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Maltese Laws |
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; and Acts IV and XXII of 2011.
"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 o f the wort an d any pr ocess w h ereby beer of lower density or sp ecific 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 exc i se duty had been paid such that t h e r e su lt in g ad mi xt ure contains an actual alcoholic strength
by volume exceeding 0.5% vol;
"t he Comm unity" o r "terr itory of th e Comm unity" m ean s t he territories of the Member States;
"competent authority” means a body or authority which has a su per vi so ry o r r egu lat or y r ol e in a Mem ber State in
r elati on to excise goods;
"the Commissioner" has the same meaning assigned to it in the
Customs Ordinance;
"customs suspensive procedure or arrangement" means any one of the special procedures as provided for under Regulation (EEC) No 2 913 /92 rel a tin g to th e custo m s su perv ision to whi c h n on- Community goods are subjected u pon thei r entr y i n to th e Community
customs territory, temporary storage, free zones or free
Short title.
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.
Cap. 37.
warehouses, as well as any of th e arran g ements 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;
"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 Comm unity of excise goods un le ss the go od s
up on 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 St ate 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 co ndi ti ons fi xed by th e Co m mi ssi on er, to rec eive exci se go od s 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 cond itions fixe d by the Commissioner, to on ly 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 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, recei ved or dispatched under duty suspension
arrangements by an authorised warehouse keeper in the course of
h i s business, su bject to certain con d ition s l a id down b y the
Commissioner;
"third country" means any State or territory to which the Treaty is not applicable;
"th e T r eaty" means the Tr eaty establishi ng the European
Community.
(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 p
l aced on the m a rk et un der any descript ion of excise goo ds, 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.
Impositions of excise duty. Amended by: XIV. 1998.2; IX. 2001.4; XXII. 2011.5.
(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:
Tax point. Substituted by: II. 2002.10. Amended by: XIII. 2010.3; XXII. 2011.5.
(a) the departure of excise goods, including irregular 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 Com missioner 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 irretrievable l o ss of excise good s und er a d u ty su
sp en si on ag reement, as a result of t h e actu al natur e o f th e good s, of unforeseeable circumstances, as a result of force majeure, or as a co nseq uence of an au th orisati on grant ed by th e Co m mi ssion er, 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.
Duty on ingredients to be credited. Amended by: XXII. 2011.5.
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.
(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 the excise duty becomes payable under this Act.
8A. (1) When an irregularity occurs in relation to excise goods which are m oving under a dut y suspension arrangem en t 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 irregul arity, 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 ta ke place in the Member S t a t e where the
Irregularity. Added by: XIII. 2010.5. Amended by: XXII. 2011.5.
irregularity occurred.
(3) When it is not possible for the Commissioner to determine where th e i rregularity 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 th at they have Malta as their destination,
fail to arrive in Malta, and during the movement no i r regul arit y g i vi ng ri se to thei r release for co nsum pti on 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, inform ed
t hat the goods have not arriv ed at t hei r desti nat ion, a perio d o f o n e mon t h fro m th e date o f commu nicatio n o f t
h is 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 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.
(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 acc ordance 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 lay s d o wn , al lo w exci se g o o d s to be m o v e d un der a du ty 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 z e ro 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.
Movement of excise goods under a suspension of excise duty.
Added by: XIII. 2010.5.
Amended by: XXII. 2011.5.
(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
Production, processing and holding of excise goods.
Amended by: IX. 2001.5.
Substituted by: II. 2002.13.
Amended by: XXII. 2011.5.
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:
Records and statements. Substituted by: II. 2002.14. Amended by: XIII. 2010.6; XXII. 2011.5.
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 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.
(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 goo ds only occasionally, the authorisation 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.
Consignee may be any professional trader.
Added by: II. 2001.15. Amended by:
XIII. 2010.7; 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.
(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.
Suspension or revocation of registration. Amended by: II. 2002.16; XXII. 2011.5.
Marking of storage tanks and vessels and of excise goods.
Amended by: II. 2002.17; XXII. 2011.5.
(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
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.
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 dut y payabl e on any goo ds i n re sp
ect of wh ich the o ffence is committed, whichever shall be the higher, or to imprisonment for a
term not exceeding six months, or to both such fine 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 fine ( multa ) not ex ceeding twent y -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.
(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 ma y bec o me ne ces sary from t ime to t ime, an d such amendments may also be made with an aim to ensure that the Customs Tariff
Headings under which the respective excise goods are classified conform wi th the Harm oni zed Co mm odi 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.
(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 t h e 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;
(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 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 bee n relea s ed by the authoris ed ware house ke eper for consumption,
provided such exci se g o o d s are destroy e d un der
Exemptions. Amended by: IX. 2001.7; II. 2002.19; XIII. 2010.9;
XXII. 2011.5.
Cap.191.
conditions laid down by the Commissioner.
Excise goods acquired by a private individual. Added by:
XIII. 2010.10. Amended by:
XXII. 2011.5.
(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 indi vidual using atypical
modes of transport.
Excise goods already released for consumption. Added by:
XIII. 2010.10. Amended by: XXII. 2011.5.
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 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 M a ltese territory shal l no t be r e gar d ed as h e
ld fo r commercial purposes in Malta.
(5) When excise duty for excise goods which were released for consum ption in Malta ha d become ch argeable and co llec t ed in
another M e mber S t ate, the Co mm issi o n er may r e qu est t h e au t h or it i e s of th e ot h e r Memb er St ate for a reim
bursem e nt or remittance of the duty paid.
(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 released for consumption in terms of article
14B(1).
Added by:
XIII. 2010.10.
Amended by:
XXII. 2011.5.
(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 force on the date on w h ich the duty b e co
mes 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;
(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
Excise goods already released
for consumption in a Member State.
Added by: XIII. 2010.10. Amended by:
XXII. 2011.5.
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.
(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 S t ate, and it is not po ssibl e to deter mine w h ere the
irregularity occurred, th e ir regu lar ity shall be d eemed to have occurred in Malta:
Provided that if, before the expiry of a period of three years from t h e dat e on which the excise go ods w e re acqu ired , i t
i s ascertai n ed in wh ich Memb er S t at e the irr e g u lari ty actual l y 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 a r t i cl e 14D(4) ( a ) an d fro m any person who parti ci p at ed in the irregularity:
Provided that, if the excise goods were released for consumption, the Commissioner shall, upon request, reimburse or remit
the excise duty in the Member State where the irregularity occurred or was detected. Furthermore, the Commissioner shall release
th e guarantee lodg ed pursuant to arti cl e 14 (C)(2)(a ) or article 14D(4)(a).
(4) For the purposes of this article, "irregularity" means a situatio n occurri ng during a m ovement of excise
go ods 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.
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 co nsum ption may, at the request of the person concerned, be reimbursed or remitted by the Minister where those goods
were released for consumption in the situat ions i d entified by the Minister and in accordance with the conditions that the Minister
shall lay down b y a notice in the Gazett e for t h e purpose of preventing any possible evasion or abuse. Such reimbursement or
remissio n 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) hereof to the exporter , or i n an y case falling under 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.
Drawback. Amended by: II. 2002.20; XIII. 2010.11; XXII. 2011.5.
(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
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.
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 submits statements to the Commissioner which are false or incorrect or incomplete in any material detail,
or does or omits or suffers to be done or omitted any act or thing, with intent to evade the duty leviable under this Act, or
being the person in whose name a tax warehouse is registered fails to report, within the time prescribed by regulations 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; 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 of the relevant Schedule to this Act; or
(n) knowingly aids, abets or assists in the commission of any of the foregoing offences;
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) of not less than three times the excise duty on such excise goods, which fine may exceed twenty-five thousand euro (€25,000):
Provided further that one-third of this amount shall be dee m ed as a civil debt owed an d pa yab l e to t h e Dep art m ent
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 whic h the conviction relates shall be forf eited in favour of the Gove rnment, and such forfeiture
shall be execute d without th e 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.
(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
Penalty instead of proceedings in terms of this Act. Added by:
I. 2010.57. Amended by:
XXII. 2011.5.
Forfeiture. Amended by: II. 2002.22. Substituted by: I. 2010.58. Amended by: XXII. 2011.5.
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, 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, whet her movable or im movable, within which the un custom ed or g oods liable to forfeitu re are foun d, shall be forfeited:
Provided that no vessel shall be liable to forfeiture under th e provisions of this article u n less such vessel is und er two hundred
and fifty tons net registered tonnage.
(3) With regard to any vessel of or exceeding two hundred and fifty to ns n e t regi stered t onn age, i t sh all be l a wful fo
r 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 Comm issi oner 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.
(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 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.
(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 warehou se is reg i stered, w ho is i n p o ssessio n o f any
boo ks, documents including machine readable material or other records shall lik ewise be u nder a dut y to pro duce 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).
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.
(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 issue a search warrant.
(2) A search warrant issued under this article shall be sufficient authori t y for the excise of ficer named therein, al
one or 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
named or specified in
the warrant, to search such premises, place or vehicle, to examine anyt hin g foun d t h erein or ther eat, to inspect any record
found therein or th ereat and, if there are reasonabl e groun ds for susp ect in g th at an yt hi ng f o un d th er ein or t h e
r ea t is li ab le 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.
Issue of a search warrant.
Added by: IX. 2003.82.
(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
Power to stop vehicles. Added by:
IX. 2003.82.
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 shall, at the request of an excise officer in uniform or a Police officer,
stop such vehicle.
(3) Any person in charge of a vehicle shall, whether such vehicle 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 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 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 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.
(a) examine a vehicle,
(b) carry out such searches of a vehicle as may appear to the excise officer to be necessary to establish whether
-
(i) anything on or in the vehicle or in any manner attached to the vehicle 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 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, and
(d) question the person in charge of the vehicle in relation to the vehicle or anything on or in any manner attached to the vehicle,
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 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 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.
(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, or anything attached
to any vehicle, for use or capable of being used for combustion in the engine of the vehicle, whether or not the vehicle is attended,
(b) examine or inspect any vehicle or anything attached to any vehicle for the purposes of paragraph (a),
(c) question -
(i) the owner of any vehicle,
(ii) any person who for the time being stands registered as the owner of any vehicle,
(iii) any director, manager or principal officer of such owner where the registered owner is not one or more individuals,
or
(iv) the person in charge of any vehicle,
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.
(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,
Entry and search of premises.
Added by: XI. 2003.82.
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 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,
(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.
(a) his or her name, address and date of birth,
(b) all such information in relation to the goods subject to excise duty as may be reasonably required by such excise officer
or member and which is in the possession or procurement of such person.
Obligation to give information. Added by:
XI. 2003.82.
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 officer in the custody of an officer of the Police force whereupon such officer
of the Police force shall either re l ease such person or proceed to
p r esent su ch p e rson b e fore a court and the provi sio n s of the Criminal Code relating to arrest shall mutatis mutandis apply to the excise officer and the officer of the Police force.
(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 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 examin ation, enquiries o r inve stigations as m ay reasonab
l y 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 or vehicle 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.
Power to detain.
Added by:
XI. 2003.82.
Cap. 9.
Detention of goods and vehicles. Added by:
XI. 2003.82. Amended by:
I. 2010.60.
Seizure of goods or vehicles.
Added by:
XI. 2003.82.
Amended by:
I. 2010.61.
(2) Any Police officer who has detained any goods or vehicles 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.
(2) Notice under subarticle (1) need not be given under this article to a person if the articles were detained in the presence
of the person, of the person suspected to have committed the offence that occasioned the seizure or in the case of an article seized
on any ship or aircraft, in the presence of the master or commander of such ship or aircraft.
(3) 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.
Notice of claim.
Added by:
XI. 2003.82.
Amended by:
XXII. 2011.5.
(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 hav e b
e en 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.
(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 t h inks fit and notwithstandi ng 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 sub a rticle (3), such claim a nt shall not b e entitl ed
to m a intain proceedings in any court on account of the seizure, detention, sale or destruction of the thing concerned.
(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 deal with articles seized. Added by:
XI. 2003.82. Amended by: XXII. 2011.5.
Power to grant, refuse or withdraw authorization. Added by:
I. 2010.62. Amended by:
XXII. 2011.5.
(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 proper, 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 or any other offence relating to property and
public security, public trust, government revenue or financial services.
(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.
(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, 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 su ch longer period as t h e Commissioner m a y, in exceptional cases, allow.
(6) An appeal shall, subject to subarticle (12), be determined by the Com missioner wi thin a peri od 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 deter m inat ion of t h e ap p eal and the reas ons for 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 v e hicles to w h ich the appeal re lat e s are to be produced to
the Commissioner for inspection, if so required.
(12) Where an appeal has not been determined by the Comm ission er wi thin the tim e ref e rred to in sub a rticl
e (6 ) th e Commissioner shall be deemed to have refused the appeal.
(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 such determination,
whi c hever is t h e earl ier, giv e n o ti ce in writ in g to hi m o f su ch intention.
(3) (a) Subject to paragraph (c), where a notice or other
Appeal to Administrative Review Tribunal. Added by:
XI. 2003.82. Amended by:
I. 2010.63;
L.N. 336 of 2010;
XXII. 2011.5.
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 au tho rised to be serve d by the Commissioner on an app e l l ant under
thi s article may be sent to the advocate, accountant or other agent of the appellant and a notice so served is deemed to have
been served on t h e appellant unless t h e appellant p r oves to th e satisfaction of the Board, 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 g i ven in an y proceedin
gs by production by an of ficer 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 sig n atur e, o r t
h at th e person si gni ng an d g i vi ng it w a s 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 t h e C o m m i s si oner t a ken in hi s re gard , he may app eal to the
A dmi nistrativ e Review Trib unal est abli sh ed by art icle 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), co nfi r m, reverse or vary, in who l e or in part, the o r ig inal 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 any proceedings before the said Tribunal and the words "public ad min istr at io n" in t h e said enactment shall b e co nstr ued 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 rela ti ng to excise re ferred 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 Ad m i n i strative Review Tr ib unal 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 th e Commissioner in accordance with the pr ovisions 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.
(10) Notice of the decision on appeal and the reasons therefor shall be given in writ ing to the appell ant w ho shall also be in
fo rm ed of his rights of any further appeal in term s of the Administrative Justice Act.
Cap. 490.
Security for duty in dispute.
Added by: XI. 2003.82.
Amended by:
L.N. 336 of 2010;
XXII. 2011.5.
No appeal pending criminal prosecution.
Added by: XI. 2003.82.
Excise officers may be given powers of Executive Police. Added by:
XI. 2003.82.
(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. Cap. 9.
36. (1) All proceedings under this Act shall be taken in the name an d o n b e h a l f of th e Commi ssi oner before th e Co urt 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 C r i m i n al A p p eal from a ny ju dg men t gi ven b y t h e Co urt o f Magistrates in respect of criminal proceedings arising
out of the provisions of this Act.
(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.
Saving of other laws.
Amended by: II. 2002.24;
IX. 2003.81.
Appropriation and seizure of goods, security, etc. Amended by:
II. 2002.25; IX. 2003.81;
XXII. 2011.5.
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 p o ssession of the autho r ised 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 prescrib ed. Such n o tice shall be giv e n to su
ch auth orised 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 authoris ed 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 serv ed on th e Co m mi ssio ner wi th in t wo day s of fi lin g,
a nd th e 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.
(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 applica tio n u nder t his ar ti cle shal l b e dra w n up , an d fo r t h
e p r oc ed ure t o be fo l l o w ed i n an y su ch 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.
Cap. 12.
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.
FIRST SCHEDULE
First Column List of Excise Goods | Second Column Relevant Schedule |
Alcoho l and alcoholic beverages to th e extent as shown in the relevant schedule to this Act. | Second Schedule |
Manufactured toba cco 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 |
SECOND SCHEDULE Amended by: VII. 1996.4.
ALCOHOL AND ALCOHOLIC BEVERAGES
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.
Description of excise goods | Rate of Excise Duty |
BEER If produced by small and independent breweries with an annual production not exceeding 200,000 hectolitres of beer. Pro d u c ts co ntai ni ng a mi xt ure o f beer w i t h non - alcoholic drinks. The term 'beer' covers an y prod uct fal ling with in Cu sto m s Ta rif f Head ing No . 2203 o r any product containing a mixture of beer with non-alcoholic drinks falling within Customs Tariff Heading No. 2206, in either case with an actual alcoholi c strengt h by volume exceeding 0.5% vol. WINE 1. The term 'still wine' covers all products falling within Cu stom s Ta rif f Heading Nos. 2204 and 2205, 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 i n th e fi ni shed pr od uct 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 wit h in Custo m s Ta ri ff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and 2205 and which: | €1.50 per hectolitre per degree Plato €0.75 per hectolitre per degree Plato €0.25 per hectolitre per degree Plato 0 |
- 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 i n th e fi ni shed p r od uct is entirely of fermented origin.
FERMENTED BEVERAGES 0
1. The term 'still fermented beverages' covers all products falling within Customs Tariff Heading Nos. 2204 and
2205 but not falling under Wine above, and products falling within Customs Tariff Heading No. 2206, except other sparkli ng ferm
ented 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 alcohol contained
in the product is ent i rely o f fermented origin.
2. The term 'sparkling fermented beverages' covers all products falling within Customs Tariff Heading No.
2 206 0 0 30 as w ell as produ cts fal li ng wi th in Cu st om s
Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and
2205 not mentioned under 'Wine' 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 alcohol
contained in the product is ent i rely o f fermented origin.
INTERMEDIATE PRODUCTS €150.00 per hectolitre
The term 'intermediate products' covers all products of an actual alcoholic strength by volume exceeding 1.2% vol., but not
exceed ing 22% vol., an d falling within Customs Tariff Heading Nos. 2204, 2205 and 2206 but not mentioned under Beer or Wine or
Fermented Beverages above.
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 wh ich are no t en ti rel y o f fer m ented or ig in , 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%
Spirit based flavoured beverages of an alcoholic content over 1.2% but not exceeding 7%
The term 'ethyl alcohol' covers:
- all products with an actual alcoholic strength by volume exceeding 1.2% volume which fall within Customs Ta ri ff H ead in
g No s. 22 07 a nd 22 08 , ev en w h en t h o s e 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 pro duct s describ e d i n t h i s Schedu le are exemp t from the payment of excise duty under such conditions which the Minister
m a y prescribe for the purpose of ensuring the correct and straight forward 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 Comm issioner an d used for the m a nu facture 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.;
€0.14 per % vol. per litre
€0.40 per % vol. per litre
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 co nsu m pti on on bo ar d sh ips or ai rcraft t r avell i ng 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.
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
- 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)
THIRD SCHEDULE
MANUFACTURED TOBACCO
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.
Description of excise goods | Rate of Excise Duty |
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; | 47.0% of the retail price plus €28.00 per 1000 cigarettes but not less than €120.00 per 1000 cigarettes |
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. shal l, fo r exci se duty purpo se s, 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.
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 recomme nded b y t h e im po rt er or manufacturer for the retail sale of the cigarettes; where
no such price has been recommended, the retail price at which cigarettes of that description are normally sold by retail is used.
Cigars and Cigarillos €16.90 per 1000 units
The following shall be deemed to be cigars or 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, of reconstituted
tobacco, 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 10 g, and the circumference
over at least one third of the length is not less than
34 mm.rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted
tobacco, 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 10 g, and the circumference over
at least one third of the length is not less than 34 mm.
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.
Hand-rolling Tobacco €75.40 per kg. Other Smoking Tobacco
€75.40 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;
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 €23.96 per kg
Chewing Tobacco and Snuff €32.82 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.
Manufactur ed tobacco which is solely int end ed for scientific tests and for tests connected with p r oduct quality.
Manufact ured tob acco which is reworked by the producer
T obacco products to be sold for imme d ia te con s umptio n on bo ard ships or aircraft travelling to another EU country.
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.
FOURTH SCHEDULE ENERGY PRODUCTS
Description of excise goods | Rate of Excise Duty |
Leaded petrol falling within CN Codes 2710.11.31, 2710.11.51 and 2710.11.59. Unleaded pet r ol fallin g wi thin CN Co des 2710.11.41, 2710.11.45 and 2710.11.49. Ga s Oi l fal ling wit h in CN Codes 2710.19.41 to 2710.19.49 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. If used in the follo wing mari time commerci a l activities: | €588.18 per 1000 litres €469.38 per 1000 litres €382.40 per 1000 litres €142.09 per 1000 litres |
- 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 u s ed in the fol l owin g maritime co mm ercial 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 fishing purposes as laid down b y
Department of Fisheries 0
If used by pleasure sea-craft for direct voyages to
destinations outside the European Union 0
used for heating purposes €142.09 per 1000 litres
exceeding 0.005%, whether in blend or not €382.40 per 1000 litres
to 2710.19.69. €30.00 per 1000 Kgs
If used for electric power generation 0
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
2711.12 to 2711 . 13, except when used for heating
purposes €125.00 per 1000 Kgs
2711.12 to 2711.13, when used for heating purposes €34.94 per 1000 Kgs
2710.19.25 €382.40 per 1000 litres
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 pleas u r e ai rc ra ft fo r d i re ct
voyages to destinations outside the European Union 0
The term 'energy products' shall cover:
(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
3824.90.99 if these are intended for use as heating fuel or motor fuel;
(i) electricity falling within CN Code 2716.
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 motor fu el. Th e rate of du ty 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 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.
EXEMPTIONS
€0.30 per 1 gigajoule, gross calorific value
Energy products used for purposes other than as motor fuels or as heating fuels are exempt from the payment of excise duty under such
conditions which the Minister may prescribe for the purpose of ensuring the correct and straightfo rward application of such exemptions
and of preventing any evasion, avoidance or abuse.
FIFTH SCHEDULE
MOBILE TELEPHONY SERVICES
Added by: II. 2005.40.
Description of excise goods | Rate of Excise Duty |
Mobile Telephony Services (Leasing of lines and Top-Up Vouchers) | 3% |
SCHEDULE FIVE A Added by: IV. 2011.71.
Description of excise goods | Rate of Excise Duty |
Portland Cement excluding white cement | €9.00 per 1000 Kgs |
Amended by: XXV. 1997.6; XIV. 1998.5, 7;
L.N. 227 of 1999; IX. 2001.11. Substituted by:
L.N. 234 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.
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 article 9(3)( b ) o f the Act shall be mad e in writin g to th e 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 thos e 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; (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 na tu re . It sh
al l be c o ve red by t h e ob l i g a t i o n o f professional secrecy and shall enjoy th e protection extended to similar information
under the relevant laws of Malta.
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.
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 no ti f y th e C o m m i ssio n e r of any ma terial change or cha n ges affecting the said particulars sh all invalidate the
certi f icate of registration.
(6) The Commissioner may, for reasonable cause, vary the particulars required on the certificate of registration provided
that fourteen d a ys’ notice in writing are given to the auth orised warehouse keeper informing him of such variations.
Commissioner may refuse applications.
Certificate of registration.
Notification to
Commissioner.
When excise goods are produced.
Cap. 41.
Payment of duty and security.
How payment of duty is to be effected.
Assessment of duty.
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 regi stration of the relevant tax warehouse at any time.
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 t h e Spir its Or dinance and any oth e r specif ic prov ision s 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.
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 Gazette, on an entry containing such particulars as the 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 fr o m t h e authorised
warehouse keeper in the form of a sum of money deposited at the Custo m s Depart men t , or in some ot her form acceptable t o th
e Commissioner, for an amount not exceeding the duty estimated beforehand to become due during the periods between the times at which
payments are 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 pai d bef o r e su ch go od s ar e r e l eased or periodically as
may be al low e d by th e Co mmission er on the g ood s released d u ri ng 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.
11. The duty shall be assessed on the quantity as units, net kilos, litres or litres @ 15C. as appropriate and where applicable,
on the alcoholic streng th or specific gravity, as specified in the schedules to the Act, relevant to the particular goods.
12. (1) Save as is otherwise provided by any law excise goods produced in Malta may be kept by the authorised warehouse keeper
un der du ty susp en sio n wi t h i n th e precincts of a re giste r ed 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.
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.
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 operation sha l l be bo rne by t h e au th ori s ed w a rehou se keep er at the rat e s prevaili ng accordi ng
t o such regulations as may be m a de under the Act or the Customs Ordinance.
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
Keeping and moving of excise goods.
Colouring and marking.
When colouring and marking is to be made.
Cap. 37.
Keeping of records and accounts.
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
an d w h i c h are n o t sati sfacto r i l y show n to hav e been sol d 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 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 i n respect of l o sses occu rrin g u nder su sp ensio n arrangem e
nt s, 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 th e prod ucts during p r odu ct i on an d processing
, storage and transport. The Commissioner shall lay down the conditions under which these exemptions are granted.
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 dutie s a s are by law ves te d in an office r of the Execu tive Police in any place in conn ection with an of
fence committed or suspected of having been committed:
Provided that such functions, powers and duties as are by l a w reserv ed to of ficers ho ldin g t h e rank n o t below that o f
inspector of Police shall only be exercisable by officials not below the rank of Officer I.
Empowerment to act as Police Officer.
PART B
Alcohol and Alcoholic Beverages Regulations
1. The title of these regulations is Alcohol and Alcoholic
Beverages Regulations.
2. These regulations shall apply to alcohol and alcoholic products excluding beer and wine specified as excise goods by
the Excise Duty Act.
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.
4. (1) Any person who is an authorised warehouse keeper in th e go od s sp ec ifie d in reg u l at i o n 2 sh al l co nfo r
m wi th th e requirements of the relevant provisions of the Spirits Ordinance.
(2) The provisions of the Alcoholic Beverages Regulations and of any ot her reg ulat ion m ade u nder t he Spi ri ts O rdi nance
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.
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.
(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.
6. The Commissioner shall issue a certificate of registration in accordance with regulation 6 of the Excise Goods Regulations
and may w ith hol d t h e issue, o r revoke s u ch 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.
Title. Scope.
Definitions.
Conformity with the Spirits Ordinance.
Cap. 41.
S.L.41.02
Cap. 41.
Registration. Cap. 41.
Cap. 41. Applicant to
conform to Spirits
Ordinance.
Cap. 41.
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.
Submitting of statements.
9. (1) Imported spirits removed to a tax warehouse shall be treated in the same ma nner and sh all be subj ect t o the same
conditions as ar e 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.
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;
(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 reg u lation sh al l be gui lty o f an offence and shall be liable,
on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
11. (1) No person may manufacture, process, prepare for sale, expo se or offer for sale , sell or otherwise dispos e 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
cen tilit res capacity o r abo v e unless a band or st am p h a s b e en 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 provisi on of subregulation (1) any other
ethyl a l cohol not covered by the preceding paragraph , u nder su c h conditions as he may deem fit to impose.
12. (1) No containers immediately enclosing ethyl alcohol shal l be rele ased by Cust om s or shall be relea s ed 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 free of charge on application by the authorised warehouse keeper
or trader of ethyl alcohol.
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 prov i d ed fo r u n d e r t h e A c t o r an y ot he r l a w,
b e fo rfei te d to Government.
Affixing of band or stamp.
Containers with a band attached.
Forfeiture.
PART C
Manufactured Tobacco Regulations
1. The title of these regulations is Manufactured Tobacco
Regulations.
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;
"Customs Tariff" refers to the First Schedule to the Import Duties
Act and any Tariff substituting the same;
"other smoking tobacco" has the same meaning assigned to it in
Title. Definitions.
Cap. 337.
the Third Schedule to this Act;
"packet" includes any wrapper, carton, box, tin or other container immediately enclosing cigarettes.
Scope. 3. These regulations shall apply to tobacco, tobacco sub s t i t u t e s and pr odu cts t h ereo f whic h are spec ified as excise goods according to the Act.
Registration of tax warehouse.
Cigarettes sealed with a band.
Cigarettes to be sealed with a band.
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.
5. (1) No person may prepare for sale, expose or offer for sal e , se ll o r ot herw ise di spo s e o f an y cig a rett es ot
her t h a n 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.
6. (1) No cigarettes shall be offered for home consumption u n less t h e packet , bo x o r cont ainer i m m e di atel y en
closi ng the cigarettes has been sealed by a band or stamp affixed in such a manner as to ensure its destru ction whe n such packe
t , 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 on application by the authorised warehouse keeper of cigarettes.
Forfeiture. 7. Any quantity of cigarettes found in the possession 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.
Recommended retail price of cigarettes.
8. Excise duty on cigarettes 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.
9. When payment of excise duty is effected, the authorised warehouse keeper or registered trader is to declare in writing the
recommended retail price per packet of twenty cigarettes or part of such packet.
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, bo x, c art on o r ot her con tai
ne r in su ch 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.
11. The quantity of tobacco resulting after deducting the aggregate of t h e quantit y of tobacco l y ing in sto c k at
the tax warehouse, the quantity of products recorded as produced and the quantity of tobacco offals deemed unsuitable for production
and sti ll lyi ng at t h e tax warehou se from the quant ity recorded as introduced into the tax warehouse, shall be considered as
having been manufactured into the products for which the tax warehouse is regi st ered u n less th e autho r ised warehouse keeper
can prove otherwise to the satisfaction of the Commissioner.
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 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 n o t l a ter th an th e twent y - f ir st day of t h e mon t h
i mmedi atel y 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 regu lation shall be guil t y of an offence and shall be
liable on
How payment is indicated in the cases of locally manufactured cigarettes.
Presumption as to quantity of products manufactured.
Records and periodic statements.
Records to be kept under regulation 15 of Excise Goods Regulations.
Possession of tobacco products in contravention of
the Act and regulations.
Hand rolled cigarettes.
conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
13. The following records shall be kept by the authorised w a reho use kee p er o f t oba cco pro duc ts in acc ordan ce
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.
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 whatsoe v er or be in posses s i o n o f ci garet t es o r an y ot her 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 resp ect of which paymen t of drawback
has been allowed shall be deemed to be tobacco products in respect of which duty has not been paid.
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.
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 b e measur ed, wh ich h ad no t b een r ecen tly low ered
or raised in order to facilitate passage t h r ough pipelines or for any other purposes;
and all other terms shall have the meaning assigned to them by the
Act.
4. (1) Excise duty on petroleum oils of a density below 0.900 at a temperature of 1 5 °C shall be calcul ated per 1000 li
tres of product at a temperature of 15°C.
(2) Excise duty on gases shall be calculated on the net weight in kilograms.
5. Petroleum oil and gas storage installations shall for the p u rpo s e o f th ese regul at ions be deemed t o b e app
r oved tax w a reho uses i f so ap pro v ed by t h e Com missi oner, and sto r age installatio n keeper shal l lik ew ise be deemed
t o be an ap prov ed warehouse keeper.
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 pipeline, before noti f ication to and app r oval by t h e Commissioner.
7. (1) All storage tanks and service tanks shall be calibrated an d the capaci t y of al l pipelin es shall be ascertained
to t h e 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.
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.
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 constant temperature of 15ºC by the application of the appropriate volume correction coefficient.
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 o f dif f erent den s i t y shall only be mixed i n a
registered tax
Manner of calculating duty.
Installations as tax warehouses.
Plans to be approved by Commissioner.
Tanks, etc., to be calibrated, etc.
Landing of imported oil or gas.
Measurement of oil or gas.
Blending of certain fuels.
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 bu nkerin g fu el, as me rch a nd ise for ex po rt , or for an y oth e r 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 r eturn 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 b unk eri n g fuel , or for an y oth e r destination covered by an exemption order.
(3) In the case of duty free releases, the monthly return specified in sub-regulat ions (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 D e cember of each y e ar or as otherwise direct ed by th e 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 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 Com mission er 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.
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.
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 on conviction to a fine (multa) not exceeding twenty-five thousand euro (€25,000).
15. The authorised warehouse keeper shall be responsible to p r ovid e such measurin g applia nces, gauges, calibration an d conversion
t a bles, and any other instrument or tool w h ich the Com missio n er may r e q u i r e fo r ascertain in g the quan tit ies o
r relative densities of any product and furthermore shall afford such facilities and assistance as may be required by the Commissioner
or ex ci se officers d e legated by h im, for the exam in at io n, ta ki ng accou n t or fo r samp ling an y oil or gas on t h e
prem ises o f t h e 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
Records to be kept for purposes of Excise Goods Regulations.
Penalty.
Authorised warehouse keeper, etc., to provide measuring appliances, etc.
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 ware house shall be remitted to t h e Commissioner not later than five days following the last Sunday of ea ch calendar month in settlement of al l th e du ty d u e on t h e products so released up to that Sunday.
Fiscal marking of gas oils and kerosene.
17A. (1) In accordance with regulations 13 and 14 of the
Ex cise Goo d s Regulation s , g a s oil s f a lli ng within HS Co des
2710.19.41. 00, 2710.19. 45 .0 0 and 2710.19.49 .0 0 and kero sene
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
- (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.
17B. (1) There shall be added a national chemical marker, hereinafter referred to as "the marker", to all mineral
oils identified by the Commiss ioner 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 th e D e partm e n t of Cu sto m s against compensation. 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.
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 17A(1).
19. The prescribed 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 17A(2)(b).
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.
(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.
21. Marked oil must be stored separately from unmarked 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.
Time of marking.
Use of composite solution.
Storage of markers.
Storage of marked oil.
Labelling of delivery points for marked oil.
Particulars to be recorded on delivery notes.
Prohibitions relating to prescribed markers.
Prohibition relating to other markers.
Prohibition on importation of certain oil.
Offences, penalties and forfeiture.
Registration of means of transport.
23. Any person who supplies -
(a) gas oil marked under regulation 17A; or
(b) a quantity not exceeding two hundred and fifty litres of kerosene, marked under regulation 17A,
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.
24. (1) No oil may be marked except in the circumstances prescribed by regulation 17.
(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.
25. No person may add any chemical identifier or dye other than a marker to any gas oil or kerosene required by regulation 17 to
be marked.
26. No oil of a description required by regulation 17 to be marked may be imported where there has been added any substance
calculated to impede the identification of any marker.
27. (a) Where any person contravenes regulations 25 and 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 any 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 marked as prescribed 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 ar ticle 1 6 o f t h e Act an d any oi l sh al l b e liabl e to forfeiture as prescribed under article 17 of
the Act.
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, "DU T Y FREE". This l a bel sh al l b e of a size n o
t l e ss t h an 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.
30. Unless the context requires otherwise in regulations 31 to
33 hereof -
"commercial vehicle" means any motorized road vehicle which by its type o f construction an d e quipm en t is desig n ed
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 manufactu rer to all vehi cles of th e same type as th
e vehi cle in questio n and whose p e rm an ent fitt ing enables fuel t o be u s ed 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.
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 -
(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.
Definitions for the purposes of regulations 31 to
33.
Relief from the payment of excise duty.
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.
33. (1) The relief from the payment of excise duty is subject to the following conditions, and if any condition is not complied
with , t h e fu el shall, i f th e Com mission er do es not ap prov e otherwise, be liable to forfeiture.
Amount of fuel.
Conditions.
(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.
Cases when fuel is to be supplied either duty-free or duty-paid.
Operator to inform
Fuel Section.
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 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.
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.
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.
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.
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.
Requests for refund of excise duty paid in the price of fuel supplied duty-paid.
Production and sale of biodiesel.
ANNEX
PART E
Beer Regulations
PART I
1. The title of these regulations is Beer Regulations.
2. These regulations apply to beer as defined in the Second
Schedule.
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
Title. Applicability.
Definitions.
Breweries as tax warehouses.
Applications for registering a brewery.
Certificate of registration.
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 a n y bee r subje c t to excise duty, when the bee r 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 regul ati ons, wh ereby beer may be kept or mov e d und
er specified conditions without payment of duty.
PART II
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.
5. Applications for registering a brewery shall not be accepted in the name of a person who has been guilty o
f any offence under the Ac t or a ny law repe aled by the Ac t, and any registration of a brewery shall cease to be in force upon
t h e conviction of the person in whose name the brewery is registered.
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
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 i n who s e n a me t h e b r ewer y i s regist ered, shall be no tif 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.
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
8. (1) The person, firm, partnership or company in whose name the brewery is registered shall be responsible for the
payment of excise duty a s specified in ar ticle 3 of t h e Act, at the tim e payment of excise duty become s 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 o f mo ney deposited at the Custom s Depart ment, 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 a s being unmarketable a n d therefore not release d 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 mo reover that such beer is su bsequ e n tly d e str oyed un der customs
supervision.
Cessation of production.
Payment of duty and security.
Manner in which beer is to be produced.
PART IV
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 lowe r d e nsit y or sp eci fi
c g r av it y 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.
Keeping and moving of beer under duty suspension.
Chargeability, assessment and payment of duty.
PART V
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 ta x wareho use 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
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%
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 m onth 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
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.
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
Keeping of records and accounts.
Production of statements.
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 u naccount ed 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 p r eju d i ce t o an y ot h e r ac ti on w h ich m a y be t a ke n ag ain s t t h e 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.
Records to be kept of:
SCHEDULE I
(Regulation 12)
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.
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, k e g s an d o t her cont ai ners for each packagin
g 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.
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).
In this Schedule:
SCHEDULE III
(Regulation 11(4))
(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 % w/w | Sp. Gr | Sucrose % w/w | Sp. Gr | Sucrose % w/w | Sp. Gr | Sucrose % 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 |
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 |
PART F
Wine Regulations
1. The title of these regulations is Wine Regulations.
2. These regulations apply to wines and wine mixed with non- alcoholic beverages specified as excise goods by the Excise Duty
Act.
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;
"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.
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.
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 wa rehouse in wh ich 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.
(2) The provisions of article 9(5) 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.
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.
7. Excise duty leviable on imported wines shall be paid before such wines are released by Customs, or if removed to a
tax
Title. Scope.
Definition.
Cap. 436. Conformity with
the Wine Act.
Cap. 436. Registration of
production
establishment.
Cap. 436.
Cap. 436. Assessment of
duty.
Taxpoint for imported wines.
Taxpoint for wines produced in Malta.
Keeping of records and accounts.
Cap. 436.
warehouse, before release from such warehouse.
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.
9. (1) Without prejudice to the provisions of the Wine Act, the au thori s ed warehouse keeper shal l keep su ch records and
accounts as may be prescribed by the C o mmis sioner, so as to enable the latter to verify the correctness of the amount of excise
duty payable on the wines produced and released for h o me 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 su ch lo nger p e riod as the Commissio n er may al low or as m
a y 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).
PART G
Mobile Telephony Services Regulations
1. The title of these regulations is the Mobile Telephony
Services Regulations.
2. These regulations shall apply to all revenues generated by mobile telephony services as provided for in regulation 4.
3. Mobile telephony operators shall register with the Commissioner in terms of the Excise Duty Act, hereinafter referred
to as "the Act".
4. Excise duty shall be assessed on all the charges levied by mobile operators from their services including subscriptions and
top-up vouchers:
Provided that the term "operator" has the same meaning as defined in article 2 of the Electronic Communications (Regulation)
Act:
Title. Scope.
Registration. Cap. 382.
Assessment of duty.
Cap. 399.
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 telephony operator;
(d) free airtime.
5. The person, firm, partnership or company who is duly regi st ered with the Co mmissi oner shall b e respon sible
for the payment of excise duty as specified in article 3 of the Act at the time payment of excise duty becomes due.
6. (1) The records of the revenues generated by the services which are subject to excise duty by virtue of these regulations
shall b e made availabl e to the Co mm ission er for any necessar y verifications.
(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.
(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.
(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).
Payment of duty.
Keeping of records.
Statements.
Accounting period.
Penalty.
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;
"electro nic ad mini s trativ e do cu men t " means t h e do cu ment 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 mes s ages, the codes listed in Annex II sh all be applied.
Draft electronic document.
4. (1) When excise goods are moving under a duty su s p e n s i on arr a n g eme n t a nd a r e di sp at ch ed
from Ma lta , th e co nsig nor shal l su bm it 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 el ectronic administ rative 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 electr onic 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 t h e Act , t h e Commi ssi oner shall for w ard 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 t o in these regu lation s , r e ceiv e s an electronic administrative
document from a competent authority of another Member State, he shall forward it to the cons i gnee 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 shall forward the electro nic administrative 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
docum ent 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 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 m e n tio ned in t h is regu latio n, for excise goo ds who s e pl
ace o f destin atio n i s Malt a and the consig nee i s an au tho r i s ed warehousekeeper or a registered consignee, the
Commissioner shall f o rward th e can c el lati on messag e to t h e w a rehou sekeep er o r 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.
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 th e proviso of regu lation 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
Amendment of destination.
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 t h e c h ange of de sti n ation me s s a g e to
the c o mpete n t authorities of the Member State of destination mentioned in the original electronic administrative document.
(4) If the Commissioner receives a change of destination 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 el ectroni c ad mi nist rat i ve doc um en t, 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 comp et ent auth orit ies of the Memb er St ate of dest inati o n 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 new consignee in Malta as in the original electronic
adm i nistrativ e d o cument, the Com missioner shall i n form the consignee m e ntioned 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
administra tive document , the Commissioner may author ise the co nsig nor to o mit th e data co ncer nin g the co nsig nee in th
at document:
Provided that as soon as the data concerning the consignee are known, and at the latest at the end of the move ment, the consignor
shall, using the procedure referred to in regulation 5(9), transmit them to the Commissioner.
8. The Commissioner may allow, under the conditions fixed by the Comm issioner, that t h e consignor spl its a m ovement 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.
Splitting movement of energy products.
9. (1) The consignor wanting to split the movement of excise goods as provided for in regulation 8 shall complete the fields
of th e draft splitting operatio n m e ssage for each destination and submit it to the Comm ission er. The draft spl itting operat
i on 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 dr aft splittin g op eration 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 elec tronic administrative document is Malta, the Commissioner
sh al l forw ard t h e not ifi c at ion of sp litt ing to t h e consig nee mentioned in the original elect ro nic adm i ni st rat
i ve docum ent where the consignee is an authoris ed warehous ekeeper or a registered consignee.
(5) Where the data in the draft splitting operation message are
Consignor wanting to split movement.
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 d a y s after the en d of th e mo ve ment,
and except in cas es 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 receip t and if the data is not va lid, 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 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 com p leted by the Co mm issio n er on the b a sis of the endorsement drawn up by the
Commi ssio n er as r e f e rred to i n Article 793(2) of Commission Regulation (EEC) No 2454/93.
(2) The Commissioner shall carry out an electronic verification of th e data result ing from th e endorsem e n t referred to i
n 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 St ate for e xcise go od s w hi ch we re di spa tch ed
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 com puterised sy stem is unavai l able, 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 car r y the title “Fallback Accom p anying Document for move ments of exci se 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, t h e consigno r sh all sub m i t a draft electron ic administrative
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 com m unicate th e inform ation referred to in
regulation 5(9) or regu lat i on 8 u s ing al ternative m e ans of communication as directed by the Commissioner. Furthermore the
consignor shall inform th e Commissioner before the change of d e st inati on or sp lit tin g o f t h e mov e ment is ini tiated
an d 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 i n the change of dest ination messag e or the splitti
ng oper a tion message, as the case m a y 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 subm itted at the end of a m ovement of excise
goods within the deadline provided for in that regulation, either because the computerised system is unavailable or because, in
the situ ation referr ed to in r eg u latio n 12( 1), the p r ocedur es referred to in regulation 12(3) have not yet been carried
out, the consignee shall submit to the C o mmis sioner , 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 d o cum e nt refer r ed to in su b-r e gul atio n ( 1 ) to the
co mp etent 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
M a lta, from the c o mpe t ent author ities of the M e mber St ate of destination, the Commissioner shall forward the paper document
to the consignor or keep it available for him.
(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 regu lation 9(1), the procedu r
es referred t o in regulation 9(2) have not yet been carried out, the Commissioner shall send to the compe tent aut horities of
the Me mber 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
St ate o f export, the paper d o cum en t mentioned in the previous sub-regulation, h e sh all forward a copy of t h e 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 “Fallb ack R e port of Receipt/Report of Export for movements of excise goods under suspension of excise
duty”. The data requi red shall b e displayed i n 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.
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), (i v) a nd ( b) and (2) of the Act, through an endorsement by th e Commi ssi oner, b a sed o n ap prop ri ate evidence , th at the excise goods
dispatched have reached their stated destination or, in the case referred to in article 8B(1)( a )(iii ) of t h e Act, throug h an endorsement by the Commissioner, certifying that the excise goods have left the territory of the
Community from Malta.
(3) A document submitted by the consignee containing the same data as the report of rece ipt or th e report o f export
shall constitute appropriate evidence for the purposes of sub-regulation (1).
(4) Where appropriate evidence has been accepted by the Co mmi ssio n e r, i t sh al l end th e mo v e m e nt i n th e
co mp ut eri s ed system.
Report of receipt or report of export to constitute proof.
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 Stat es, t o establish mor e sim
pl ified proc edures fo r exci se g ood s t hat m ov e u nde r a d uty suspension arrangement and their movement between Malta
and any ot her tw o or more Mem b er S t a t es oc curs freq u ent l y an d regularly.
Simplified procedures.
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 = Subm iss i on f o r exp o rt 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 | ||||
a | Des tinat ion Type Code | R | Provide the destination of the movement using one of the following values: 1 = Tax wareho use (po int (i) of Article 17(1)(a) of Directive 2008/118/EC 2 = R e gis tered co nsig nee ( point (ii) o f Article 1 7(1 )(a) of Dir ective 200 8/11 8/ EC) 3 = Te mporar y re gistered consignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC) 4 = Dir e ct delivery (Article 17(2) of Directive 2008/118/EC) 5 = Exempted consignee ( point (iv) of Article 1 7(1 )(a) of Dir ective 200 8/11 8/ EC) 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC) 8 = Unk nown destin atio n (consignee unknown; Article 22 of Directive 2008/ 118/EC) | n1 | ||
b | Journey time | R | Prov ide th e normal p e riod of time neces sary for the j o urne y taking i n t o account the means of transport and the distance involved, expressed in hours (H) o r days (D) fo llowed by a two digits num ber . (Ex a mples: H12, or D04 ) . 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 | I den tify th e per s o n r e sp on s i ble 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 b e pr ov id ed by the competent authorities of the Member S t ate of dispatch upon validation of the draft e-AD | See Annex II, Code list 2 | an21 | |
e | Date and T i me of Validation of e-AD | R | To b e pr ov id ed by the competent authorities of the Member S t ate of dispatch upon validation of the draft e-AD | The addressed time is local time | date Time |
A | B | C | D | E | F | G |
f | S e quence Number | R | To be pr ov ided b y th e co mpeten t authorities of th e M e mb er S t a t e of dispatch upon validation of the draft e-AD and for e ach cha n ge of destination | Set to 1 at initial validation and then incremented by 1 in each e-AD generated by the c o mpetent a u thorities of the M e mber S t ate of dispatch upon each change of destination | n..5 | |
g | Date and T i m e of Up date Validation | C | D ate and T i me of validation of the Change of destination message in Table 3, to be provided by the competent authorities of the Member S t ate of dis p atch in c a se of change of destination | The addressed time is local time | date Time | |
h | De ferred submission flag | D | ‘R’ for submission of an e-AD for a movement that h a s be gu n u n d er co ver of the paper docum e n t 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 RADER Consignor | R | ||||
a | T r ader Excise Number | R | P rovide a valid SEED reg i s t ration nu m b e r of th e a u t h o r is ed 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 th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne the language used in this data group | a2 | ||
3 | T RADE R Pla c e of Dispatch | C | ‘R’ if Origin Type Co de in box 9d is ‘1’ | |||
a | Ta x Wa r e house Reference | R | P rovide a valid SEED reg i s t ration 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 th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne the language used in this data group | a2 | ||
4 | O F F I C E o f Di spatc h - Import | C | ‘R’ if Origin Type Co de in box 9d is ‘2’ | |||
a | Of fice Reference Number | R | Provide the Code of the Customs office of import. See Annex II Code list 5 | an8 |
A | B | C | D | E | F | G |
5 | T R A D E R Consignee | C | ‘ R’ , except f o r message typ e ‘2 - Submission fo r export with local cl earance’ or for Destination Type Code 8 ( See Destination Ty pe 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 Destination Ty pe Codes in box 1a) | For Destination Type Code: - 1, 2, 3 and 4 : pr o v i d e a va lid SE E D r e gistration nu mber o f the author ised warehousekeeper or registered consignee - 6: provi d e the VAT identificat ion num ber o f the perso n 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 | Prov id e the language co de presen ted in An nex I I , Co de list 1 to def i n e 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 Destination Ty pe Codes in box 1a) | |||
a | Member S t a t e Code | R | Provide the Member State of destination usin g the Memb er State Code in Annex II, Code list 3 | a2 | ||
b | S e ri al N u mber of Certificate of Exemption | D | ‘R’ if a Serial Number is me ntione d on the excise duty exemp t ion certificate established in Com m ission Regulatio n ( E C) No 31 /96 o f 1 0 Janu ary 19 96 on th e excis e duty ex em ption certificate | an.. 255 | ||
7 | T RADE R Place of Delivery | C | - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2, 3 and 5 ( See Destination Ty pe 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 Destination Ty pe Code in box 1a) | For Destination Type Code: - 1: pr ovide a vali d SEED registration num ber of the tax wareh ous e o f destination - 2, 3 an d 5: pro v ide the VAT identification nu mber o r any other identifier | an..16 | |
b | Trader Name | C | - ‘R’ for Destination Type Code 1, 2, 3 and 5 - ‘O’ for Destination Type Code 4 ( See Destination Ty pe Codes in box 1a) | an.. 182 |
A | B | C | D | E | F | G |
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 Destination Ty pe Codes in box 1a) | an..65 | ||
d | Street Number | O | For box 7c, 7e and 7f: - ‘R’ for Destination Type Code 2, 3, 4 and 5 - ‘O’ for Destination Type Code 1 ( See Destination Ty pe Codes in box 1a) | an..11 | ||
e | Postcode | C | For box 7c, 7e and 7f: - ‘R’ for Destination Type Code 2, 3, 4 and 5 - ‘O’ for Destination Type Code 1 ( See Destination Ty pe Codes in box 1a) | an..10 | ||
f | City | C | For box 7c, 7e and 7f: - ‘R’ for Destination Type Code 2, 3, 4 and 5 - ‘O’ for Destination Type Code 1 ( See Destination Ty pe Codes in box 1a) | an..50 | ||
g | NAD_LNG | C | ‘R’ if corresponding text field is used | Provide th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne the language used in this data group | a2 | |
8 | O F F ICE Place of Delivery- Customs | C | ‘ R’ i n cas e of export ( D estination Ty pe Code 6) ( See Destination Ty pe Codes in box 1a) | |||
a | Of fice Reference Number | R | Provide the code of the office of export at which the export declaration will be lodged in accordance with Article 161(5) of Council Re gu lation (EEC) No 2913/ 92). See Annex II, Code list 5 | an8 | ||
9 | e-AD | R | ||||
a | Local Reference Number | R | A unique serial number assigned to the e- AD by the consignor which identifies the consignment in the record s of the consignor | an..22 | ||
b | Invoice Number | R | P r ovide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the deliver y n o te o r an y oth e r tr ans p o r t document should be given | an..35 | ||
c | Invoice Date | O | T he M e mb er S t at e of dis p atch m a y decide to make this data ‘R’ | The date of the document shown in box 9b | Date | |
d | O r ig in T y p e Code | R | The possible values for the origin of the movement are: 1 = Origin - Ta x war e h ous e (in th e situations referred to in Article 17(1)(a) of Directive 2008/118/EC) 2 = Origin - Import (in the s ituation referr e d to in Article 1 7 (1 )(b) of Directive 2008/118/EC) | n1 | ||
e | Date of Dispatch | R | The date at which the movement begins in ac cordance with Arti cle 20(1) of Directive 2008/118/EC. This date cannot be lat e r than 7 days after the da te of submission of the draft e-AD. The Date of Dispatch can be a date in the past in the cas e re ferred to of A r tic le 26 of Directive 2008/118/EC | Date | ||
f | Time of Dispatch | O | T he M e mb er S t at e of dis p atch m a y decide to make this data ‘R’ | The time at which the movement begins in ac cordance with Arti cle 20(1) of Directive 2008/118/EC. The addresse d time is local time | Time | |
g | Upstream ARC | D | To be pr ov ided b y th e co mpeten t authorities of th e M e mb er S t a t e of dispatch upon validation of new e-AD s f oll owin g t h e validation of the mes s age ‘Split ting operation’ (Table 5) | T he 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 | B | C | D | E | F | G |
a | Imp o rt SAD Number | R | T he SAD Number shall be provided either by the consigno r at the time o f submission of the draft e- AD or by th e competent authorities of the Member S t ate o f dis p atch upon validation of the draft e- AD | P r ovide 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 Competent Author ity at Dispatch | R | ||||
a | Of fi ce Re ference Number | R | P rovide the code of the of fice of the competent a u thorities in the Member State of dispatch responsible for excise contr o l at the place of dispatch. See Annex II, Code list 5 | an8 | ||
11 | MOVEMENT GUARANTEE | R | ||||
a | Guarantor Ty pe Code | R | I den t ify the person (s) resp on sib l e fo r providing the guarantee using Guarantor Type Code in Annex II, Code list 6 | n..4 | ||
12 | TRAD ER Guarantor | C | ‘ R’ if one o f th e following Guarantor Type Cod e s applies : 2, 3, 12 , 13, 23, 24, 34, 123, 124, 134, 234 or 1234 ( See Gua r an tor T y pe Co de in An nex I I , Co de list 6) | Identify the transporter and/or the owner of the goods if they provide the guarantee | 2X | |
a | T r ader Excise Number | O | T he Member S t ate of dis p at ch may deci de t o make this data ‘R’ | Prov ide a valid SEED regis t ration number or VAT identification number of th e tr an spor ter or o w n e r of th e excise goods | an13 | |
b | VAT Number | O | T he Member S t ate of dis p at ch may deci de t o make this data ‘R’ | Prov ide a valid SEED regis t ration number or VAT identification number of th e tr an spor ter or o w n e r of th e excise goods | 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 | For 12c, d, f and g: ‘O’ if Trader Excise Number is provided, otherwise ‘R’ | an..65 | ||
e | Street Number | O | For 12c, d, f and g: ‘O’ if Trader Excise Number is provided, otherwise ‘R’ | an..11 | ||
f | Postcode | C | For 12c, d, f and g: ‘O’ if Trader Excise Number is provided, otherwise ‘R’ | an..10 | ||
g | City | C | For 12c, d, f and g: ‘O’ if Trader Excise Number is provided, otherwise ‘R’ | an..50 | ||
h | NAD_LNG | C | ‘R’ if corresponding text field is used | Prov id e the language co de presen ted in An nex I I , Co de list 1 to def i n e 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 m o ve me nt, u sing th e codes in Annex II, Code list 7 | n..2 | ||
14 | TRAD ER 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 he Member S t ate of dis p at ch may deci de t o 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 |
A | B | C | D | E | F | G |
f | City | R | an..50 | |||
g | NAD_LNG | R | Provide th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne the language used in this data group | a2 | ||
15 | TRADE R First Transporter | O | T he M e mb er S t at e of dis p atch m a y 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 | P r o v i d e l a n g u a g e c o d e , s e e A n n e x I I , Code list 1 to define the language used in this data group | a2 | ||
16 | TR ANSPOR T DETAILS | R | 99X | |||
a | Tr a n s p o r t U n i t 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 | Identit y of Transport Units | R | E nter the regis t ration number of the transport unit(s) | an..35 | ||
c | Identit y of Co mmercial Seal | D | ‘ R’ if commercial seals are used | Provi d e the identifica tion of t h e commerc ia l s eal s , i f use d t o s e a l the transport unit | an..35 | |
d | Seal Information | O | Provide any additional in f o r m ation concerning these commercial seals (e.g. type of seals used) | an.. 350 | ||
e | Seal Information _LNG | C | ‘R’ if corresponding text field is used | Pro v ide lang uag e co de, s e e An nex II , Code list 1 to define the language used in this data group | a2 | |
f | Co mp lemen tary Information | O | P rovide any additional in f o r m ation concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units | an.. 350 | ||
g | Co mp lemen tary Information _LNG | C | ‘R’ if corresponding text field is used | Provide th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne the language used in this data group | a2 | |
17 | E-AD Body | R | A separate data group mu st b e used for each product composing the consignment | 999x | ||
a | Bo dy Record Unique Reference | R | P rov i d e a uniqu e s e q u ential num ber, starting with 1 | n..3 | ||
b | Excis e Pr o duct Code | R | P rovid e the applicable excis e product code, see Annex II, Code list 11 | an4 | ||
c | CN Code | R | P rovide th e CN Code applicable at the date of dispatch | n8 |
A | B | C | D | E | F | G |
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 2008/1 18/ E C, the quantity shal l not e x ce ed the qua n t ity which he i s authorised to receive F o r a movement to an exempte 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 ro vide th e gro s s weight of the consignment ( t he excise goods with packaging) | n.. 15,2 | ||
f | Net Weight | R | Provide the weight of the excise goods witho u t packaging (f or alcohol an d alcoholic beverages, energy products and for all tobacco products except cigarettes) | n.. 15,2 | ||
g | Alc o holic strength | C | ‘ R’ if applicable for th e excise good in question | P r ovide the alcohol i c st rengt h (perce nt age by vol u me at 20 °C ) if applicable in accordance with Annex II, Code list 11 | n..5,2 | |
h | Degree Plato | D | ‘R’ if the Me mber St ate of dis p atch an d/or th e Member S t ate of de st i n a t io n ta x b e e r on the basis of degree Plato | For beer, provide the degree Plato if the Member S t ate of di spatch a n d/or the Member State of destination tax beer on that basis. See Annex II, Code list 11 | n..5,2 | |
i | Fiscal Mark | O | P rovide any additio n al information concerning the fiscal marks required by the Member State of destination | an.. 350 | ||
j | Fi scal M a rk _LNG | C | ‘R’ if corresponding text field is used | Prov id e the language co de presen ted in An nex I I , Co de list 1 to def i n e the language used in this data group | a2 | |
k | Fi scal M a rk Used flag | D | ‘ R’ if fisc al marks are used | Provide ‘1’ if the goods carry or contain f i scal marks or ‘0’ if the g oods do n o t carry or contain fiscal marks | n1 | |
l | Des i g n at io n 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 in dication, in accordance with the relevant Community legislation 2. i n the case of ce rt ain s p i r i t s dr inks, r e lating to the place of production in accordance with the relevant Community legislation 3. f o r beer brewed by an independe n t s m all brew ery, as defined in Council Directive 92/83/EEC, f o r which it is intended to claim a reduced rate of excise duty in the Member State of destination. C e rtification should be given in the following term s: ‘It is hereby certified that the pr o duct described has been brewed by an independent small brewery’ 4. for ethy l alcohol distilled by a sm all distillery, as defined in Council Directive 92/83/EE C, for which it is inte nded to claim a reduced rate of excise duty in the Member S t ate of des tinat ion. C e rt ification s h ould be given in t h e following term s: ‘It is hereby certified that the product d e s c ribed has been produced by a small distillery’ | an.. 350 |
A | B | C | D | E | F | G |
m | Desig n ation of Origin_LNG | C | ‘R’ if corresponding text field is used | Provide th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne 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 ap plicab le 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 | Co mmercial Description | O | T he M e mb er S t at e of dis p atch m a y decide to make this data required ‘R’ for the bulk transport of the wines referred to in paragraphs 1 to 9, 15 and 16 of An nex IV to Council Regulation (EC) No 47 9/20 08 , f o r wh ich th e pr odu ct d e scrip tion shall contain the optional particulars set out in Article 60 of th at Regulation provided that th ey are sh own on the l a be lling or that it is planned to show them on the labelling | Provide the commercial description of the g oods in o r der to identify the produ cts transported | an.. 350 | |
q | Co mmercial De scripti o n _LNG | C | ‘R’ if corresponding text field is used | Pro v ide lang uag e co de, s e e An nex II , Code list 1 to define the language used in this data group | a2 | |
r | Bra n d Na m e of Products | D | ‘ R ’ i f the excise goods hav e a bran d n a me . The Member State of dispatch may decide that the brand n a me of the prod ucts trans ported mus t n o t be provided if it is given in th e in voice or other commer cial document referred to in box 9b | Provide the brand name of the goods, if applicable | an.. 350 | |
s | Bra n d Na m e of Products _ LNG | C | ‘R’ if corresponding text field is used | Pro v ide lang uag e co de, s e e An nex II , Code list 1 to define the language used in this data group | a2 | |
17.1 | PACKAGE | R | 99x | |||
a | Ki nd of Packages Code | R | Provide the kind of package, using one of the codes in Annex II, Code list 9 | a2 | ||
b | Numbe r of Packages | C | ‘R’ if marked ‘Countable’ | Provide the numb e r o f packages if the pa ckages are countable in accordance with Annex II, Code list 9 | n..15 | |
c | Identit y of Co mmercial Seal | D | ‘ R’ if commercial seals are used | Provi d e the identifica tion of t h e commerc ia l s eal s , i f use d t o s e a l the packages | an..35 | |
d | Seal Information | O | Provide any additional in f o r m ation 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 th e lan guage cod e presented in An nex I I , C ode list 1 to def i ne the language used in this data group | a2 | |
17.2 | W I N E PRODUCT | D | ‘ R’ fo r wine p r o ducts in c l ud ed in Part XII of Ann e x I to Regu lation (EC) No 1234/2007 |
A | B | C | D | E | F | G |
a | Ca teg o ry of Wine Product | R | For wine products included in Part XII of Annex I to Regulation (EC) No 1234/ 2007, provide one of the following 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 | W i n e -G ro wi ng Zone Code | D | ‘R’ for win e p rod ucts in bulk (nominal volume of more than 60 litres) | Provide the wine-growing zone in which the pr oduct transported originates in accordance with Annex IX to Regulation (EC) No 479/2008 | n..2 | |
c | Third Cou n t r y of Origin | C | ‘ R’ if Cate go r y of Wine Produ ct in b ox 17 . 2 a is ‘4’ (imported wine) | Provide a ‘Country Code’ listed in Annex II, Code list 4 | a2 | |
d | Other Information | O | an.. 350 | |||
e | Other Info rmatio n _LNG | C | ‘R’ if corresponding text field is used | Prov id e the language co de presen ted in An nex I I , Co de list 1 to def i n e the language used in this data group | a2 | |
17.2 .1 | WINE OPERAT ION Code | D | ‘R’ for win e p rod ucts in bulk (nominal volume of more than 60 litres) | 99x | ||
a | Wine Oper ation Code | R | Provide one or several ‘Wine o peration Code(s)’ in accordance with list 1.4. b) in po in t B of An ne x V I to C o mm is s i on Regulation (EC) No 436/2009 | n..2 | ||
18 | DOCUMENT Certificate | O | 9x | |||
a | Short Des c r i ption of Document | C | ‘R’, unless data field 18c is used | Pr ovide a description of any cer tificate that relates to the transported goods, for i n st ance c e r t ificates rela ted t o the Designation of Origin referred to in box 17l | an.. 350 | |
b | Short Des c r i ption of Docume nt _LNG | C | ‘R’ if corresponding text field is used | Prov id e the language co de presen ted in An nex I I , Co de list 1 to def i n e the language used in this data group | a2 | |
c | Re ference 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 | Re ference o f Docume nt _LNG | C | ‘R’ if corresponding text field is used | Prov id e the language co de presen ted in An nex I I , Co de list 1 to def i n e the language used in this data group | a2 |
Table 2
(referred to in Article 4(1)) Cancellation
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 CELLA- TION | R |
A | B | C | D | E | F | G |
a | C a ncell a tion Reason | R | Provide the reason for cancelling the e- AD, using th e codes in Annex II, Code list 10 | n1 | ||
3 | ATTRIBUTE | R | ||||
a | Date and T i me of Validation of Cancellation | C | To be provided by the compete nt authorities of the M e mber S t ate of dispatch upon validation of the draft cancellati on message | The addressed time is local time | date Time |
Table 3
(referred to in Article 5(1) and 8(2)) Change of destination
A | B | C | D | E | F | G |
1 | ATTRIBUTE | R | ||||
a | Date and T i me of Validation of Ch an ge of Destination | C | To be provided by the compete nt authorities of the M e mber S t ate of dispatch upon validation of the dr af t Chang e o f destination message | The addressed time is local time | date Time | |
2 | e-AD Update | R | ||||
a | S e quence Number | C | To be provided by the compete nt authorities of the M e mber S t ate of dispatch upon validation of the dr af t Chang e o f destination message | Set to 1 at initial validation of the e-AD and then incr emen t e d by 1 upon each change of destination | n..5 | |
b | ARC | R | Provide the ARC of th e e-AD of wh ich the destination is changed | an21 | ||
c | Journey time | D | ‘R’ when the journey time changes fo llowing th e change of destination | Pr ovide the normal period of time neces s ar y for the journey taking into a ccount the mea ns of t ranspor t and the distance involved, expressed in hours (H) or days ( D ) f o llowed b y a two digits num ber . (E xamples : H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92 | an3 | |
d | Ch an ge d T r ans port Arrangement | D | ‘ R’ when the person responsible for arranging the tr ansport changes follo w ing th e chan ge of destination | Id e n tify the p e rson resp onsib le for 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 llowing th e change of destination | Provide the number of the invoice relating to the goods. If the invoice has not yet been prepared, the number of the d e livery n o te o r any other trans port document should be given | an..35 | |
f | Invoice Date | O | T he M e mber S t a t e of dis p atch may dec i de to make this data ‘R’ when the Invoice Nu mber has changes fo llowing th e change of destination | The date of the document shown in box 2e | date |
A | B | C | D | E | F | G |
g | Transport Mode Code | D | ‘ R’ w h en t h e Tr anspor t 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 ANGED Destination | R | ||||
a | Des tinat ion Type Code | R | P rovide the new destination of the m o v e m e nt u s i n g on e of th e f o l l o w in g values: 1 = Tax wareh ouse (point (i) o f Article 17(1)(a) of Directive 2008/118/EC) 2 = Regis tered consignee (point (ii) of Article 17(1)(a) of Directive 200 8/11 8/ EC) 3 = Te mpo r ary registered co nsign e e (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC) 4 = Dir ect deliver y (Article 17(2) of Directive 2008/118/EC) 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC) | n1 | ||
4 | T R A D E R N e w Consignee | D | ‘ R’ when the consignee ch an ges f o llowing 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 tination Ty pe Codes in box 3a) | For Destination Type Code: - 1, 2, 3 and 4: provide a valid SEED regis t ration nu mb er of th e auth or is ed warehousekeeper or registered consignee - 6: provide the VAT identification 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 An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | ||
5 | T RADE R P lac e of Delivery | C | - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2 and 3. ( See Des tination Ty pe 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 tination Ty pe Codes in box 3a) | For Destination Type Code: - 1: p r ov id e a v a lid SEE D registration num ber of th e tax warehous e of 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 tination Ty pe 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 tination Ty pe Codes in box 3a) | an..65 |
A | B | C | D | E | F | G |
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 An nex II, C ode list 1 to define the language used in this data group | a2 | |
6 | O FFICE Place of Deliv e ry - Customs | C | ‘ R ’ in case of expor t (D es tination Ty pe C o de 6) ( S ee Destina t io n Ty pe Codes in box 3a) | |||
a | Of fice Reference Number | R | Provide the code of the office of export at which the export dec l arat ion will be lodged in accordance with Article 161(5) of Reg u lati on (E E C ) No 29 13 /92 . See Annex II, Code list 5 | an8 | ||
7 | T RADER New T r ans port 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 he M e mber S t a t e of dis p atch may dec i de 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 An nex II, C ode list 1 to define the language used in this data group | a2 | ||
8 | T RADER New Transporter | O | T he M e mber S t a t e of dis p atch may dec i de to make this data ‘R’ when the transporter cha n ge s 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 An nex II, C ode list 1 to define the language used in this data group | a2 | ||
9 | T R ANSPOR T DETAILS | D | ‘ R’ when the tra n spor t details h a ve changed following the change of destination | 99x | ||
a | Tr ans por t 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 | Identit y of Transport Units | R | E nter th e r e gistration n u mb er of th e transport unit(s) | an..35 |
A | B | C | D | E | F | G |
c | Identity of Comme r cial Seal | D | ‘ R’ if commer cia l s eal s are used | P r ovide the ident i fica tion of t h e commerc i al sea l s, if used to se al the transport unit | an..35 | |
d | Sea l Information | O | P r ovide any ad ditional inf o rm ation concerning these commercial seals (e.g. type of seals used) | an.. 350 | ||
e | Sea l Info rmatio n _LNG | C | ‘R’ if corresponding text field is used | Prov ide language co d e , see Annex II , Code list 1 | a2 | |
f | Complementary Information | O | P r ovide any ad ditional inf o rm ation concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units | an.. 350 | ||
g | Complementary Info rmatio n _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 |
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 | Notifi cati o n Type | R | To be provided by the c ompetent authorities of t h e M e mbe r S t at e o f destination (in the case of Notification of Change of Destination) or of t h e Member State of dispatch (i n th e c a se of Notification of splitting) | Provide the re ason f o r the notific ation using one of the following values: 1 = Change of destination 2 = Splitting | n1 | |
b | Notifi cati o n Date and Time | R | To be provided by the c ompetent authorities of t h e M e mbe r S t at e o f destination (in the case of Notification of Change of Destination) or of t h e Member State of dispatch (i n th e c a se of Notification of splitting) | The addressed time is local time | date Time | |
c | ARC | R | To b e pr ov ided by the c ompetent authorities of t h e M e mbe r S t at e o f destination (in the case of Notification of Change of Destination) or of t h e Member State of dispatch (i n th e c a se of Notification of splitting) | Provide the ARC of the e-AD for which the notification is provided | an21 | |
2 | DOWN- STREAM ARC | C | ‘ R’ if t h e N o tifica tion Type is 2 in box 1a To be provided by the c ompetent authorities of t h e M e mbe r S t at e o f dispatch | 9x |
A | B | C | D | E | F | G |
a | ARC | R | To be provided by the compete nt authorities of the M e mber S t ate of dispatch | an21 |
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 HANGED Destination | R | ||||
a | De sti n a tion Type Code | R | Provide the destination of the movement using one of the following values: 1 = Tax warehou se (p oin t (i) of Article 17(1)(a) of Directive 2008/118/EC) 2 = R egistered co nsignee (point (ii) of Article 1 7(1)(a) of Directive 2008/118/ EC) 3 = Te mporary regi st ered cons ignee (point (ii) of Article 17(1)(a) and Article 19(3) of Directive 2008/118/EC) 4 = Dir e ct deliver y (Ar t icle 17( 2) of Directive 2008/118/EC) 6 = Export (point (iii) of Article 17(1)(a) of Directive 2008/118/EC) 8 = Unk nown 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 co nsignm en t in the recor d s of th e consignor | an..22 | ||
b | Journey time | D | ‘R’ when the journey time changes fo llowing th e splitting operation | Pr ovide the normal period of time neces s ar y for the journey taking into a ccount the mea ns of t ranspor t and the distance involved, expressed in hours (H) or days ( D ) f o llowed b y a two digits num ber . (E xamples : H12, or D04). Indication for ‘H’ should be less or equal to 24. Indication for ‘D’ should be less or equal to 92 | an3 | |
c | Ch an ge d T r ans port Arrangement | D | ‘ R’ when the the person responsible for arranging the tr ansport changes follow i ng the spl itt ing operation | Id e n tify the p e rson resp onsib le for arranging the first transport using one of the following values: 1 = Consignor 2 = Consignee 3 = Owner of goods 4 = Other | n1 | |
4 | T RADER New Consignee | D | ‘ R’ when the cons ignee changes fo llowing th e splitting operation |
A | B | C | D | E | F | G |
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 tination Ty pe Codes in box 2a) | For Destination Type Code: - 1, 2, 3 and 4: provide a valid SEED regis t ration nu mb er of th e auth or is ed warehousekeeper or registered consignee - 6: provide the VAT identification 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 An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | ||
5 | T RADE R P lac e of Delivery | C | - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2 and 3 ( See Des tination Ty pe 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 tination Ty pe Codes in box 2a) | For Destination Type Code: - 1: p r ov id e a v a lid SEE D registration num ber of th e tax warehous e of 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 tination Ty pe 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 tination Ty pe Codes in box 2a) | an..65 | ||
d | Street Number | O | For box 5c, 5e and 5f: - ‘R’ for Destination Type Code 2, 3 and 4 - ‘O’ for Destination Type Code 1 ( See Des tination Ty pe Codes in box 2a) | an..11 | ||
e | Postcode | C | For box 5c, 5e and 5f: - ‘R’ for Destination Type Code 2, 3 and 4 - ‘O’ for Destination Type Code 1 ( See Des tination Ty pe Codes in box 2a) | an..10 | ||
f | City | C | For box 5c, 5e and 5f: - ‘R’ for Destination Type Code 2, 3 and 4 - ‘O’ for Destination Type Code 1 ( See Des tination Ty pe Codes in box 2a) | an..50 | ||
g | NAD_LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | |
6 | O FFICE Plac e of Delivery - Customs | C | ‘ R’ in case of e x port ( C hanged De sti n at ion Type Code 6) ( See Des tination Ty pe Codes in box 2a) | |||
a | Of fi ce Re ference Number | R | Provide the code of the office of export at wh ich the export declaratio n will b e lodged in accordance with Article 161(5) of Regulation (EEC) No 2913/92 See Annex II, Code list 5 | an8 | ||
7 | T R A D E R N e w 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 he M e m b er S t a t e of dispatch may decide to make this data ‘R’ | an..35 | ||
b | Trader Name | R | an.. 182 |
A | B | C | D | E | F | G |
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 An nex II, C ode list 1 to define the language used in this data group | a2 | ||
8 | T RADER New Transporter | O | T he M e mber S t a t e of dis p atch may dec i de to make this data ‘R’ when the transporter cha n ge s foll owi n g t h e spli tt 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 An nex II, C ode list 1 to define the language used in this data group | a2 | ||
9 | T R ANSPOR T DETAILS | D | ‘ R’ when the tra n spor t details h a ve changed foll owi ng t h e spli tt ing operation | 99X | ||
a | Tr ans por t Unit Code | R | Provide the Transport Unit Code(s). See Annex II Code list 8 | n..2 | ||
b | Identit y of Transport Units | R | E nter th e r e gistration n u mb er of th e transport unit(s) | an..35 | ||
c | Identit y of Co mmercial Seal | D | ‘ R’ if comme r ci al sea l s are used | Provi d e the identific ation of the com m er ci a l s e a l s , if us ed t o s e al t h e transport unit | an..35 | |
d | S eal Information | O | P r ovide any additio n al infor m ation concerning these commercial seals (e.g. type of seals used) | an.. 350 | ||
e | S eal Inform ation _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An nex II, C ode list 1 to define the language used in this data group | a2 | |
f | Complementary Information | O | P r ovide any additio n al infor m ation concerning the transport, e.g. identity of any subsequent transporter, information concerning subsequent transport units | an.. 350 | ||
g | Complementary Inform ation _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An nex II, C ode list 1 to define 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 | Bo dy R e co rd Unique Reference | R | P rovide a unique sequential number, starting with 1 | n..3 | ||
b | Ex cise Pr od uct Code | R | P r ovide the applicable ex cise pr oduct code, see Annex II, Code list 11 | an..4 | ||
c | CN Code | R | P rovide th e CN Co de applicable at the date of subm ission of t h e spl itt ing operation | n8 |
A | B | C | D | E | F | G |
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 2008/1 1 8/ E C , the quant ity shall not ex ceed th e quantity which he is authorised to receive F o r a moveme nt to an exempt ed 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 ro vide the gros s weight o f th e cons ignment (the excise goods with packaging) | n.. 15,2 | ||
f | Net Weight | R | Pro vid e th e weig ht of the excise goods without packaging | n.. 15,2 | ||
i | Fiscal Mark | O | P r ovide any ad ditional inf o rm ation concerning the fiscal marks required by the Member State of destination | an.. 350 | ||
j | Fi scal Mark _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | |
k | Fi scal Mark Used flag | D | ‘ R’ if fiscal marks ar e used | Provide ‘1’ if the goods contain or carry fis cal mar k s o r ‘0 ’ if th e go od s do no t 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 | Comme r cial Description | O | T he M e m b er S t a t e of 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 | Comme r cial Des c ription _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | |
r | Br and Name o f Products | D | ‘ R’ if the excise go ods have a brand name | Provide the brand name of the goods, if applicable | an.. 350 | |
s | Br and Name o f Products _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | |
11 | PACKAGE | 99x | ||||
a | Kind of Packages Code | R | Provide the kind of package, using one of the codes in Annex II, Code list 9 | a2 | ||
b | Number of Packages | C | ‘R’ if marked ‘Countable’ | P ro vide the nu mber of pack ages if the packages ar e countab le in accordance with Annex II, Code list 9 | n..15 | |
c | Identity of Comme r cial Seal | D | ‘ R’ if commer cia l s eal s are used | P r ovide the ident i fica tion of t h e commerc i al sea l s, if used to se al the packages | an..35 | |
d | Sea l Information | O | P r ovide any ad ditional inf o rm ation concerning these commercial seals (e.g. type of seals used) | an.. 350 | ||
e | Sea l Info rmatio n _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | |
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 T i me of Validation of Repo rt of Receipt/Export | C | To be provided by the compete nt authorities of the M e mber S t ate of destinatio n/expo rt u pon valida tion of the Report of rece ipt/R eport of 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 quence Number | R | Provide the sequence number of the e-AD | n..5 | ||
3 | T RADER Consignee | R | ||||
a | T r ader Identification | C | - ‘R’ for Destination Type Code 1, 2, 3 and 4 - ‘O’ for Destination Type Code 6 - Do es no t ap ply for Destination Type Code 5 ( S ee Destina t io n Ty pe Codes in box 1a of Table 1) | For Destination Type Code: - 1, 2, 3 and 4: provide a valid SE ED r e gis t ration num b e r of th e auth oris ed warehousekeeper or registered consignee - 6: provide th e VAT identification num ber of the person r e pres enting 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 An nex II, C ode list 1 to define the language used in this data group | a2 | ||
4 | TRADER Pl ace of Delivery | C | - ‘R’ for Destination Type Code 1 and 4 - ‘O’ for Destination Type Code 2, 3 and 5 ( S ee Destina t io n Ty pe Codes in box 1 a of Table 1) | Provide the actual place of delivery of the excise goods | ||
a | T r ader Identification | C | - ‘R’ for Destination Type Code 1 - ‘O’ for Destination Type Code 2, 3 and 5 ( S ee Destina t io n Ty pe Codes in box 1a of Table 1) | For Destination Type Code: - 1: pro v ide a valid SEE D r e g i str a tion n u mb er of the tax wareh ous e of destination - 2 , 3 an d 5: prov ide th e VAT identification number or any other identifier | an..16 | |
b | Trader Name | C | - ‘R’ for Destination Type Code 1, 2, 3 and 5 - ‘O’ for Destination Type Code 4 ( S ee Destina t io n Ty pe Codes in box 1a of Table 1) | an.. 182 |
A | B | C | D | E | F | G |
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 tination Ty pe Codes in box 1a of Table 1) | an..65 | ||
d | Street Number | O | For box 4c, 4e and 4f: - ‘R’ for Destination Type Code 2, 3, 4 and 5 - ‘O’ for Destination Type Code 1 ( See Des tination Ty pe Codes in box 1a of Table 1) | an..11 | ||
e | Postcode | 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 tination Ty pe Codes in box 1a of Table 1) | an..10 | ||
f | City | 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 tination Ty pe Codes in box 1a of Table 1) | an..50 | ||
g | NAD_LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne 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 tination Ty pe Codes in box 1a of Table 1) | |||
a | Of fi ce Re ference Number | R | P r ovide the code of the o f fice of the c o mpe t ent authori ties in the Membe r State of destination responsible for excise control at the pl ace of destination. See Annex II, Code list 5. | an8 | ||
6 | R EP OR T of Receipt/Export | R | ||||
a | Date of a r r i val of the ex cis e goods | R | The date at which the movement ends in acc orda nce wi th A r ti cl e 20( 2) of Directive 2008/118/EC | Date | ||
b | Global Co nc lus i on o f Receipt | R | The possible values are: 1 = Receipt accepted and satisfactory 2 = Re ceipt acce pt ed al though unsatisfactory 3 = Receipt refused 4 = Receipt partially refused 21 = Exit accepted and satisfactory 22 = Exi t acce pt ed al though unsatisfactory 23 = Exit refused | n..2 | ||
c | Complementary information | O | P r ovide any ad ditional inf o rm ation c o nc erni ng the rec e ipt of the exci se goods | an.. 350 | ||
d | Complementary inform ation _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An n e x I I , Co de list 1 to def i ne the language used in this data group | a2 | |
7 | R EP OR T of R ecei pt / E xport BODY | C | ‘ R ’ if th e va l u e of t h e Global C onclusion o f R e c e i p t is othe r tha n 1 and 21 (see box 6b) | 999X | ||
a | B ody Record Unique Reference | R | P rovide the Body Record Unique Ref er ence of t he assoc iate d e- AD (box 17 a o f Ta ble 1) r e lated to the excise product for which one of the codes other than 1 and 21 is applicable | n..3 | ||
b | Ind i cator of Shortage or Excess | D | ‘ R’ when a shor tag e or excess is detected for the Body Record concerned | Possible values are: S = Shortage E = Excess | a1 | |
c | Observed Shortage or 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 | E x cise Pr od uct Code | R | P ro vid e the applicab le excis e prod uct code, see Annex II, Code list 11 | an4 | ||
e | Re fus e d Quantity | C | ‘ R ’ if the Gl obal C onclusion of Receipt code is 4 (see box 6b) | Provide quantity for each body record for whic h excis e goods are re f u s e d ( e xpr esse d in the un it of measurement associated with the product code — See Annex II, tables 11 and 12) | n.. 15,3 |
A | B | C | D | E | F | G |
7.1 | UNS AT ISFA C- TO R Y REASON | D | ‘R’ for each body record for which the Global Conclus i on of R e ceipt co de 2 , 3, 4 , 22 or 23 applies (see box 6b) | 9X | ||
a | Unsat i sfa c tory Reason | R | Possible values are: 0 = Other 1 = Excess 2 = Shortage 3 = Goods damaged 4 = Broken seal 5 = R e po rted by EC S (E xp or t Co n t rol System) 6 = One o r m o r e bod y r ecor d s with incorrect values | n1 | ||
b | Complementary Information | C | - ‘R’ if Unsatisfa c tory Reason Code is 0 - ‘O ’ if Unsa tisf ac to ry Reason Code is 3, 4 or 5 (see box 7.1a) | Pr ovide any additio n al infor m ation concer n i ng the receipt of the excise goods | an.. 350 | |
c | Complementary Inform ation _LNG | C | ‘R’ if corresponding text field is used | Provide the language code presented in An nex II, C ode list 1 to define the language used in this data group | a2 |
1. LANGUAGE CODES
ANNEX II
(referred to in Article 2) Lists of 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 |
Code | Description |
lt | Lithuanian |
mt | Maltese |
pl | Polish |
pt | Portuguese |
ro | Romanian |
sk | Slovak |
sl | Slovenian (Slovene) |
es | Spanish |
sv | Swedish |
2. ADMINISTRATIVE REFERENCE CODE
Field | Content | Field type | Examples |
1 | Year | Numeric 2 | 05 |
2 | I denti f i e r of t h e 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 |
Code | Description |
123 | Joint guarantee of the consignor, of the transporter and of the owner of the Excise products |
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 | Ci ga re tt es , 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 |
EPC | CAT | UNIT | Description | A | P | D |
W200 | W | 3 | Still wine and still fermented beverages other than wine an d beer, as defin e d in Articles 8( 1) an d 12 (1) of Directive 92/83/EEC | Y | N | N |
W300 | W | 3 | Sp ark l ing wine and sp arkling 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 | Inter m ediate produ cts, as defined in Ar ticle 17 of Directive 92/83/EEC | Y | N | N |
S200 | S | 3 | Spirituous be verages, 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 t o benefit from t h e exemption forese en 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 C N cod e s 270 7 10, 27 07 2 0 , 2707 30, and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC) | N | N | Y |
E410 | E | 2 | Leaded petro l falling with in CN co des 27 10 11 31, 271 0 1 1 5 1 an d 2 710 1 1 59 ( A rticle 20 (1) ( c) of Directive 2003/96/EC) | N | N | Y |
E420 | E | 2 | Unleaded petrol falling within CN codes 2710 11 31, 2 7 1 0 11 4 1 , 27 10 11 45 and 271 0 11 49 (Article 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 |
EPC | CAT | UNIT | Description | A | P | D |
E500 | E | 1 | Liquefied petroleum gases and oth e r g a seous hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC) | N | N | N |
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, 290 2 30, 290 2 41, 2 902 42 , 290 2 43 an d 2 902 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-alk yl esters, con tain ing by v olume 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 fo r 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 fo r 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 |
ANNEX
MALTA
I N TER NAL ADMINI S T R ATI VE AC C O MPAN YI NG
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. | |||
Copy for the consignor | 1. Consignor Vat Number | 4. Consignee’s excise No. | 5. Invoice No. | |||
Copy for the consignor | 1. Consignor Vat Number | 6. Invoice date | ||||
Copy for the consignor | 7. Consignee Vat Number 7a. Place of delivery | 8. Competent authority at dispatch | ||||
Copy for the consignor | 7. Consignee Vat Number 7a. Place of delivery | 10. Guarantee | ||||
Copy for the consignor | 9. Transporter | 10. Guarantee | ||||
Copy for the consignor | 9. Transporter | 12. | 13. | |||
Copy for the consignor | 11. Other transport details | 14. Proprietor | ||||
Copy for the consignor | 15. | 16. Date of Dispatch | 17. | |||
1 | 15. | 16. Date of Dispatch | 17. | |||
18a. Marks and numbers, No. and kind of packages, description of goods | 19a. Community code (CN code) | 24a. Sold in warehouse? | ||||
18a. Marks and numbers, No. and kind of packages, description of goods | 24a. Sold in warehouse? | |||||
18a. Marks and numbers, No. and kind of packages, description of goods | 20a. Quantity | 21a Gross weight (kg) | Yes | No | ||
18a. Marks and numbers, No. and kind of packages, description of goods | 22a. Ne t we ight (kg) | 23a. Status | Malta produced? | |||
18a. Marks and numbers, No. and kind of packages, description of goods | 22a. Ne t we ight (kg) | 23a. Status | Yes | No | ||
18b. Marks and numbers, No. and kind of packages, description of goods | 19b. Community code (CN code) | 24b. Sold in warehouse? | ||||
18b. Marks and numbers, No. and kind of packages, description of goods | 24b. Sold in warehouse? | |||||
18b. Marks and numbers, No. and kind of packages, description of goods | 20b. Quantity | 21b Gross weight (kg) | Yes | No | ||
18b. Marks and numbers, No. and kind of packages, description of goods | 22b. Net weigh t (kg) | 23b. Status | Malta produced? | |||
18b. Marks and numbers, No. and kind of packages, description of goods | 22b. Net weigh t (kg) | 23b. Status | Yes | No | ||
18c. Marks and numbers, No. and kind of packages, description of goods | 19c. Community code (CN code) | 24c. Sold in warehouse? | ||||
18c. Marks and numbers, No. and kind of packages, description of goods | 24c. Sold in warehouse? | |||||
18c. Marks and numbers, No. and kind of packages, description of goods | 20c. Quantity | 21c Gross weight (kg) | Yes | No | ||
18c. Marks and numbers, No. and kind of packages, description of goods | 22c. Ne t we ight (kg) | 23c. Status | Malta produced? | |||
18c. Marks and numbers, No. and kind of packages, description of goods | 22c. Ne t we ight (kg) | 23c. Status | Yes | No | ||
25. Additional information (including consolidation details) | ||||||
A Official use only | 26. Boxes 1 - 25 certified correct | |||||
A Official use only | Signatory’s company and telephone No. Name of Signatory Place and date Signature |
EXPLANATORY NOTES
1. General
1.1 The Internal Administrative Accompanying Do cu men t ( I AAD ) is re quired by t h e Excis e Regulations.
1.2 The document must be completed legibly and in a m an ner tha t ma ke s en tr ie s i nde li ble . In fo rm a tio n may be pre-printed. No erasures or overwriting are permitted.
Authorisation by the Excise authorities of a change to the place of delivery is to be shown in box B.
1.3 The format of the IAAD is as laid down in the E x cise R e gulations. A lter n a tively com m er cia l documents may be used provided that they contain the information required on the IAAD.
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 ar e mi ne r a l oi l s , t o bacc o pr od uc ts an d al co ho l/ alcoholic beverages.
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.
1.6 Copies 2 and 3 must accompany the goods during the movement.
1.7 In cases where the document is utilised for movement using fixed pipelines, copies 2 and 3 are t o be sent to t h e cons ignee by the fast est m eans available to the dispatching warehousekeeper. In all cas es the docum ent i s to arri ve at the pl ace of delivery within 24 hours of receipt of the goods to which it relates.
Box 11 Other transport details: additional information, i.e. na mes of all subs equent transpor ter s , means of t r anspo r t r e gistr a tion nu m b er s of means of transport and the number, type and identification of all commercial seals.
Box 12:For commercial use. Box 13:For commercial use.
Box 14:Proprietor: name, address and registration number
Box 15:For commercial use.
Box 16:Date of removal from warehouse. Box 17:For commercial use.
Box 18a:Packages and description of goods; the marks and numbers of externa l pa ckages, eg containers; the number of internal packages, eg car t ons ; the com m e rcial descrip t i on o f th e goods and the stock account reference under which they were last warehoused.
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)
Box 19a:Commodity code: the CN code
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
Box 1 Consignor: the full name and address.
Box 2 Consignor ’s excise number: the approval nu mb er of th e di spat ch in g warehou se (SEED[VAT]number).
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 appro v al num ber of that warehou se (SEED[VAT]number).
Box 5 For commercial use. Box 6 For commercial use.
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 7a For goods to be exported, the notation ‘EXPORT OUTSIDE THE MALTESE TERRITORY’ is to be made together with the place of export. For go ods whi c h ar e t o be pl aced und er a communit y customs pr ocedure (other than rele ase fo r fr ee circ ula t io n ) , the n o t atio n
‘UND ER CUS TOMS PR OCEDUR E’ is to be made together with the place where the goods enter customs control.
consignment
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 24a:Indicate whether the goods have been sold whilst ware ho use d : YES / NO ( d elete as appropriate)
Indicate whether the goods were produced in
Malta: YES/NO (delete as appropriate).
Box 25:Additional information:
Where the goods are to be consolidated during
the movement, give details of the consolidator;
n a m e , r e gi s t rat i o n nu m b er an d ad dr ess o f
premises where consolidation is to take place.
If appropriate add the following certificate -
“It is hereby certified that the beer described
has been prod uced by an indepe ndent smal l
brewery with a production in the previous year
of .................. hectolitres.”
Box 26:Signatory’s company, etc: the document is to be com p l e ted by , or on b e h a lf of, th 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.
Box 9 Transporter: name and address
Box 10 Guarantee: indicate whether provided by the co nsi gn or, t r ans po r ter or prop riet or and st ate 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 ace of deli very in B ox B .
F u rthe rm ore , the c onsignor i s obliged to
im mediately notif y 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 or pl a ced under a community c u stoms procedure (other th an release fo r free circulation) a certificate is required from the Excise authorities)
MALTA
I N TER NAL ADMINI S T R ATI VE AC C O MPAN YI NG
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. | |||
Copy for the consignee | 1. Consignor Vat Number | 4. Consignee’s excise No. | 5. Invoice No. | |||
Copy for the consignee | 1. Consignor Vat Number | 6. Invoice date | ||||
Copy for the consignee | 7. Consignee Vat Number 7a. Place of delivery | 8. Competent authority at dispatch | ||||
Copy for the consignee | 7. Consignee Vat Number 7a. Place of delivery | 10. Guarantee | ||||
Copy for the consignee | 9. Transporter | 10. Guarantee | ||||
Copy for the consignee | 9. Transporter | 12. | 13. | |||
Copy for the consignee | 11. Other transport details | 14. Proprietor | ||||
Copy for the consignee | 15. | 16. Date of Dispatch | 17. | |||
2 | 15. | 16. Date of Dispatch | 17. | |||
18a. Marks and numbers, No. and kind of packages, description of goods | 19a. Community code (CN code) | 24a. Sold in warehouse? | ||||
18a. Marks and numbers, No. and kind of packages, description of goods | 24a. Sold in warehouse? | |||||
18a. Marks and numbers, No. and kind of packages, description of goods | 20a. Quantity | 21a Gross weight (kg) | Yes | No | ||
18a. Marks and numbers, No. and kind of packages, description of goods | 22a. Ne t we ight (kg) | 23a. Status | Malta produced? | |||
18a. Marks and numbers, No. and kind of packages, description of goods | 22a. Ne t we ight (kg) | 23a. Status | Yes | No | ||
18b. Marks and numbers, No. and kind of packages, description of goods | 19b. Community code (CN code) | 24b. Sold in warehouse? | ||||
18b. Marks and numbers, No. and kind of packages, description of goods | 24b. Sold in warehouse? | |||||
18b. Marks and numbers, No. and kind of packages, description of goods | 20b. Quantity | 21b Gross weight (kg) | Yes | No | ||
18b. Marks and numbers, No. and kind of packages, description of goods | 22b. Net weigh t (kg) | 23b. Status | Malta produced? | |||
18b. Marks and numbers, No. and kind of packages, description of goods | 22b. Net weigh t (kg) | 23b. Status | Yes | No | ||
18c. Marks and numbers, No. and kind of packages, description of goods | 19c. Community code (CN code) | 24c. Sold in warehouse? | ||||
18c. Marks and numbers, No. and kind of packages, description of goods | 24c. Sold in warehouse? | |||||
18c. Marks and numbers, No. and kind of packages, description of goods | 20c. Quantity | 21c Gross weight (kg) | Yes | No | ||
18c. Marks and numbers, No. and kind of packages, description of goods | 22c. Ne t we ight (kg) | 23c. Status | Malta produced? | |||
18c. Marks and numbers, No. and kind of packages, description of goods | 22c. Ne t we ight (kg) | 23c. Status | Yes | No | ||
25. Additional information (including consolidation details) | ||||||
A Official use only | 26. Boxes 1 - 25 certified correct | |||||
A Official use only | Signatory’s company and telephone No. Name of Signatory Place and date Signature |
MALTA
IN TER N A L A D MI NI S T R ATI VE AC C O MPA NYI N G
DOCUMENT
PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY | |
New name/address: Request by: name/address of company: Name and signatory: Signature Place and date: | Authorised by (competent authority): Reference No. Signature Stamp |
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 Means of transport ........................................................ customs procedure (other than for free circulation)* date ....................................... ? Name of signatory .................................................. Place/date ..................................................................... Signatory’s company Signature ............................................................................... ? Fiscal authority or Customs office E n d o r s e m ent by fi scal auth ority (if requ ired) o r Customs office Name Address *delete inapplicable | |
A Record of control (continued) |
MALTA
I N TER NAL ADMINI S T R ATI VE AC C O MPAN YI NG
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. | |||
Copy for return to the consignor | 1. Consignor Vat Number | 4. Consignee’s excise No. | 5. Invoice No. | |||
Copy for return to the consignor | 1. Consignor Vat Number | 6. Invoice date | ||||
Copy for return to the consignor | 7. Consignee Vat Number 7a. Place of delivery | 8. Competent authority at dispatch | ||||
Copy for return to the consignor | 7. Consignee Vat Number 7a. Place of delivery | 10. Guarantee | ||||
Copy for return to the consignor | 9. Transporter | 10. Guarantee | ||||
Copy for return to the consignor | 9. Transporter | 12. | 13. | |||
Copy for return to the consignor | 11. Other transport details | 14. Proprietor | ||||
Copy for return to the consignor | 15. | 16. Date of Dispatch | 17. | |||
3 | 15. | 16. Date of Dispatch | 17. | |||
18a. Marks and numbers, No. and kind of packages, description of goods | 19a. Community code (CN code) | 24a. Sold in warehouse? | ||||
18a. Marks and numbers, No. and kind of packages, description of goods | 24a. Sold in warehouse? | |||||
18a. Marks and numbers, No. and kind of packages, description of goods | 20a. Quantity | 21a Gross weight (kg) | Yes | No | ||
18a. Marks and numbers, No. and kind of packages, description of goods | 22a. Ne t we ight (kg) | 23a. Status | Malta produced? | |||
18a. Marks and numbers, No. and kind of packages, description of goods | 22a. Ne t we ight (kg) | 23a. Status | Yes | No | ||
18b. Marks and numbers, No. and kind of packages, description of goods | 19b. Community code (CN code) | 24b. Sold in warehouse? | ||||
18b. Marks and numbers, No. and kind of packages, description of goods | 24b. Sold in warehouse? | |||||
18b. Marks and numbers, No. and kind of packages, description of goods | 20b. Quantity | 21b Gross weight (kg) | Yes | No | ||
18b. Marks and numbers, No. and kind of packages, description of goods | 22b. Net weigh t (kg) | 23b. Status | Malta produced? | |||
18b. Marks and numbers, No. and kind of packages, description of goods | 22b. Net weigh t (kg) | 23b. Status | Yes | No | ||
18c. Marks and numbers, No. and kind of packages, description of goods | 19c. Community code (CN code) | 24c. Sold in warehouse? | ||||
18c. Marks and numbers, No. and kind of packages, description of goods | 24c. Sold in warehouse? | |||||
18c. Marks and numbers, No. and kind of packages, description of goods | 20c. Quantity | 21c Gross weight (kg) | Yes | No | ||
18c. Marks and numbers, No. and kind of packages, description of goods | 22c. Ne t we ight (kg) | 23c. Status | Malta produced? | |||
18c. Marks and numbers, No. and kind of packages, description of goods | 22c. Ne t we ight (kg) | 23c. Status | Yes | No | ||
25. Additional information (including consolidation details) | ||||||
A Official use only | 26. Boxes 1 - 25 certified correct | |||||
A Official use only | Signatory’s company and telephone No. Name of Signatory Place and date Signature |
MALTA
IN TER N A L A D MI NI S T R ATI VE AC C O MPA NYI N G
DOCUMENT
PRODUCTS SUBJECT TO EXCISE DUTY
VALID FOR MOVEMENTS WITHIN MALTA ONLY
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY | |
New name/address: Request by: name/address of company: Name and signatory: Signature Place and date: | Authorised by (competent authority): Reference No. Signature Stamp |
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 Means of transport ........................................................ customs procedure (other than for free circulation)* date ....................................... ? Name of signatory .................................................. Place/date ..................................................................... Signatory’s company Signature ............................................................................... ? Fiscal authority or Customs office E n d o r s e m ent by fi scal auth ority (if requ ired) o r Customs office Name Address *delete inapplicable | |
A Record of control (continued) |
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