) deliver it up to the claimant on payment to the Commissioner of such sum as the Commissioner thinks proper, being a sum not exceeding that which in the opinion of the Commissioner represents the value of the thing, including any duty or tax chargeable on it which has not been paid, or
(b) if the thing seized is in the opinion of the Commissioner of a perishable nature, sell or destroy it.
(3) If, where anything is delivered up, sold or destroyed under this article, it is held by the court in proceedings under article 28 that the thing was not liable to forfeiture at the time of its seizure, the Commissioner shall, on demand tender to such claimant -
(a) an amount equal to any sum paid by the claimant under subarticle (2),
(b) if he has sold the thing, an amount equal to the proceeds of sale, or
(c) if he has destroyed the thing, an amount equal to the market value of the thing at the time of its seizure, together with the reasonable costs of any court proceedings to challenge the seizure where the Commissioner is of the opinion that the claim was justified.
(4) If the claimant accepts the amount tendered under subarticle (3), such claimant shall not be entitled to maintain proceedings in any court on account of the seizure, detention, sale or destruction of the thing concerned.
26 CAP. 382.] EXCISE DUTY
(5) All goods seized by an excise officer or by a Police officer as liable to forfeiture shall, after such seizure has become final either by the lapse of time allowed for contestation or after such contestation has been unsuccessful, be either destroyed, sold or otherwise disposed of in accordance with the provisions of article 38.
(6) Notwithstanding any other provision of this Act relating to goods seized as liable to forfeiture, an excise officer who seizes as liable to forfeiture any spirits or any stills, vessels, utensils, wort or other material for manufacturing, distilling or preparing spirits may at his discretion spill, break up or destroy any of those goods.
Power to grant, refuse or withdraw authorization. Added by: I. 2010.62. Amended by: XXII. 2011.5; XV. 2016.33.
29A. (1) The Commissioner may grant to, refuse to grant or withdraw an authorization from a person to act as a registered excise trader or authorized warehouse keeper.
(2) The Commissioner may refuse to grant or withdraw an authorization according to subarticle (1) if in the opinion of the Commissioner:
(a) where the applicant is a natural person, the applicant is not a fit and proper person;
(b) where the applicant is a partnership, any of the partners are not fit and proper persons;
(c) where the applicant is a company, any director, shareholder or officer of the company who would be involved in the direction or control of the company is not a fit and proper person.
(3) A natural person, partnership or company shall be deemed to be unfit and improper, if amongst others:
(a) they lack honesty, integrity or competence in their dealings with the Commissioner; or
(b) they lack financial soundness; or (c) such person has contravened any of the dispositions of
this Act or any other Act relating to customs; or (d) such person has been found guilty of committing a
criminal offence for which such person has been effectively sentenced to imprisonment for twelve months or more: Provided that for the purposes of this paragraph:
(i) two or more sentences for convictions which are required to be served consecutively shall be considered as separate convictions if none of them will be for a term of more than twelve months or more, so however that if one of the convictions is for a term of imprisonment for a term of twelve months or more, the said convictions shall be considered as one conviction; and
(ii) no account shall be taken of any conviction of imprisonment imposed as an alternative for, or
EXCISE DUTY [CAP. 382. 27
because of the failure to, the payment of a fine (multa); or
(e) has been found guilty of committing an offence relating to property and public security, public trust, government revenue, financial services or violence committed against a public officer:
Provided that for the purposes of this sub-article (3):
Cap. 37.
(i) an agreement between a person and the Commissioner in terms of article 63 of the Customs Ordinance or in terms of article 16A of this Act is not to affect in any way the considerations about whether a person is fit and proper, so long as this agreement would have been entered into not less than five years before the date of the application under this article;
Cap. 37.
(ii) if a person benefits from the provisions of paragraph (i) of this proviso and is given authorisation to act as a registered excise trader or as authorised warehouse keeper and then enters into another agreement with the Commissioner in terms of article 63 of the Customs Ordinance or article 16A of this Act, then this second agreement is not to affect in any way the considerations about whether a person is fit and proper, so long as this second agreement would have been entered into not less than fifteen years before the date of the application under this article;
(iii) in case the person commits a third irregularity or more thereafter, then the person is to be considered unfit and improper for the purposes of this sub-article (3).
(4) Any person who feels aggrieved by a decision taken by the Commissioner according to subarticle (3), may appeal under article 31 to the Excise Duty Appeals Board.
Appeals to Commissioner. Added by: XI. 2003.82. Amended by: XXII. 2011.5; XIII. 2015.134.
30. (1) Any person who, in the opinion of the Commissioner, is liable to pay excise duty and is called on by the Commissioner to p a y s u c h d u t y m a y a p p e a l a g a i n s t t h e d e c i s i o n o f t h e Commissioner.
(2) Any person who believes that he is entitled to a refund of any excise duty paid by him may appeal from any decision of the Commissioner denying him such refund.
(3) Any person who - (a) has not been approved by the Commissioner as an
authorised warehouse keeper under regulation 4 of the Excise Goods Regulations or has been refused approval in respect of any premises as a tax warehouse under article 9, or
(b) has had any such approval revoked under article 11,
28 CAP. 382.] EXCISE DUTY
may appeal to the Commissioner. (4) An appeal under subarticles (1), (2) or (3) shall be in
writing and shall set forth in detail the grounds of appeal. (5) An appeal shall be lodged by the person concerned with the
Commissioner within the period of two months from the date of - (a) the payment of the excise duty, (b) the notification by the Commissioner to pay an amount
of excise duty, (c) any partial refund of the excise duty, (d) the notification by the Commissioner of a refusal of a
refund of excise duty, or (e) the notification by the Commissioner of any decision
referred to in subarticle (3), or within such longer per iod as the Commissioner may, in exceptional cases, allow.
(6) An appeal shall, subject to subarticle (12), be determined by the Commissioner within a period of thirty days from its lodgement with him.
(7) The Commissioner may appoint one or more excise officers for the purposes of carrying out his functions under this article but no such officer shall be so appointed to determine an appeal in respect of any matter which such excise officer may have himself determined.
(8) The Commissioner shall in writing notify the appellant of the de te rmina t ion o f the appea l and the reasons fo r such determination.
(9) Where the Commissioner on appeal determines that a refund is due, he shall repay the amount overpaid to the appellant.
(10) Where the Commissioner on appeal determines that any excise duty is due, the appellant concerned shall pay the amount so due.
(11) For the purpose of determination of an appeal any goods or vehicle, aircraft or vessel to which the appeal relates are to be produced to the Commissioner for inspection, if so required.
(12) Where an appeal has not been determined by the Commissioner within the time referred to in subarticle (6) the Commissioner shall be deemed to have refused the appeal.
Appeal to Administrative Review Tribunal. Added by: XI. 2003.82. Amended by: I. 2010.63; L.N. 336 of 2010; XXII. 2011.5.
31. (1) Save as provided for in article 32 an appeal from the decision of the Commissioner under articles 29A and 30 shall lie to the Administrative Review Tribunal.
(2) A person who intends to appeal under this article against a determination of the Commissioner shall -
(a) within thirty days of the notification of such determination, or
(b) within thirty days of the expiry of the time limit for
EXCISE DUTY [CAP. 382. 29
such determination, whichever is the earlier, give notice in writing to him of such intention.
(3) (a) Subject to paragraph (c), where a notice or other document which is required or authorised to be served by this article falls to be served on a body corporate, such notice is to be served on the secretary or other officer of the body corporate.
(b) Any notice or other document which is required or authorised by this article -
(i) to be served by the Commissioner or by an appellant may be served by post, and
(ii) in the case of a notice or other document addressed to the Commissioner, it shall be addressed and sent to the Commissioner for Revenue, Custom House, Valletta CMR 02, or such other address as may be determined from time to time by the Minister by notice in the Gazette.
(c) Any notice or other document which is required or authorised to be served by the Commissioner on an appe l lan t under th i s a r t i c le may be sen t to the advocate, accountant or other agent of the appellant and a notice so served is deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Tribunal, that he or she had, before the notice or other document was served, withdrawn the authority of such advocate, accountant or other agent to act on his or her behalf.
(4) Prima facie evidence of any notice given under this article by the Commissioner or by an officer of the Commissioner may be given in any proceedings by production by an officer of the Commissioner of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the s ignature, or that the person signing and giving i t was authorised so to do.
Appeal. Added by: XI. 2003.82. Amended by: L.N. 425 of 2007. Substituted by: L.N. 336 of 2010. Amended by: XXII. 2011.5. Cap. 490.
32. (1) When any person is dissatisfied with any decision of the Commissioner taken in his regard, he may appeal to the Administrative Review Tribunal established by article 5 of the Administrative Justice Act against such decision.
(2) The Administrative Review Tribunal may, in its determination on any appeal entered in accordance with subarticle (1), confirm, reverse or vary, in whole or in part, the original decision.
(3) The Administrative Review Tribunal shall carry out such functions as are assigned to it in terms of this Act.
Cap. 490.(4) The provisions of the Administrative Justice Act, in so far as they apply to the Administrative Review Tribunal, shall apply to
30 CAP. 382.] EXCISE DUTY
any proceedings before the said Tribunal and the words "public administration" in the said enactment shall be construed as a reference to the Commissioner.
Cap. 490. (5) The provisions of article 25 of the Administrative Justice Act shall apply to any proceedings pending before the Excise Duty Appeals Board and any such proceedings shall be assigned to the Administrative Review Tribunal in terms of the aforesaid article 25 with effect from 1st June, 2010.
(6) The Tribunal shall give due prompt consideration to any matter relating to excise referred to it by the Commissioner in accordance with the provisions of article 30(12).
(7) No appeal shall lie to Administrative Review Tribunal where the duty in dispute does not exceed three hundred and fifty euro (€350).
(8) After considering the matter referred to it, and any submissions which may have been made to it by the Commissioner and the appellant, the Administrative Review Tribunal shall determine whether the principles set out in article 30 have been followed by the Commissioner in the assessment made by him.
(9) Where the said Tribunal decides that the principles referred to in subarticle (8) have been followed, the determination made by the Commissioner in accordance with the provisions of article 30(6), shall be confirmed; where the Tribunal decides that the said principles have not been followed, the Tribunal shall direct the Commissioner to make a fresh determination, which direction shall contain the principles which in the opinion of the Tribunal had been overlooked by the Commissioner.
Cap. 490.
(10) Notice of the decision on appeal and the reasons therefor shall be given in writ ing to the appellant who shall also be informed of his rights of any further appeal in terms of the Administrative Justice Act.
Security for duty in dispute. Added by: XI. 2003.82. Amended by: L.N. 336 of 2010; XXII. 2011.5.
33. Unless the Administrative Review Tribunal determines otherwise because the provision of such deposit or the giving of such guarantee could impinge the claimant’s right of appeal, where an appeal has been made under article 30 or 32 in respect of an amount of duty which a person is called on by the Commissioner to pay, such appeal shall not be determined by the Commissioner or the Administrative Review Tribunal, as the case may be, unless such amount of duty has been deposited with the Commissioner or adequate security therefor in the form of a banker guarantee has been given.
No appeal pending criminal prosecution. Added by: XI. 2003.82.
34. Where criminal prosecution is pending against any person in respect of any offence under this Act in connection with which any seizure has been made under this Act, or where a person has been informed that such proceedings are being contemplated then no appeal under articles 30 to 32 may be entered until the criminal prosecution has been finally concluded or the said person has been informed that no prosecution will be initiated and the terms referred in the sa id ar t ic les for appeal shal l be suspended accordingly.
EXCISE DUTY [CAP. 382. 31
Excise officers may be given powers of Executive Police. Added by: XI. 2003.82.
35. (1) It shall be lawful for the President of Malta, by a notice published in the Gazette, to authorise any excise officer or any officer of customs to exercise, within such limits as shall by a notice published as aforesaid be prescribed by the President of Mal ta , such func t ions as by any law or regu la t ions made thereunder, are vested in the officers of the Executive Police.
(2) Before any such officer or person shall exercise any of the functions referred to in subarticle (1), he shall take the oaths here following:
“I ........................ do swear/solemnly affirm that I will bear true faith and allegiance to the people and the Republic of Malta and its Constitution. (So help me God).”. “I ................................. do swear/solemnly affirm that while holding the office of (insert description of office) I will do the best of my knowledge and ability discharge the functions of an officer the Executive Police faithfully and according to law. (So help me God).”.
Proceedings. Amended by: IX. 2003.81; XXII. 2011.5; III. 2013.63. Cap. 9.
36. (1) All proceedings under this Act shall be taken in the name and on behalf of the Commissioner before the Court of Magistrates in Malta or Gozo, as the case may be, sitting as a court of criminal judicature, and the provisions of the Criminal Code relating to the procedure before such court and to the award and execution of the punishment imposed by such court shall apply in the case of such proceedings.
(2) Notwithstanding the provisions of the Criminal Code, the Attorney General shall always have a right of appeal to the Court of Criminal Appeal from any judgment given by the Court of Magistrates in respect of criminal proceedings arising out of the provisions of this Act.
Cap. 9. (3) Every offence under this Act shall for all ends and purposes
of law be deemed to be a crime within the meaning of the Criminal Code and shall be dealt with as such.
(4) Those proceedings shall commence within ten years from the date of the commission of the offence.
Saving of other laws. Amended by: II. 2002.24; IX. 2003.81.
37. The possession of any licence issued by the Police or other authority to any authorised warehouse keeper or other person in his employment or acting under his instructions for any purpose other than those specified in this Act, shall in no way exonerate such authorised warehouse keeper or other person from any obligation or any liability under this Act or any regulation made thereunder for any offence against the provisions of this Act or of any regulation made thereunder.
Appropriation and seizure of goods, security, etc. Amended by: II. 2002.25; IX. 2003.81; XXII. 2011.5.
38. (1) If any duty due under this Act shall, for any reason whatsoever, remain unpaid after the time within which it is payable, it shall be lawful for the Commissioner to appropriate all or part of any security which may be provided for under any regulations, and which is equivalent to the duty which remained
32 CAP. 382.] EXCISE DUTY
unpaid, and if the said deposit or other security prove to be insufficient, to seize and take possession of all or any excise goods which are kept in the tax warehouse or any premises in the use or possession of the authorised warehouse keeper or any person in his behalf, and all or any excise goods and any machinery, equipment, vessels, utensils, materials and ingredients used in the production of excise goods within the precincts of the tax warehouse or in any premises in the use or possession of the authorised warehouse keeper or of any person in his behalf which shall in virtue of this sub-article also constitute a security for such duty, and to sell such excise goods, machinery, equipment, vessels, utensils, materials and ingredients by public auction after giving not less than eight days prior notice of the sale or by public call for tender as may be prescr ibed. Such not ice shal l be g iven to such author ised warehouse keeper, if present in Malta, or to his agent, if any, or failing both shall be published in the Gazette:
Provided that such excise goods may at the discretion of the Commissioner, after such eight days’ notice, be destroyed.
(2) The cost and expenses of the seizure and sale, and the duty recoverable under such sale, shall be a first charge on the proceeds thereof. Such proceeds shall be applied in or towards the payment of such costs and expenses and in or towards the payment of the duty, and the surplus, if any, shall be paid to the authorised warehouse keeper.
(3) Any person aggrieved by any action of the Commissioner made in virtue of sub-article (1) shall have the right to oppose such action by filing an application before the First Hall of the Civil Court within eight days from the date on which the notice of the seizure is given by the Commissioner, or on which a notice is given by the Commissioner that he has appropriated any security given.
(4) Any application made in virtue of subarticle (3) shall be served on the Commissioner within two days of filing, and the cause shall be appointed for hearing with urgency, from day to day until judgment. No appeal shall lie from the determination of the issue by the Civil Court, except on a point of law. Such appeal shall be made by application to the Court of Appeal within six days from the decision of the Civil Court, First Hall.
Cap. 12. (5) The Rule Making Board set-up under article 29 of the Code
of Organization and Civil Procedure shall make rules providing for the manner in which any application under this article shall be drawn up, and for the procedure to be followed in any such application. Such rules shall provide that such proceedings shall be conducted expeditiously and with urgency and the rules for the production of evidence shall be drawn up accordingly.
Proof of payment of duty and other proof. Added by: III. 2013.64.
39. If, when the things are demanded, seized due to the lack of payment of the duty, or for any other reasons which result in the confiscation, or in proceedings for the collection of any monetary penalty or otherwise, according to this Act, an issue arises as to whether the duty due on those goods was paid or if those goods were imported or exported or landed according to law or regarding the place the goods came from, in each of these cases the onus of
EXCISE DUTY [CAP. 382. 33
proof is on the person who makes the claim or the accused against whom the proceedings are taken, as the case may be.
34 CAP. 382.] EXCISE DUTY
Amended by: VII.1996.3. Substituted by: XXV. 1997.5. Amended by: XIV. 1998.4. Substituted by: IX. 2001.9; II. 2004.57; II. 2005.38. Amended by: IV. 2011.67; XIII. 2015.135; XV. 2016.34.
FIRST SCHEDULE
First Column List of Excise Goods
Second Column Relevant Schedule
Alcohol and alcoholic beverages to the extent as shown in the relevant schedule to this Act.
Second Schedule
Manufactured tobacco to the extent as shown in the relevant schedule to this Act.
Third Schedule
Energy products to the extent as shown in the relevant schedule to this Act.
Fourth Schedule
Mobile Telephony Services. Fifth Schedule
Cement. Schedule Five A
Pneumatic Tyres Schedule Five B
Ammunition Cartridges to the extent as shown in the relevant schedule to this Act
Schedule Five C
Chewing gum, whether sugar coated or not, to the extent as shown in the relevant schedule to this Act
Schedule Five D
Waters and non-alcoholic beverages to the extent as shown in the relevant schedule to this Act
Schedule Five E
Plastic sacks and bags to the extent as shown in the relevant schedule to this Act
Schedule Five F
EXCISE DUTY [CAP. 382. 35
SECOND SCHEDULE Amended by: VII. 1996.4. Substituted by; VII. 1997.2; XXV. 1997.5; IV. 1998.2; IX. 2001.9; II. 2002.26; II. 2004.57. Amended by: L.N. 118 of 2006. Substituted by: L.N. 425 of 2007. Amended by: II. 2009.33; IV. 2011.68; XXII. 2011.5; XII. 2014.71; XIII. 2015.136; XV. 2016.35.
ALCOHOL AND ALCOHOLIC BEVERAGES
Description of excise goods Rate of Excise Duty BEER €1.93 per hectolitre
per degree Plato If produced by small and independent breweries with an
annual production not exceeding 200,000 hectolitres of beer.
€0.965 per hectolitre per degree Plato
Products conta ining a mixture of beer wi th non- alcoholic drinks.
€0.45 per hectolitre per degree Plato
The term 'beer ' covers any product fal l ing within Cus toms Tar i ff Head ing No . 2203 o r any p roduc t containing a mixture of beer with non-alcoholic drinks falling within Customs Tariff Heading No. 2206, in either case wi th an ac tua l a l coho l i c s t r eng th by vo lume exceeding 0.5% vol.
WINE OF FRESH GRAPES €205 per 1000 litres 1. The term ‘still wine’ covers all products falling
within Customs Tariff Heading Nos. 2204, 2205 and 2206 except sparkling wine as defined in paragraph 2 below:
- which have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 15% vol., provided that the alcohol contained in the finished product is entirely of fermented origin, or
- which have an actual alcoholic strength by volume exceeding 15% vol., and not exceeding 18% vol., provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin.
2. The term ‘sparkling wine’ covers all products falling within Customs Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10, 2205 and 2206, and which:
36 CAP. 382.] EXCISE DUTY
- are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,
- have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 15% vol., provided that the alcohol contained in the finished product is entirely of fermented origin.
FERMENTED BEVERAGES €20 per 1000 litres 1. The term ‘still fermented beverages’ covers all
products falling within Customs Tariff Heading Nos. 2204 and 2205 but not falling under Wine of Fresh Grapes above, and products falling within Customs Tariff Heading No. 2206, except other sparkling fermented beverages as defined in paragraph 2 below and any product covered under Beer above:
- having an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 10% vol.,
- having an actual alcoholic strength by volume exceeding 10% but not exceeding 15% vol., provided that the a lcohol conta ined in the product i s ent i re ly of fermented origin.
2. The term ‘sparkling fermented beverages’ covers all products falling within Customs Tariff Heading No. 2206 00 30 as well as products falling within Customs Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and 2205 not mentioned under ‘Wine of Fresh Grapes’ above which:
- are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,
- have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 13% vol.,
- have an actual alcoholic strength by volume exceeding 13%, but not exceeding 15% vol., provided that the a lcohol conta ined in the product i s ent i re ly of fermented origin.
INTERMEDIATE PRODUCTS €152.00 per hectolitre The term ‘intermediate products’ covers all products of
an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 22% vol., and falling within Customs Tariff Heading Nos. 2204, 2205 and 2206 but not ment ioned under Beer or Wine of Fresh Grapes or Fermented Beverages above.
EXCISE DUTY [CAP. 382. 37
NOTE: Still fermented beverages falling within the scope of paragraph 1 under Fermented Beverages which have an actual alcoholic strength exceeding 5.5% vol., and which are not entirely of fermented origin, and any sparkling fermented beverages falling within the scope of paragraph 2 under Fermented Beverages which have an actual alcoholic strength exceeding 8.5% vol., and which are not entirely of fermented origin are to be treated as Intermediate Products.
ETHYL ALCOHOL, excluding Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7%
€0.14 per % vol. per litre
Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7%
€0.42 per % vol. per litre
The term 'ethyl alcohol' covers: - all products with an actual alcoholic strength by
volume exceeding 1.2% volume which fall within Customs Tariff Heading Nos. 2207 and 2208, even when those products form part of a product which falls within another chapter of the Customs Tariff,
- products of Customs Tariff Heading Nos. 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22% vol.,
- potable spirits containing products, whether in solution or not.
EXEMPTIONS The products described in this Schedule are exempt
from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
1. a. when distributed in the form of alcohol which has been completely denatured to the satisfaction of the Commissioner;
b. when both denatured to the satisfaction of the Commissioner and used for the manufacture of any product not for human consumption;
c. when used for the production of vinegar falling within Customs Tariff Heading No. 2209;
d. when used for the production of medicines; e. when used for the production of flavours for
the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% vol.;
38 CAP. 382.] EXCISE DUTY
f. when used directly or as a constituent of semi- finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products;
g. alcoholic beverages to be sold for immediate consumption on board ships or aircraft travelling to another EU country.
2. a. as samples for analysis, for necessary production tests, or for scientific purposes;
b. for scientific research; c. for medical purposes in hospitals and
pharmacies; d. in a manufacturing process provided that the
final product does not contain alcohol; e. in the manufacture of a component product
which is not subject to excise duty.
DENATURANTS approved by the Commissioner 1. In the manufacture of Mineralised Methylated
Spirit the denaturant should be composed of: Base: - 90% vol. ethanol - 9.5% vol. wood naptha, and - 0.5% vol. crude pyridine To each 1,000 litres of which is added: - 3.75 litres of mineral naptha (petroleum oil) and - 1.50 ppm of methyl violet.
2. In the manufacture of Industrial Methylated Spirit the denaturant should be composed of:
Base: - 90% vol. ethanol - 10% vol. wood naptha To each 1,000 litres of which is added: - 0.5% vol. crude pyridine
3. In the manufacture of other denaturant spirits the denaturant should be composed of:
(i) when for industrial use (excluding pharmaceutical industry): 10 ppm denatonium benzoate irrespective of the alcoholic strength of the alcohol to be denatured
(ii) when for surgical or pharmaceutical use Either:
- 90% vol ethanol
EXCISE DUTY [CAP. 382. 39
- 10% vol isopropyl alcohol (This type of denatured alcohol is normally used in pharmaceutical industrial plants) or:
- 95% vol ethanol - 5% vol wood naphta
To each 100 litres of which is added - 0.5% vol methyl salicylate - 2.0% vol diethyl phthalate - 2.5% castor oil
(This type of denatured alcohol is commercially referred to as Surgical Spirit)
40 CAP. 382.] EXCISE DUTY
Amended by: VII. 1997.3. Substituted by: XXV. 1997.5. Amended by: IV. 1998.3; V. 1999.3; VII. 2000.2. Substituted by: IX. 2001.9. Amended by: II. 2002.27; II. 2003.50. Substituted by: II. 2004.57; II. 2005.38. Amended by: L.N. 118 of 2006. Substituted by: L.N. 425 of 2007. Amended by: II. 2009.34; I. 2010.64; IV. 2011.69; V. 2012.52; III. 2013.65; XII. 2014.72; XIII. 2015.137; XV. 2016.36.
THIRD SCHEDULE
MANUFACTURED TOBACCO
Description of excise goods Rate of Excise Duty Cigarettes 25.0% of the retail price
plus €100.00 per 1000 cigarettes but not less than €160.00 per 1000
cigarettes 1. a. The following shall be deemed to be
cigarettes: i. rolls of tobacco capable of being smoked as
they are and which are not cigars or cigarillos within the definition of cigars or cigarillos below;
ii. rolls of tobacco which, by simple non- industrial handling, are inserted into cigarette-paper tubes;
iii. rolls of tobacco which, by simple non- industrial handling, are wrapped in cigarette paper;
b. A roll of tobacco referred to in paragraph 1.a.i. shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but not longer than 14 cm, and so on.
EXCISE DUTY [CAP. 382. 41
Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in sub-paragraph a.i. to iii. above shall be treated as cigarettes and the provisions of this sub-paragraph shall apply thereto.
2. For the purpose of the ad valorem duty, the retail price is the price recommended by the importer or manufacturer or their representative for the retail sale of cigarettes; where no such price has been recommended the highest retai l pr ice at which cigaret tes of that description are normally sold by retail is used.
Cigars and Cigarillos €24.33 per 1000 units The fo l lowing sha l l be deemed to be c iga rs o r
cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked as they are:
i. rolls of tobacco with an outer wrapper of natural tobacco;
ii. rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, covering the product in full, including, where appropriate, the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouthpiece, is not less than 2,3 g and not more than 10g, and the circumference over at least one third of the length is not less than 34mm.
Products which consist in part of substances other than tobacco but otherwise fulfil the criteria set out above shall be treated as cigars and cigarillos, but a type of cigar which is similar in many respects to a cigarette is treated as a cigarette for excise purposes.
Hand-rolling Tobacco €115.64 per kg. Smoking tobacco which is similar in many respects to
fine-cut tobacco intended for the rolling of cigarettes is treated as fine-cut tobacco for excise purposes.
Other Smoking Tobacco €115.64 per kg. The following shall be deemed to be smoking tobacco:
i. tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;
42 CAP. 382.] EXCISE DUTY
ii. tobacco refuse put up for retail sale which does not fall under the definition of cigars and cigarillos or cigarettes and which can be smoked. For the purpose of this paragraph, "tobacco refuse" shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.
Smoking tobacco as defined above in which more than 25% by weight of the tobacco particles have a cut width of less than 1.5 mm shall be deemed to be fine-cut tobacco for the rolling of cigarettes.
Smoking tobacco in which more than 25% by weight of the tobacco particles have a cut width of 1.5 mm or more and which was sold or intended to be sold for the rolling of cigarettes may also be deemed to be fine-cut tobacco for the rolling of cigarettes.
Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in sub-paragraphs i. and ii. above shall be treated as smoking tobacco.
Pipe Tobacco €34.49 per kg.
Chewing Tobacco and Snuff €35.20 per kg.
EXEMPTIONS Products containing no tobacco and used exclusively
for medical purposes shall not be treated as manufactured tobacco
Manufactured tobacco denatured to the satisfaction of the Commissioner and used for industrial or horticultural purposes.
Manufactured tobacco which is destroyed under administrative supervision.
Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.
Manufactured tobacco which is reworked by the producer
To b a c c o p r o d u c t s t o b e s o l d f o r i m m e d i a t e consumption on board ships or aircraft travelling to another EU country.
EXCISE DUTY [CAP. 382. 43
FOURTH SCHEDULE
ENERGY PRODUCTS
Substituted by: VII. 1997.4; XXV. 1997.5. Amended by: IV. 1998.4; V. 1999.4. Substituted by: IX. 2001.9; II. 2002.28; II. 2004.57; II. 2005.38. Amended by: II. 2006.17. Substituted: VIII. 2006.2. Amended by: IV. 2007.33. Substituted by: L.N. 425 of 2007. Amended by: XXXII. 2007.80; L.N. 105 of 2008; II. 2009.35; I. 2010.65; IV. 2011.70; V. 2012.53; III. 2013.66; XII. 2014.73; XIII. 2015.138; XV. 2016.37.
Description of excise goods Rate of Excise Duty Leaded petrol falling within CN Codes 2710.12.31,
2710.12.51 and 2710.12.59 €678.18 per 1000 litres U n l e a d e d p e t ro l f a l l i n g w i t h i n C N C o d e s
2710.12.41, 2710.12.45 and 2710.12.49 €549.38 per 1000 litres Gas Oil falling within CN Codes 2710.19.43 to
2710.19.48 or 2710.20.11 to 2710.20.19 and blends of the foregoing with Biodiesel, excluding Gas Oil or Gas Oil blended with Biodiesel, with a sulphur content not exceeding 0.1% sulphur by weight if used for heating purposes. €472.40 per 1000 litres
If used in the following marit ime commercial activities: €172.09 per 1000 litres
44 CAP. 382.] EXCISE DUTY
- Bunkering operations - Conveyance of passengers and goods
between shore and ocean-going vessels - Dredging operations - Harbour Cruises - Inland Navigation between Malta and
Gozo by vessels of a tonnage less than 3,500 tons
- Sea farming activities - Tugging activities - Navigation for commercial purposes
within Maltese territorial waters If used in the following marit ime commercial
activity: - Inland Navigation between Malta and
Gozo by vessels of a tonnage of 3,500 tons or more €21.20 per 1000 litres
If used for electric power generation 0 If used for f i sh ing purposes as la id down by
Department of Fisheries 0 If used by pleasure sea-craft for direct voyages to
destinations outside the European Union 0 Gas Oil or Gas Oil blended with Biodiesel, with a
sulphur content not exceeding 0.1% sulphur by weight if used for heating purposes €232.09 per 1000 litres
Biodiesel, a diesel quality liquid fuel produced from biomass or waste cooking oil, with an ester content of not less than 96.5% by weight and a sulphur content not exceeding 0.005%, whether in blend or not €472.40 per 1000 litres
Heavy fuel oil falling within CN Codes 2710.19.62 to 2710.19.68 or 2710.20.31 to 2710.20.39 €39.00 per 1000 Kgs
If used for electric power generation 0 Natural gas falling within CN Codes 2711.11.00
and 2711.21.00 If used as motor fuel €2.60 per 1 gigajoule,
gross calorific value If used for heating purposes €0.84 per 1 gigajoule,
gross calorific value Liquid petroleum gas falling within CN Codes
2711.12 to 2711.13, except when used for heating purposes €125.00 per 1000 Kgs
Liquid petroleum gas falling within CN Codes 2711.12 to 2711.13, when used for heating purposes €38.94 per 1000 Kgs
Methane falling within CN Code 2711.29.00 €38.94 per 1000 Kgs Kerosene falling within CN Codes 2710.19.21 and
2710.19.25 €472.40 per 1000 litres
EXCISE DUTY [CAP. 382. 45
If used for the following purposes: €72.21 per 1000 litres - for air navigation between Malta and
Gozo - for testing and maintenance of aircraft
engines If used by private pleasure aircraf t for direct
voyages to destinations outside the European Union 0 Petroleum oils falling within CN Code 2710 1971,
for undergoing a specific process, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1975, for undergoing chemical transformation by a process other than those specified in respect of subheading 2710 1971, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1981, motor oils, compressor lube oils, turbine lube oils, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1983, liquids for hydraulic purposes, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1985, white oils, liquid paraffin excluding heavy liquid paraffin BP/USP 6360 qualifying as a food grade product, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1987, gear oils and reductor oils, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1991, metal-working compounds, mould release oils, anti- corrosion oils, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1993, electrical insulating oils, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 1999, other lubricating oils and other oils, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Petroleum oils falling within CN Code 2710 2090, other oils, not intended for use, offered for sale or used as heating or motor fuel €0.25 per litre
Electricity falling under CN Code 2716 €1.50 per MWh Coal and Coke falling within CN Codes 2701, 2702
and 2704 €0.30 per 1 gigajoule, gross calorific value
The term 'energy products' shall cover:
46 CAP. 382.] EXCISE DUTY
(a) products falling within CN Codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
(b) products falling within CN Codes 2701, 2702 and 2704 to 2715;
(c) products falling within CN Codes 2901 and 2902;
(d) products falling within CN Code 2905.11.00, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
(e) products falling within CN Code 3403; (f) products falling within CN Code 3811; (g) products falling within CN Code 3817; (h) products falling within CN Code
3824.90.97 if these are intended for use as heating or motor fuel;
(i) electricity falling within CN Code 2716; (j) products falling within CN Code 3826.
Energy products other than those for which a level of duty is specified above shall be subject to excise duty if intended for use, offered for sale or used as heating or motor fuel. The rate of duty to be charged shall be fixed at the rate for the equivalent motor fuel.
In addition to the taxable products listed above, any product intended for use, offered for sale or used as heating or motor fuel, or as additive or extender in motor fuels, shall be taxed as motor fuel.
In addition to the taxable products listed above, any hydrocarbon, except for peat, intended for use, offered for sale or used for heating purposes, shall be taxed as motor fuel.
REDUCED EXCISE DUTY RATES Petroleum products falling under CN Codes 2710
1231 to 2710 1290, and 2710 1921 to 2710 1968, and 2710 2011 to 2710 2039 used for purposes other than as motor fuels or as heating fuels may pay a reduced exc i se du ty r a t e o f €0 .23 pe r l i t r e under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse.
EXCISE DUTY [CAP. 382. 47
FIFTH SCHEDULE
MOBILE TELEPHONY SERVICES
Added by: II. 2005.40. Amended by: XIII. 2015.139.
Description of excise goods Rate of Excise Duty Mobile Telephony Services (Leasing of lines and
Top-Up Vouchers) 4%
SCHEDULE FIVE A Added by: IV. 2011.71. Amended by: V. 2012.54; III. 2013.67; XII. 2014.74; XIII. 2015.140; XV. 2016.38.
Description of excise goods Rate of Excise Duty All cements classified in commodity heading 2523
of the Customs Nomenclature, including clinkers and white Portland cement €40.00 per 1000 Kgs
SCHEDULE FIVE B PNEUMATIC TYRES
Added by: XIII. 2015.141.
Description of excise goods Rate of excise duty
New Pneumatic Tyres of rubber, used on motor cars, classified under H.S. Code 4011 10 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
New Pneumatic Tyres of rubber, used on buses or lorries, classified under H.S. Code 4011 20 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
New Pneumatic Tyres of rubber, used on aircraft, classified under H.S. Code 4011 30 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
48 CAP. 382.] EXCISE DUTY
New Pneumatic Tyres of rubber, used on motorcycles, classified under H.S. Code 4011 40 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
New Pneumatic Tyres of rubber, used on bicycles, classified under H.S. Code 4011 50 of the Customs Nomenclature
€0.00 per kg
New Pneumatic Tyres of rubber, with h e r r i n g - b o n e o r s i m i l a r t r ead , f o r agr i cu l tu ral o r fo res t ry veh ic l es and machines, classified under H.S. Code 4011 61 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
New Pneumatic Tyres of rubber, with herring- bone, for construction or industrial handling vehicles and machines, rim size =61cm, classified under H.S. Code 4011 63 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
Other New Pneumatic Tyres of rubber, w i t h h e r r i n g - b o n e o r s i m i l a r t r e a d , classified under H.S. Code 4011 69 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
Other New Pneumatic Tyres of rubber, for agr i cu l tu ral o r fo res t ry veh ic l es and machines, classified under H.S. Code 4011 92 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
Other New Pneumatic Tyres of rubber, for construction or industrial handling vehicles and machines, rim size =61cm, classified under H.S. Code 4011 94 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
Other New Pneumatic Tyres of rubber, classified under H.S. Code 4011 99 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
Re-treaded or Used Pneumatic Tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber classif ied in commodity heading 4012 of the Customs Nomenclature
€0.70 per kg up to a maximum of €24.50 for each item
EXCISE DUTY [CAP. 382. 49
SCHEDULE FIVE C AMMUNITION CARTRIDGES
Added by: XIII. 2015.142.
Description of excise goods Rate of Excise Duty Cartridges and other ammunition and projectiles and parts thereof; including shot and cartridge wads, classified under H.S. Code 9306 21, H.S. Code 9306 29, H.S. Code 9306 30 and H.S. Code 9306 90 of the Customs Nomenclature, excluding
€0.70 per Kg
(i) cartridges for riveting or similar tools or for captive-bolt humane killers,
(ii) cartridges, filled with lead pellets of a maximum weight not exceeding 24 grams per cartridge
SCHEDULE FIVE D CHEWING GUM
Added by: XV. 2016.39.
Description of excise goods Rate of Excise Duty Chewing gum, whether sugar coated or not, falling under CN Codes 1704 10 10, 1704 10 90, and chewing gum falling under CN Code 2106 90 92.
€9.00 per Kg
SCHEDULE FIVE E NON-ALCOHOLIC BEVERAGES
Added by: XV. 2016.40.
Description of excise goods Rate of Excise Duty Waters falling under CN Heading 2201 €5 per 1000 litres Non-alcoholic beverages, falling under CN Heading 2202, excluding products falling under CN Codes 2202 90 91, 2202 90 95 and 2202 90 99. €20 per 1000 litres
50 CAP. 382.] EXCISE DUTY
SCHEDULE FIVE F PLASTIC SACKS AND BAGS
Added by: XV. 2016.41.
Description of excise goods Rate of Excise Duty • Bags of plastic of HS Codes 3923 21 and 3923 29, for the conveyance of goods, with a handle, loop, slot or any other feature that facilitates the use of the bag for the conveyance of goods;
€1,700 per 100 kgs but not less than €1,500 per 10,000
units
• Bags of plastic of HS Codes 3923 21 and 3923 29, whether for the conveyance of goods or not, with or without a handle, loop, slot or any other feature that facilitates the use of the bag for the conveyance of goods, having a dimension of 28cm x 38cm or less and having a thickness of 15 microns or less, inclusive of gussets and handle;
€15 per 100 kgs up to a maximum of €45 per
10,000 units
• All other plastic sacks and bags (including cones) of HS Codes 3923 21 and 3923 29 and films, sheets or tubes of plastic of HS Headings 3917 and 3920 intended for the conversion into plastic sacks and bags; but
€250 per 100 kgs up to a maximum of €170 per
10,000 units
- excluding bags of plastic of HS Codes 3923 21 and 3923 29 and films, sheets or tubes of plastic of HS Headings 3917 and 3920 which constitute or form an integral part of the packaging in which food stuff is sealed prior to retail or transfer;
- excluding bio-degradable sacks and bags in accordance with MSA EN 13432:2000, MSA EN 14046:2003, MSA EN 14047:2003 and MSA EN 14048:2003; and
- excluding printed sacks and bags of plastic of HS Codes 3923 21 and 3923 29 purchased specifically for the collection of recycled waste by the authorised waste management schemes;
• Bags of plastic of HS Codes 3923 21 and 3923 29 and films, sheets or tubes of plastic of HS Headings 3917 and 3920 which constitute or form an integral part of the packaging in which food stuff is sealed prior to retail or transfer; €0 • Bio-degradable sacks and bags in accordance with MSA EN 13432:2000 , MSA EN 14046:2003 , MSA EN 14047:2003 and MSA EN 14048:2003; €0 • Printed sacks and bags of plastic of HS Codes 3923 21 and 3923 29 purchased specifically for the collection of recycled waste by the authorised waste management schemes. €0
EXCISE DUTY [CAP. 382. 51
Amended by: XXV. 1997.6; XIV. 1998.5, 7; L.N. 227 of 1999; IX. 2001.11. Substituted by: L.N. 243 of 2002. Amended by: IX. 2003.80; L.N. 11 of 2004; L.N. 450 of 2004; L.N. 481 of 2004; II. 2005.39, 41; L.N. 416 of 2005; L.N. 118 of 2006; L.N. 425 of 2007; L.N. 96 of 2010; L.N. 284 of 2010; XXII. 2011.5; L.N. 207 of 2012; L.N. 437 of 2013; XIII. 2015.143, 144.
SIXTH SCHEDULE
(Article 13(4)) PART A
Excise Goods Regulations
Title.1. The title of these regulations is Excise Goods Regulations. Scope.2. These Regulations apply to the excise goods to which the
Excise Duty Act applies. Definitions.3. In these regulations unless the context otherwise requires,
"the Act" means the Excise Duty Act and all other terms shall have the meaning assigned to them by the Act.
Registration.4. (1) An application to register a tax warehouse in terms of a r t i c le 9 (3) (b ) o f the Act sha l l be made in wr i t ing to the Commissioner and shall include the following particulars:
(a) the name and address of the applicant; (b) the status (sole proprietor, partnership, limited liability
company or other status) of the applicant’s business; (c) the address of the premises to be registered; (d) an architect’s plan of the premises indicating its
boundaries and exact location; (e) the nature and description of excise goods that are
intended to be produced; (f) the date on which the applicant intends to begin
production of excise goods; (g) an estimate of the maximum yearly productive
capacity of the intended tax warehouse. Commissioner to keep electronic register of authorised warehouse keepers as well as tax warehouses.
(2) (i) The Commissioner shall maintain an electronic database which shall contain a register of persons who are authorised warehouse keepers or traders registered for excise purposes as well as a register of those premises authorised as tax warehouses.
(ii) This register shall contain the following information: (a) the identification number issued by the
competent authorities in respect of the person or premises;
(b) the name and address of the person or premises;
52 CAP. 382.] EXCISE DUTY
(c) the category of goods which may be held or received by the person or on the premises;
(d) the address of the competent authorities which may be contacted for further information;
(e) the date of issue and, where appropriate, the date of cessation of validity of the identification number.
(iii) All data shall be used solely to identify the authorisation or registration or otherwise of a person and premises.
(iv) The Commissioner shall ensure that persons involved in the movement of products subject to excise duty are allowed to obtain confirmation of the information held under the terms of this regulation.
(v) Any information communicated in whatever form pursuant to this regulation shall be of a confidential nature . I t shal l be covered by the obl igat ion of professional secrecy and shall enjoy the protection extended to similar information under the relevant laws of Malta.
Commissioner may refuse applications.
5. The Commissioner may refuse to accept an application for registering a tax warehouse in the name of a person who has been convicted of any offence under the Act, and any registration of a tax warehouse shall cease to be in force upon the conviction of the person in whose name the tax warehouse is registered.
Certificate of registration.
6. (1) The Commissioner shall issue in the name of the applicant a certificate of registration in respect of each separate tax warehouse duly registered pursuant to such application.
(2) The issue of such certificate shall be without prejudice to any obligation on the part of the applicant to obtain any licences or permits as required by any other law and where the Commissioner deems it fit, such certificate may not be issued before the applicant has obtained the relevant licences or permits.
(3) The certificate of registration shall remain the property of the Commissioner.
(4) Every certificate of registration issued shall be kept at all times on the premises to which it relates and shall be produced for inspection to the excise officer on demand.
(5) Any altered circumstances affecting the particulars mentioned in regulation 4 on the part of the authorised warehouse keeper or the person in whose name the tax warehouse is registered, shall be notified immediately to the Commissioner and the latter may amend the certificate of registration or replace it by a fresh one. Failure on the part of the authorised warehouse keeper to notify the Commissioner of any material change or changes affecting the said particulars shall invalidate the certificate of registration.
(6) The Commissioner may, for reasonable cause, vary the particulars required on the certificate of registration provided that
EXCISE DUTY [CAP. 382. 53
fourteen days’ notice in writing are given to the authorised warehouse keeper informing him of such variations.
Notification to Commissioner.
7. (1) An authorised warehouse keeper shall notify the Commissioner of the cessation of production or the intention to cease production at any tax warehouse registered in his name.
(2) Where the Commissioner is satisfied that an authorised warehouse keeper has ceased to produce excise goods at any tax warehouse, he may revoke the registration of the relevant tax warehouse at any time.
When excise goods are produced.
Cap. 41.
8. For the purpose of article 2 of the Act, and without prejudice to the provisions of article 9(4) of the Act and article 11 of the Spirits Ordinance and any other specific provisions for particular goods mentioned elsewhere in these or other regulations, a tax warehouse shall be deemed as producing excise goods where any of the following processes are performed:
(i) obtaining excise goods from any substance or natural source by any method;
(ii) obtaining one description of excise goods from other goods by extraction, fractioning, distillation, fermentation, mixing, diluting, blending, assembling, addition or any other process; or
(iii) packaging of excise goods produced or imported in bulk into any package:
Provided that where any of these processes is performed in a government bonded warehouse, registration shall not be required.
Payment of duty and security.
9. (1) The person, firm, partnership or company in whose name the tax warehouse is registered shall be responsible for the payment of excise duty as specified in article 3 of the Act, at the time payment of duty becomes due. Such payment shall be effected at Customs House or at any other place appointed by notice in the G a z e t t e , o n a n e n t r y c o n t a i n i n g s u c h p a r t i c u l a r s a s t h e Commissioner may direct or as may otherwise be prescribed under the Act.
(2) It shall be lawful for the Commissioner, in order to safeguard revenue, to require a security from the authorised warehouse keeper in the form of a sum of money deposited at the Customs Department, or in some other form acceptable to the Commissioner, for an amount not exceeding the duty estimated beforehand to become due during the periods between the times at which payments are effected.
How payment of duty is to be effected.
10. Excise duty due on goods released from customs stations or bonded warehouse controlled by Customs, shall be paid before such goods are released. In other cases, the excise duty shall be paid before such goods are released or periodically as may be allowed by the Commissioner on the goods released during a specific period as directed by him. Failing such directive duty shall be paid not later than five days following the last Sunday of each calendar month in settlement of all duty due on goods released for consumption up to that Sunday.
54 CAP. 382.] EXCISE DUTY
Assessment of duty.
11. The duty shall be assessed on the quantity as units, net kilos, litres or litres @ 15C. as appropriate and where applicable, on the alcoholic strength or specific gravity, as specified in the schedules to the Act, relevant to the particular goods.
Keeping and moving of excise goods.
12. (1) Save as is otherwise provided by any law excise goods produced in Malta may be kept by the authorised warehouse keeper under duty suspension within the precincts of a registered tax warehouse.
(2) Such goods may be moved under duty suspension from a registered tax warehouse to another tax warehouse or from such tax warehouse to a place of loading for export as merchandise or as ship’s stores or for delivery to persons exempted as provided for in article 14 of the Act.
(3) All such removal of excise goods without payment of duty shall, unless the Commissioner may otherwise allow, be subject to the following conditions:
(a) the goods are transported in containers or packages which are secured by a form of seal approved by the Commissioner or under customs escort, in either case as directed by the Commissioner; and
(b) the goods are accompanied by the Internal Administrative Accompanying Document (IAAD) as specified in the Annex after the Fifth Schedule signed by the consignor and approved by the Commissioner, which shall specify the place from which they are despatched and the place to which they are consigned and the quantity and description of the goods; and
(c) the Internal Administrative Accompanying Document (IAAD) as specified in the Annex after the Fifth Schedule shall be signed by the consignee acknowledging receipt or in the case of shipment, by the excise officer acknowledging receipt on board; and
(d) excise duty due on the goods should be safeguarded in such manner as the Commissioner may establish.
Colouring and marking.
13. (1) The Commissioner may require any excise goods to be coloured or marked by means of bands, or tags or other devices as may be directed by the Commissioner or as may be prescribed under the Act.
(2) No excise goods shall be released for consumption unless they bear such marking or colouring.
(3) When an alcohol excise stamp is lost, stolen or for any other reason unaccounted for, the Comptroller may issue a replacement stamp subject to the payment of a fee equivalent to the prevailing highest excise duty on a litre 40% alcohol by volume bottle.
(4) When a cigarette excise stamp is lost, stolen or for any other reason unaccounted for, the Comptroller may issue a replacement stamp subject to the payment of a fee equivalent to the prevailing highest excise duty on a packet of 20 cigarettes.
EXCISE DUTY [CAP. 382. 55
When colouring and marking is to be made.
Cap. 37.
14. The colouring or marking of excise goods where such goods had not been imported already so coloured or marked, shall be carried out under customs supervision or as the Commissioner may direct, and the expense for the attendance of excise officers to supervise such operat ion shal l be borne by the author ised warehouse keeper at the rates prevail ing according to such regulat ions as may be made under the Act or the Customs Ordinance.
Keeping of records and accounts.
15. The authorised warehouse keeper of excise goods shall keep records and accounts as specified in these regulations or as otherwise prescribed and shall be bound to preserve such records for six years or such shorter period as the Commissioner may allow.
Statements.16. The authorised tax warehouse keeper shall produce to the Commissioner:
(i) a periodic statement giving details of all sales or deliveries and other issues of excise goods released from the tax warehouse during a period as determined by the Commissioner and in such form as the Commissioner may direct or as otherwise prescribed in respect to the particular excise goods;
(ii) an audited statement for each accounting period certified by a certified public auditor in respect of all production, stocks kept at the tax warehouse and sales of excise goods made during the accounting period, in the case of an authorised warehouse keeper, and containing such information as may be prescribed in relation to particular excise goods;
(iii) an audited statement for each accounting period certified by a certified public auditor in respect of every introduction, stocks kept in the tax warehouse other than a government tax warehouse and sales, issues or other deliveries of excise goods made during the accounting period, in the case of a tax warehouse keeper, containing such information as may be prescribed in relation to particular goods;
(iv) the term of an accounting period shall be of six months or such longer period as the Commissioner may allow or as may otherwise be prescribed and the audited statement shall reach the Commissioner within thirty days after the end of each accounting period being reported upon.
Goods unaccounted for.
17. (1) Excise goods in respect to any accounting period which were recorded as produced or introduced in a tax warehouse and which are not satisfactorily shown to have been sold or legitimately removed from the tax warehouse and on which no duty had been paid shall be deemed as goods unaccounted for and the Commissioner shall, without prejudice to any other action which
56 CAP. 382.] EXCISE DUTY
may be taken against the authorised warehouse keeper in terms of the Act or any other law, allow the payment of the duty due on the discrepancy.
(2) Authorised warehouse keepers shall be exempt from duty in respect of losses occurring under suspension arrangements, which are attributable to fortuitous events or force majeure and established by the Commissioner. They shall also be exempt, under suspension arrangements, in respect of losses inherent in the nature of the products during production and processing, storage and transport. The Commissioner shall lay down the conditions under which these exemptions are granted.
Empowerment to act as Police Officer.
18. Every excise officer shall, in addition to the powers and duties assigned to him under the Act be empowered to exercise all the powers and duties as are by law vested in an officer of the Executive Police in any place in connection with an offence committed or suspected of having been committed:
Provided that such functions, powers and duties as are by law reserved to officers holding the rank not below that of inspector of Police shall only be exercisable by officials not below the rank of Officer I.
PART B Alcohol and Alcoholic Beverages Regulations
Title. 1. The title of these regulations is Alcohol and Alcoholic Beverages Regulations.
Scope. 2. These regulations shall apply to alcohol and alcoholic products excluding beer and wine specified as excise goods by the Excise Duty Act.
Definitions. 3. In these regulations, unless the context otherwise requires, "the Act" means the Excise Duty Act and all other terms shall have the meaning assigned to them by the Act.
Conformity with the Spirits Ordinance. Cap. 41.
4. (1) Any person who is an authorised warehouse keeper in the goods specif ied in regulat ion 2 shal l conform with the requirements of the relevant provisions of the Spirits Ordinance.
S.L.41.02 Cap. 41.
(2) The provisions of the Alcoholic Beverages Regulations and of any other regulation made under the Spirits Ordinance shall apply, to the extent not otherwise provided for in the Excise Goods Regulations or these regulations, to alcoholic beverages enlisted in the First Schedule to the Act and which are also specified in the Second Schedule to the Act.
Registration.
Cap. 41.
5. (1) Any person who produces the goods specified in regulation 2 shall, in addition to the obligations imposed by the Spirits Ordinance, register any tax warehouse in which such goods are produced or intended to be produced in accordance with article 9 of the Act and as regulated by regulations 4 to 8 of the Excise Goods Regulations.
EXCISE DUTY [CAP. 382. 57
Cap. 41. (2) The provisions of article 9(4) of the Act applies only to the
extent allowed by the Spirits Ordinance in respect to alcohol and alcoholic products.
Applicant to conform to Spirits Ordinance.
Cap. 41.
6. The Commissioner shall issue a certificate of registration in accordance with regulation 6 of the Excise Goods Regulations and may withhold the issue, or revoke such certificate if the applicant fails to conform with the requirements imposed by the Spirits Ordinance.
7. Any reference in the Spirits Ordinance to duty payable on spirits shall be taken to refer also to the excise duty payable under the Act.
Tax point.8. Excise duty on alcohol and alcoholic beverages subject to duty under this Act shall be leviable and shall be assessed at the rate prevailing at such time as they are released for consumption.
Keeping of records.
Cap. 41.
9. (1) Imported spirits removed to a tax warehouse shall be treated in the same manner and shall be subject to the same conditions as are allowed or imposed by Part VI of the Spirits Ordinance on locally distilled spirits, and the person or persons responsible for such spirits shall keep such records as are envisaged in the said Ordinance.
(2) In case of default the person or persons responsible for such spirits shall become liable to the same penalties contemplated under Part VI of the said Ordinance.
Submitting of statements.
10. (1) Without prejudice to the provisions of regulation 9(1) the authorised warehouse keeper shall submit to the Commissioner, not later than thirty days following the end of each calendar year, a statement certified by a public auditor testifying the following, as the case may be:
(i) the quantity in litres of spirit produced during the relevant period, specifying the alcoholic strength and type of spirit;
(ii) the quantity in litres of alcoholic products produced during the relevant period, specifying type, alcoholic strength and whether derived from dilution, blending or other process;
(iii) the yield of each bottling operation for each product specifying the number of bottles and their capacity;
(iv) the quantity in litres of bulk spirits kept in stock, specifying type and strength as at the end of the relevant period;
(v) the quantity in litres of each packaged alcoholic product kept in stock at the end of the relevant period, specifying type, strength and package description;
(vi) the quantity in litres of products sold or otherwise removed from the tax warehouse during the relevant period, specifying the nature of transaction;
58 CAP. 382.] EXCISE DUTY
(vii) the quantity in litres of spirits or other alcoholic products introduced into the tax warehouse, indicating the source during the relevant period, specifying types and strength;
(viii) the quantity of products removed from the tax warehouse during the relevant period specifying types and whether released for home consumption, for export or otherwise.
(2) Any person who fails to comply with the provisions of this regulation shall be guilty of an offence and shall be liable, on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
Affixing of band or stamp.
11. (1) No person may manufacture, process, prepare for sale, expose or offer for sale, sell or otherwise dispose of any ethyl alcohol as defined in the Second Schedule with an actual alcoholic strength by volume of 25% vol. or more and in containers of 50 centilitres capacity or above unless a band or stamp has been affixed as provided for in regulation 12.
(2) It shall be lawful for the Commissioner to exempt in writing from the provision of the preceding subregulation, under such conditions as he may deem fit to impose, any ethyl alcohol intended to be exported or as ship’s supply or for sale to persons exempted by or under any law from the payment of excise duty.
(3) It shall be lawful for the Commissioner to exempt in writing from the provision of subregulation (1) any other ethyl alcohol not covered by the preceding paragraph, under such conditions as he may deem fit to impose.
Containers with a band attached.
12. (1) No containers immediately enclosing ethyl alcohol shall be released by Customs or shall be released from a tax warehouse unless the container has been affixed with a band or stamp in a manner as indicated by the Commissioner.
(2) The said bands or stamps shall be of the type approved by the Commissioner and shall be supplied at the Custom House or at any other place to be appointed by the Minister through a notice in the Gazette.
(3) Such bands or stamps shall be issued by the Commissioner against payment, as may be prescribed under the Act, on application by the authorised warehouse keeper or trader of ethyl alcohol.
Forfeiture. 13. Any quantity of ethyl alcohol products found in the possession of any person in contravention to the provisions of regulations 11 or 12 shall, without prejudice to any other penalty provided for under the Act or any other law, be forfeited to Government.
PART C Manufactured Tobacco Regulations
Title. 1. The title of these regulations is Manufactured Tobacco
EXCISE DUTY [CAP. 382. 59
Regulations. Definitions.2. In these regulations unless the context otherwise requires:
"the Act" means the Excise Duty Act; "cigarettes" has the same meaning assigned to it in the Third
Schedule to this Act; "cigars and cigarillos" has the same meaning assigned to it in the
Third Schedule to this Act; Cap. 337."Customs Tariff" refers to the First Schedule to the Import Duties
Act and any Tariff substituting the same; "other smoking tobacco" and "hand rolling tobacco" have the same
meaning assigned to them in the Third Schedule to this Act; "packet" includes any wrapper, carton, box, tin, pouch or other
container immediately enclosing cigarettes. Scope.3. These regulations shall apply to tobacco, tobacco
substitutes and products thereof which are specified as excise goods according to the Act.
Registration of tax warehouse.
4. No person shall manufacture, process or prepare for sale any cigarettes, cigars or other tobacco products otherwise than in conformity with the provisions of article 9 of the Act.
Cigarettes sealed with a band.
5. (1) No person may prepare for sale, expose or offer for sale, sell or otherwise dispose of any cigarettes other than in packets sealed with a band or stamp as provided for in regulation 6 or 10 as the case may be.
(2) No person may acquire, keep for sale, expose or offer for sale, or sell any cigarettes, other than in packets which conform to the provision of sub-regulation (1).
(3) It shall be lawful for the Commissioner to exempt in writing from the provision of the preceding paragraph, under such conditions as he may deem fit to impose, any locally manufactured cigarettes intended to be exported or as ship’s supply or for sale to persons exempted by or under any law from the payment of excise duty.
Cigarettes to be sealed with a band.
6. (1) No cigarettes shall be offered for home consumption unless the packet, box or container immediately enclosing the cigarettes has been sealed by a band or stamp affixed in such a manner as to ensure its destruction when such packet, box or container is opened:
Provided that with regards to cigarettes which are imported in small quantities, which are not available for sale in Malta, to be sold to persons travelling to the European Union by air or by sea, the tax band can be affixed on the container which contains not less than 10 packets each containing not less than 20 cigarettes.
(2) Such bands or stamps shall be issued by the Commissioner against payment, as may be prescribed under the Act, on application by the authorised warehouse keeper of cigarettes, hand rolling tobacco or other smoking tobacco.
Forfeiture.7. Any quantity of cigarettes or tobacco found in the possession
60 CAP. 382.] EXCISE DUTY
of any person in contravention to the provisions of regulations 5 or 6 shall, without prejudice to any other penalty provided for under the Act or any other law, be forefeited to Government.
Time and manner of payment of duty on cigarettes.
8. Excise duty on cigarettes and tobacco is due when they are offered for home consumption and shall be paid by the authorised warehouse keeper at the latest by the 15th day of the following month.
Recommended retail price of cigarettes.
9. When payment of excise duty on cigarettes is effected, the authorised warehouse keeper or registered trader is to declare in wri t ing the recommended retai l pr ice per packet of twenty cigarettes or part of such packet.
How payment is indicated in the cases of locally manufactured cigarettes.
10. (1) Payment of excise duty on cigarettes produced in Malta shall be indicated by affixing to every packet, box, carton or other container, a band or stamp that indicates that excise duty has been paid according to the Act for every quantity of cigarettes not exceeding twenty in every packet, box, carton or other container.
(2) Such bands or stamps shall be affixed to or across the opening of the packet, box, carton or other container in such a manner as to ensure its destruction when such packet, box, carton or other container is opened.
(3) The said bands or stamps shall be of the type approved by the Commissioner and shall be supplied in lots of 20,000 units.
Presumption as to quantity of products manufactured.
11. The quantity of tobacco resulting after deducting the aggregate of the quantity of tobacco lying in stock at the tax warehouse, the quantity of products recorded as produced and the quantity of tobacco offals deemed unsuitable for production and still lying at the tax warehouse from the quantity recorded as introduced into the tax warehouse, shall be considered as having been manufactured into the products for which the tax warehouse is registered unless the authorised warehouse keeper can prove otherwise to the satisfaction of the Commissioner.
Records and periodic statements.
12. (1) The authorised warehouse keeper of tobacco and tobacco products shall submit to the Commissioner a statement showing, in respect of the production of each product, during such accounting period as the Commissioner may allow or as may be prescribed:
(a) the weight of leaf tobacco, of tobacco substitutes and of tobacco imported cut or cut and blended but not further manufactured, held by him on the first day of such period at any tax warehouse registered in his name;
(b) the weight of any tobacco as aforesaid acquired by him during each such period, stating from where acquired;
(c) the weight of any tobacco as aforesaid sold or otherwise disposed of during such period and to whom it was sold or in whose favour it was disposed of;
(d) the quantity of each product manufactured by him during each such period; and
(e) the weight of offal resulting from the manufacture of
EXCISE DUTY [CAP. 382. 61
each tobacco product during each such period at any tax warehouse registered in his name.
(2) The said statement shall be produced to the Commissioner not later than the twenty-first day of the month immediately following the end of each accounting period referred to in sub- regulation (1) and shall be so compiled as to show the information required to be furnished, classified separately under leaf tobacco, tobacco substitute, tobacco imported cut and tobacco imported cut and blended.
(3) Any person who fails to comply with the provisions of this regulation shall be guilty of an offence and shall be liable on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
Records to be kept under regulation 15 of Excise Goods Regulations.
13. The following records shall be kept by the authorised warehouse keeper of tobacco products in accordance wi th regulation 15 of the Excise Goods Regulations:
(a) all records relating to the information required to be submitted to the Commissioner according to the last preceding regulation, and
(b) Customs warehousing and releasing entries, invoices, delivery orders and all other documents concerned with the importation, acquisition, sales, deliveries, exportation or transfer of tobacco, tobacco substitutes and products thereof.
Possession of tobacco products in contravention of the Act and regulations.
14. (1) It shall not be lawful for any person other than a person exempted under article 14 of the Act, to acquire by any title whatsoever or be in possession of any cigarettes in containers to which the band, or stamp mentioned in regulation 6 or 10 has not been affixed.
(2) It shall not be lawful for any person other than a person exempted under article 14 of the Act, knowingly to acquire by any title whatsoever or be in possession of cigarettes or any other tobacco product, in respect of which the duty which is, or, but for the exemption granted under the Act, would be leviable under the Act, has not been paid.
(3) For the purpose of the last preceding subregulation, tobacco products in respect of which payment of drawback has been allowed shall be deemed to be tobacco products in respect of which duty has not been paid.
Hand rolled cigarettes.
15. In accordance with article 14 of the Act, the provisions of these regulations shall not apply to a person who produces hand rolled cigarettes in the circumstances mentioned in article 9(4)(b) of the Act, provided such cigarettes are produced from tobacco or tobacco substitutes on which excise and import duty or any other tax, where applicable, has been paid.
62 CAP. 382.] EXCISE DUTY
PART D Mineral Oils Regulations
Title. 1. The title of these regulations is Mineral Oils Regulations. Scope. 2. These regulations shall apply to petroleum oils and gases
specified as excise goods by the Excise Duty Act. Definitions. 3. In these regulations, unless the context otherwise requires -
"the Act" means the Excise Duty Act; "observed temperature" means the temperature of the product to
be measured, which had not been recently lowered or raised in order to facilitate passage through pipelines or for any other purposes; and all other terms shall have the meaning assigned to them by the Act.
Manner of calculating duty.
4. (1) Excise duty on petroleum oils of a density below 0.900 at a temperature of 15°C shall be calculated per 1000 litres of product at a temperature of 15°C.
(2) Excise duty on gases shall be calculated on the net weight in kilograms.
Installations as tax warehouses.
5. Petroleum oil and gas storage installations shall for the purpose of these regulations be deemed to be approved tax warehouses if so approved by the Commissioner, and storage installation keeper shall likewise be deemed to be an approved warehouse keeper.
Plans to be approved by Commissioner.
6. A detailed plan of the storage installation shall be submitted to the Commissioner before approval as a tax warehouse is given, and no alterations shall be effected to the storage tanks, pipelines, inlet or outlet valves connected to the storage tanks or to the p ipe l i ne , be fo r e no t i f i c a t i on t o and a pp rova l by t he Commissioner.
Tanks, etc., to be calibrated, etc.
7. (1) All storage tanks and service tanks shall be calibrated and the capacity of all pipelines shall be ascertained to the satisfaction of the Commissioner.
(2) Any petroleum oil produced in a tax warehouse shall be stored in tanks calibrated as provided for in sub-regulation (1) and all gas so produced shall be measured and stored in such manner as the Commissioner may direct.
Landing of imported oil or gas.
8. All imported petroleum oil or gas shall be landed from the importing vessel under Customs supervision and when imported in bulk shall be conveyed through approved pipelines to the storage tanks which are calibrated as specified in regulation 7 or otherwise measured to the satisfaction of the Commissioner.
Measurement of oil or gas.
9. (1) Petroleum oil or gas discharged into the storage tanks after being produced or imported shall be measured by the excise officer to ascertain the quantity of oil or gas produced or imported before any issues from such tanks are made.
(2) The quantities of petroleum oils shall be measured at observed temperature and converted to the relative quantities at a
EXCISE DUTY [CAP. 382. 63
constant temperature of 15ºC by the application of the appropriate volume correction coefficient.
Blending of certain fuels.
10. (1) In derogation to the provision of regulation 8(ii) of the Excise Goods Regulations, blending of fuel oil of a density above 0.900 at 15°C with diesel oil for bunkering purposes or for meeting the specifications requested by a particular customer shall not by itself constitute production of petroleum oils.
(2) Blending of fuel oil with diesel oil for bunkering or other purposes shall be carried out only as directed by the Commissioner and under such conditions as he may impose.
(3) Except as provided for in the preceding sub-regulation, oils of different density shall only be mixed in a registered tax warehouse.
Returns.11. (1) The authorised warehouse keeper of petroleum oils or gases shall produce to the Commissioner, not later than five days after the last Sunday of each calendar month, a return declaring the respective quantity of each type of petroleum oil or gas produced, the quantity of such products kept in stock at the tax warehouse, and the quantities of such products released for home consumption, as bunkering fuel, as merchandise for export, or for any other destination covered by an exemption order, up to and during the period ending at the last Sunday of each month.
(2) The authorised warehouse keeper shall produce to the Commissioner, not later than five days after the last Sunday of each calendar month a return declaring the quantity of each type of product introduced into the bonded premises specifying the date of warehousing, the importing vessel, the quantity of each type of product released from the bonded premises for home consumption, for export as merchandise, as bunkering fuel, or for any other destination covered by an exemption order.
(3) In the case of duty free releases, the monthly return specified in sub-regulations (1) and (2) shall be supported by copies of export documents or other delivery documents relevant to such transactions.
Statements.12. (1) Not later than thirty days after the end of June and the end of December of each year or as otherwise directed by the Commissioner, the authorised warehouse keeper shall submit to the Commissioner a statement certified by a public auditor containing the following details:
(a) the quantity in metric tons of crude oil or gas extracted from any source or imported and introduced into the tax warehouse, specifying the date and origin of each introduction;
(b) the quantity in kilograms or litres as appropriate, of oils and other materials imported or otherwise obtained as raw material for processing, specifying the type, the density at 15°C, the date and the importing vessel of each importation;
(c) the quantity of each type of oil and gas produced
64 CAP. 382.] EXCISE DUTY
specifying the relative density at 15°C of each type of oil or gas;
(d) the quantity of oil and gas in kilograms or litres as appropriate consumed by the authorised warehouse keeper in heating or fuelling the machinery for the process of production;
(e) the quantity of each type of oil and gas in kilograms or litres as appropriate, sold, exported or otherwise delivered from the tax warehouse;
(f) the quantity of each type of oil and gas produced which is kept in stock at the tax warehouse as on the end of each period;
(g) the balance of crude or other oils and materials, obtained as raw materials, still in stock at the tax warehouse at the end of each period; and
(h) the amount of excise duty paid during the period being reported upon.
(2) The authorised warehouse keeper shall submit to the Commissioner not later than thirty days after the end of December of each year or as otherwise directed by the Commissioner a statement certified by a public accountant containing the following details:
(a) the quantity in kilograms or litres as appropriate of all oils and gases introduced into the installation or warehouse specifying each type of product, the date of warehousing and the importing vessel or other source;
(b) the quantity of each type of oil and gas released from the installation or warehouse as sales, as exports, as bunkering fuel and as other deliveries, specifying which type of transaction;
(c) the balance of quantities for each type of oil or gas kept in stock at the installation or warehouse at the end of the year; and;
(d) the amount of excise duty paid during the year being reported upon.
Records to be kept for purposes of Excise Goods Regulations.
13. The following records shall be kept by the authorised warehouse keeper in accordance with regulation 15 of the Excise Goods Regulations:
(a) all records relating to the information required to be submitted to the Commissioner according to regulation 12;
(b) Customs warehousing and issuing entries, invoices, delivery orders and all other documents concerned with the importation, acquisition, sales, deliveries, exportations or transfer of petroleum oils, gases, and raw materials.
Penalty. 14. Any person who fails to comply with the provisions of regulations 11 or 12 shall be guilty of an offence and shall be liable
EXCISE DUTY [CAP. 382. 65
on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
Authorised warehouse keeper, etc., to provide measuring appliances, etc.
15. The authorised warehouse keeper shall be responsible to provide such measuring appliances, gauges, calibration and conversion tables, and any other instrument or tool which the Commissioner may require for ascertaining the quantities or relative densities of any product and furthermore shall afford such facilities and assistance as may be required by the Commissioner or excise officers delegated by him, for the examination, taking account or for sampling any oil or gas on the premises of the authorised warehouse keeper where such operations are required to be done on products, produced or kept by the authorised warehouse keeper and such facilities shall include reasonable accommodation for excise officers delegated as aforesaid for such duration as may be necessary for these operations to be carried out.
Payment of duty.16. Excise duty due on petroleum oils or gases released for consumption from the tax warehouse shall be remitted to the Commissioner not later than five days following the last Sunday of each calendar month in settlement of all the duty due on the products so released up to that Sunday.
Fiscal marking of gas oils and kerosene.
17. (1) In accordance with regulations 13 and 14 of the Excise Goods Regulations, gas oils falling within HS Codes 2710.19.41.00, 2710.19.45.00 and 2710.19.49.00 and kerosene falling within HS Code 2710.19.25.00 when sold or supplied under any duty suspension as provided for in the Fourth Schedule, shall be fiscally marked.
(2) (a) Each of the following substances shall constitute a fiscal marker:
(i) for gas oils, excluding gas oils intended to be used for heating purposes - (aa) N-Ethyl-N-[2-(1-isobutoxyethoxy ethyl]
4-(phenylazo)aniline defined in the Colour Index as Solvent Yellow 124, and
(bb) any red dye; (ii) for gas oils intended to be used for heating
purposes and kerosene - (aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]
4-(phenylazo)aniline defined in the Colour Index as Solvent Yellow 124, and
(bb) any blue anthraquinone dye. (b) The markers shall be added in the following
proportions: (i) for gas oils, excluding gas oils intended to be
used for heating purposes - (aa) not less than 6 milligrams but not more
than 9 milligrams of N-Ethyl-N-[2-(1- isobutoxy-ethoxy) ethyl] - 4 -
66 CAP. 382.] EXCISE DUTY
(phenylazo) aniline per litre of mineral oil, and
(bb) not less than such quantity of a red dye as gives a colour intensity, as measured in a spectrophotometer at 500 - 540 namometres, corresponding to 5 milligrams of 1-[4(phenylazo) phenylazo]2-[ethylamino]naphtalene per litre of mineral oil;
(ii) for gas oils intended to be used for heating purposes and kerosene - (aa) not less than 6 milligrams but not more
than 9 milligrams of N-Ethyl-N-[2-(1- isobutoxy-ethoxy) ethyl] - 4 - (phenylazo) aniline per litre of mineral oil, and
(bb) not less than such quantity of a blue anthraquinone dye as gives a colour intensity, as measured in a spectrophotometer at 630 nanometres, corresponding to 5 milligrams of C.I. Solvent Blue 79, as defined in the Colour Index, per litre of mineral oil.
17A. (1) There shall be added a national chemical marker, hereinafter referred to as "the marker", to all mineral oils identified by the Commissioner by means of an order in the Gazette and intended for release for consumption.
(2) The marker shall be supplied to the tax warehouse keepers by the Depar tment of Customs agains t compensat ion. The compensation charged shall cover the costs of the product to the Department.
(3) The marker shall be added to such mineral oils utilising dosing pumps in the proportions as directed by the Commissioner.
(4) No such mineral oils may be released for consumption unless so marked.
Time of marking. 18. Except as otherwise provided in regulations made by the Minister, oil must be marked before delivery for use of that oil as prescribed in regulation 17(1).
Use of composite solution.
19. The prescribed fiscal markers may be added to gas oils or kerosene, as appropriate, individually or in the form of a composite solution provided any composite solution is added in such quantity as to ensure the presence of each marker in the quantity prescribed in regulation 17(2)(b).
Storage of markers. 20. (1) The warehousekeeper of any premises where marking occurs must keep any marker -
(a) separately from all other substances; and (b) except when removed for immediate use, in containers
bearing a description of their contents.
EXCISE DUTY [CAP. 382. 67
(2) At the end of each month, the warehousekeeper of any premises where marking occurs must -
(a) take stock of the markers that he stores for use or that are in use at those premises;
(b) make a written record of that stocktake; (c) preserve that written record for not less than six years.
Storage of marked oil.
21. Marked oil must be stored separately from unmarked oil.
Labelling of delivery points for marked oil.
22. Any drum, storage tank or other container or any delivery pump or pipe must bear an indelible notice to the effect that where it contains, or is an outlet for, any gas oil or kerosene marked under regulation 17, such oil is not to be used as road fuel.
Particulars to be recorded on delivery notes.
23. Any person who supplies - (a) gas oil marked under regulation 17; or (b) a quantity not exceeding two hundred and fifty litres of
kerosene, marked under regulation 17, shall provide to the recipient a delivery note bearing a statement to the effect that such oil is not to be used as road fuel.
Prohibitions relating to prescribed markers.
24. (1) No oil may be marked except in the circumstances prescribed by these regulations.
(2) No marker may be removed from any oil. (3) No substance calculated to impede the identification of any
marker may be added to any oil. Prohibition relating to other markers.
25. No person may add any chemical identifier or dye other than a marker to any gas oil or kerosene required to be marked by these regulations.
Prohibition on importation of certain oil.
26. No oil of a description required to be marked by these regulations may be imported, brought into Malta, or released for consumption where there has been added any substance calculated to impede the identification of any marker.
Offences, penalties and forfeiture.
27. (a) Where any person contravenes any of the regulations from 24 to 26, he shall be guilty of an offence and shall for every such offence be liable, on conviction to a fine (multa) as prescribed under article 16 of the Act and that oil to which such a chemical identifier or dye has been added shall be liable to forfeiture as prescribed under article 17 of the Act.
(b) Any person found in any unlawful possession of oil containing any of the markers or dyes mentioned in regulation 17 shall be guilty of an offence and shall for every such offence be liable, on conviction to a fine (multa) as prescribed under article 16 of the Act and any oil shall be liable to forfeiture as prescribed under article 17 of the Act.
(c) Any person found in any unlawful possession of oil containing any of the markers mentioned in regulation 17A shall be guilty of an offence and shall for every such
68 CAP. 382.] EXCISE DUTY
offence be liable, on conviction, to a fine (multa) as prescribed under article 16 of the Act and that oil shall be liable to forfeiture as prescribed under article 17 of the Act.
Registration of means of transport.
28. (1) Any means of transport which carries energy products on which no excise duty has been paid, which is either used on land, such as bowsers, or used at sea, such as barges or tankers, shall be registered with the Commissioner.
(2) Any operator of any such means of transport as are mentioned in subregulation (1), shall declare to the Commissioner that such means are to be used solely to carry energy products on which no excise duty has been paid.
Marking of means of transport.
29. (1) According to such requirements as may be set down by the Commissioner, such means of transport shall be permanently and visibly marked with a label containing the words, in red colour, "DUTY FREE". This label shall be of a size not less than 820 millimetres by 240 millimetres.
(2) Notwithstanding the provision of subregulation (1), any such means of transport shall have installed thereon an electronic device by means of which it can be observed to be in any specific location in any particular moment in time.
Definitions for the purposes of regulations 31 to 33.
30. Unless the context requires otherwise in regulations 31 to 33 hereof -
"commercial vehicle" means any motorized road vehicle which by its type of construction and equipment is designed for, and capable of transporting, whether for payment or otherwise -
(a) more than 9 persons, including the driver, (b) goods;
"standard fuel tanks" means the tanks permanently fitted by the manufacturer to all vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation of a refrigeration system; provided that gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel shall also be considered to be standard fuel tanks;
"vehicle" means any motor vehicle. Relief from the payment of excise duty.
31. (1) Subject to the provisions of this regulation and regulation 32, any commercial vehicle which has travelled from another Member State shall, on entering Malta, be relieved from the payment of excise duty on fuel contained therein.
(2) This relief from the payment of excise duty applies only to fuel that -
(a) is contained in the vehicle’s standard tanks; and (b) is being used or is intended for use by that vehicle.
(3) Such relief from the payment of excise duty applies only to fuel on which -
EXCISE DUTY [CAP. 382. 69
(a) excise duty has been paid in the Member State in which the fuel was acquired at a rate that is appropriate to the specific use to which that fuel is being or is intended to be put; and
(b) the excise duty paid on that fuel has not been refunded. (4) Such relief from the payment of excise duty applies only to
fuel that was put into the vehicle within the European Union and is of a type and quantity necessary for the normal operation of the vehicle during its journey.
Amount of fuel.32. The amount of fuel allowed to enter without the payment of excise duty shall be as follows:
(a) 200 litres per vehicle and per journey in the case of vehicles designed for, and capable of, transporting goods, with or without payment;
(b) 600 litres per vehicle and per journey in the case of vehicles designed for, and capable of, transporting more than 9 persons including the driver.
Conditions.33. (1) The relief from the payment of excise duty is subject to the following conditions, and if any condition is not complied with, the fuel shal l , i f the Commissioner does not approve otherwise, be liable to forfeiture.
(2) The fuel shall only be used in the vehicle and shall not be removed from the vehicle except -
(a) temporarily, to facilitate repair; or (b) permanently, to be destroyed.
(3) The fuel shall be used only for purposes appropriate to the rate of excise duty paid in the Member State in which the fuel was acquired.
(4) The excise duty paid on the fuel shall not repaid back by the Commissioner.
Requests for the provisioning of either duty-free or duty-paid fuel.
34. Requests for the provisioning of either duty-free or duty- paid fuel are to be made by authorized persons to the Commissioner as follows:
(a) for ships and commercial yachts at the Office of the Baggage Room where the documents entitled Stores Authority (STA1) and Statement to the Customs Authorities (SCA1) as found in the Annex to these regulations are to be presented;
(b) for private yachts, that will be going abroad and are not intended to return to Malta within a month of their departure from Malta, at the Customs Office situated at the Yacht Marina, during office hours, where the documents already mentioned above are to be presented;
(c) for private yachts, that will be going abroad for a period of less than a month and there is the intention of
70 CAP. 382.] EXCISE DUTY
applying for a refund of excise duty, at the Customs Office situated at the Yacht Marina, during office hours, where the documents entitled Sailing and Arrival Logbook (SAL1) as well as the Statement to the Customs Authorities (SCA1) as found in the Annex to these regulations are to be presented.
Cases when fuel is to be supplied either duty-free or duty-paid.
35. (1) In the cases covered by paragraphs (a) and (b) of regulation 34, the provisioning of fuel can be supplied duty-free, whilst in the cases covered by paragraph (c) the provisioning shall always be supplied duty-paid.
(2) In all cases the fuel is to be fiscally marked as provided for in regulation 17.
Operator to inform Fuel Section.
36. When the documents are processed either at the Baggage Room or at the Yacht Marina, as the case may be, the operator, as mentioned in regulation 28(2), shall immediately inform the Fuel Section, during office hours -
(i) the time when the supply will take place so that an Excise Officer will be detailed to make the necessary controls; and
(ii) present the necessary documents that have been processed as well as the Simplified SAD (SSAD1) found in the Annex to these regulations.
Requests for refund of excise duty paid in the price of fuel supplied duty-paid.
37. When a request for refund of excise duty is made, it has to be ascertained that the Sailing and Arrival Logbook (SAL1) has all the necessary office stamps as and where indicated on the same Logbook,
(a) of the Fuel Section before the start of the voyage; (b) of a foreign authority situated in the first port of call; (c) of the Customs Office at the Yacht Marina on arrival in
Malta. Production and sale of biodiesel.
38. Every person or entity that produces and, or offers for sale biodiesel or biofuel shall -
(a) register with the Commissioner as provided for in the Act;
(b) submit at the end of each month a statement of all production that took place in that month and give an indication of the percentage volume of biomass contained in the product which is being offered for sale; and
(c) declare the source of the gas oil contained in the product which is being offered for sale.
EXCISE DUTY [CAP. 382. 71
ANNEX
72 CAP. 382.] EXCISE DUTY
EXCISE DUTY [CAP. 382. 73
74 CAP. 382.] EXCISE DUTY
EXCISE DUTY [CAP. 382. 75
76 CAP. 382.] EXCISE DUTY
EXCISE DUTY [CAP. 382. 77
78 CAP. 382.] EXCISE DUTY
EXCISE DUTY [CAP. 382. 79
80 CAP. 382.] EXCISE DUTY
EXCISE DUTY [CAP. 382. 81
82 CAP. 382.] EXCISE DUTY
EXCISE DUTY [CAP. 382. 83
84 CAP. 382.] EXCISE DUTY
PART E Beer Regulations
PART I Title. 1. The title of these regulations is Beer Regulations. Applicability. 2. These regulations apply to beer as defined in the Second
Schedule. Definitions. 3. In these regulations, except where the context otherwise
requires - "accounting period" means the six monthly period at the end of
which a reconciliation and stocktaking exercise is performed with
EXCISE DUTY [CAP. 382. 85
the purpose of accounting for the worts and beers produced during that period;
"the Act" means the Excise Duty Act; and "release for consumption" shall be taken to mean the making
available to a natural or legal person, on the territory of Malta, of any beer subject to excise duty, when the beer leaves any arrangement made with the Commissioner in accordance with these regulations under which payment of excise duty is suspended; and, any reference to an arrangement where duty is kept in suspension shall be taken to refer to an arrangement made in accordance with these regulations, whereby beer may be kept or moved under specified conditions without payment of duty.
PART II Breweries as tax warehouses.
4. (1) Any brewery shall for the purpose of these regulations be deemed to be an approved tax warehouse if so approved by the Commissioner, and a brewer shall likewise be deemed to be an approved warehouse keeper.
(2) An application to register a brewery in terms of article 9 of the Act, shall be made in writing to the Commissioner and shall include the following particulars:
(a) the name of the applicant; (b) the status (sole proprietor, partnership, limited liability
company or other status) of the applicant’s business; (c) the address of the premises to be registered; (d) the architect’s plan of the premises indicating its
boundaries and exact location; (e) the date on which the applicant intends to begin
production of beer; (f) an estimate of the maximum yearly productive
capacity of the intended brewery. Applications for registering a brewery.
5. Applications for registering a brewery shall not be accepted in the name of a person who has been guilty of any offence under the Act or any law repealed by the Act, and any registration of a brewery shall cease to be in force upon the conviction of the person in whose name the brewery is registered.
Certificate of registration.
6. (1) The Commissioner may issue a certificate of registration in respect of the premises for which an application for registration had been made and shall issue a separate certificate of registration in the name of the applicant, in respect of each separate brewery.
(2) The issue of such certificate shall be without prejudice to any obligation on the part of the applicant to obtain any licences or permits as required in terms of any other law.
(3) The certificate of registration shall remain the property of the Commissioner.
(4) Every certificate of registration issued shall be kept at all times on the premises to which it relates and shall be produced for
86 CAP. 382.] EXCISE DUTY
inspection to the excise officer on demand. (5) Any altered circumstances affecting the particulars
mentioned in regulation 4 on the part of the brewery or the person in whose name the brewery is regis tered, shal l be not if ied immediately to the Commissioner and the latter may amend the certificate of registration or replace it by a fresh one. Failure on the part of the brewer to notify the Commissioner of any change or changes affecting the said particulars shall invalidate the certificate of registration.
(6) The Commissioner may, for reasonable cause, vary the particulars required on the certificate of registration provided that fourteen days’ notice in writing are given to the brewer informing him of such variations.
Cessation of production.
7. (1) A brewer shall notify the Commissioner of the cessation of production or the intention to cease production at any brewery registered in his name.
(2) Where the Commissioner is satisfied that a brewer has ceased to produce beer brewery, he may revoke the registration of the relevant brewery at any time.
PART III Payment of duty and security.
8. (1) The person, firm, partnership or company in whose name the brewery is registered shall be responsible for the payment of excise duty as specified in article 3 of the Act, at the time payment of excise duty becomes due. Such payment shall be effected at Custom House or at any other place appointed by notice in the Gazette, on any entry form containing such particulars as the Minister may by regulation under the Act prescribe.
(2) It shall be lawful for the Commissioner, in order to safeguard revenue, to require a security from the brewer in the form of a sum of money deposited at the Customs Department, or in some other form, acceptable to the Commissioner, for an amount not exceeding the duty estimated beforehand to become due during the periods between the times at which payments become due.
(3) No duty shall be liable on beer which is deemed by the brewer as being unmarketable and therefore not released for consumption provided that such beer is destroyed under customs supervision by written permission of and under the conditions laid down by the Commissioner.
(4) Packaged beer on which excise duty is paid and which, after being released for consumption is deemed by its brewer to be unmarketable may be withdrawn from the market in its original sealed immediate container and returned to the brewery in which it was produced. The excise duty paid on it shall be credited in favour of the brewer provided that the Commissioner is satisfied that the immediate container and its contents have not been tampered with, and moreover that such beer is subsequently destroyed under customs supervision.
EXCISE DUTY [CAP. 382. 87
PART IV Manner in which beer is to be produced.
9. (1) It shall not be lawful, except with the permission of the Minister, for any person to produce beer other than by the process whereby beer is produced from the fermentation of the wort or any process whereby beer of a lower density or specific gravity is derived from beer including the mixing of beer with non-alcoholic beverages.
(2) The production of beer, for the propose of article 4 of the Act, is deemed to have begun when the mash is made or the sugar is dissolved whichever is the earlier and shall be deemed to have been completed at the earliest of -
(a) the time the beer is put into any package; (b) the time the beer is removed from the brewery; (c) the time the beer is consumed; (d) the beginning of the seventh day after the day on
which the production of beer began. (3) For the purpose of this regulation "beer" shall include
unfinished beer. PART V
Keeping and moving of beer under duty suspension.
10. (1) Beer produced in Malta may be kept by the brewer under duty suspension within the precincts of a registered brewery.
(2) Such beer may be moved under duty suspension from a registered brewery to another registered brewery or approved tax warehouse or from an approved tax warehouse to a registered brewery or another approved tax warehouse and from such brewery or warehouse to a place of loading for export as merchandise or as ships stores as provided for in article 14 of the Act.
(3) All such removal of beer without payment of duty shall, unless the Commissioner may otherwise allow, be subject to the following conditions:
(a) the beer is transported in containers or packages which are secured by a form of seal approved by the Commissioner or under customs escort, in either case as directed by the Commissioner;
(b) the beer is accompanied by a document signed by a consignor and approved by the Commissioner, which shall specify the place from which despatched and the place to which consigned and the quantity and description of the beer;
(c) such document shall be signed by the consignee acknowledging receipt or in the case of shipment, by the excise officer acknowledging receipt on board.
PART VI Chargeability, assessment and payment of duty.
11. (1) Subject to the provision of sub-regulation (2) the quantity of beer produced which is chargeable with duty shall be that which the worts made were intended to yield as finished beer after making allowance for wastage. This allowance shall be 10%
88 CAP. 382.] EXCISE DUTY
of the liquid volume of the wort after it is brought to the level of the original gravity of the intended beer.
(2) Duty on the quantity of beer released for consumption in a specified period shall be assessed, according to article 3 of the Act, on the volume in hectolitres of beer as determined at time of release for consumption, even if such quantity exceeds the quantity of beer calculated in terms of sub-regulation (1) to have been produced in relation to the same period.
(3) Monthly payments of excise duty on beer shall be entered on the proper duty form and remitted to the Commissioner within five days following the last Sunday of each calendar month in settlement of all duty due up to that Sunday, on the quantity of beer released for consumption during that period.
(4) For duty purposes the original gravity of beer shall be expressed in degrees Plato. When assessing duty on beer produced in Malta the original gravity of the beer shall be determined by using the wort conversion tables, and in terms of the definitions found, in Schedule III to these regulations.
(5) No beer shall be released for consumption or for free circulation unless the original gravity and, or, alcohol by volume and the volume of the beer are denoted on the immediate package.
(6) For the purpose of payment of duty on beer in accordance with this Act, the volume and original gravity in degrees Plato of the beer released for consumption or for free circulation, shall be the highest of:
(a) those declared on the label of the container, (b) those declared on the invoice or other document
relating to the sale or delivery of the beer, (c) those found by analytical means by the Commissioner.
PART VII Keeping of records and accounts.
12. The brewer shall keep records and accounts containing the details specified in Schedule I to these regulations and shall be bound to preserve such records for six years or such shorter period as the Commissioner may allow.
Production of statements.
13. The brewer shall produce to the Commissioner - (a) on the first working day after each Sunday, a weekly
statement giving details of all sales or deliveries and other issues of beer released from the brewery during the preceding week and the balance of stocks of beer held at the brewery in such form as may be determined by the Commissioner, and
(b) six monthly statement for each accounting period as specified in the next following sub-paragraph:
(i) accounting periods shall be of six months, each commencing on the 1st day of April and on the 1st day of October of each year, unless otherwise agreed between the brewer and the
EXCISE DUTY [CAP. 382. 89
Commissioner; (ii) not later than thirty days after the end of each
accounting period, the brewer shall prepare and produce to the Commissioner a statement which shall be accompanied by a report made by an independent certified public auditor in respect of the production of all worts and the production, stocks kept at the brewery and sales of beer for the accounting period being reported upon, containing the information specified in Schedule II to these regulations.
Surplus.14. (1) Beer, in respect to a specified accounting period, shall be deemed unaccounted for and therefore chargeable with duty when a surplus results after subtracting the sum of:
(a) the quantity of beer reported as released for consumption;
(b) the quantity of beer released for shipment as described in article 14 of the Act;
(c) the quantity of beer destroyed in terms of article 14 of the Act;
(d) the net quantity of beer kept in stock at the brewery in respect to that period; and
(e) other quantity, if any, of beer recorded as having been mixed with non-alcoholic beverage from the quantity of beer the worts were considered to yield as described in regulation 11(1) in respect to the same period.
(2) In the event, of a discrepancy which may result after comparing the quantities of beer produced with that issued from the brewery whereby a quantity of beer is found to be unaccounted for in terms of sub-regulation (1), the Commissioner may, without any prejudice to any other action which may be taken against the brewer or any other person in view of the provisions of the Act or any other law, allow the brewer to pay such sum of money as is equivalent to the duty due on such discrepancy.
SCHEDULE I (Regulation 12)
Records to be kept of: 1. Raw materials used in the production of beer which
contribute to the original gravity of the beer. 2. Consecutive identification number and date for each brew. 3. The liquid volume of each wort in hectolitres at a specified
density. 4. The liquid volume of the beer produced from each wort
specifying at which temperature and its original gravity.
90 CAP. 382.] EXCISE DUTY
5. Each introduction of beer in the storage tanks specifying from which brew it was derived.
6. Total balance in hectolitres of beer in each storage tank specifying its original gravity and at which temperature the volume is calculated.
7. The quantity in hectolitres of beer packaged in bottles, cans, kegs and other containers for each packaging operation.
8. Stocks of packaged beer kept at the brewery specifying types and brands of beer.
9. All sales of beer specifying quantities and types and brands of beer and relative invoices.
10. Other removal of beer from the brewery, specifying quantities, types and brands and to where removed.
11. Detailed history of unmarketable beer indicating its origin, type and brand, original gravity, quantity and whether or not destroyed under Customs supervision.
SCHEDULE II (Regulation 13)
Details required to be included in the six monthly statement: 1. Identification number and date of each wort made. 2. The specific gravity of each wort. 3. The volume in hectolitres of each wort made at the latest
specific gravity before the wort is put into fermentation specifying the specific gravity.
4. The type and brand of beer each wort was intended to produce.
5. The actual volume in hectolitres specifying the original gravity for each type and brand of beer produced.
6. The quantity in hectolitres of each type and brand of beer released for consumption in Malta.
7. The quantity in hectolitres of each type and brand of beer from the brewery other than for release for consumption in Malta, indicating the purpose for such removals.
8. The quantity in hectolitres of packaged beer kept in stock at the brewery.
9. The quantity in hectolitres of unpackaged beer held in storage at the brewery.
10. The quantity of unmarketable beer held at or returned to the brewery during the period reported upon.
11. The total amount of duty due on beer during the six monthly accounting period being reported upon.
12. Any other details required by the Commissioner.
EXCISE DUTY [CAP. 382. 91
13. Any person who fails to comply with the provisions of this regulation shall be guilty of an offence and shall be liable, on conviction, to a fine (multa) not exceeding twenty-five thousand euro (25,000).
SCHEDULE III (Regulation 11(4))
In this Schedule: (a) Degrees Plato shall -
(i) be determined by converting the specific gravity of the wort by using the Wort Conversion Tables or the equations published by regulations made under this Act; and
(ii) be taken to refer to the specific gravity of the wort expressed in terms of the Plato Scale;
(b) "the specific gravity of the wort" is to be taken to mean the ratio of the mass of a given volume of wort at a temperature of 20°C; and
(c) "original gravity" shall be taken to refer to the specific gravity of the wort from which a particular beer would be produced after water, if any, had been added during the process.
WORT CONVERSION TABLES SPECIFIC GRAVITY, 20°/20°, IN AIR, TO% w/w
SUCROSE, IN VACUO (°BALLING, ºBRIX OR °PLATO)
Sp. Gr Sucrose Sp. Gr Sucrose Sp. Gr Sucrose Sp. Gr Sucrose
% w/w % w/w % w/w % w/w
1.000 0.000 1.021 5.330 1.042 10.475 1.063 15.439
1.001 0.257 1.022 5.580 1.043 10.716 1.064 15.671
1.002 0.514 1.023 5.828 1.044 10.956 1.065 15.903
1.003 0.770 1.024 6.077 1.045 11.195 1.066 16.134
1.004 1.026 1.025 6.325 1.046 11.435 1.067 16.365
1.005 1.283 1.026 6.512 1.047 11.673 1.068 16.595
1.006 1.539 1.027 6.819 1.048 11.912 1.069 16.825
1.007 1.795 1.028 7.066 1.049 12.150 1.070 17.055
1.008 2.053 1.029 7.312 1.050 12.387 1.071 17.284
1.009 2.305 1.030 7.558 1.051 12.624 1.072 17.513
1.010 2.560 1.031 7.803 1.052 12.861 1.073 17.741
1.011 2.814 1.032 8.048 1.053 13.098 1.074 17.970
92 CAP. 382.] EXCISE DUTY
PART F Wine Regulations
Title. 1. The title of these regulations is Wine Regulations. Scope. 2. These regulations apply to wines and wine mixed with non-
alcoholic beverages specified as excise goods by the Excise Duty Act.
Definition. 3. In these regulations, unless the context otherwise requires - "the Act" means the Excise Duty Act, and all other terms shall
have the meaning assigned to them by the Act;
Cap. 436.
"authorised warehouse keeper" means a person producing wine in such manner that would require him to hold a licence issued in terms of article 3 of the Wine Act.
Conformity with the Wine Act.
Cap. 436.
4. Any person who is a authorised warehouse keeper of the goods specified in regulation 2 shall conform with the Act and any regulations made thereunder without prejudice to the provisions of the Wine Act.
Registration of production establishment. Cap. 436.
5. (1) Any person who produces the goods specified in regulation 2 shall, in addition to the obligations imposed by the Wine Act, register any tax warehouse in which such goods are produced or intended to be produced in accordance with article 9 of the Act and as regulated by regulations 4 to 8 of the Excise Goods Regulations.
Cap. 436. (2) The provisions of article 9(4) of the Act apply only to a
person holding a private licence in accordance with the Wine Act and only to the wine produced in accordance with such licence.
Assessment of duty.
6. Excise duty on wines released for consumption shall be assessed, according to article 3 of the Act, on the volume in litres of wine as determined at time of release for consumption.
Taxpoint for imported wines.
7. Excise duty leviable on imported wines shall be paid before such wines are released by Customs, or if removed to a tax
1.012 3.067 1.033 8.293 1.054 13.333 1.075 18.197
1.013 3.321 1.034 8.537 1.055 13.569 1.076 18.425
1.014 3.573 1.035 8.781 1.056 13.804 1.077 18.652
1.015 3.826 1.036 9.024 1.057 14.039 1.078 18.878
1.016 4.077 1.037 9.267 1.058 14.273 1.079 19.105
1.017 4.329 1.038 9.509 1.059 14.507 1.080 19.331
1.018 4.580 1.039 9.751 1.060 14.741 1.081 19.556
1.019 4.830 1.040 9.993 1.061 14.974 1.082 19.782
1.020 5.080 1.041 10.234 1.062 15.207 1.083 20.007
EXCISE DUTY [CAP. 382. 93
warehouse, before release from such warehouse. Taxpoint for wines produced in Malta.
8. Excise duty leviable on wines produced in Malta shall be paid by the authorised warehouse keeper before such wines are released for consumption or periodically as may be allowed by the Commissioner, on the wines released during a specific period as directed by him:
Provided that in the latter case payment of excise duty shall be entered on the proper entry and remitted to the Commissioner within five days from the period allowed, in settlement of all duty due on the quantity of wines released for consumption during that period.
Keeping of records and accounts. Cap. 436.
9. (1) Without prejudice to the provisions of the Wine Act, the authorised warehouse keeper shall keep such records and accounts as may be prescribed by the Commissioner, so as to enable the latter to verify the correctness of the amount of excise duty payable on the wines produced and released for home consumption.
(2) The authorised warehouse keeper shall be bound to preserve such records and accounts for six years or such shorter period as the Commissioner may allow.
Statements.10. (1) The authorised warehouse keeper shall produce to the Commissioner -
(i) a periodic statement giving details of sales or deliveries and other issues of wines released from the tax warehouse during a period as determined by the Commissioner and in such form as the Commissioner may direct or as otherwise prescribed in respect to wines;
(ii) an audited statement for each accounting period certified by a certified public auditor in respect of all production, stocks kept at the tax warehouse and sales of wines made during the accounting period, and containing such information as may be prescribed in relation to wines.
(2) The term of an accounting period shall be of six months or such longer period as the Commissioner may allow or as may otherwise be prescribed and the audited statement shall reach the Commissioner within thirty days after the end of each accounting period being reported upon.
(3) Any person who fails to comply with the provisions of this regulation shall be guilty of an offence and shall be liable on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
Affixing of band or stamp.
11. (1) No person may manufacture, process, prepare for sale, expose or offer for sale, sell or otherwise dispose of any wine as defined in the Second Schedule in containers unless a band or stamp has been affixed as provided for in regulation 12.
(2) It shall be lawful for the Commissioner to exempt in
94 CAP. 382.] EXCISE DUTY
writing from the provision of the preceding sub-regulation, under such conditions as he may deem fit to impose, any wine intended to be exported or as ship’s supply or for sale to persons exempted by or under any law from the payment of excise duty.
(3) It shall be lawful for the Commissioner to exempt in writing from the provisions of sub-regulation (1) any other wine not covered by the preceding sub-regulation, under such conditions as he may deem fit to impose.
Containers to have band or stamp affixed.
12. (1) No containers immediately enclosing wine shall be released by Customs or shall be released from a tax warehouse unless the container has been affixed with a band or stamp in a manner as indicated by the Commissioner.
(2) The said bands or stamps shall be of the type approved by the Commissioner and shall be supplied at the Custom House or at any other place to be appointed by the Minister through a notice in the Gazette.
(3) Such bands or stamps shall be issued by the Commissioner aga ins t payment , as may be prescr ibed under the Act , on application by the authorised warehouse keeper or trader of wine.
Forfeiture. 13. Any quantity of wine products found in the possession of any person in contravention to the provisions of regulations 11 or 12 shall, without prejudice to any other penalty provided for under the Act or any other law, be forfeited to Government.
PART G Mobile Telephony Services Regulations
Title. 1. The title of these regulations is the Mobile Telephony Services Regulations.
Scope. 2. These regulations shall apply to all revenues generated by mobile telephony services as provided for in regulation 4.
Registration. Cap. 382.
3. Mobile telephony operators shall register with the Commissioner in terms of the Excise Duty Act, hereinafter referred to as "the Act".
Assessment of duty.
4. Excise duty shall be assessed on all the charges levied by mobile operators from their services including subscriptions and top-up vouchers:
Cap. 399. Provided that the term "operator" has the same meaning as
defined in article 2 of the Electronic Communications (Regulation) Act:
Provided also that no excise duty shall be due on the following services:
(a) inbound roaming; (b) interconnection revenues; (c) donations of a pecuniary nature transferred from the
donor to the donee via services offered by the mobile
EXCISE DUTY [CAP. 382. 95
telephony operator; (d) free airtime.
Payment of duty.5. The person, firm, partnership or company who is duly registered with the Commissioner shall be responsible for the payment of excise duty as specified in article 3 of the Act at the time payment of excise duty becomes due.
Keeping of records.
6. (1) The records of the revenues generated by the services which are subject to excise duty by virtue of these regulations shall be made avai lable to the Commiss ioner for any necessary verifications.
Statements.(2) A periodic statement which gives details of revenues generated by the services subject to excise duty by virtue of these regulations shall be provided to the Commissioner for any period that may be determined by the Commissioner.
Accounting period.(3) The term of an accounting period shall be three months or such longer period as the Commissioner may allow or as otherwise be prescribed and a return shall reach the Commissioner within thirty days after the end of each accounting period being reported upon.
Penalty.(4) Any person who fails to comply with the provisions of these regulations shall be guilty of an offence and shall be liable on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
PART H Electronic Administrative Document (Excise Goods) Regulations
Title.1. The title of these regulations is the Electronic Administrative Document (Excise Goods) Regulations.
Interpretation.2. (1) In these regulations, unless the context otherwise requires:
Cap. 382."the Act" means the Excise Duty Act; "computerised system" means the computerised system referred
to in Article 1 of Decision No. 1152/2003/EC for the movement and surveillance of excisable goods;
"electronic administrative document" means the document mentioned in regulation 3.
(2) The definitions contained in article 2 of the Act shall, unless the context otherwise requires and subject to the provisions of sub-regulation (1) hereof, apply to these regulations.
Annexes.3. (1) The messages exchanged for the purposes of regulations 4 to 11 shall comply with Annex 1 to these regulations.
(2) Where codes are required for the completion of certain data fields in those messages, the codes listed in Annex II shall be applied.
96 CAP. 382.] EXCISE DUTY
Draft electronic document.
4. (1) When excise goods are moving under a duty suspension arrangement and are dispatched from Malta, the consignor shall submit to the Commissioner a draft electronic administrative document, no earlier than seven days before the date indicated on that document as the date of dispatch of the excise goods concerned, by using the computerised system.
(2) The Commissioner shall carry out an electronic verification of the data in the draft electronic administrative document and where these data are not valid, the Commissioner shall inform the consignor without undue delay:
Provided that where the data are valid, the Commissioner shall assign to the document a unique administrative reference code and shall communicate it to the consignor.
(3) The draft electronic administrative document and the electronic administrative document to which an administrative reference code has been assigned in terms of sub-regulations (1) and (2) shall comply with the requirements set out in Table 1 of Annex 1.
Document movements.
5. (1) In the instances referred to in articles 8B(1)(a)(i), (ii), (iv) and (2) of the Act, the Commissioner shall forward the electronic administrative document to the competent authorities of the Member State of destination without delay:
Provided that when the Commissioner, in the cases referred to in these regulations, receives an electronic administrative document from a competent authority of another Member State, he shall forward i t to the consignee where the consignee is an authorised warehousekeeper or a registered consignee.
(2) Where the excise goods are intended for an authorised warehousekeeper in Malta, the Commissioner shall forward the electronic administrative document directly to him.
(3) In the case referred to in article 8B(1)(a)(iii) of the Act, the Commissioner shal l forward the e lect ronic adminis t ra t ive document to the competent authorities of the Member State where the export declaration is lodged in application of Article 161(5) of Regulation (EEC) No 2913/92.
(4) The consignor shall provide the person accompanying the excise goods with a printed version of the electronic administrative document or any other commercial document mentioning, in a clearly identifiable manner, the unique administrative reference code. The Commissioner, throughout the movement of the excise goods under an excise duty suspension arrangement, may request the presentation of the document.
(5) The consignor may cancel the electronic administrative document as long as the movement has not initiated under article 8B of the Act.
(6) The consignor wanting to cancel the electronic administrative document as referred to in sub-regulation (5) shall complete the fields of the draft cancellation message and submit it to the Commissioner. The draft cancellation message shall comply
EXCISE DUTY [CAP. 382. 97
with the requirements set out in Table 2 of Annex 1. (7) The Commissioner shall carry out an electronic verification
of the data in the draft cancellation message, and where these data are valid, the Commissioner shall:
(a) add the date and time of validation to the cancellation message;
(b) communicate that information to the consignor; and (c) forward the cancellation message to the competent
authorities of the Member State of destination: Provided that where those data are not valid, the consignor
shall be informed without delay. (8) When the Commissioner receives a cancellation message as
mentioned in this regulation, for excise goods whose place of d e s t i n a t i o n i s M a l t a a n d t h e c o n s i g n e e i s a n a u t h o r i s e d warehousekeeper or a registered consignee, the Commissioner shall forward the cancellation message to the warehousekeeper or consignee as the case may be.
(9) During the movement under a duty suspension arrangement, the consignor may, using the computerised system, amend the destination to show a new destination which must be one of the destinations referred to in article 8B(1)(a)(i), (ii), (iii) or, where applicable, in article 8B(2) of the Act.
Amendment of destination.
6. (1) The consignor wanting to amend the destination as provided for in regulation 5(9), or to complete the destination as provided for in the proviso of regulation 7, shall complete the fields of the draft change of destination message and submit it to the Commissioner. The draft change of destination message shall comply with the requirements set out in Table 3 of Annex I.
(2) The Commissioner shall carry out an electronic verification of the data in the draft change of destination message. Where those data are valid, the Commissioner shall:
(a) add the date and time of validation and a sequence number to the change of destination message and inform the consignor thereof;
(b) update the original electronic administrative document according to the information in the change of
destination message: Provided that if the update includes a change of Member
State of destination or a change of consignee, regulation 4(1) and (3) shall apply in respect of the updated electronic administrative document.
(3) If the update referred to in sub-regulation (2)(b) includes a change of Member State of destination, the Commissioner shall forward the change of destination message to the competent authorities of the Member State of destination mentioned in the original electronic administrative document.
(4) If the Commissioner receives a change of destination
98 CAP. 382.] EXCISE DUTY
message from a competent authority of another Member State, the Commissioner shall inform the consignee mentioned in the original electronic administrative document of the change of destination by using the “notification of change of destination” that shall comply with the requirements set out in Table 4 of Annex I. 4.
(5) If the update referred to in sub-regulation (2)(b) includes a change of the place of delivery mentioned in data group 7 of the electronic administrative document, but not a change of the Member State of destination nor a change of the consignee, the Commissioner shall forward the change of destination message to the competent authorities of the Member State of destination mentioned in the original electronic administrative document.
(6) When the Commissioner receives a change of destination message from a competent authority of another Member State, the Commissioner shall forward the change of destination message to the consignee.
(7) Where the data in the draft change of destination message are not valid, the consignor shall be informed without delay.
(8) If the updated electronic administrative document includes a n e w c o n s i g n e e i n M a l t a a s i n t h e o r i g i n a l e l e c t r o n i c administrative document, the Commissioner shall inform the consignee mentioned in the original electronic administrative document of the change of destination using the “notification of a change of destination” that shall comply with the requirements set out in Table 4 of Annex I.
Movement of energy products.
7. In the case of movement of energy products under a duty suspension arrangement by sea to a consignee who is not definitely known at the time when the consignor submits the draft electronic administrative document, the Commissioner may authorise the consignor to omit the data concerning the consignee in that document:
Provided that as soon as the data concerning the consignee are known, and at the latest at the end of the movement, the consignor shall, using the procedure referred to in regulation 5(9), transmit them to the Commissioner.
Splitting movement of energy products.
8. The Commissioner may allow, under the conditions fixed by the Commissioner, that the consignor splits a movement of energy products under suspension of excise duty into two or more movements provided that:
(a) the total quantity of excise goods does not change; (b) the splitting is carried out in the territory of a Member
State which permits such a procedure; (c) the Commissioner shall inform the competent
authorities of other Member States of the place where the splitting is carried out.
Consignor wanting to split movement.
9. (1) The consignor wanting to split the movement of excise goods as provided for in regulation 8 shall complete the fields of the draft splitting operation message for each destination and
EXCISE DUTY [CAP. 382. 99
submit it to the Commissioner. The draft splitting operation message shall comply with the requirements set out in Table 5 of Annex I.
(2) The Commissioner shall carry out an electronic verification of the data in the draft splitting operation messages and where those data are valid, the Commissioner shall:
(a) generate a new electronic administrative document for each destination, which shall replace the original electronic administrative document;
(b) generate, for the original electronic administrative document, a ‘notification of splitting’ which shall comply with the requirements set out in Table 4 of Annex I; and
(c) send the notification of splitting to the consignor and to the competent authorities of the Member State of destination mentioned in the original electronic administrative document.
(3) The proviso of regulation 4(2) and regulation 5(1), (3) and (4) shall apply in respect of each new electronic administrative document referred to in sub-regulation (2)(a).
(4) If the place of destination mentioned in the original electronic administrative document is Malta, the Commissioner shal l forward the notif icat ion of spl i t t ing to the consignee mentioned in the original electronic administrative document where the consignee is an authorised warehousekeeper or a registered consignee.
(5) Where the data in the draft splitting operation message are not valid, the Commissioner shall inform the consignor thereof without any undue delay.
Receipt of goods at any destination.
10. (1) On receipt of excise goods at any of the destinations referred to in article 8B(1)(a)(i), (ii), (iv), (b) and (2) of the Act, the consignee shall, without delay and no later than five working days after the end of the movement, and except in cases duly justified to the satisfaction of the Commissioner, submit a report of their receipt using the computerised system.
(2) The Commissioner shall determine the procedures for presentation of the report of receipt of the goods by the consignees referred to in article 14 of the Act.
(3) The Commissioner, for excise goods imported into Malta, shall carry out an electronic verification of the data in the report of receipt and if the data is not valid, the Commissioner, without undue delay, shall inform the consignee.
(4) Where the data is valid, the Commissioner shall confirm to the consignee the registration of the report of receipt and send it to the competent authorities of the Member State of dispatch.
(5) When excise goods are dispatched from Malta, the Commissioner shall forward the report of receipt to the consignor:
Provided that if Malta is the same place of dispatch and
100 CAP. 382.] EXCISE DUTY
destination of excise goods, the Commissioner shall forward the report of receipt directly to the consignor.
(6) The report of receipt submitted in accordance with this regulation shall comply with the requirements set out in Table 6 of Annex 1.
Report of export. 11. (1) In the cases referred to in article 8B(1)(a)(iii) and where applicable, article 8B(1)(b) of the Act, a report of export shall be completed by the Commissioner on the basis of the endorsement drawn up by the Commissioner as referred to in Article 793(2) of Commission Regulation (EEC) No 2454/93.
(2) The Commissioner shall carry out an electronic verification of the data resulting from the endorsement referred to in the previous sub-regulation, and once these data have been verified and excise goods have been exported from Malta, the Commissioner shall send the report of export to the competent authorities of the Member State of dispatch.
(3) When the Commissioner receives a report of export from another Member State for excise goods which were dispatched from Malta, the Commissioner shall forward the report of export to the consignor.
(4) The report of export submitted in accordance with this regulation shall comply with the requirements set out in Table 6 of Annex 1.
Duty suspension arrangement.
12. (1) Without prejudice to regulation 4(1), where the computerised system is unavailable, the consignor may start a movement of excise goods under a duty suspension arrangement provided that:
(a) the goods are accompanied by a paper document containing the same data as the draft electronic administrative document; and
(b) he informs the Commissioner before the beginning of the movement:
Provided further that the paper document referred to in paragraph (a) shall carry the t i t le “Fallback Accompanying Document for movements of excise goods under suspension of excise duty” and the data required shall be displayed in the form of data elements, expressed in the same manner as in the electronic administrative document. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 1 of Annex I.
(2) The Commissioner may also require a copy of the document referred to in sub-regulation (1)(a), the verification of the data contained in that copy and, if the consignor is responsible for the unavailability, appropriate information on the reasons for that unavailability before the beginning of the movement.
(3) When the computerised system is restored and available, the consignor shall submit a draft electronic administrative
EXCISE DUTY [CAP. 382. 101
document: Provided that when the data in the electronic administrative
document have been validated in accordance with regulation 4(2), that document shall replace the paper document mentioned in this regulation, and regulations 5(1)(3), 10 and 11 shall apply mutatis mutandis.
(4) Until such time as the data in the electronic administrative document have been validated, the movement shall be regarded as taking place under a duty suspension arrangement under cover of the paper document.
(5) A copy of the paper document referred to in subregulation (1)(a) shall be kept by the consignor to back up his records.
(6) When the computerised system is unavailable, the consignor shall communicate the information referred to in regulat ion 5(9) or regulat ion 8 using al ternat ive means of communication as directed by the Commissioner. Furthermore the consignor shall inform the Commissioner before the change of des t ina t ion o r sp l i t t ing o f the movement i s in i t i a t ed and subregulations (3), (4) and (5) shall apply mutatis mutandis.
(7) The information referred to in the previous subregulation which is to be communicated by the consignor to the Commissioner shall be displayed in the form of data elements, expressed in the same manner as in the change of destination message or the splitting operation message, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 3 or, as the case may be, Table 5 of Annex I.
When report of receipt cannot be submitted.
13. (1) When in the cases referred to in article 8B(1)(a)(i), (ii), (iv), (b) and (2) of the Act, the report of receipt provided for in regulation 10 cannot be submitted at the end of a movement of excise goods within the deadline provided for in that regulation, either because the computerised system is unavailable or because, in the situation referred to in regulation 12(1), the procedures referred to in regulation 12(3) have not yet been carried out, the consignee shal l submit to the Commissioner, except when according to the Commissioner a case is duly justified, a paper document containing the same data as the report of receipt and stating that the movement has ended.
(2) Except where the report of receipt can be submitted promptly by the consignee via the computerised system, or in duly justified cases, the Commissioner shall send a copy of the paper document referred to in sub-regulation (1) to the competent authorities of the Member State of dispatch.
(3) When the Commissioner receives the paper document referred to in sub-regulation (1) for excise goods dispatched from Malta, from the competent authorities of the Member State of destination, the Commissioner shall forward the paper document to the consignor or keep it available for him.
102 CAP. 382.] EXCISE DUTY
(4) As soon as the computerised system is available and restored, or the procedures referred to in regulation 12(3) have been carried out, the consignee shall submit a report of receipt, in accordance with regulation 10(1) and regulation 10(3), (4) and (5) shall apply mutatis mutandis.
(5) When in the cases referred to in article 8B(1)(a)(iii) of the Act, the report of export provided for in regulation 8(1) cannot be completed at the end of a movement of excise goods either because the computerised system is unavailable or because, in the situation referred to in regulation 9(1), the procedures referred to in regulation 9(2) have not yet been carried out, the Commissioner shall send to the competent authorities of the Member State of dispatch a paper document containing the same data as the report of export and certifying that the movement has ended, except where the report of export provided for in regulation 8 can be completed via the computerised system, or in duly justified cases.
(6) When excise goods have been dispatched from Malta, and the Commissioner receives from the competent authority of the Member State of export, the paper document mentioned in the previous sub-regulation, he shall forward a copy of the paper document to the consignor or keep it available for him.
(7) As soon as the computerised system is available and restored or the procedures referred to in regulation 12(3) have been carried out, and the excise goods have been exported from Malta, the Commissioner shall send a report of export, in accordance with regulation 11(1) and regulation 11(2) and (3) shall apply mutatis mutandis.
(8) The paper documents referred to in sub-regulations (1) and (5) shall carry the title “Fallback Report of Receipt/Report of Export for movements of excise goods under suspension of excise duty”. The data required shall be displayed in the form of data elements, expressed in the same manner as in the report of receipt or the report of export, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 6 of Annex I.
Report of receipt or report of export to constitute proof.
14. (1) Notwithstanding regulation 13, the report of receipt referred to in regulation 10(1) or the report of export referred to in regulation 11(1), shall constitute proof that a movement of excise goods has ended, in accordance with article 8A of the Act.
(2) Without prejudice to sub-regulation (1), in the absence of the report of receipt or the report of export for reasons other than those mentioned in regulation 13, alternative proof of the end of a movement of excise goods under a duty suspension arrangement may be provided, in the cases referred to in article 8B(1)(a)(i), (ii), (iv) and (b) and (2) of the Act, through an endorsement by the Commissioner, based on appropriate evidence, that the excise goods dispatched have reached their stated destination or, in the case referred to in article 8B(1)(a)(iii) of the Act, through an endorsement by the Commissioner, certifying that the excise goods have left the territory of the Community from Malta.
EXCISE DUTY [CAP. 382. 103
(3) A document submitted by the consignee containing the same data as the report of receipt or the report of export shall constitute appropriate evidence for the purposes of sub-regulation (1).
(4) Where appropriate evidence has been accepted by the Commissioner, it shall end the movement in the computerised system.
Simplified procedures.
15. (1) The Commissioner may establish simplified procedures in respect of movements of excise goods under a duty suspension arrangement which take place within Maltese territory, including the possibility to waive the requirement of electronic supervision of such movement.
The Minister, after consulting the Commissioner, may enter into an agreement with other Member States, to establish more simplified procedures for excise goods that move under a duty suspension arrangement and their movement between Malta and any other two or more Member States occurs frequently and regularly.
Table 1 (referred to in Article 3(1) and Article 8(1)) Draft electronic administrative document
and electronic administrative document
A B C D E F G Message Type R The possible values are:
1 = Standard submission (to be used in all cases except where submission concerns export with local clearance) 2 = Submission for export with local clearance (Application of Article 283 of Commission Regulation (EEC) No 2454/ 93) The message type must not occur in the e- AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1) of this Regulation
n1
1 e-AD Header R
104 CAP. 382.] EXCISE DUTY
a D e s t i n a t i o n Type Code
R Provide the destination of the movement using one of the following values: 1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC 2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/ EC) 3 = Temporary regis tered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC) 4 = Direct delivery (Article 17(2) of Directive 2008/118/EC) 5 = Exempted consignee (point (iv) of Article 17(1)(a) of Directive 2008/118/ EC) 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC) 8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/ 118/EC)
n1
b Journey time R P r o v i d e t h e n o r m a l p e r i o d o f t i m e necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two digits n u m b e r. ( E x a m p l e s : H 1 2 , o r D 0 4 ) . Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92
an3
c Tr a n s p o r t Arrangement
R Iden t i fy the pe r son r e spons ib le fo r arranging the first transport using one of the following values: 1 = Consignor 2 = Consignee 3 = Owner of goods 4 = Other
n1
d ARC R To be prov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of the draft e-AD
See Annex II, Code list 2 an21
e Date and Time of Validation of e-AD
R To be prov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of the draft e-AD
The addressed time is local time date Time
f S e q u e n c e Number
R To be prov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of the draft e-AD and for e a c h c h a n g e o f destination
Set to 1 at initial validation and then incremented by 1 in each e-AD generated by the competen t au thor i t i e s o f the Member State of dispatch upon each change of destination
n..5
g Date and Time o f U p d a t e Validation
C D a t e a n d T i m e o f validation of the Change of destination message in Table 3, to be provided by the competent authorities of the Member State of d i s p a t c h i n c a s e o f change of destination
The addressed time is local time date Time
A B C D E F G
EXCISE DUTY [CAP. 382. 105
h D e f e r r e d submission flag
D ‘R’ for submission of an e -AD fo r a movemen t t h a t h a s b e g u n u n d e r c o v e r o f t h e p a p e r document referred to in Article 8(1)
Possible values: 0 = false 1 = true The value is ‘false’ by default. This data element must not occur in the e- AD to which an ARC has been assigned, nor in the paper document referred to in Article 8(1)
n1
2 T R A D E R Consignor
R
a Tr a d e r E x c i s e Number
R P r o v i d e a v a l i d S E E D r e g i s t r a t i o n n u m b e r o f t h e a u t h o r i s e d warehousekeeper or registered consignor
an13
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
3 TRADER Place of Dispatch
C ‘R’ if Origin Type Code in box 9d is ‘1’
a Tax Warehouse Reference
R P r o v i d e a v a l i d S E E D r e g i s t r a t i o n number of the tax warehouse of dispatch
an13
b Trader Name O an.. 182
c Street Name O an..65 d Street Number O an..11 e Postcode O an..10 f City O an..50 g NAD_LNG O Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
4 O F F I C E o f D i s p a t c h - Import
C ‘R’ if Origin Type Code in box 9d is ‘2’
a O f f i c e R e f e r e n c e Number
R Provide the Code of the Customs office of import. See Annex II Code list 5
an8
5 T R A D E R Consignee
C ‘R’, except for message type ‘2 - Submission for e x p o r t w i t h l o c a l c l e a r a n c e ’ o r f o r Destination Type Code 8 (See Des t ina t ion Type Codes in box 1a)
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1, 2, 3 and 4 - ‘O’ for Destination Type Code 6 - This data element does not apply for Destination Type Code 5 (See Des t ina t ion Type Codes in box 1a)
For Destination Type Code: - 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee - 6 : p rov ide the VAT iden t i f i ca t ion number of the person representing the consignor at the office of export
an..16
b Trader Name R an.. 182
c Street Name R an..65
A B C D E F G
106 CAP. 382.] EXCISE DUTY
d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
6 T R A D E R COMPLEMENT Consignee
C ‘R’ for Destination Type Code 5 (See Des t ina t ion Type Codes in box 1a)
a M e m b e r S t a t e Code
R Provide the Member State of destination using the Member State Code in Annex II, Code list 3
a2
b Ser ia l Number of Certificate of Exemption
D ‘R’ if a Serial Number is mentioned on the excise d u t y e x e m p t i o n certificate established in Commission Regulation ( E C ) N o 3 1 / 9 6 o f 1 0 J a n u a r y 1 9 9 6 o n t h e excise duty exemption certificate
an.. 255
7 TRADER Place of Delivery
C - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2, 3 and 5 (See Des t ina t ion Type Codes in box 1a)
Provide the actual place of delivery of the excise goods
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1 - ‘O’ for Destination Type Code 2, 3, and 5 (See Des t ina t ion Type Code in box 1a)
For Destination Type Code: - 1: provide a valid SEED registration n u m b e r o f t h e t a x w a r e h o u s e o f destination - 2 , 3 a n d 5 : p r o v i d e t h e VAT iden t i f i c a t i on number o r any o the r identifier
an..16
b Trader Name C - ‘R’ for Destination Type Code 1, 2, 3 and 5 - ‘O’ for Destination Type Code 4 (See Des t ina t ion Type Codes in box 1a)
an.. 182
c Street Name C For box 7c, 7e and 7f: - ‘R’ for Destination Type Code 2, 3, 4 and 5 - ‘O’ for Destination Type Code 1 (See Des t ina t ion Type Codes in box 1a)
an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50
g NAD_LNG C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
8 OFFICE P lace o f D e l i v e r y - Customs
C ‘ R ’ i n c a s e o f e x p o r t (Destination Type Code 6) (See Des t ina t ion Type Codes in box 1a)
a O f f i c e R e f e r e n c e Number
R Provide the code of the office of export at which the export declarat ion wil l be lodged in accordance with Article 161(5) of Council Regulation (EEC) No 2913/ 92). See Annex II, Code list 5
an8
9 e-AD R
A B C D E F G
EXCISE DUTY [CAP. 382. 107
a Local Reference Number
R A unique serial number assigned to the e- AD by the consignor which identifies the c o n s i g n m e n t i n t h e r e c o r d s o f t h e consignor
an..22
b Invoice Number R P r o v i d e t h e n u m b e r o f t h e i n v o i c e relating to the goods. If the invoice has not yet been prepared, the number of the del ivery note or any other t ranspor t document should be given
an..35
c Invoice Date O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
The date of the document shown in box 9b
Date
d O r i g i n Ty p e Code
R The possible values for the origin of the movement are: 1 = Or ig in - Tax warehouse ( in the situations referred to in Article 17(1)(a) of Directive 2008/118/EC) 2 = Origin - Import ( in the si tuat ion r e f e r r e d t o i n A r t i c l e 1 7 ( 1 ) ( b ) o f Directive 2008/118/EC)
n1
e Date of Dispatch R The date at which the movement begins in accordance wi th Ar t ic le 20(1) of Directive 2008/118/EC. This date cannot be later than 7 days after the date of submission of the draft e-AD. The Date of Dispatch can be a date in the past in the case referred to of Art ic le 26 of Directive 2008/118/EC
Date
f Time of Dispatch
O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
The time at which the movement begins in accordance wi th Ar t ic le 20(1) of Directive 2008/118/EC. The addressed time is local time
Time
g Upstream ARC D To be prov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of new e-ADs following t h e v a l i d a t i o n o f t h e m e s s a g e ‘ S p l i t t i n g operation’ (Table 5)
The ARC to be provided is the ARC of the replaced e-AD
an21
9.1 IMPORT SAD C ‘R’ if origin type code in box 9d is ‘2’ (import)
9X
a I m p o r t S A D Number
R The SAD Number shall be provided either by the consignor at the time of submission of the draft e- AD or by the competent authorities of the Member State of dispatch upon validation of the draft e- AD
Provide the number(s) of the Single Administrative Document(s) used for the release for free circulation of the goods concerned
an..21
10 O F F I C E C o m p e t e n t A u t h o r i t y a t Dispatch
R
a O f f i c e R e f e r e n c e Number
R Provide the code of the office of the competent authorit ies in the Member State of dispatch responsible for excise control at the place of dispatch. See Annex II, Code list 5
an8
11 M O V E M E N T GUARANTEE
R
a Guarantor Type Code
R Identify the person(s) responsible for providing the guarantee using Guarantor Type Code in Annex II, Code list 6
n..4
A B C D E F G
108 CAP. 382.] EXCISE DUTY
12 T R A D E R Guarantor
C ‘ R ’ i f o n e o f t h e following Guarantor Type Codes applies: 2, 3, 12, 13, 23, 24, 34, 123, 124, 134, 234 or 1234 ( S e e G u a r a n t o r Ty p e Code in Annex II, Code list 6)
Identify the transporter and/or the owner of the goods if they provide the guarantee
2X
a Tr a d e r E x c i s e Number
O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
P r o v i d e a v a l i d S E E D r e g i s t r a t i o n number or VAT identification number of the transporter or owner of the excise goods
an13
b VAT Number O an..35 c Trader Name C For 12c, d, f and g: ‘O’ if
Trader Excise Number is provided, otherwise ‘R’
an.. 182
d Street Name C an..65 e Street Number O an..11 f Postcode C an..10 g City C an..50 h NAD_LNG C ‘R’ if corresponding text
field is used Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
13 TRANSPORT R a Transport Mode
Code R Provide the mode of transport at the time
of the start of the movement, using the codes in Annex II, Code list 7
n..2
14 T R A D E R Tr a n s p o r t Arranger
C ‘R’ to identify the person responsible for arranging the first transport if value in box 1c is ‘3’ or ‘4’
a VAT Number O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
an..35
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
15 TRADER First Transporter
O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
Identification of the person carrying out the first transport
a VAT Number O an..35 b Trader Name R an..
182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide language code, see Annex II,
Code list 1 to define the language used in this data group
a2
16 T R A N S P O RT DETAILS
R 99X
A B C D E F G
EXCISE DUTY [CAP. 382. 109
a Transport Unit Code
R Provide Transport Unit Code(s) related to the transport mode indicated in box 13a. See Annex II Code list 8
n..2
b I d e n t i t y o f Transport Units
R Enter the regis t rat ion number of the transport unit(s)
an..35
c I d e n t i t y o f C o m m e r c i a l Seal
D ‘R’ if commercial seals are used
P r o v i d e t h e i d e n t i f i c a t i o n o f t h e commercial seals, i f used to seal the transport unit
an..35
d Seal Information O Prov ide any add i t iona l in fo rmat ion concerning these commercial seals (e.g. type of seals used)
an.. 350
e Seal Information _LNG
C ‘R’ if corresponding text field is used
Provide language code, see Annex II, Code list 1 to define the language used in this data group
a2
f Complementary Information
O Prov ide any add i t iona l in fo rmat ion concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units
an.. 350
g Complementary Information _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
17 E-AD Body R A separate data group must be used for each product composing the consignment
999x
a B o d y R e c o r d U n i q u e Reference
R Provide a unique sequential number, starting with 1
n..3
b Excise Product Code
R Provide the applicable excise product code, see Annex II, Code list 11
an4
c CN Code R Provide the CN Code applicable at the date of dispatch
n8
d Quantity R Provide quantity (expressed in the unit of measurement associated with the product code - See Annex II, tables 11 and 12) For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quant i ty shal l not e x c e e d t h e q u a n t i t y w h i c h h e i s authorised to receive F o r a m o v e m e n t t o a n e x e m p t e d organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificate
n.. 15,3
e Gross Weight R P r o v i d e t h e g r o s s w e i g h t o f t h e consignment ( the excise goods wi th packaging)
n.. 15,2
f Net Weight R Provide the weight of the excise goods wi thou t packag ing ( fo r a lcohol and alcoholic beverages, energy products and for all tobacco products except cigarettes)
n.. 15,2
g A l c o h o l i c strength
C ‘R’ if applicable for the excise good in question
P r o v i d e t h e a l c o h o l i c s t r e n g t h (pe rcen tage by vo lume a t 20 °C) i f applicable in accordance with Annex II, Code list 11
n..5,2
h Degree Plato D ‘R’ if the Member State of d i spa tch and/or the M e m b e r S t a t e o f destination tax beer on the basis of degree Plato
For beer, provide the degree Plato if the Member State of dispatch and/or the Member State of destination tax beer on that basis. See Annex II, Code list 11
n..5,2
i Fiscal Mark O Prov ide any add i t iona l in fo rmat ion concerning the fiscal marks required by the Member State of destination
an.. 350
A B C D E F G
110 CAP. 382.] EXCISE DUTY
j F i s c a l M a r k _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
k F i s c a l M a r k Used flag
D ‘R’ i f f iscal marks are used
Provide ‘1’ if the goods carry or contain fiscal marks or ‘0’ if the goods do not carry or contain fiscal marks
n1
l Designation of Origin
O This box can be used to give certification: 1. in the case of certain wines, relating to the protected designation of origin or geographical indication, in accordance with the relevant Community legislation 2. in the case of certain spirits drinks, relating to the place of production in accordance with the relevant Community legislation 3. for beer brewed by an independent small brewery, as defined in Council Directive 92/83/EEC, for which i t is intended to claim a reduced rate of excise duty in the Member State of destination. Cer t i f ica t ion should be given in the following terms: ‘It is hereby certified tha t the product descr ibed has been brewed by an independent small brewery’ 4. for ethyl alcohol distilled by a small distillery, as defined in Council Directive 92/83/EEC, for which it is intended to claim a reduced rate of excise duty in the M e m b e r S t a t e o f d e s t i n a t i o n . Cer t i f ica t ion should be given in the following terms: ‘It is hereby certified tha t the product descr ibed has been produced by a small distillery’
an.. 350
m Designation of Origin_LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
n Size of Producer O For beer or spirits, for which certification is given in the field 17l (Designation of origin), provide the annual production of the previous year in hectolitres of beer or in hectolitres pure alcohol respectively
n..15
o Density C ‘R’ if applicable for the excise good in question
Provide the density at 15°C, if applicable in accordance with the table in Annex II, Code list 11
n..5,2
p C o m m e r c i a l Description
O T h e M e m b e r S t a t e o f dispatch may decide to make this data required ‘R’ for the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 1 6 o f A n n e x I V t o Council Regulation (EC) No 479/2008, for which the product description shall contain the optional p a r t i c u l a r s s e t o u t i n A r t i c l e 6 0 o f t h a t Regulation provided that they a re shown on the l a b e l l i n g o r t h a t i t i s planned to show them on the labelling
Provide the commercial description of the goods in order to identify the products transported
an.. 350
q C o m m e r c i a l D e s c r i p t i o n _LNG
C ‘R’ if corresponding text field is used
Provide language code, see Annex II, Code list 1 to define the language used in this data group
a2
A B C D E F G
EXCISE DUTY [CAP. 382. 111
r Brand Name of Products
D ‘R’ if the excise goods have a brand name. The Member State of dispatch may decide that the brand n a m e o f t h e p r o d u c t s transported must not be provided if it is given in t h e i n v o i c e o r o t h e r commerc ia l documen t referred to in box 9b
Provide the brand name of the goods, if applicable
an.. 350
s Brand Name of Products _ LNG
C ‘R’ if corresponding text field is used
Provide language code, see Annex II, Code list 1 to define the language used in this data group
a2
17.1 PACKAGE R 99x a K i n d o f
Packages Code R Provide the kind of package, using one of
the codes in Annex II, Code list 9 a2
b N u m b e r o f Packages
C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with Annex II, Code list 9
n..15
c I d e n t i t y o f C o m m e r c i a l Seal
D ‘R’ if commercial seals are used
P r o v i d e t h e i d e n t i f i c a t i o n o f t h e commercial seals, i f used to seal the packages
an..35
d Seal Information O Prov ide any add i t iona l in fo rmat ion concerning these commercial seals (e.g. type of seals used)
an.. 350
e Seal Information _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
17.2 W I N E PRODUCT
D ‘R’ fo r w ine p roduc t s included in Part XII of Annex I to Regula t ion (EC) No 1234/2007
a C a t e g o r y o f Wine Product
R For wine products included in Part XII of Annex I to Regulation (EC) No 1234/ 2007 , p rov ide one o f the fo l lowing values: 1 = Wine without PDO/PGI 2 = Varietal wine without PDO/PGI 3 = Wine with PDO or PGI 4 = Imported wine 5 = Other
n1
b Wine-Growing Zone Code
D ‘R’ for wine products in bulk (nominal volume of more than 60 litres)
Provide the wine-growing zone in which the product transported originates in accordance with Annex IX to Regulation (EC) No 479/2008
n..2
c Thi rd Count ry of Origin
C ‘R’ if Category of Wine Product in box 17.2a is ‘4’ (imported wine)
Provide a ‘Country Code’ listed in Annex II, Code list 4
a2
d O t h e r Information
O an.. 350
e O t h e r I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
17.2 .1
W I N E O P E R AT I O N Code
D ‘R’ for wine products in bulk (nominal volume of more than 60 litres)
99x
a Wine Operation Code
R Provide one or several ‘Wine operation Code(s)’ in accordance with list 1.4. b) in point B of Annex VI to Commission Regulation (EC) No 436/2009
n..2
18 D O C U M E N T Certificate
O 9x
A B C D E F G
112 CAP. 382.] EXCISE DUTY
Table 2 (referred to in Article 4(1)) Cancellation
Table 3 (referred to in Article 5(1) and 8(2)) Change of destination
a S h o r t Descr ip t ion of Document
C ‘R’, unless data field 18c is used
Provide a description of any certificate that relates to the transported goods, for i n s t a n c e c e r t i f i c a t e s r e l a t e d t o t h e Designation of Origin referred to in box 17l
an.. 350
b S h o r t Descr ip t ion of D o c u m e n t _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
c R e f e r e n c e o f Document
C ‘R’, unless data field 18a is used
Provide a reference to any certificate that relates to the transported goods
an.. 350
d R e f e r e n c e o f D o c u m e n t _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
A B C D E F G
A B C D E F G 1 E X C I S E
MOVEMENT e-AD
R
a ARC R Provide the ARC of the e-AD for which cancellation is requested
an21
2 C A N C E L L A - TION
R
a C a n c e l l a t i o n Reason
R Provide the reason for cancelling the e- AD, using the codes in Annex II, Code list 10
n1
3 ATTRIBUTE R a Date and Time
of Validation of Cancellation
C To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of the draft cancellation message
The addressed time is local time date Time
A B C D E F G 1 ATTRIBUTE R
a Date and Time of Validation of C h a n g e o f Destination
C To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of the draf t Change of destination message
The addressed time is local time date Time
2 e-AD Update R
EXCISE DUTY [CAP. 382. 113
a S e q u e n c e Number
C To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch upon validation of the draf t Change of destination message
Set to 1 at initial validation of the e-AD and then incremented by 1 upon each change of destination
n..5
b ARC R Provide the ARC of the e-AD of which the destination is changed
an21
c Journey time D ‘R’ when the journey time changes fo l lowing the change of destination
P r o v i d e t h e n o r m a l p e r i o d o f t i m e necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Example s : H12 , o r D04) . Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92
an3
d C h a n g e d Tr a n s p o r t Arrangement
D ‘ R ’ w h e n t h e p e r s o n responsible for arranging t h e t r a n s p o r t c h a n g e s following the change of destination
Iden t i fy the pe r son respons ib le fo r arranging the transport using one of the following values: 1 = Consignor 2 = Consignee 3 = Owner of goods 4 = Other
N1
e Invoice Number D ‘ R ’ w h e n t h e i n v o i c e changes fo l lowing the change of destination
P r o v i d e t h e n u m b e r o f t h e i n v o i c e relating to the goods. If the invoice has not yet been prepared, the number of the del ivery note or any other t ransport document should be given
an..35
f Invoice Date O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’ when the Invoice Number has changes fo l lowing the change of destination
The date of the document shown in box 2e
date
g Transport Mode Code
D ‘R’ when the Transport Mode changes following the change of destination
Provide the mode of transport using the codes in Annex II, Code list 7
n..2
3 C H A N G E D Destination
R
a D e s t i n a t i o n Type Code
R Prov ide t he new des t i na t ion o f t he movement using one of the following values: 1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC) 2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/ EC) 3 = Temporary regis tered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC) 4 = Direct delivery (Article 17(2) of Directive 2008/118/EC) 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC)
n1
4 TRADER New Consignee
D ‘R’ when the consignee changes fo l lowing the change of destination
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1, 2, 3 and 4 - ‘O’ for Destination Type Code 6 (See Des t ina t ion Type Codes in box 3a)
For Destination Type Code: - 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee - 6 : p rov ide the VAT iden t i f i ca t ion number of the person representing the consignor at the office of export
an..16
A B C D E F G
114 CAP. 382.] EXCISE DUTY
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
5 TRADER Place of Delivery
C - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2 and 3. (See Des t ina t ion Type Codes in box 3a)
Provide the actual place of delivery of the excise goods
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1 - ‘O’ for Destination Type Code 2 and 3 (See Des t ina t ion Type Codes in box 3a)
For Destination Type Code: - 1: provide a valid SEED registration n u m b e r o f t h e t a x w a r e h o u s e o f destination - 2 and 3: provide the VAT identification number or any other identifier
an..16
b Trader Name C - ‘R’ for Destination Type Code 1, 2 and 3 - ‘O’ for Destination Type Code 4 (See Des t ina t ion Type Codes in box 3a)
an.. 182
c Street Name C For box 5c, 5e and 5f: - ‘R’ for Destination Type Code 2, 3 and 4 - ‘O’ for Destination Type Code 1 (See Des t ina t ion Type Codes in box 3a)
an..65
d Street Number O an..11 e Postcode C an..10 f City C an..50 g NAD_LNG C ‘R’ if corresponding text
field is used Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
6 OFFICE Place o f D e l i v e r y - Customs
C ‘ R ’ i n c a s e o f e x p o r t (Destination Type Code 6) (See Des t ina t ion Type Codes in box 3a)
a O f f i c e R e f e r e n c e Number
R Provide the code of the office of export at which the export declarat ion wil l be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92. See Annex II, Code list 5
an8
7 TRADER New Tr a n s p o r t Arranger
C ‘R’ to identify the person responsible for arranging the transport if the value in box 2d is ‘3’ or ‘4’
a VAT Number O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
an..35
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11
A B C D E F G
EXCISE DUTY [CAP. 382. 115
e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
8 TRADER New Transporter
O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’ when the transporter changes following the change of destination
Identification of the new person carrying out the transport
a VAT Number O an..35 b Trader Name R an..
182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
9 T R A N S P O RT DETAILS
D ‘R’ when the t ransport d e t a i l s h a v e c h a n g e d following the change of destination
99x
a Transport Unit Code
R Provide Transport Unit Code(s), related to the transport mode indicated in box 2g, see Annex II Code list 8
n..2
b I d e n t i t y o f Transport Units
R Enter the regis trat ion number of the transport unit(s)
an..35
c I d e n t i t y o f C o m m e r c i a l Seal
D ‘R’ if commercial seals are used
P r o v i d e t h e i d e n t i f i c a t i o n o f t h e commercial seals, if used to seal the transport unit
an..35
d S e a l Information
O Provide any add i t iona l in format ion concerning these commercial seals (e.g. type of seals used)
an.. 350
e S e a l I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide language code, see Annex II, Code list 1
a2
f Complementary Information
O Provide any add i t iona l in format ion concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units
an.. 350
g Complementary I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
A B C D E F G
116 CAP. 382.] EXCISE DUTY
Table 4 (referred to in the second subparagraph of
Article 5(3), Article 5(6) and in point (b) of Article 6(2))
Notification of change of destination/ Notification of splitting
A B C D E F G 1 E X C I S E
MOVEMENT R
a N o t i f i c a t i o n Type
R To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f destination (in the case of Notification of Change of Des t ina t ion ) o r o f t he Member State of dispatch ( i n t h e c a s e o f Notification of splitting)
Provide the reason for the notification using one of the following values: 1 = Change of destination 2 = Splitting
n1
b N o t i f i c a t i o n Date and Time
R To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f destination (in the case of Notification of Change of Des t ina t ion ) o r o f t he Member State of dispatch ( i n t h e c a s e o f Notification of splitting)
The addressed time is local time date Time
c ARC R To be provided by the competent authorities of t h e M e m b e r S t a t e o f destination (in the case of Notification of Change of Des t ina t ion ) o r o f t he Member State of dispatch ( i n t h e c a s e o f Notification of splitting)
Provide the ARC of the e-AD for which the notification is provided
an21
2 D O W N - STREAM ARC
C ‘R’ i f the Not i f ica t ion Type is 2 in box 1a To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch
9x
a ARC R To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f dispatch
an21
EXCISE DUTY [CAP. 382. 117
Table 5 (referred to in Article 6(1) and Article 8(2)) Splitting operation
A B C D E F G 1 e-AD Splitting R
a Upstream ARC R Provide the ARC of the e-AD to be split See Annex II, Code list 2
an21
2 C H A N G E D Destination
R
a D e s t i n a t i o n Type Code
R Provide the destination of the movement using one of the following values: 1 = Tax warehouse (point (i) of Article 17(1)(a) of Directive 2008/118/EC) 2 = Registered consignee (point (ii) of Article 17(1)(a) of Directive 2008/118/ EC) 3 = Temporary regis tered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC) 4 = Direct delivery (Article 17(2) of Directive 2008/118/EC) 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC) 8 = Unknown destination (consignee unknown; Article 22 of Directive 2008/ 118/EC)
n1
3 e - A D S p l i t Details
R 9x
a Local Reference Number
R A unique serial number assigned to the e- AD by the consignor which identifies the c o n s i g n m e n t i n t h e r e c o r d s o f t h e consignor
an..22
b Journey time D ‘R’ when the journey time changes fo l lowing the splitting operation
P r o v i d e t h e n o r m a l p e r i o d o f t i m e necessary for the journey taking into account the means of transport and the distance involved, expressed in hours (H) or days (D) followed by a two digits number. (Example s : H12 , o r D04) . Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92
an3
c C h a n g e d Tr a n s p o r t Arrangement
D ‘R’ when the the person responsible for arranging t h e t r a n s p o r t c h a n g e s fol lowing the spl i t t ing operation
Iden t i fy the pe r son respons ib le fo r arranging the first transport using one of the following values: 1 = Consignor 2 = Consignee 3 = Owner of goods 4 = Other
n1
4 TRADER New Consignee
D ‘R’ when the consignee changes fo l lowing the splitting operation
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1, 2, 3 and 4 - ‘O’ for Destination Type Code 6 (See Des t ina t ion Type Codes in box 2a)
For Destination Type Code: - 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee - 6 : p rov ide the VAT iden t i f i ca t ion number of the person representing the consignor at the office of export
an..16
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11
118 CAP. 382.] EXCISE DUTY
e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
5 TRADER Place of Delivery
C - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2 and 3 (See Des t ina t ion Type Codes in box 2a)
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1 - ‘O’ for Destination Type Code 2 and 3 (See Des t ina t ion Type Codes in box 2a)
For Destination Type Code: - 1: provide a valid SEED registration n u m b e r o f t h e t a x w a r e h o u s e o f destination - 2 and 3: provide the VAT identification number or any other identifier
an..16
b Trader Name C - ‘R’ for Destination Type Code 1, 2 and 3 - ‘O’ for Destination Type Code 4 (See Des t ina t ion Type Codes in box 2a)
an.. 182
c Street Name C For box 5c, 5e and 5f: - ‘R’ for Destination Type Code 2, 3 and 4 - ‘O’ for Destination Type Code 1 (See Des t ina t ion Type Codes in box 2a)
an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50
g NAD_LNG C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
6 OFFICE Place o f D e l i v e r y - Customs
C ‘ R ’ i n c a s e o f e x p o r t ( C h a n g e d D e s t i n a t i o n Type Code 6) (See Des t ina t ion Type Codes in box 2a)
a O f f i c e R e f e r e n c e Number
R Provide the code of the office of export at which the export declarat ion wil l be lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92 See Annex II, Code list 5
an8
7 TRADER New Tr a n s p o r t Arranger
C ‘R’ to identify the person responsible for arranging the transport if the value in box 3c is ‘3’ or ‘4’
a VAT Number O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’
an..35
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
A B C D E F G
EXCISE DUTY [CAP. 382. 119
8 TRADER New Transporter
O T h e M e m b e r S t a t e o f dispatch may decide to make this data ‘R’ when the transporter changes fol lowing the spl i t t ing operation
Identification of the person carrying out the new transport
a VAT Number O an..35 b Trader Name R an..
182 c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
9 T R A N S P O RT DETAILS
D ‘R’ when the t ransport d e t a i l s h a v e c h a n g e d fol lowing the spl i t t ing operation
99X
a Transport Unit Code
R Provide the Transport Unit Code(s). See Annex II Code list 8
n..2
b I d e n t i t y o f Transport Units
R Enter the regis trat ion number of the transport unit(s)
an..35
c I d e n t i t y o f C o m m e r c i a l Seal
D ‘R’ if commercial seals are used
P r o v i d e t h e i d e n t i f i c a t i o n o f t h e commercial seals, if used to seal the transport unit
an..35
d S e a l Information
O Provide any add i t iona l in format ion concerning these commercial seals (e.g. type of seals used)
an.. 350
e S e a l I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
f Complementary Information
O Provide any add i t iona l in format ion concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units
an.. 350
g Complementary I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
10 E-AD Body R A separate data group must be used for each product composing the consignment
999x
a B o d y R e c o r d U n i q u e Reference
R Provide a unique sequential number, starting with 1
n..3
b Excise Product Code
R Provide the applicable excise product code, see Annex II, Code list 11
an..4
c CN Code R Provide the CN Code applicable at the da t e o f submis s ion o f t he sp l i t t i ng operation
n8
A B C D E F G
120 CAP. 382.] EXCISE DUTY
d Quantity R Provide quantity (expressed in the unit of measurement associated with the product code - See Annex II, tables 11 and 12) For a movement to a registered consignee referred to in Article 19(3) of Directive 2008/118/EC, the quant i ty shal l not e x c e e d t h e q u a n t i t y w h i c h h e i s authorised to receive F o r a m o v e m e n t t o a n e x e m p t e d organisation referred to in Article 12 of Directive 2008/118/EC, the quantity shall not exceed the quantity registered in the excise duty exemption certificate
n.. 15,3
e Gross Weight R P r o v i d e t h e g r o s s w e i g h t o f t h e consignment ( the excise goods wi th packaging)
n.. 15,2
f Net Weight R Provide the weight of the excise goods without packaging
n.. 15,2
i Fiscal Mark O Provide any add i t iona l in format ion concerning the fiscal marks required by the Member State of destination
an.. 350
j F i s c a l M a r k _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
k F i s c a l M a r k Used flag
D ‘R’ i f f i scal marks are used
Provide ‘1’ if the goods contain or carry fiscal marks or ‘0’ if the goods do not contain or carry fiscal marks
n1
o Density C ‘R’ if applicable for the excise good in question
Provide the density at 15°C, if applicable in accordance with the table in Annex II, Code list 11
n..5,2
p C o m m e r c i a l Description
O T h e M e m b e r S t a t e o f dispatch may decide to make this data required
Provide the commercial description of the goods in order to identify the products transported
an.. 350
q C o m m e r c i a l D e s c r i p t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
r Brand Name of Products
D ‘R’ if the excise goods have a brand name
Provide the brand name of the goods, if applicable
an.. 350
s Brand Name of Products _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
11 PACKAGE 99x a K i n d o f
Packages Code R Provide the kind of package, using one of
the codes in Annex II, Code list 9 a2
b N u m b e r o f Packages
C ‘R’ if marked ‘Countable’ Provide the number of packages if the packages are countable in accordance with Annex II, Code list 9
n..15
c I d e n t i t y o f C o m m e r c i a l Seal
D ‘R’ if commercial seals are used
P r o v i d e t h e i d e n t i f i c a t i o n o f t h e commercial seals, i f used to seal the packages
an..35
d S e a l Information
O Provide any add i t iona l in format ion concerning these commercial seals (e.g. type of seals used)
an.. 350
e S e a l I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
A B C D E F G
EXCISE DUTY [CAP. 382. 121
Table 6 (referred to in Article 7 and Article 8(3)) Report of receipt/Report of export
A B C D E F G 1 ATTRIBUTE R
a Date and Time of Validation of R e p o r t o f Receipt/Export
C To be p rov ided by the competent authorities of t h e M e m b e r S t a t e o f destination/export upon validation of the Report o f r e c e i p t / R e p o r t o f export
The addressed time is local time date Time
2 E X C I S E MOVEMENT e-AD
R
a ARC R Provide the ARC of the e-AD See Annex II, Code list 2
an21
b S e q u e n c e Number
R Provide the sequence number of the e-AD n..5
3 T R A D E R Consignee
R
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1, 2, 3 and 4 - ‘O’ for Destination Type Code 6 - D o e s n o t a p p l y f o r Destination Type Code 5 (See Des t ina t ion Type Codes in box 1a of Table 1)
For Destination Type Code: - 1, 2, 3 and 4: provide a valid SEED registration number of the authorised warehousekeeper or registered consignee - 6 : p rov ide the VAT iden t i f i ca t ion number of the person representing the consignor at the office of export
an..16
b Trader Name R an.. 182
c Street Name R an..65 d Street Number O an..11 e Postcode R an..10 f City R an..50 g NAD_LNG R Provide the language code presented in
Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
4 TRADER Place of Delivery
C - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2, 3 and 5 (See Des t ina t ion Type Codes in box 1 a of Table 1)
Provide the actual place of delivery of the excise goods
a Tr a d e r Identification
C - ‘R’ for Destination Type Code 1 - ‘O’ for Destination Type Code 2, 3 and 5 (See Des t ina t ion Type Codes in box 1a of Table 1)
For Destination Type Code: - 1: provide a valid SEED registration n u m b e r o f t h e t a x w a r e h o u s e o f destination - 2 , 3 a n d 5 : p r o v i d e t h e VAT iden t i f i ca t i on number o r any o the r identifier
an..16
b Trader Name C - ‘R’ for Destination Type Code 1, 2, 3 and 5 - ‘O’ for Destination Type Code 4 (See Des t ina t ion Type Codes in box 1a of Table 1)
an.. 182
122 CAP. 382.] EXCISE DUTY
c Street Name C For box 4c, 4e and 4f: - ‘R’ for Destination Type Code 2, 3, 4 and 5 - ‘O’ for Destination Type Code 1 (See Des t ina t ion Type Codes in box 1a of Table 1)
an..65 d Street Number O an..11 e Postcode C an..10 f City C an..50
g NAD_LNG C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
5 O F F I C E o f Destination
C ‘R’ for Destination Type Code 1, 2, 3, 4, 5 and 8 (See Des t ina t ion Type Codes in box 1a of Table 1)
a O f f i c e R e f e r e n c e Number
R Provide the code of the office of the competent authorities in the Member State of destination responsible for excise control at the place of destination. See Annex II, Code list 5.
an8
6 R E P O RT o f Receipt/Export
R
a Date of arrival o f t h e e x c i s e goods
R The date at which the movement ends in a c c o r d a n c e w i t h A r t i c l e 2 0 ( 2 ) o f Directive 2008/118/EC
Date
b G l o b a l Conc lus ion o f Receipt
R The possible values are: 1 = Receipt accepted and satisfactory 2 = R e c e i p t a c c e p t e d a l t h o u g h unsatisfactory 3 = Receipt refused 4 = Receipt partially refused 21 = Exit accepted and satisfactory 2 2 = E x i t a c c e p t e d a l t h o u g h unsatisfactory 23 = Exit refused
n..2
c Complementary information
O Provide any add i t iona l in format ion concerning the receipt of the excise goods
an.. 350
d Complementary i n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
7 R E P O RT o f Receipt/Export BODY
C ‘R’ i f the va lue of the G l o b a l C o n c l u s i o n o f Receipt is other than 1 and 21 (see box 6b)
999X
a B o d y R e c o r d U n i q u e Reference
R P r o v i d e t h e B o d y R e c o r d U n i q u e Reference of the associated e-AD (box 17a of Table 1) related to the excise product for which one of the codes other than 1 and 21 is applicable
n..3
b I n d i c a t o r o f S h o r t a g e o r Excess
D ‘R’ when a shortage or excess is detected for the Body Record concerned
Possible values are: S = Shortage E = Excess
a1
c O b s e r v e d S h o r t a g e o r Excess
C ‘R’ if Indicator in box 7b is given
Provide quantity (expressed in the unit of measurement associated with the product code - See Annex II, tables 11 and 12)
n.. 15,3
d Excise Product Code
R Provide the applicable excise product code, see Annex II, Code list 11
an4
e R e f u s e d Quantity
C ‘ R ’ i f t h e G l o b a l Conclus ion of Receip t code is 4 (see box 6b)
Provide quantity for each body record for w h i c h e x c i s e g o o d s a r e r e f u s e d (expressed in the unit of measurement associated with the product code — See Annex II, tables 11 and 12)
n.. 15,3
A B C D E F G
EXCISE DUTY [CAP. 382. 123
ANNEX II
(referred to in Article 2) Lists of codes
7.1 UNSATISFAC- T O RY REASON
D ‘R’ for each body record f o r w h i c h t h e G l o b a l Conclus ion of Receip t code 2 , 3 , 4 , 22 o r 23 applies (see box 6b)
9X
a Unsat isfactory Reason
R Possible values are: 0 = Other 1 = Excess 2 = Shortage 3 = Goods damaged 4 = Broken seal 5 = Reported by ECS (Export Control System) 6 = One or more body records wi th incorrect values
n1
b Complementary Information
C - ‘R’ i f Unsat isfactory Reason Code is 0 - ‘O’ i f Unsat isfactory Reason Code is 3, 4 or 5 (see box 7.1a)
Prov ide any add i t iona l in format ion concerning the receipt of the excise goods
an.. 350
c Complementary I n f o r m a t i o n _LNG
C ‘R’ if corresponding text field is used
Provide the language code presented in Annex I I , Code l i s t 1 to de f ine the language used in this data group
a2
A B C D E F G
1. LANGUAGE CODES These codes are extracted from the standard ISO 639.1 (Alpha-2 codes); in addition, two
out-of-standard codes have been added to be used in conjunction with a Latin character version of languages using a non-Latin character set, i.e.:
- bt - Bulgarian (Latin character) - gr - Greek (Latin character)
Code Description bg Bulgarian bt Bulgarian (Latin character) cs Czech da Danish nl Dutch en English et Estonian fi Finnish fr French ga Gaelic gr Greek (Latin character) de German el Greek hu Hungarian it Italian lv Latvian lt Lithuanian mt Maltese
124 CAP. 382.] EXCISE DUTY
2. ADMINISTRATIVE REFERENCE CODE
pl Polish pt Portuguese ro Romanian sk Slovak sl Slovenian (Slovene) es Spanish sv Swedish
Code Description
Field Content Field type Examples 1 Year Numeric 2 05 2 Identifier of the MS where the e-AD
was initially submitted Alphabetic 2 ES
3 Nationally assigned, unique code Alphanumeric 16 7R19YTE17UIC8J45 4 Check digit Numeric 1 9 Field 1 is last two digits of year of formal acceptance of movement. Field 3 must be filled with a unique identifier per EMCS movement. The way this field is
used is under the responsibility of the Member States, but each EMCS movement must have a unique number.
Field 4 gives the check digit for the whole ARC that will help detect an error when keying the ARC.
3. MEMBER STATES Must be identical to the codes of the standard ISO Alpha 2 code (1) (ISO 3166), limited to
the Member States, except: - For Greece, where EL instead of GR must be used. - For the United Kingdom, where GB instead of UK must be used. (1) UN/ECE Trade Facilitation Recommendation No 3, third edition, adopted by the Working Party on
Facilitation of International Trade Procedures, Geneva, January 1996, ECE/TRADE/201. 4. COUNTRY CODES Use the codes of the standard ISO Alpha 2 code (ISO 3166). 5. CUSTOMS OFFICE REFERENCE NUMBER (COR) The COR is composed of an identifier of the Member State (see Code list 3) followed by a
6-digit alphanumeric national number, example IT0830AB. 6. GUARANTOR TYPE CODE
Code Description 1 Consignor 2 Transporter 3 Owner of the Excise products 4 Consignee 12 Joint guarantee of the consignor and of the transporter 13 Joint guarantee of the consignor and of the owner of the Excise products 14 Joint guarantee of the consignor and of the consignee 23 Joint guarantee of the transporter and of the owner of the Excise products 24 Joint guarantee of the transporter and of the consignee 34 Joint guarantee of the owner of the Excise products and of the consignee 123 Joint guarantee of the consignor, of the transporter and of the owner of the Excise
products
EXCISE DUTY [CAP. 382. 125
124 Joint guarantee of the consignor, of the transporter and of the consignee 134 Joint guarantee of the consignor, of the owner of the Excise products and of the
consignee 234 Joint guarantee of the transporter, of the owner of the Excise products and of the
consignee 1234 Joint guarantee of the consignor, of the transporter, of the owner of the Excise
products and of the consignee 7. TRANSPORT MODE CODE
Code Description 0 Other 1 Sea Transport 2 Rail transport 3 Road transport 4 Air transport 5 Postal consignment 7 Fixed transport installations 8 Inland waterway transport 8. TRANSPORT UNIT CODE
Code Description 1 Container 2 Vehicle 3 Trailer 4 Tractor 9. PACKAGING CODES Use the codes of Annex 38, box 31 of Regulation (EEC) No 2454/93 10. CANCELLATION REASON CODE
Code Description 0 Other 1 Typing error 2 Commercial transaction interrupted 3 Duplicate e-AD 4 The movement has not begun at the date of dispatch 11. EXCISE PRODUCT
EPC CAT UNIT Description A P D T200 T 4 Cigarettes, as defined in Articles 4(1) and 7(2) of
Council Directive 95/59/EC N N N
T300 T 4 Cigars and cigarillos, as defined in Articles 3 and 7(1) of Directive 95/59/EC
N N N
T400 T 1 Fine-cut tobacco for the rolling of cigarettes, as defined in Article 6 of Directive 95/59/EC
N N N
T500 T 1 Other smoking tobacco, as defined in accordance with Articles 5 and 7(2) of Directive 95/59/EC
N N N
B000 B 3 Beer, as defined in Article 2 of Directive 92/83/EEC Y Y N W200 W 3 Still wine and still fermented beverages other than wine
and beer, as defined in Articles 8(1) and 12(1) of Directive 92/83/EEC
Y N N
Code Description
126 CAP. 382.] EXCISE DUTY
W300 W 3 Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in Article 8(2) and 12(2) of Directive 92/83/EEC
Y N N
I000 I 3 Intermediate products, as defined in Article 17 of Directive 92/83/EEC
Y N N
S200 S 3 Spirituous beverages, as defined in Article 20, first, second and third indent of Directive 92/83/EEC
Y N N
S300 S 3 Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes 2207 and 2208, other than spirituous beverages (S200)
Y N N
S400 S 3 Partially denatured alcohol, falling within Article 20 of Directive 92/83/EEC, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen in Article 27(1)(a) or (b) of that Directive, other than spirituous beverages (S200)
Y N N
S500 S 3 Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC, falling within CN codes other than 2207 and 2208
Y N N
E200 E 2 Vegetable and animal oils - Products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC)
N N Y
E300 E 2 Mineral oils (energy products) - Products falling within CN codes 2707 10, 2707 20, 2707 30, and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC)
N N Y
E410 E 2 Leaded petrol falling within CN codes 2710 11 31, 2710 11 51 and 2710 11 59 (Art ic le 20(1)(c) of Directive 2003/96/EC)
N N Y
E420 E 2 Unleaded petrol falling within CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49 (Art icle 20(1)(c) of Directive 2003/96/EC)
N N Y
E430 E 2 Gasoil, unmarked falling within CN codes 2710 19 41 to 2710 19 49 (Article 20(1)(c) of Directive 2003/96/ EC)
N N Y
E440 E 2 Gasoil, marked falling within CN codes 2710 19 41 to 2710 19 49 (Article 20(1)(c) of Directive 2003/96/EC)
N N Y
E450 E 2 Kerosene, unmarked falling within CN codes 2710 19 21 and 2710 19 25 (Article 20(1)(c) of Directive 2003/ 96/EC)
N N Y
E460 E 2 Kerosene, marked falling within CN codes 2710 19 21 and 2710 19 25 (Article 20(1)(c) of Directive 2003/96/ EC)
N N Y
E470 E 1 Heavy fuel oil falling within CN codes 2710 19 61 to 2710 19 69 (Article 20(1)(c) of Directive 2003/96/EC)
N N N
E480 E 2 Products falling within CN codes 2710 11 21, 2710 11 25, 2710 19 29 in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC)
N N Y
E490 E 2 Products falling within CN codes 2710 11 to 2710 19 69, not specified above, except products falling within CN codes 2710 11 21, 2710 11 25, 2710 19 29 other than in bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC)
N N Y
E500 E 1 L i q u e f i e d p e t r o l e u m g a s e s a n d o t h e r g a s e o u s hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC)
N N N
EPC CAT UNIT Description A P D
EXCISE DUTY [CAP. 382. 127
E600 E 1 Saturated acyclic hydrocarbons falling within CN code 2901 10 (Article 20(1)(e) of Directive 2003/96/EC)
N N N
E700 E 2 Cyclic hydrocarbons falling within CN codes 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC)
N N Y
E800 E 2 Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC)
N N Y
E910 E 2 Fatty-acid mono-alkyl esters, containing by volume 96,5% or more of esters (FAMAE) falling within CN code 3824 90 99 (Article 20(1)(h) of Directive 2003/ 96/EC)
N N Y
E920 E 2 Products falling within CN code 3824 90 99, if these are intended for use as heating fuel or motor fuel - others than Fatty-acid mono-alkyl esters, containing by volume 96,5% or more of esters (FAMAE) (Article 20(1)(h) of Directive 2003/96/EC)
N N Y
Note: The CN Codes used in the table for energy products are those of Commission Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001)
Legend of columns: EPC Excise Product Code CAT Excise product category UNIT Unit of measurement (from the list 12) A: Alcoholic strength must be given (Yes/No) P: Degree Plato may be given (Yes/No) D: Density at 15°C must be given (Yes/No) 12. UNITS OF MEASUREMENT Unit of measurement code Description 1 Kg 2 Litre (temperature of 15°C) 3 Litre (temperature of 20°C) 4 1 000 items
EPC CAT UNIT Description A P D
128 CAP. 382.] EXCISE DUTY
ANNEX
MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
1 1. Consignor Vat Number 2. Consignor’s excise No. 3. Reference No.
C op
y fo
r t he
c on
si gn
or 4. Consignee’s excise No. 5. Invoice No.
6. Invoice date
7. Consignee Vat Number 8. Competent authority at dispatch
7a. Place of delivery 10. Guarantee
9. Transporter 12. 13.
11. Other transport details 14. Proprietor
15. 16. Date of Dispatch 17. 1
18a. Marks and
numbers, No. and kind of
packages, description
of goods
19a. Community code (CN code) 24a. Sold in warehouse?
20a. Quantity 21a Gross weight (kg) Yes No
22a. Net weight (kg)
23a. Status Malta produced?
Yes No 18b. Marks
and numbers, No. and kind of
packages, description
of goods
19b. Community code (CN code) 24b. Sold in warehouse?
20b. Quantity 21b Gross weight (kg) Yes No
22b. Net weight (kg)
23b. Status Malta produced?
Yes No 18c. Marks
and numbers, No. and kind of
packages, description
of goods
19c. Community code (CN code) 24c. Sold in warehouse?
20c. Quantity 21c Gross weight (kg) Yes No
22c. Net weight (kg)
23c. Status Malta produced?
Yes No 25. Additional information (including consolidation details)
A Official use only 26. Boxes 1 - 25 certified correct Signatory’s company and telephone No.
Name of Signatory
Place and date
Signature
EXCISE DUTY [CAP. 382. 129
EXPLANATORY NOTES 1. General 1.1 The Internal Administrative Accompanying
Document ( IAAD) i s requ i red by the Exc ise Regulations.
Box 11 Other transport details: additional information, i .e. names of all subsequent transporters, means of transport registration numbers of means of transport and the number, type and identification of all commercial seals.
1.2 The document must be completed legibly and in a manner that makes entries indelible. Information may be pre-printed. No erasures or overwriting are permitted.
Box 12:For commercial use. Box 13:For commercial use.
Authorisation by the Excise authorities of a change to the place of delivery is to be shown in box B.
Box 14:Proprietor: name, address and registration number
1.3 The format of the IAAD is as laid down in the Excise Regulations. Alternatively commercial documents may be used provided that they contain the information required on the IAAD.
Box 15:For commercial use. Box 16:Date of removal from warehouse. Box 17:For commercial use.
1.4 Any unused space in boxes 18a to 24c is to be lined through so that nothing can be added. Three separate descriptions of merchandise may be entered which must be of the same excise category. The categories are mineral oils, tobacco products and alcohol/ alcoholic beverages.
Box 18a:Packages and description of goods; the marks a n d n u m b e r s o f e x t e r n a l p a c k a g e s , e g containers; the number of internal packages, eg cartons; the commercial description of the goods and the stock account reference under which they were last warehoused.
1.5 The accompanying document comprises three copies: copy 1, to be retained by the consignor copy 2, to be retained by the consignee, and copy 3, to be returned to the consignor to discharge the movement.
The description may be continued on a separate sheet attached to each copy. A packing list may be used for this purpose. Alcohol and alcoholic beverages other than beer must have the alcoholic strength shown (percentage by volume at 20ºC)
1.6 Copies 2 and 3 must accompany the goods during the movement.
Box 19a:Commodity code: the CN code
1.7 In cases where the document is utilised for movement using fixed pipelines, copies 2 and 3 are to be sent to the consignee by the fastest means available to the dispatching warehousekeeper. In all cases the document is to arrive at the place of delivery within 24 hours of receipt of the goods to which it relates.
Box 20a:Quantity - the number of items, expressed in thousands (cigarettes, cigars and cigarillos) - litres at 20ºC to two decimal places (alcohol and alcoholic beverages) - litres at 15ºC (mineral oil)
2. Headings Box 21a:Gross weight: the gross weight of the consignmentBox 1 Consignor: the full name and address.
Box 2 Consignor’s excise number: the approval n u m b e r o f t h e d i s p a t c h i n g w a r e h o u s e (SEED[VAT]number).
Box 22a:Net weight: the weight of the excise products without packaging is to be given in respect of alcohol and alcoholic beverages, mineral oils and for all tobacco prtoducts except cigarettes.
Box 23a:Indicate the status of the goods: ‘EU’ or ‘non EU’.
Box 3 Reference number: a unique reference number which identifies the consignment in the records of the consignor.
Box 4 For goods consigned to an excise warehouse, the a p p r o v a l n u m b e r o f t h a t w a r e h o u s e (SEED[VAT]number).
Box 24a:Indicate whether the goods have been sold w h i l s t w a r e h o u s e d : Y E S / N O ( d e l e t e a s appropriate)
Box 5 For commercial use. Box 6 For commercial use.
Indicate whether the goods were produced in Malta: YES/NO (delete as appropriate).
Box 7 Consignee: the full name, address and registration number. For goods to be exported, the person acting for the consignor at the place of exportation or shipment must be indicated.
Box 25:Additional information: Where the goods are to be consolidated during the movement, give details of the consolidator; name, registration number and address of premises where consolidation is to take place.
Box 7a For goods to be exported, the notation ‘EXPORT OUTSIDE THE MALTESE TERRITORY’ is to be made together with the place of export. For g o o d s w h i c h a r e t o b e p l a c e d u n d e r a community customs procedure (other than re lease for f ree c i rcula t ion) , the nota t ion ‘UNDER CUSTOMS PROCEDURE’ is to be made together with the place where the goods enter customs control.
If appropriate add the following certificate - “It is hereby certified that the beer described has been produced by an independent small brewery with a production in the previous year of .................. hectolitres.”
Box 26:Signatory’s company, etc: the document is to b e c o m p l e t e d b y, o r o n b e h a l f o f , t h e consignor. The company of the signatory of the document is to be identified.
Box 8 Address of local Excise Office Box A For official use only.
130 CAP. 382.] EXCISE DUTY
Box 9 Transporter: name and address Box 10 Guarantee: indicate whether provided by the
consignor, transporter or proprietor and state reference number of guarantee.
Box B If, during the movement, the destination of the goods is changed from that indicated in boxes 7 or 7a the consignor or his agent must indicate t h e n e w p l a c e o f d e l i v e r y i n B o x B . Furthermore, the consignor is obl iged to immediately notify the change of place of delivery to the Excise authorities.
Box C Certificate of receipt: to be given by the consignee. In cases where goods are exported o r p l a c e d u n d e r a c o m m u n i t y c u s t o m s p r o c e d u r e ( o t h e r t h a n r e l e a s e f o r f r e e circulation) a certificate is required from the Excise authorities)
EXCISE DUTY [CAP. 382. 131
MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
2 1. Consignor Vat Number 2. Consignor’s excise No. 3. Reference No.
C op
y fo
r t he
c on
si gn
ee 4. Consignee’s excise No. 5. Invoice No.
6. Invoice date
7. Consignee Vat Number 8. Competent authority at dispatch
7a. Place of delivery 10. Guarantee
9. Transporter 12. 13.
11. Other transport details 14. Proprietor
15. 16. Date of Dispatch 17. 2
18a. Marks and
numbers, No. and kind of
packages, description
of goods
19a. Community code (CN code) 24a. Sold in warehouse?
20a. Quantity 21a Gross weight (kg) Yes No
22a. Net weight (kg)
23a. Status Malta produced?
Yes No 18b. Marks
and numbers, No. and kind of
packages, description
of goods
19b. Community code (CN code) 24b. Sold in warehouse?
20b. Quantity 21b Gross weight (kg) Yes No
22b. Net weight (kg)
23b. Status Malta produced?
Yes No 18c. Marks
and numbers, No. and kind of
packages, description
of goods
19c. Community code (CN code) 24c. Sold in warehouse?
20c. Quantity 21c Gross weight (kg) Yes No
22c. Net weight (kg)
23c. Status Malta produced?
Yes No 25. Additional information (including consolidation details)
A Official use only 26. Boxes 1 - 25 certified correct Signatory’s company and telephone No.
Name of Signatory
Place and date
Signature
132 CAP. 382.] EXCISE DUTY
MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY New name/address: Authorised by (competent authority):
Request by: name/address of company: Reference No. Signature
Name and signatory: Signature Stamp Place and date:
C CERTIFICATION OF RECEPTION OR EXPORTATION  Goods received by consignee Date ...................................... Place ................................................. Reference No. ............................. Descrption of goods Excess Shortage
 Goods received by consignee
 Goods exported*/placed under a Community customs procedure (other than for free circulation)*
Means of transport ........................................................
date .......................................
 Name of signatory ................................................. Place/date ..................................................................... Signatory’s company Signature ...............................................................................
 Fiscal authority or Customs office Endorsement by f i scal author i ty ( i f required) or Customs office
Name
Address
*delete inapplicable A Record of control (continued)
EXCISE DUTY [CAP. 382. 133
MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
3 1. Consignor Vat Number 2. Consignor’s excise No. 3. Reference No.
C op
y fo
r r et
ur n
to th
e co
ns ig
no r
4. Consignee’s excise No. 5. Invoice No.
6. Invoice date
7. Consignee Vat Number 8. Competent authority at dispatch
7a. Place of delivery 10. Guarantee
9. Transporter 12. 13.
11. Other transport details 14. Proprietor
15. 16. Date of Dispatch 17. 3
18a. Marks and
numbers, No. and kind of
packages, description
of goods
19a. Community code (CN code) 24a. Sold in warehouse?
20a. Quantity 21a Gross weight (kg) Yes No
22a. Net weight (kg)
23a. Status Malta produced?
Yes No 18b. Marks
and numbers, No. and kind of
packages, description
of goods
19b. Community code (CN code) 24b. Sold in warehouse?
20b. Quantity 21b Gross weight (kg) Yes No
22b. Net weight (kg)
23b. Status Malta produced?
Yes No 18c. Marks
and numbers, No. and kind of
packages, description
of goods
19c. Community code (CN code) 24c. Sold in warehouse?
20c. Quantity 21c Gross weight (kg) Yes No
22c. Net weight (kg)
23c. Status Malta produced?
Yes No 25. Additional information (including consolidation details)
A Official use only 26. Boxes 1 - 25 certified correct Signatory’s company and telephone No.
Name of Signatory
Place and date
Signature
134 CAP. 382.] EXCISE DUTY
MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY New name/address: Authorised by (competent authority):
Request by: name/address of company: Reference No. Signature
Name and signatory: Signature Stamp Place and date:
C CERTIFICATION OF RECEPTION OR EXPORTATION  Goods received by consignee Date ...................................... Place ................................................. Reference No. ............................. Descrption of goods Excess Shortage
 Goods received by consignee
 Goods exported*/placed under a Community customs procedure (other than for free circulation)*
Means of transport ........................................................
date .......................................
 Name of signatory ................................................. Place/date ..................................................................... Signatory’s company Signature ...............................................................................
 Fiscal authority or Customs office Endorsement by f i scal author i ty ( i f required) or Customs office
Name
Address
*delete inapplicable A Record of control (continued)