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Bunkering (Fuels) Tax Act (Cap. 381) Consolidated

BUNKERING (FUELS) TAX [ CAP. 381. 1

CHAPTER 381

BUNKERING (FUELS) TAX ACT

To regulate the issuing of licences to bunker operators and to levy a tax on fuels supplied for bunkering.

28th April, 1995

ACT VIII of 1995, as amended by Act XXV of 2000; Legal Notice 425 of

2007; and Act XV of 2009.

1. The short title of this Act is the Bunkering (Fuels) Tax Act.

2. In this Act unless the context otherwise requires -

"Aut ho ri ty " m eans the Au tho r i t y f o r T r ansp or t i n Malt a established under the Authority for Tr ansport in Malta Act and includes any officer or employee of the Authority;
"bunkering" means the loading, discharging and transferring of fuels between a bunker barge or a road tanker or a marine terminal or a marine facility or any two or more of th e preceding, to a receiving ship where those fuels are for fuelling the same ship or its machinery;
"Customs" means the Comptroller of Customs and includes any o fficer or em p l oyee of his departmen t having an expressed or implied authority to act for the Comptroller;
"fuel" means any non volatile marine grade fuel oil used to fuel a ship or its machinery and includes lubricating oil and also those products falling under sub-headings H.S. 2710.00.69.00 and H.S.
2710.00.78.00 in the First Schedule to the Import Duties Act;
" M inis ter" unles s oth e rwis e s t ated me ans the M i niste r responsible for finance;
"ship" means every de scription of vessel of any size used in navigation, whether self propelled or not, and includes barges, oil rigs, pontoons and any other craft and similar vessels.

3. There shall be charged and levied by Customs on account of the Government of Malta a tax on fuels listed in the Schedule to this Act, supplied free from customs and other duties, for bunkering to ships, at the rates shown in the Schedule to this Act.

4. (1) The payment of the tax shall be due immediately upon the release of the fuel from the bonded installation, marine terminal or marine facility on the quantity of fuel measured or calculated by Customs as having been released.

(2) Notwithstanding the provisions of subarticle (1), Customs may make arrangements, subject to such guarantees and conditions as it may impose, for the payment of the tax leviable under this Act otherwise than on the release of fuels as mentioned in subarticle (1) hereof, and at such intervals as may be agreed.

Short title.

Interpretation. Amended by: XV. 2009.49.

Cap. 499.

Cap. 337.

Levy of tax.

Time and manner of payment of tax.

2 CAP. 381.] BUNKERING (FUELS) TAX
Responsibility for bunkering of fuels.

Grant of licences by regulatory authority. Substituted by: XXV. 2000.36. Cap. 423.

Power to make regulations. Amended by: XXV. 2000.36; L.N. 425 of 2007.

5. (deleted by XXV.2000.36).
6. No person shall distribute, sell, export or dispose in any other manner fuels supplied for bunkering unless under a licence issued by, o r agreem en t or arrangem e n t made w ith, the Malta Resources Authority in terms of the Malta Reso u r ces Auth ority Act.

7. (1) The Minister may by notice in the Gazette amend or substitute the rates of tax appearing in the Schedule to this Act:

Provided that the Minister may not by such notice increase the rate of tax leviable in accordance with this Act to more than two euro and thirty-three cents (2.33) per metric ton or part thereof.
(2) The Minister responsible for ports may, in consultation with the Authority, and with th e concurrence of the Minister m a ke regulations with respect to any matter which may be or is required to be prescribed by this Act and with respect to any other matter which may appear to be necessa ry or expedient for the better carrying out of the provisions of this Act.

Power of the Authority, of the Police and Customs.

8. (1) The release of fuel for bunkering shall take place under the supervision of Customs. The Authority shall have the right to supervise any bunkering operations and may impose charges for such supervision as may be prescribed by regulations.

(2) It shall be lawful for any officer of the Authority, Police or Customs to inspect at any time any place where fuel is stored or handled to ensure that the provisions of this Act are being complied with a n d that there is no evasio n of th e ta x, f ees and charge s imposed by this Act.

Offences and penalties. Amended by:

L.N. 425 of 2007.

9. (1) Any person who -

(a) is in any way concerned in any fraudulent evasion or attempt at evasion of any tax imposed by this Act; or
(b) aids, abets or assists in the commission of the offences referred to in the foregoing paragraph; or
(c) wilfully obstructs, impedes or delays any Authority, Customs or Police officer in the execution of his duties and powers under this Act; or
(d) contravenes any other provision of this Act,
shall be guilty of an offence and shall for every such offence be liable, on conviction by the Court of Magistrates, to a fine (multa) equivalent to twice the value of the fuel and the tax on the said fuel involved in the offence, or two thousand and three hundred and twenty-nine euro and thirty-seven cents (2,329.37), whichever is the higher.
(2) The liability imposed by subarticle (1) shall be without prejudice to any other liability imposed by any other law for the same offence.

Exemption or refund of tax.

10. The Minister may by order, and, subject to such limitations i n such order, exe m p t an y person from th e p a ym en t of th e t a x

BUNKERING (FUELS) TAX [ CAP. 381. 3
imposed by this Act or allow the refund of such tax.
SCHEDULE (Article 3)
Fuel falling under H.S. 2710.00.69.00; a tax of 93 cents per metric ton or part thereof.
Fuel falling under H.S. 2710.00.78.00; a tax of 47 cents per metric ton or part thereof.

Substituted by: L.N. 425 of 2007.