Home | Databases | WorldLII | Search | Feedback Maltese Laws

Excise Duty Act (Cap. 382) Excise Duty Act (Amendment Of Sixth Schedule) Regulations, 2010 (L.N. 96 Of 2010 )

EXCISE DUTY ACT (CAP. 382)Excise Duty Act (Amendment of Sixth Schedule) Regulations,2010

IN exercise of the powers conferred by article 13 of the Excise Duty Act, the Minister of Finance, the Economy and Investment has made the following regulations:

(2) These regulations shall come into force on such dates as the Minister responsible for finance may, by notice in the Gazette, establish.

(a) in regulation 14, for the words “one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69)” there shall be substituted the words “twenty-five thousand euro (25,000)”;
(b) for regulation 17 there shall be substituted the following:

Title and commencement.

Amends Part B of the

Sixth Schedule.

Amends Part C of the

Sixth Schedule.

Amends Part D of the

Sixth Schedule.

B 1014 VERŻJONI ELETTRONIKA
“17A. (1) In accordance with regulations 13 and 14 of the Excise Goods Regulations, gas oils falling within HS Codes 2710.19.41.00, 2710.19.45.00 and
2710.19.49.00 and kerosene falling within HS Code
2710.19.25.00 when sold or supplied under any duty suspension as provided for in the Fourth Schedule to the Act, shall be fiscally marked.
(2) (a) Each of the follow ing s ubs tances s hall 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.
proportions:
(b) The markers shall be added in the following
(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-(1isobutoxy-ethoxy) ethyl] - 4-(phenylazo) aniline per litre of mineral oil, and
( b b ) n o t l e s s t h a n s u c h q u a n t i t y o f a r e d d y e a s g i v e s a c o l o u r i n t e n s i t y, a s m e a s u r e d i n a s p e c t r o p h o t o m e t e r a t 5 0 0 – 5 4 0 n a m o m e t r e s , 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-(1isobutoxy-ethoxy) ethyl] - 4 - (phenylazo) aniline per litre of mineral oil, and
( b b ) n o t l e s s t h a n s u c h q u a n t i t y o f a b l u e 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.
1 7 B . ( 1 ) T h e r e s h a l l b e a d d e d a n a t i o n a l chemical marker, hereinafter referred to as “the marker”, to all mineral oils identified by the Comptroller of Customs by means of an order in the Gazette and intended for release for consumption.
(2) The marker shall be supplied to the tax warehouse keepers by the Department of Customs 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 Comptroller of Customs.
(4) No such mineral oils may be released for consumption unless so marked.”;
(c) in regulation 18, for the words “regulation
17(1)” there shall be substituted the words “regulation 17A (1)”;
(d) in regulation 19, for the words “regulation 17 (2) b” there shall be substituted the words “regulation 17A (2) (b)”; and
(e) in regulation 23, for the words “regulation
17” wherever they occur there shall be substituted the words
“regulation 17A”.
B 1015
B 1016 VERŻJONI ELETTRONIKA

Amends Part E of the

Sixth Schedule.

Amends Part F of the

Sixth Schedule.

Amends Part G of

Sixth Schedule.

“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).”.

Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta

Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper <.. image removed ..>

Prezz/Price

€0.37