EXCISE DUTY               [CAP. 382.       1
CHAPTER 382
EXCISE DUTY ACT
To make provisions for the imposition of an excise duty on goods and for
matters incidental or connected therewith. 
1st January, 1995
ACT XVI of 1995 , as amended by Acts VII of 1996 ; VII and XXV  of 1997,
IV and XIV of 1998, and V of 1999 ; Legal Notice 227 of 1999 ; Acts VII of
2000 , IX of 2001  and II of 2002 ; Legal Notice 243 of 2002 ; Acts  II and IX
of 2003; Legal Notices 11, 450 and 481 of 2004; Acts II of 2004  and II of
2005 ; Legal Notices 416 of 2005  and 118 of 2006 ; Acts  II and VIII of 2006,
and IV of 2007; Legal Notice 425 of 2007 ; Act XXXII of 2007 ; Legal
Notice 105 of 2008 ; Acts II of 2009 , and I and XIII of 2010; Legal Notices
96, 284 and 336 of 2010; Acts  IV and XXII  of 2011, and V of 2012 ; Legal
Notice 207 of 2012 ; Act III of 2013 ; Legal Notice 437 of 2013 ; Acts XII of
2014 , XIII of 2015 , XV of 2016 , XVI of 2017 , Legal Notice 270 of 2017 ,
Acts VII of 2018 , VII of 2019 and VIII of 2020, Legal Notice 250 of 2020,
Act XVIII of 2021, Legal Notice 429 of 2021 and Act VII of 2022 .
Short title. 1. The short title of this Act is the Excise Duty Act.
Definitions.
Amended by:
XXV . 1997.2;IX. 2001.3.Substituted by:II. 2002.9.
Amended by:
IX. 2003.79.Substituted by:XIII. 2010.2.
Amended by:
XXII. 2011.5;III. 2013.58;XIII. 2015.127;XVI. 2017.64;VII.2018.65;VII.2019.55;XVIII.2021.49.2. In this Act unless the context otherwise requires - 
"aircraft" means any aircraft flying, or intended by the operat or
to fly, for the purpose of aerial work;
"a typical mode of transport" means the transport of fuels othe r
than in the tanks of vehicles or in appropriate reserve fuel ca nisters
and the transport of liquid heating products other than by mean s of
tankers used on behalf of professional traders in terms of arti cle
14A(4);
"authorised and empowered" means an official that has an identi ty
card issued by the Department o f Customs and which shows the po wer
to exercise the powers and duties given to him by the Commissio ner by
virtue of the provisions of the laws of Malta and the European Union;
"authorised tax warehouse keeper" means a natural or legal
person authorised by the Commissioner, in the course of hisbusiness, to produce, process, hold, receive or dispatch excisa ble
goods under a duty suspension arrangement in a authorised taxwarehouse;
"beer production" or "the production of beer" shall be taken to
mean the process whereby beer is produced from the fermentationof the wort and any process whereby beer of lower density orspecific gravity is derived from beer, whatever its origin, of a
higher density or specific gravity. It shall also include the m ixing of
beer with any non-alcoholic beverage and on either of which noexcise duty had been paid such that the resulting admixturecontains an actual alcoholic strength by volume exceeding 0.5%vol;
"the Community" or "territory of the Community" means the
territories of the Member States;
"competent authority" means a body or authority which has a
 2        CAP. 382. ]                         EXCISE DUTY
supervisory or regulatory role in a Member State in relation to
excisable goods;
Cap. 37."the Commissioner" has the same meaning assigned to it in the
Customs Ordinance ;
"computer" means any electronic device used for information
storage or retrieval and includes a mobile phone or any otherelectronic means of information storage or retrieval;
"Customs official" means any official of the Department of Customs
as authorised and empowered by the Commissioner, by virtue of t he
relevant legislation and includes any other person having an ex press or
implied authority to act for the said Commissioner in carrying out the
provisions of this Act as authorised for this purpose by the ap plicable
legislation;
"customs suspensive procedure or arrangement" means any one
of the special procedures as provided for under 
Regulation (EEC)
No 2913/92 relating to the customs supervision to which non-
Community goods are subjected upon their entry into theCommunity customs territory, temporary storage, free zones or f ree
warehouses, as well as any of the arrangements referred to in
Article 84(1)( a) of that Regulation;
"Customs tariff" means the Common Customs Tariff adopted by
the European Union;
"duty" and "excise duty" mean the duty imposed by this Act;"duty suspension arrangement" means a tax arrangement applied
to the production, processing, holding or movement of excisablegoods not covered by a customs suspensive procedure orarrangement, excise duty being suspended;
"endangered duty" means the difference between all the duty due
on the goods and the duty which has been paid on the same goods ;
"excise duty due" means all the excise duty due on the goods an d
includes also the excise duty which has already been paid on th ose
goods;
"excisable goods" means any goods of a class or description as
listed in the First Schedule, excluding tobacco which is not li sted in
the Third Schedule;
"importation of excisable goods" means the entry into the
territory of the Community of excisable goods unless the goodsupon their entry into the Community are placed under a customssuspensive procedure or arrangement, as well as their release f rom
a customs suspensive procedure or arrangement;
"independent small brewery" and "birrerija indipendenti u
żgħira" mean, for the purpose of reduced rates, a brewery which  is
legally and economically independent of any other brewery, whic h
uses premises situated physically apart from those of any otherbrewery and does not operate under licence. However, where two(2) or more small breweries cooperate, and their combined annua l
production does not exceed two hundred thousand (200,000)hectolitre, those breweries may be treated as a single independ ent
                  EXCISE DUTY               [CAP. 382.       3
small brewery;
"independent small wine producer" and "produttur tal-inbid
indipendenti u żgħir" mean, for the purpose of reduced rates, a  wine
producer which is legally and economically independent of any o ther
wine producer, which uses premises situated physically apart fr om those
of any other wine producer and does not operate under licence.However, where two (2) or more small wine producers cooperate, and
their combined annual production does not exceed one thousand ( 1,000)
hectolitre or twenty thousand (20,000) hectolitre, as appropria te, those
wine producers may be treated as a single independent small win e
producer;
"information in a non-legible form" means information that need s to
be deciphered before being understood;
"Member State" and "territory of a Member State" means the
territory of each Member State of the Community to which the
Treaty is applicable, in accordance with Article 299 thereof, w ith
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;
"records" means any books, accounts, documents or other recorde d
information, including information in a computer or information  in
other non-legible form;
"registered consignee" means a natural or legal person authoris ed
by the Commissioner, in the course of his business and under th e
conditions fixed by the Commissioner, to receive excisable good s
moving under a duty suspension arrangement from another MemberState;
"registered consignor" means a natural or legal person authoris ed
by the Commissioner, in the course of his business and under th e
conditions fixed by the Commissioner, to only dispatch goods su bject
to excise duty which are subject to duty suspension upon their release
for free circulation in accordance with Article 201 of Regulati on (EU)
No. 952/2013;
"registered merchant" means a physical or legal person authoris ed
by the Commissioner to dispatch and, or receive goods subject t o
excise duty as mentioned in Schedule Five A, Five B, Five C, Fi ve D,
Five E, Five F, Five G and Five H;
"release for consumption" means:
(a) any departure, including irregular departure, from a
suspension arrangement;
(b) any manufacture, including irregular manufacture, of
excisable goods outside a suspension arrangement;
(c) any entry into Malta of excisable goods, including
irregular entry, where those products have not beenplaced under a suspension arrangement;
"authorised tax warehouse" means a place where excisable goods
are produced, processed, held, received or dispatched under dut y
 4        CAP. 382. ]                         EXCISE DUTY
suspension arrangements by an authorised tax warehouse keeper i n
the course of his business, subject to certain conditions laid down
by the Commissioner;
"third country" means any State or territory to which the Treat y
is not applicable;
"the Treaty" means the Treaty establishing the European
Community;
"vessel or ship" includes any open boat, open pontoon or other
undecked vessel or ship , as well as any decked vessel or ship.
Impositions of 
excise duty.
Amended by:
XIV . 1998.2;IX. 2001.4;XXII. 2011.5;VII.2022.59.3.(1) There shall be charged and levied by the Commissioner
on account of the Government an excise duty on excisable goods.
(2) The duty payable on excisable 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 langu age
and in any such case, if there is any conflict between the Malt ese
and English text of the Schedules, the English text shall preva il.
(3) The duty payable on excisable goods according to this Act
shall also be payable on goods which are produced, imported andplaced on the market under any description of excisable goods,notwithstanding that such goods do not have the specifications and
qualities required by law so as to have such description, and a ll the
provisions of this Act and of any regulations made thereunder s hall
apply to such goods in the same manner as if they were theexcisable goods as which they are described.
(4) (a) Goods in small consignments of a non-commercial
nature sent from third countries by private persons to other pr ivate
persons in Malta are exempt from excise duty.
(b) For the purposes of paragraph (a): 
(i) "goods" means excisable goods except:
- cigarettes, cigarillos, cigars and smoking
tobacco; and
- distilled beverages and spirits of alcoholic
strength which exceeds twenty-two per-cent(22%) vol., undenatured ethyl alcohol of eightyper-cent (80%) vol. and more, distilledbeverages and spirits, and aperatives based onwine or alcohol, tafia, saké or similar drinks ofalcoholic strength of twenty-two per-cent (22%)vol. or less, sparkling wines, fortified wines orstill wines;
(ii) "small consignments of non-commercial nature"
means consignments which: 
(a) are of an occasional nature;
(b) consist only of goods which are intended for
                  EXCISE DUTY               [CAP. 382.       5
personal use by the consignee or his family, and
their nature and quantity do not indicate thatthey are being imported for any commercialpurposes; 
(c) contain goods with a total value which does not
exceed forty-five euro (€45); 
(d) are sent by a sender to the consignee, without
any form of payment. 
Tax point.
Substituted by:II. 2002.10.
Amended by:
XIII. 2010.3;XXII. 2011.5.4.(1) Excisable goods shall be subject to excise duty at the
time of their production, or where applicable of their extracti on, or
of their arrival into Malta, provided that where excisable good s are
placed under a customs procedure on arrival into Malta, entry s hall
be deemed to take place when they leave the customs procedure.
(2) Excise duty shall become chargeable at the time of release
for consumption or when shortages are recorded.
(3) The chargeable conditions and rate of excise duty to be
adopted shall be those in force on the date on which release fo r
consumption takes place or shortages are recorded.
(4) For the purpose of this article "release for consumption"
means:
(a) the departure of excisable goods, including irregular
departure, from a duty suspension arrangement;
(b) the holding of excisable goods outside a duty
suspension arrangement where excise duty has notbeen levied pursuant to the applicable provisions ofCommunity law and national legislation;
(c) the production of excisable goods, including irregular
production, outside a duty suspension arrangement;
(d) the entry into Malta of excisable goods, including
irregular entry into Malta, unless the excisable goodsare placed, immediately upon entry, under a dutysuspension arrangement.
(5) For the purpose of this article where excisable goods are
moved under a duty suspension arrangement within the territory of
the Community, including where the goods are moved via a thirdcountry or a third territory, the time of release for consumpti on
shall be considered to be:
(a) when a registered consignee receives the excisable
goods from a authorised tax warehouse;
(b) when a consignee referred to in article 14(2) receives
excisable goods from a authorised tax warehousewhich have been dispatched from another MemberState.
(6) Where excisable goods are imported into Malta and the
Commissioner allows such goods to be moved under a dutysuspension arrangement according to the conditions laid down byhim to be delivered to a place which has been designated by anauthorised tax warehouse keeper or registered consignee, the ti me
 6        CAP. 382. ]                         EXCISE DUTY
of release for consumption shall be the time of receipt of the
excisable goods at the place which has been approved by theCommissioner:
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 loss of excisable goods under a duty suspensionagreement, as a result of the actual nature of the goods, ofunforeseeable circumstances, as a result of force majeure , or as a
consequence of an authorisation granted by the Commissioner,shall not be considered as a release for consumption.
(8) The chargeable conditions and rate of excise duty to be
adopted shall be those in force on the date on which release fo r
consumption takes place.
Goods not to be 
released before the payment of the duty.Substituted by:II. 2002.11.5. Save as otherwise provided for in this Act or as may be
prescribed by regulations thereunder, no goods which are subjec t to
duty shall be released for consumption unless the duty on the s aid
goods has been paid.
Duty on 
ingredients to be credited.
Amended by:
XXII. 2011.5.6. Any excise duty which is proved to the satisfaction of the
Commissioner to have been paid on goods which are used asingredients or components in the production of excisable goodsproduced in Malta shall be credited against the duty payable on  the
goods produced, provided that the said credit shall not exceed the
duty on the goods produced.
Savings. 7. The duty imposed under this Act shall be without prejudice
to any other duty or tax imposed by any other law.
Payment of duty.
Amended by:
II. 2002.12;XIII. 2010.4;XXII. 2011.5.8.(1) Duty on excisable goods shall be paid by the following
persons:
(a) in relation to the departure of excisable goods,
including irregular departure from a duty suspensionarrangement, duty shall be paid:
(i) by the authorised tax warehouse keeper, the
registered consignee or any other personreleasing the excisable goods or on whose behalfthe excisable goods are released from the dutysuspension arrangement and, in the case ofirregular departure from the authorised taxwarehouse, by any other person involved in thatdeparture;
(ii) in the case of an irregularity during a movement
of excisable goods under a duty suspensionarrangement as indicated in article 8A, by theauthorised tax warehouse keeper, the registeredconsignor or any other person who guaranteedthe payment in accordance with article 10 andany person who participated in the irregulardeparture and who was aware or who shouldreasonably have been aware of the irregularnature of the departure;
                  EXCISE DUTY               [CAP. 382.       7
(b) in relation to the holding of excisable goods outside a
duty suspension arrangement where excise duty hasnot been levied pursuant to the applicable provisionsof this Act, by the person holding the excisable goodsand any other person involved in the holding of theexcisable goods;
(c) in relation to the production of excisable goods,
including irregular production, outside a dutysuspension arrangement, by the person producing theexcisable goods and, in the case of irregularproduction, by any other person involved in theirproduction;
(d) in relation to the importation of excisable goods,
including irregular importation, unless the excisablegoods are placed, immediately upon importation,under a duty suspension arrangement, by the personwho declares the excisable goods or on whose behalfthey are declared upon importation and, in the case ofirregular importation, by any other person involved inthe 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 j oint and
several.
(3) Action for the collection of any tax payable under this Act
may be instituted by the Commissioner in the competent court ofcivil jurisdiction not later than six years from the date from which
the excise duty becomes payable under this Act.
Irregularity.
Added by:
XIII. 2010.5.
Amended by:
XXII. 2011.5.8A. (1) When an irregularity occurs in relation to excisable
goods which are moving under a duty suspension arrangement froma Member State to Malta or when excisable goods are in transit and
pass through Malta, which irregularity gives rise to their rele ase for
consumption in accordance with article 4(4)( a), the Commissioner,
on detecting such an irregularity, shall inform the competentauthorities of the Member State of dispatch. 
(2) When it is possible for the Commissioner to determine
where the irregularity under sub-article (1) occurred, the rele ase for
consumption shall take place in the Member State where theirregularity occurred.
(3) When it is not possible for the Commissioner to determine
where the irregularity under sub-article (1) occurred, it shall  be
presumed that it has occurred in Malta.
(4) When excisable goods moving under a duty suspension
arrangement, notwithstanding that they have Malta as theirdestination, fail to arrive in Malta, and during the movement n o
irregularity giving rise to their release for consumption inaccordance with article 4(4)(a) has been detected, an irregular ity
shall be deemed to have occurred in the Member State of dispatc h
at the time when the movement began, unless, within a period offour months from when the movement began, evidence is providedto the satisfaction of the Member State of dispatch of the end of the
 8        CAP. 382. ]                         EXCISE DUTY
movement, or of the place where the irregularity occurred:
Provided that where the person who guaranteed payment in
accordance with article 10 has not been, or could not have been ,
informed that the goods have not arrived at their destination, a
period of one month from the date of communication of thisinformation 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 dat e
on which the movement began, the Commissioner ascertains thatthe irregularity referred to in sub-article (4) actually occurr ed in
Malta, he shall inform the competent authorities of the MemberState where the excise duty was levied, which shall reimburse o r
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 excisable goods under a duty
suspension arrangement shall end, in the cases referredto in article 8B(1)( a)(i), (ii), and (iv) and article
8B(1)( b) when the consignee has taken delivery of the
excisable goods and, in the cases referred to in article8B(1)( a)(iii) when the goods have left the territory of
the Community;
(b) the movement of excisable goods under a duty
suspension arrangement shall begin in the casesreferred to in article 8B(1)( a), when the excisable
goods leave the authorised tax warehouse of dispatch,and in the cases referred to article 8B(1)( b) upon their
release for free circulation in accordance with Article201 of Regulation (EU) No. 952/2013;
(c) "irregularity" means a situation occurring during a
movement of excisable goods under a duty suspensionarrangement, other than the one referred to in article14(5), due to which a movement, or a part of amovement of excisable goods, has not ended in termsof paragraph ( a) of this sub-article.
Movement of 
excisable goods under a suspension of excise duty.
Added by:
XIII. 2010.5.
Amended by:
XXII. 2011.5.8B.  (1) Excisable goods may be moved under a duty
suspension arrangement within the territory of the Community,including where the goods are moved via a third country or a th ird
territory:
(a) from a authorised tax warehouse to:
(i) another authorised tax warehouse;
(ii) a registered consignee;
(iii) the place where the excisable goods leave the
territory of the Community;
(iv) a consignee referred to in article 14(2), where
the goods are dispatched from another MemberState;
                  EXCISE DUTY               [CAP. 382.       9
(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 arereleased for free circulation in accordance with Article 79 of
Regulation (EEC) No 2913/92 .
(2) By way of derogation from sub-article (1)( a)(i) and (ii) and
(b) hereof, and except in the situations referred to in the provi so to
article 10A(3), the Commissioner may, under the conditions whic h
he lays down, allow excisable goods to be moved under a dutysuspension arrangement to a place of direct delivery, where tha t
place has been designated by th e authorised tax warehouse keepe r
or by the registered consignee. The authorised tax warehousekeeper or the registered consignee shall remain responsible forsubmitting the report of receipt referred to in regulation 10 t o Part
H of the Sixth Schedule.
(3) Sub-articles (1) and (2) shall also apply to movements of
excisable goods at a zero rate which have not been released forconsumption.
(4) A movement of excisable goods shall be considered to take
place under a duty suspension arrangement only if it takes plac e
under cover of an electronic administrative document process inaccordance with the procedure contemplated under Part H of theSixth Schedule.
Production, 
processing and holding of excisable goods. 
Amended by:
IX. 2001.5.Substituted by:II. 2002.13.
Amended by:
XXII. 2011.5.9.(1) The Commissioner shall determine the rules concerning
the production, processing and holding of products subject to e xcise
duty, subject to the provisions of the relative regulations.
(2) Production, processing and holding of products subject to
excise duty, where the latter has not been paid, shall take pla ce in a
authorised tax warehouse.
(3) ( a) The opening and operation of authorised tax warehouses
shall be subject to authorization from the Commissioner.
(b) Applications for the registration of authorised tax
warehouses shall be made to the Commissioner in such
manner, and shall contain such information and beaccompanied by such documents, plans andcertificates, as may be prescribed.
(c) A certificate of registration shall be issued in such
circumstances and in such a manner, and shall be validfor such period and subject to such conditions, as maybe prescribed.
(d) A separate registration shall be required in respect of
each authorised tax warehouse.
(4) Subject to any regulations made under this Act, sub-article (2)
shall not apply to production of excisable goods produced merel y by
reason of:
(a) operations during which small and negligible
 10        CAP. 382. ]                         EXCISE DUTY
quantities of excisable goods as may be prescribed, are
obtained incidentally;
(b) production of home made beer, wine and other
fermented beverages not produced for commercialpurposes; and
(c) such other operations as may be prescribed.
Records and 
statements.Substituted by:II. 2002.14.
Amended by:
XIII. 2010.6;XXII. 2011.5;VII. 2018.66.10. (1) An authorized warehouse keeper shall be required to:
(a) provide a guarantee, if necessary, to cover production,
processing and holding and a compulsory guarantee tocover movement, the conditions for which shall be setby the Commissioner;
(b) comply with the requirements laid down by the
Commissioner;
(c) keep, for each authorised tax warehouse correct and
precise, accounts of stock and product movements
which truly reflect the actual stock that is physicallypresent in the authorised tax warehouse;
(d) produce the products whenever so required; and
(e) consent to all monitoring and stock checks:
Provided that the Commissioner, under the conditions set
by him, may allow the guarantee referred in paragraph ( a) to be
provided by the transporter or carrier, the registered consigno r, the
owner of the excisable goods, the consignee, or jointly by two or
more of the said persons herein mentioned.
(2) The guarantee mentioned in the previous sub-article 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 excisablegoods 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 Communityby sea or by fixed pipeline.
Consignee may be 
any professional trader.
Added by:
II. 2001.15.
Amended by:
XIII. 2010.7;XXII. 2011.5;VII.2018.67.10A. (1) Notwithstanding the provisions of article 10, the
consignee shall be a professional trader without authorized war ehouse
keeper status. This trader may, in the course of his business, receive
products subject to excise duty under duty-suspension arrangeme nts.
However, he may neither hold nor dispatch such products under e xcise
duty-suspension arrangements.
(2) Such trader shall, 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 excisable goods, guarantee
payment of excise duty under the conditions fixed by
                  EXCISE DUTY               [CAP. 382.       11
the Commissioner;
(b) at the end of the transaction, enter in his accounts
excisable goods received under a duty suspensionarrangement;
(c) consent to all monitoring and stock checks enabling
the Commissioner to verify that the goods haveactually been received:
Provided that where a registered consignee receives
excisable goods only occasionally, the authorisation granted by  the
Commissioner shall be limited to a specified quantity of excisa ble
goods, a single registered consignor and a specified period of time or t o
a single transaction. The Commissioner may limit the authorisat ion to
one transaction.
Registered 
consignor.
Added by:
VII.2018.68.10B. (1) Notwithstanding the provisions of article 10, a
registered consignor may be a professional trader without the s tatus
of authorized warehouse keeper. The registered consignor may, i n
the course of his business, dispatch goods which are under dutysuspension or goods which are in free circulation.
(2) The registered consignor shall, before starting to dispatch
the objects, request to be registered by the Commissioner.
(3) Registered consignor shall observe the following
requirements:
(a) before dispatch of the excisable goods, he shall
guarantee the payment of excise duty, under theconditions fixed by the Commissioner;
(b) at the end of the transaction, he shall enter into his
accounts excisable goods dispatched under an exciseduty suspension arrangement;
(c) consent to all monitoring and stock checks enabling
the Commissioner to verify that the goods haveactually been dispatched:
Provided that where a registered consignor dispatches
excisable goods only occasionally, the authorisationgranted by the Commissioner shall be limited to aspecified quantity of excisable goods, a singleconsignor and a specified period of time or a singletransaction. The Commissioner may limit theauthorisation to one transaction.
Registered 
merchant.
Added by:
VII.2018.68.
Amended by:
VIII.2020.61.10C. (1) Notwithstanding the provisions of article 10, the
registered merchant must be a professional trader without the s tatus
of authorized warehouse keeper. This trader may, in the course of
his business, dispatch and, or receive goods subject to excise duty,
mentioned in Part B of the Fourth Schedule and, in Schedule Five A,
Five B, Five C, Five D, Five E, Five F, Five G and Five H.
(2) Such a merchant shall, before starting to dispatch or to
receive the objects, request to be registered by the Commission er.
(3)  A registered trader must observe the following
requirements:
 12        CAP. 382. ]                         EXCISE DUTY
(a) before dispatch or receipt of the excisable goods, he
shall guarantee the payment of excise duty, under theconditions fixed by the Commissioner;
(b) at the end of the transaction, he shall enter into his
accounts the excisable goods that would have beenreceived or dispatched;
(c) consent to all monitoring and stock checks enabling
the Commissioner to verify that the goods haveactually been dispatched or received:
Provided that where a registered merchant receives
excisable goods only occasionally, the authorisationgranted by the Commissioner shall be limited to aspecified quantity of excisable goods, a single consignorand a specified period of time or a single transaction. TheCommissioner may limit the authorisation to onetransaction.
Suspension or 
revocation of registration.
Amended by:
II. 2002.16;XXII. 2011.5.11. The Commissioner may suspend or revoke the registration
of any authorised tax warehouse where the person in charge ther eof
fails to comply with the provisions of article 10, and the prov isions
of sub-article (3), (4) and (5) of article 38, shall mutatis mutandis
apply to any such suspension.
Marking of storage 
tanks and vessels and of excisable goods.
Amended by:
II. 2002.17;XXII. 2011.5.12. (1) Any tanks, receptacles or other containers used in a
authorised tax warehouse for the production or storage of excis able
goods shall conform with any specifications as may be prescribe d
or as may be approved for the purpose by the Commissioner.
(2) The Minister may make regulations for the colouring and
for the marking of excisable goods for the purpose of ensuring the
correct and straightforward application of the provisions of th is Act
and of preventing any evasion, avoidance or abuse.
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;VII.2022.60.13. (1) The Minister may make, and when made, revoke or
amend regulations for the better carrying out of the provisions  of
this Act, and without prejudice to the generality of the forego ing,
such regulations may provide for any of the following:
(a) the time or times within which, the place where, and
the manner in which, excise duty in accordance withthis Act is to be paid; 
(b) the manner in which excisable goods may be
produced;
(c) the circumstances under which excisable goods not fit
for consumption or unmarketable are destroyedwithout the payment of duty, or with refund of duty;
(d) the providing of a security by an authorised tax
warehouse keeper in a form acceptable to theCommissioner, in order to safeguard the payment ofexcise duty payable under this Act, and the manner inwhich 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 ofany authorised tax warehouse under this Act;
                  EXCISE DUTY               [CAP. 382.       13
(f) anything that may be prescribed in accordance with
this Act;
(g) the procedure to be followed on a movement of
excisable 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 ofthose regulations shall be guilty of an offence, and such regul ations
may provide for the penalty of a fine ( multa ) not exceeding twenty-
five thousand euro (€25,000) or an amount equal to three times the
duty payable on any goods in respect of which the offence iscommitted, whichever shall be the higher, or to imprisonment fo r a
term not exceeding six months, or to both such fine andimprisonment, 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 convic tion,
to a fine ( multa ) not exceeding twenty-five thousand euro
(€25,000) or an amount equal to three times the duty payable onany goods in respect of which the offence is committed, whichev er
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 containedunder sub-article (1) and may be revoked and amended accordingl y.
(5) The Minister may by regulations published in the Gazette
add, amend, revoke or substitute the Schedules to this Act, or any
of them, as may become necessary from time to time, and suchamendments may also be made with an aim to ensure that theCustoms Tariff Headings under which the respective excisablegoods are classified conform with the Harmonized CommodityDescription and Coding System 1983, as adopted and published bythe Customs Co-operation Council:
Provided that this authority shall not extend to cases in
which its application results in a duty being prescribed in res pect of
any new article or in an increase in the rate of duty prescribe d in
respect of any article.
Exemptions.
Amended by:
IX. 2001.7;II. 2002.19;XIII. 2010.9;XXII. 2011.5.14. (1) No duty shall be liable on excisable goods -
(a) produced in the circumstances specified in article 9(4);
and
(b) so exempted in terms of the relevant Schedules to this
Act.
(2) It shall be lawful for the Minister to exempt the following
from the payment of excise duty under such conditions andrestrictions as he may deem fit to impose:
(a) excisable goods on which the granting of such
exemption is necessary, but to the extent only that it isso necessary, for the implementation of any
 14        CAP. 382. ]                         EXCISE DUTY
international commitment entered into by the
Government of Malta;
Cap.191.(b) excisable goods where such exemption is granted in
favour of a person or a class of persons who, inaccordance with, or by an order made under, theprovisions of the 
Diplomatic Immunities and
Privileges Act, is exempt from customs duties on
articles intended for the personal use of such person orpersons;
(c) excisable goods where such exemption is deemed to be
justifiable by the Minister;
(d) excisable goods intended to be used by international
organizations recognized by the host Member State,and by members of such organizations, within thelimits and under the conditions laid down by theinternational conventions establishing suchorganizations or by headquarters agreements;
(e) excisable goods intended to be used for consumption
under an agreement concluded with third countries orinternational organizations provided that such anagreement is allowed or authorised with regard to anexemption from value added tax:
Provided that excisable goods moving under a duty
suspension arrangement to a person referred to in this sub-arti cle
shall be accompanied by an exemption certificate in the form an d
content established by the Commissioner.
(3) The Minister shall have the power by order to exempt from
the payment of excise duty any excisable goods which are import ed
or produced in Malta for the purpose of being used as ingredien ts or
components in the production of excisable goods. Such exemptionmay be made subject to such conditions as the Minister may deemfit to impose.
(4) No excise duty shall be payable on excisable goods released
for export as merchandise, shipped as stores or taken as fuel t o
power the engines of ships or aircraft on any foreign bound shi p or
aircraft provided this is done directly from a authorised taxwarehouse.
(5) No excise duty shall be liable on excisable goods which
have not been released by the authorised tax warehouse keeper f or
consumption, provided such excisable goods are destroyed undercustoms supervision by written permission of and under theconditions laid down by the Commissioner.
Excisable goods 
acquired by a private individual.
Added by:
XIII. 2010.10.
Amended by:
XXII. 2011.5.14A. (1) Excise duty on excisable goods acquired by a private
individual for his own use, and personally transported from aMember State to Malta, shall be charged in the Member State inwhich the excisable goods are acquired.
(2) To determine whether the excisable goods referred to in
sub-article (1) are intended for the own use of a private indiv idual,
the Commissioner shall take account of the following:
                  EXCISE DUTY               [CAP. 382.       15
(a) the commercial status of the holder of the excisable
goods and his reasons for holding them;
(b) the place where the excisable goods are located or, if
appropriate, the mode of transport used;
(c) any document relating to the excisable goods;
(d) the nature of the excisable goods; and
(e) the quantity of the excisable goods.
(3) For the purposes of applying sub-article (2)(e), the Ministe r
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 suc h
products are transported by a private individual using atypicalmodes of transport.
Excisable goods 
already released for consumption.
Added by:
XIII. 2010.10.
Amended by:
XXII. 2011.5.14B. (1) Without prejudice to article 14D(1), excisable goods
which have already been released for consumption in one MemberState and are held for commercial purposes in Malta in order to  be
delivered or used in Malta, shall be subject to excise duty in Malta:
Provided that for the purpose of this sub-article, holding for
commercial purposes shall mean the holding of excisable goods b y
a person other than a private individual or by a private indivi dual
for reasons other than his own use and transported by him.
(2) Excise duty due in terms of sub-article (1) shall be paid by
the person making the delivery or holding the goods intended fo r
delivery, or to whom the goods are delivered in the other Membe r
State, as the case may be.
(3) Without prejudice to article 14F, excisable goods which
have already been released for consumption in one Member Stateand move within the Community for commercial purposes shall notbe regarded as being held for such purposes until they reach th e
Member State of destination, provided that they are moving unde r
cover of the formalities set out at Part H of the Sixth Schedul e.
(4) Excisable goods which are held on board a boat or aircraft
making sea-crossings or flights between Malta and another Membe r
State but which are not available for sale when the boat or air craft
is in the Maltese territory shall not be regarded as held forcommercial purposes in Malta.
(5) When excise duty for excisable goods which were released
for consumption in Malta had become chargeable and collected inanother Member State, the Commissioner may request theauthorities of the other Member State for a reimbursement orremittance of the duty paid.
 16        CAP. 382. ]                         EXCISE DUTY
Excisable goods 
released for consumption in terms of article 14B(1).
Added by:
XIII. 2010.10.
Amended by:
XXII. 2011.5.14C. (1) Excisable goods which have been released for
consumption in terms of article 14B(1) shall move between theterritories of the various Member States under cover of anaccompanying document listing the main data from the documentreferred to at Part H of the Sixth Schedule.
(2) The persons referred in article 14B(2) shall comply with the
following requirements:
(a) before the goods are dispatched they shall submit a
declaration to the Commissioner and guaranteepayment of the excise duty;
(b) pay the excise duty to the Commissioner after the
excisable goods arrive;
(c) consent to any checks by a Customs official to satisfy
himself that the excisable goods have actually beenreceived and that the excise duty chargeable on themhas been paid.
Excisable goods 
already released for consumption in a Member State.
Added by:
XIII. 2010.10.
Amended by:
XXII. 2011.5.14D. (1) Excisable goods already released for consumption in
one Member State, which are purchased by a person, other than a n
authorised tax warehouse keeper or a registered consignee,established in another Member State who does not carry out anindependent economic activity, and which are dispatched ortransported to Malta directly or indirectly by the vendor or on  his
behalf, shall be subject to excise duty.
(2) In the case referred to in sub-article (1), the excise duty
shall become chargeable at the time of delivery of the excisabl e
goods. The chargeability conditions and rate of excise duty to be
applied shall be those in force on the date on which the dutybecomes chargeable.
(3) The person liable to pay the excise duty is the vendor who
shall comply with the following requirements:
(a) before dispatching the excisable goods, he shall
register his identity and guarantee payment of theexcise duty with the Commissioner and be subject tothe conditions laid down by the Commissioner;
(b) pay the excise duty to the Commissioner after the
excisable goods arrive;
(c) keep accounts of deliveries of the excisable goods:
Provided that the Minister may enter into bilateral
agreements with other Member States in order to simplify theserequirements.
(4) In the case referred to in sub-article (1), the excise duty
levied shall be reimbursed or remitted by the Commissioner at t he
vendor’s request, where the vendor has followed the procedureslaid down in sub-article (3).
(5) The Minister may, by a notice in the Gazette, lay down
specific rules for applying sub-articles (1) to (4) to excisabl e goods
that are covered by special national distribution arrangements.
                  EXCISE DUTY               [CAP. 382.       17
Loss of excisable 
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 irretr ievable
loss of the excisable goods, during their transport, which were  not
released for consumption in Malta, as a result of the actual na ture
of the goods, or unforeseeable circumstances, or force majeure , or
as a consequence of authorisation by the Commissioner, the exci se
duty shall not be chargeable in Malta:
Provided that the total destruction or irretrievable loss of
the excisable goods in question shall be proven to the satisfac tion
of the Commissioner. Furthermore, the guarantee lodged pursuantto 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 underwhich the losses referred to in sub-article (1) are determined.
Irregularity 
occurring or detected in Malta.
Added by:
XIII. 2010.10.
Amended by:
XXII. 2011.5.14F. (1) Where an irregularity has occurred in Malta during a
movement of excisable goods under article 14B(1) or article14D(1), and such excisable goods were released for consumption in
another Member State, they shall be subject to excise duty.
(2) Where an irregularity has been detected in Malta during a
movement of excisable goods under article 14B(1) or article14D(1), and such excisable goods were released for consumption in
another Member State, and it is not possible to determine where  the
irregularity occurred, the irregularity shall be deemed to haveoccurred in Malta:
Provided that if, before the expiry of a period of three years
from the date on which the excisable goods were acquired, it isascertained in which Member State the irregularity actuallyoccurred, the provisions of sub-article (1) shall apply.
(3) The excise duty shall be due from the person who
guaranteed payment thereof in accordance with article 14C(2)( a) or
article 14D(4)( a) and from any person who participated in the
irregularity:
Provided that, if the excisable goods were released for
consumption, the Commissioner shall, upon request, reimburse orremit the excise duty in the Member State where the irregularit y
occurred or was detected. Furthermore, the Commissioner shallrelease the guarantee lodged pursuant to article 14(C)(2)( a) or
article 14D(4)( a).
(4) For the purposes of this article, "irregularity" means a
situation occurring during a movement of excisable goods underarticle 14B(1) or article 14D(1), not covered by article 14E, d ue to
which a movement, or a part of a movement, of excisable goods h as
not duly ended.
Drawback.
Amended by:
II. 2002.20;XIII. 2010.11;XXII. 2011.5;VII.2022.61.15. (1) Unless otherwise specified in this Act, no excise duty
paid under this Act on any excisable goods released forconsumption in Malta shall be refunded: 
Provided that the Minister may under such conditions as he
may deem appropriate authorise the refund of any excise duty pa id
 18        CAP. 382. ]                         EXCISE DUTY
on goods where an exemption in terms of paragraph ( c) of sub-
article (2) of article 14 has been granted after the duty has b een
paid and excise duty on excisable goods which have been release d
for consumption may, at the request of the person concerned, bereimbursed or remitted by the Minister where those goods werereleased for consumption in the situations identified by theMinister and in accordance with the conditions that the Ministe r
shall lay down by a notice in the Gazette for the purpose ofpreventing any possible evasion or abuse. Such reimbursement orremission may not give rise to exemptions other than thoseprovided in article 14:
Provided further that a drawback of the actual duty paid in
accordance with the provisions of this Act shall be allowed aft er a
written application by the claimant:
(i) in respect of duty on any excisable goods
exported as merchandise or shipped as stores ortaken as fuel to power the engines of ships oraircraft on foreign bound ships or aircraftotherwise than as specified in sub-article (4) ofarticle 14;
(ii) in respect of duty on any excisable goods
supplied by any person in circumstances inwhich such excisable goods are exempt fromduty in terms of an exemption made under theprovisions 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-ar ticle
(1) hereof to the exporter, or in any case falling undersub-paragraph (ii) of the said proviso to the supplier of theexcisable 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 t he
exporter or the supplier, as the case may be, of a written decl aration
in such form or manner as the Commissioner may require.
(4) (a) In the case that, under whatever circumstance,
including when it results that a crime has been committed, more  excise
duty is paid than is due to the Commissioner, the same Commissi oner
shall refund the excess excise duty that was paid.
(b) There shall be paid to the Commissioner the fee of
fifteen euro (€15) for every refund made by the Commissioner in  the
circumstances provided for in paragraph (a). This fee shall be deducted
from the amount to be refunded at the moment the refund is bein g
made. If the excess excise duty paid amounts to fifteen euro (€ 15),
then this is directly passed to Government revenue. 
                  EXCISE DUTY               [CAP. 382.       19
Offences and 
penalties.
Amended by:
IX. 2001.8;II. 2002.21;IX. 2003.80;L.N. 425 of 2007;I. 2010.56;XXII. 2011.5;III. 2013.59;XVI. 2017.65;L.N. 270 of 2017;VII.2018.69;VII.2019.56;VIII.2020.62;XVIII.2021.50.16. (1) Any person who -
(a) produces excisable goods by a process which is not
permitted in terms of this Act or of any regulationsmade thereunder; or
(b) produces excisable goods in any establishment other
than a authorised tax warehouse; or
(c) makes any alterations in the productive facilities and
storage areas in a authorised tax warehouse oraffecting the security of a authorised tax warehousewithout the prior notification thereof to theCommissioner; or
(d) forges a die, stamp, mark or other device used by the
Government, or under its authority, for making exciserevenue bands or stamping or marking such bands forthe purposes of this Act or any regulations madethereunder; 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 madetherewith; or
(g) knowingly and without lawful excuse (the proof
whereof shall lie on the accused) has in his possessionany forged die, stamp, mark or device or impressionmade therewith; or
(h) makes fraudulent use of any genuine die, stamp, mark
or device or commits any of the acts contemplated inparagraphs  (e), (f), and ( g) with regard to impressions
fraudulently made with genuine instruments; or
(i) makes or gives or submits or is
instrumental in the making or the giving of anydeclaration, document or information to theCommissioner, which to his knowledge is false in anydetail:
Provided that a person who makes an
incorrect declaration and requests the Commissioner inwriting to amend it:
(i) before the Commissioner informs
the person that the particulars of the customsdeclaration are not correct; and
(ii) (aa) during the period when it is
not yet established, in the systems relating to theprocessing of customs declarations, whethermanual or electronic, if there is going to becontrol of the goods; or
 20        CAP. 382. ]                         EXCISE DUTY
(bb) within ten (10) working days
from the date of release of the goods,which goods were released withoutcontrol; and
(iii) such amendment does not tend to
make the declaration applicable to other goods,other than those which were originally declared,in the sense that the only amendment that maytake place in the declaration is one (1) or moreamendments from those listed in the NinthSchedule,
that person shall be deemed not to have committed the offence
under this paragraph; 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 Customs official or
other persons duly charged with the prevention anddetection of offences against this Act with the carrying
out of any of the provisions of this Act or of anyregulations made thereunder; or
(l) recommends a retail price for cigarettes in excess of the
established retail price on the basis of which excise dutyhas been computed in terms of the relevant Schedule tothe Act; or
(m) sells cigarettes at a price in excess of the retail price
established by the local manufacturer, or importer, and onwhich excise duty has been computed in terms of therelevant Schedule to this Act; or
(n) knowingly aids, abets or assists in the commission of
any of the foregoing offences; or
(o) is the person in whose name a authorised tax
warehouse is registered and fails to report, within thetime prescribed by regulations made under this Act,any quantity of excisable goods released forconsumption or for free circulation, and fails to showto the satisfaction of the court that any such act orthing done or omitted to be done by any person in hisemployment or subject to his authority or control, wasdone or omitted without his knowledge, and that hecould not with reasonable diligence have obtainedknowledge thereof; or
(p) stores and, or offers for sale containers of alcohol or wine
to which there is affixed an excise stamp that was alreadyaffixed to another alcohol or wine container;  or
(q) imports for the purpose of sale or stores for the purpose
of sale or prepares for the purpose of sale or offers forsale or offers for free water-pipe tobacco (also known as
                  EXCISE DUTY               [CAP. 382.       21
shisha tobacco) when not authorised as a registered
consignor, registered consignee or an authorised taxwarehouse keeper:
Provided that whoever shows that he has acquired water-
pipe tobacco from a registered consignor, registeredconsignee or an authorised tax warehouse keeper shall bedeemed not to have committed a crime; or
(r) stores for the purpose of sale or prepares for the
purpose of sale or offers for the purpose of sale oroffers for free, water-pipe tobacco (also known asshisha tobacco) while the tobacco is neither in its box,packet or container with the band or stamp still affixedto it, nor is it in the water-pipe itself; or
(s) is a wholesaler of tobacco, a distributor of tobacco or
is a first retail outlet of tobacco and is not authorisedor registered in the system of Track and Trace; or
(t) imports or brings into Malta, or has in his possession,
or disposes of, tobacco which is not listed in the ThirdSchedule, without the permission of theCommissioner,
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 conviction for an offence related to
manufactured tobacco mentioned in the Third Schedule to this Ac t, the
offender shall be liable to a fine ( multa ) of not less than three thousand
five hundred euro (€3,500) and not more than twenty five thousa nd
euro (€25,000):
Provided further that in the case of a conviction relating to
the evasion or attempted evasion of excise duty, the offender s hall
be liable to a fine ( multa ) equivalent to three times the excise duty
due on goods or five times the endangered duty, whichever is th e
lesser, but in any case not less than six hundred euro (€600) w hich
fine may exceed twenty-five thousand euro (€25,000):
Provided further that in the case of a conviction relating to t he
evasion or attempted evasion of excise duty related to manufact ured
tobacco mentioned in the Third Schedule to this Act, the offend er
shall be liable to a fine ( multa)  equivalent to three times the excise
duty due on goods or five times the endangered duty, whichever is
the lesser, but in any case not less than four thousand euro (€ 4,000)
which fine may exceed twenty-five thousand euro (€25,000):
Provided further that in the case of importation or bringing in to
Malta or possession or disposal of tobacco that is not listed i n the Third
Schedule, the offender shall be liable, upon conviction, to a f ine
(multa) equivalent to twice the value of the tobacco:
Provided further that in the case of a conviction relating to
the evasion or attempted evasion of excise duty by means of anitem of excise duty found in the Seventh Schedule, the offendershall be liable to the fine ( multa ) provided for in the relevant
 22        CAP. 382. ]                         EXCISE DUTY
provisos of this article as the case may be together with
imprisonment for a term not exceeding three (3) years:
Provided further that one-third of the fine ( multa ) shall be
deemed as a civil debt owed and payable to the Department ofCustoms.
(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 month s
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 excisable goods to
which the conviction relates shall be forfeited in favour of th e
Government, and such forfeiture shall be executed without thenecessity 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, receptacles,utensils, materials and ingredients used in the production ofexcisable goods, and to dispose of the same as provided in arti cle
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 l iable to
a term of imprisonment from one to four years.
(7) Any person who negligently makes or gives or submits or
causes to be made or given any declaration, document orinformation to a Customs official which is false in any detail shall
be liable, on conviction, for every such offence, to a fine (mu lta)
equivalent to three (3) times the duty endangered, but not less  than
three-hundred and fifty euro (€350):
Provided that a person who makes an incorrect declaration
and requests the Commissioner in writing to amend it:
(i) before the Commissioner informs the person that the
particulars of the customs declaration are not correct;and
(ii) (aa) during the period when it is not yet established, in
the systems relating to the processing of customsdeclarations, whether manual or electronic, if there isgoing to be control of the goods; or
(bb) within ten (10) working days from the date of
release of the goods, which goods were releasedwithout control; and
(iii) such amendment does not tend to make the declaration
applicable to other goods, other than those which wereoriginally declared, in the sense that the onlyamendment that may take place in the declaration is
                  EXCISE DUTY               [CAP. 382.       23
one (1) or more amendments from those listed in the
Ninth Schedule,
that person shall be deemed not to have committed the offence
under this paragraph.
Penalty instead of 
proceedings in terms of this Act.
Added by:
I. 2010.57.
Amended by:
XXII. 2011.5;III. 2013.60;XV . 2016.32;XVI. 2017.66;VII.2018.70;VIII.2020.63;XVIII.2021.51;VII.2022.62.16A.  (1) Notwithstanding any other provision of this Act
relating to forfeiture of goods in favour of the Government, and
without prejudice to sub-article (2), in the case of an irregul arity
committed by an offender which, if undetected, would involve lo ss
of excise duty on excisable goods not exceeding four thousand e uro
(€4,000), the Commissioner, whilst he forfeits the goods may, o n
acknowledgement of the committed offence by the offender, refra in
from instituting proceedings in terms of this Act and impose apenalty equivalent to three times the excise duty endangered, w hich
penalty shall not be less than two hundred and fifty euro (€250):
Provided that when the excisable goods related to the irregular ity
mentioned in this article are goods listed in the Seventh Sched ule
except for manufactured tobacco mentioned in the Third Schedule  to
this Act, and the mentioned penalty is paid, then any forfeitur e
contemplated in this article shall still take effect unless the  offender
elects to pay also to the Commissioner a sum equivalent to thevalue of the goods seized, as determined in accordance with theprovisions of the Import Duties Act, together with the duty, ta xes
and other amounts due on the goods, and also satisfies any rule s,
regulations or special limitations related to the said goods. T he
amounts due are also to be paid even if the goods are to beexported:
Provided further that:
(a) when the excisable goods, relative to which the
irregularity mentioned in this article has occurred, aremanufactured tobacco mentioned in the ThirdSchedule, then a penalty equivalent to three times theexcise duty endangered shall be paid, which penaltyshall not be less than one thousand five hundred euro(€1,500), and their forfeiture provided for in thisarticle shall also take place;
S.L. 382.02.(b) notwithstanding the provisions of paragraph (a), when
a person fails to declare up to two thousand (2,000)cigarettes beyond the applicable exempted limitthereto according to the Excise Duty (Goods Importedby Persons Travelling from Third Countries)Regulations and chooses to enter into an agreementaccording to this article, the amount of cigarettesexceeding the limit shall be forfeited and the personshall pay a penalty equivalent to the endangered duty: 
Provided also that, when the goods in respect of which the
irregularity, mentioned in this article, has been committed, ar e tobacco
that is not listed in the Third Schedule, there shall be paid a  penalty
equivalent to one per cent (1%) of the value of the tobacco but  not less
than one-hundred euro (€100) and the forfeiture contemplated in  this
 24        CAP. 382. ]                         EXCISE DUTY
article shall also take place:
Provided also that when the excisable goods related to the
irregularity mentioned in this article are goods listed in the Eighth
Schedule, and the circumstances provided for in this article ta ke place,
then the goods shall not be forfeited but any sum due in relati on to the
goods is to be paid together with a penalty equivalent to three  times the
excise duty endangered, which penalty shall not be less than tw o
hundred and fifty euro (€250).
(2) If a person commits an irregularity after the 1st June 2017 and
the circumstances provided for in sub-article (1) take place, a nd then
within a period of twenty four months from the first irregulari ty, the
person commits another irregularity as mentioned above and thecircumstances provided for in sub-article (1) take place once a gain, the
penalty due for this second irr egularity would be three times t he duty
evaded but not less than two hundred and fifty euro (€250), inc reased
by 10%. If within the same period of twenty four months the per son
commits a third irregularity or more as mentioned above, and th e
circumstances provided for in sub-article (1) take place again,  the
penalty due would be three times the duty evaded but not less t han two
hundred and fifty euro (€250), increased by 25%: 
Provided that in the case of irregularities related to manufact ured
tobacco mentioned in the Third Schedule to the Act, when thecircumstances mentioned in this sub-article take place, the pen alty due
for this second agreement would be three times the duty evaded but
not less than one thousand five hundred euro (€1,500) increased  by
10%, and the penalty due for the third agreement or more would be
three times the duty evaded but not less than one thousand fivehundred euro (€1,500), increased by 25%.
(3) For the purpose of this article, the signing of this agreem ent
shall also mean that the person is renouncing to any claim that  he may
have against the Commissioner, State Advocate or Attorney Gener al
resulting from the case.
Out of court 
agreement 
Added by:
VII.2018.71.16B. In case of an out of court agreement under article 16A of thi s
Act, when the law provides for the lowest and the highest amoun t of
the fine ( multa ) that may be so imposed by the Court, the sum that
shall be paid as a result of that agreement, shall be a sum whi ch is
equivalent to the said lowest amount increased by half the diff erence
between the said lowest and highest amounts.
Forfeiture.
Amended by:
II. 2002.22.Substituted by:I. 2010.58.
Amended by:
XXII. 2011.5;III. 2013.61;XIII. 2015.128;XVI. 2017.67;XVIII.2021.52.17. (1) If any excisable goods -
(a) are deposited or concealed in any place with intent to
defraud the Government of the excise duty leviableunder this Act; or
(b) are clandestinely or illegally removed from or out of
any authorised tax warehouse or place of security inwhich such excisable goods have been duly deposited;or
(c) after having been delivered from any authorised tax
warehouse or other place of security without paymentof duty for removal to any place authorised by theCommissioner, are not duly delivered at such place; or
                  EXCISE DUTY               [CAP. 382.       25
(d) are brought into Malta and the payment of excise duty
has been evaded or an attempt has been made to evadethe payment thereof,
in every such case, such excisable goods shall be forfeited,
together with any goods which may be found packed with or usedin concealing them, and the offender shall moreover be liable t o the
penalties laid down in article 16.
(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 anyuncustomed or other goods liable to forfeiture under this Acttogether with the property, whether movable or immovable,within which the uncustomed or goods liable to forfeiture arefound, shall be forfeited:
Provided that no vessel shall be liable to forfeiture under
the provisions of this article unless such vessel is under twohundred and fifty tons net registered tonnage.
(3) With regard to any vessel of or exceeding two hundred and
fifty tons net registered tonnage, it shall be lawful for theCommissioner, in any case in which in his opinion a responsibleofficer of such vessel is implicated either actually or by negl ect, to
take proceedings in the manner prescribed by article 36 and sub ject
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 forthis purpose the Commissioner may require, as to any vesselreferred to in this sub-article, 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 Commissio ner
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 anyvessel, vehicle, immovable property or other goods under thisarticle.
(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 purs er 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 responsibl e
officers having supervision of such place or places had exercis ed
proper care, at the time of the loading of the ship or subseque ntly.
(7) Notwithstanding the provisions of sub-article (1), tobacco that
is not listed in the Third Schedule that is imported or brought  into
Malta or found in Malta without the permission of the Commissio ner
shall be forfeited, together with all the other objects that ar e found
packed with, or, used in concealing it, and sub-articles (2), ( 3), (4), (5)
and (6) shall also apply to this case, and the person who commi ts this
offence shall also be liable to the penalties established in ar ticle 16.
 26        CAP. 382. ]                         EXCISE DUTY
Powers of Customs 
officials.
Amended by:
XXV . 1997.4;II. 2002.23.Substituted by:IX. 2003.82.
Amended by:
L.N. 425 of 2007;I. 2010.59;XXII. 2011.5.18. (1) It shall be lawful for any Customs official to carry out
inspections, at reasonable time, at any authorised tax warehous e or
place where excisable goods are kept or suspected to be kept.
(2) The person in whose name the authorised tax warehouse is
registered, shall provide such Customs officials with the neces sary
assistance for the execution of their duties.
(3) A person other than the person in whose name a authorised
tax warehouse is registered, who is in possession of any books,documents including machine readable material or other recordsshall likewise be under a duty to produce the same to theCommissioner or a Customs official.
(4) Any person who wilfully or maliciously refrains from
giving his assistance, or wilfully obstructs, impedes or delays  any
Customs official in the execution of his duties or powers under  this
Act or under regulations made thereunder, shall be guilty of an
offence under this article and shall be liable, on conviction, to a
fine ( multa ) not exceeding twenty-five thousand euro (€25,000).
Issue of a search 
warrant.
Added by:
IX. 2003.82.
Amended by:
XIII. 2015.134;VII.2018.72.19. (1) Without prejudice to the provisions of the foregoing
article, the Attorney General or a magistrate may, if satisfied  on the
sworn information by aCustoms official Customs official that th ere
are reasonable grounds for suspecting that -
(a) anything liable to forfeiture under this or any other law
relating to excise, or
(b) any records relating to transactions in contravention of
this or any other law relating to excise,
are kept or concealed in a dwelling, issue a search warrant.
(2) A search warrant issued under this article shall be sufficie nt
authority for the Customs official named therein, alone oraccompanied by such other Customs officials or such other perso ns
as the Customs official considers necessary, at any time or tim es
within one month of the date of issue of the warrant, to enter (if
need be by force) accompanied or alone in a dwelling named orspecified in the warrant to search such dwelling, to examine ev ery item
held therein, to inspect anything found therein or thereat, to inspect
any record found therein or thereat and, if there are reasonabl e
grounds for suspecting that anything found therein or thereat i s
liable to forfeiture under this Act or any other law relating t o
excise, or that a record found there may be required as evidenc e in
proceedings under this Act or such other law, to detain or seiz e the
thing as liable to forfeiture or, in the case of a record, to d etain it
for so long as it is reasonably required for such purpose.
Power to stop 
vehicles, aircrafts and vessels.
Added by:
IX. 2003.82.
Amended by:
XIII. 2015.134.20. (1) A Customs official in uniform may stop any vehicle,
aircraft or vessel in order -
(a) that such Customs official, or any Customs official
accompanying such Customs official, may exerciseany power conferred on them by article 19 in relationto excise products or any other products chargeablewith excise duty under any other law, where there arereasonable grounds to believe that such products are
                  EXCISE DUTY               [CAP. 382.       27
being transported in or on such vehicle, or
(b) to examine and take samples of mineral oil under
article 21(1)( c).
(2) Any person in charge of a moving vehicle, aircraft or vessel
shall, at the request of a Customs official in uniform or a Pol ice
officer, stop such vehicle, aircraft or vessel.
(3) Any person in charge of a vehicle, aircraft or vessel shall,
whether such vehicle, aircraft or vessel has been stopped by aCustoms official under this article or article 20(1), or is alr eady
stationary, at the request of a Customs official -
(a) keep such vehicle, aircraft or vessel stationary for such
period as is reasonably required to enable a Customsofficial to exercise any power conferred on suchCustoms official by article 19 or by article 20(1), or
(b) where such vehicle, aircraft or vessel is, in the opinion
of such Customs official, situated in a place unsuitablefor the exercise of any power conferred on such officerby the said articles, take such vehicle, aircraft orvessel or cause it to be taken to such place as suchCustoms official may consider suitable for the exerciseof such power.
Power to examine 
and search vehicles and to take samples.
Added by:
IX. 2003.82.Substituted by:XIII. 2015.129.21. (1) A Customs official, on production of his authorisation
if so requested by any person affected, or any Customs officialaccompanying such officer, may -
(a) examine a vehicle, or aircraft or vessel,
(b) carry out such searches of a vehicle, aircraft or vessel
as may appear to the Customs official to be necessaryto establish whether -
(i) anything on or in the vehicle, aircraft or vessel
or in any manner attached to the vehicle, aircraftor vessel, is liable to forfeiture under this Act orany other law relating to excise, or
(ii) any excisable goods being transported in or on,
or in any manner attached to, the vehicle,aircraft or vessel correspond in every materialrespect with the description of any such productsin 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 tothe vehicle, aircraft or vessel, and
(d) question the person in charge of the vehicle, aircraft or
vessel in relation to the vehicle, aircraft or vessel oranything on or in any manner attached to the vehicle,aircraft or vessel, and require such person -
(i) to give, within such time and in such form and
manner as may be specified by the Customsofficial, all such information in relation to thevehicle, aircraft or vessel as may reasonably be
 28        CAP. 382. ]                         EXCISE DUTY
required by such Customs official and is in the
possession or procurement of such person,
(ii) within such time and in such manner as may be
specified by the Customs official, to produce andpermit the inspection of, and the taking of copiesof, or of extracts from, all such records relatingto the vehicle, aircraft or vessel and anyproducts being so transported, as are reasonablyrequired by such Customs official and are in thepossession or procurement of the person, and
(iii) to produce to the Customs official any
accompanying document, duty document orexemption certificate accompanying anyproducts subject to excise duty being transportedin or on, or in any manner attached to, thevehicle or aircraft or vessel.
(2) A Customs official, on production of his authorisation, if s o
requested by any person affected, may -
(a) examine and take samples of any mineral oil in any
fuel tank or otherwise present on or in any vehicle,aircraft or vessel, or anything attached to any vehicle,aircraft or vessel, for use or capable of being used forcombustion in the engine of the vehicle, aircraft orvessel, whether or not the vehicle, aircraft or vessel isattended,
(b) examine or inspect any vehicle, aircraft or vessel or
anything attached to any vehicle, aircraft or vessel forthe purposes of paragraph ( a),
(c) question -
(i) the owner of any vehicle, aircraft or vessel,
(ii) any person who for the time being stands
registered as the owner of any vehicle, aircraftor vessel,
(iii) any director, manager or principal officer of
such owner where the registered owner is notone or more individuals, or
(iv) the person in charge of any vehicle, aircraft or
vessel, in relation to such mineral oil, andrequire such owner, person, director, manager orprincipal officer to give to such Customs officialany information in relation to such mineral oil asmay reasonably be required and which is in thepossession or procurement of such owner,person, director, manager or principal officer, asthe case may be.
Entry and search of 
premises.
Added by:
XI. 2003.82.
Amended by:
XIII. 2015.134.22. (1) A Customs official may, at all reasonable times, on
production of his authorisation, if so requested by any personaffected, enter any premises or other place (other than a dwell ing)
in which -
(a) the production, processing, holding, storage, keeping,
                  EXCISE DUTY               [CAP. 382.       29
importation, purchase, packaging, offering for sale,
sale or disposal of any excisable goods is being or isreasonably believed by the Customs official to becarried on,
(b) the manufacture, distribution, storage, repair,
modification, importation, dealing, delivery ordisposal of mechanically propelled vehicles is being,or is reasonably believed by the Customs official to becarried on, or
(c) any records relating to, or reasonably believed by the
Customs official to relate to, the products or activitiesreferred to in paragraphs ( a) and ( b) are being kept or
are reasonably believed by the Customs official to bekept.
(2) A Customs official, on production of his authorisation, if s o
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 andbring onto those premises any vehicle being used inthe course of his or her duties,
(b) make such search and investigation of such premises
or place as such Customs official may consider to beproper.
(3) A Customs official in or on any premises or place pursuant
to sub-article (1) may there -
(a) carry out such search and investigation as such
Customs official may consider to be proper,
(b) take account of, and without payment, take samples of
any product subject to excise duty and of anymaterials, ingredients and substances used or likely tobe used in the manufacture of such product,
(c) in relation to any records referred to in sub-article
(1)(c) -
(i) search for, inspect and take copies of or extracts
from any such records (including, in the case ofany information in a non-legible form, a copy of,or an extract from, such information in apermanent legible form),
(ii) remove and retain such records for such period
as may reasonably be required for their furtherexamination, and
(iii) require any person to produce any such records
which are in that person’s possession, custody orprocurement and in the case of information in anon-legible form, to produce it in a legible formor to reproduce it in a permanent legible form,
(d) question any person present in relation to -
(i) any product referred to in sub-article (1)( a) or
any materials, ingredients or other substances
 30        CAP. 382. ]                         EXCISE DUTY
used or intended to be used in the manufacture
of such product,
(ii) any vehicle, aircraft or vessel,
(iii) any records referred to in sub-article (1)( c),
produced or found in or on such premises orplace, and such person shall give to suchCustoms official all information required of suchperson which is in such person’s possession,custody or procurement.
(4) A Customs official in or on any premises or place pursuant
to article 21, or any person accompanying a Customs officialpursuant to article 20, may require any person present to give to
such Customs official or such other person his or her name andaddress.
Definition of the 
word "authorisation".
Added by:
VII.2019.57.22A.  In article 21 and 22, the word "authorisation" means an identi ty
card of the Department or means of identification issued by therespective Department according to the applicable law.
Obligation to give 
information.
Added by:
XI. 2003.82.
Amended by:
XIII. 2015.130.23. A Customs official may require any person whom such
officer has reasonable cause to believe to be guilty of an offe nce
under article 16(1) or article 17, to furnish to such officer -
(a) his or her name and surname, address and other
details,
(b) a document of identification; and
(c) all such information in relation to the goods subject to
excise duty as may be reasonably required by suchCustoms official or member, which goods are in thepossession or procurement of such person.
Power to detain.
Added by:
XI. 2003.82.
Amended by:
III. 2013.62;VII.2018.73.
Cap. 9.24. Where a Customs official has reasonable grounds to
suspect that a person is committing an of fence against this Act and its
subsidiary legislation, then such officer may detain such perso n
without warrant and as soon as immediately practicable thereaft er
and in any case not later than two hours after such detention, place
such person in the custody of an officer of the Police forcewhereupon such officer of the Police force shall either release  such
person or proceed to present such person before a court and theprovisions of the 
Criminal Code relating to arrest shall mutatis
mutandis  apply to the Customs official and the officer of the Police
force.
Detention of goods 
and vehicles.
Added by:
XI. 2003.82.
Amended by:
I. 2010.60;XIII. 2015.131;VII.2022.63.25. (1) Where a Customs official or a Police officer
reasonably suspects that any products, subject to excise duty o r any
other goods, are liable to forfeiture under this Act then -
(a) all such excisable goods or other goods,
(b) any other thing being made use of in the conveyance of
such products or goods, and
(c) any vehicle, aircraft or vessel in or on which or attached
to which any such products or goods are found,
                  EXCISE DUTY               [CAP. 382.       31
shall be detained by such Customs official or Police officer un til
such examination, enquiries or investigations as may reasonably  be
deemed necessary by such Customs official or another Customs of ficial,
or Police officer have been made  for the purposes of determinin g
whether or not such products, goods, thing, vehicle, aircraft o r vessel
are liable to forfeiture.
(2) When a determination referred to in sub-article (1) has been
made in respect of any such products, other goods, thing or veh icle
or on the expiry of a period of ninety (90) working days from t he
date on which such products, goods, thing or vehicle were detai ned
under that sub-article, whichever is the earlier, such products ,
goods, thing or vehicle are to be either seized as liable to fo rfeiture
under the Act, or released.
Seizure of goods or 
vehicles.
Added by:
XI. 2003.82.
Amended by:
I. 2010.61;XIII. 2015.134.26. (1) Any goods or vehicle, aircraft or vessel that are liable
to forfeiture under the Act shall be seized by a Customs offici al.
(2) Any Police officer who has detained any goods or vehicle,
aircraft or vessel that are liable to forfeiture under the Act shall
deliver the same to a Customs official as soon as is practicall y
possible and in no case later than forty eight hours after suchdetention.
Notice of seizure.
Added by:
XI. 2003.82.
Amended by:
XIII. 2015.132.27. (1) A Customs official shall give notice of any seizure and
of the grounds therefor to any person who to the officer’sknowledge was at the time of the seizure the owner or one of th e
owners of the thing seized if known, and the offender.
(2) Notice under sub-article (1) shall be given in writing and
the notice shall include a copy of article 28 and shall be deem ed 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 knownplace of abode or business of the person or , in the case
of a body corporate, at its registered or principaloffice, or
(c) if the person has no known address in Malta or Gozo,
by publication of notice of the seizure concerned in theGazette.
Notice of claim.
Added by:
XI. 2003.82.
Amended by:
XXII. 2011.5;XIII. 2015.133.28. (1) A person who claims that anything seized is not liable
to seizure (such person hereinafter in this article and in arti cle 29
referred to as "the claimant") shall, within thirty days of the  date of
the notice of seizure give notice in writing of such claim to t he
Commissioner.
(2) The claimant shall, within thirty days from the date upon
which such notice was given, institute proceedings to declare s uch
articles as not being subject to seizure in the competent civil  court,
in default of which the claim shall be deemed to have beenabandoned.
(3) A notice under sub-article (1) shall specify the name and
address of the claimant and, in the case of a claimant who is o utside
 32        CAP. 382. ]                         EXCISE DUTY
Malta, the name and address of a person in Malta who is authori sed
by him to act as his attorney and to accept service of any docu ment
required to be served on the claimant and to act on behalf of t he
claimant.
Power to deal with 
articles seized.
Added by:
XI. 2003.82.
Amended by:
XXII. 2011.5;VII.2022.64.29. (1) The Commissioner may, in his discretion, and if so
ordered on writing by the Minister responsible for finance rest ore
anything seized under the Act.
(2) Without prejudice to sub-article (1), where a notice of clai m
relating to the thing seized has been duly given under article 28, the
Commissioner may as he thinks fit and notwithstanding thependency 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 Commissionerthinks proper, being a sum not exceeding that which inthe opinion of the Commissioner represents the valueof the thing, including any duty or tax chargeable on itwhich 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 arti cle 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
sub-article (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 courtproceedings to challenge the seizure where theCommissioner is of the opinion that the claim wasjustified.
(4) If the claimant accepts the amount tendered under sub-
article (3), such claimant shall not be entitled to maintainproceedings in any court on account of the seizure, detention, sale
or destruction of the thing concerned.
(5) (a) The Commissioner shall have the right to dispose
according to law of all objects seized in accordance with any c ustoms
law, when the seizure becomes final, as well as when the object s are
abandoned.
(b) The right provided in paragraph (a) is without
prejudice to the right of the Commissioner to dispose of the ob jects
seized before the seizure becomes final, in the circumstances a nd for
the reasons provided in the law.
(c) The objects seized according to customs legislation,
                  EXCISE DUTY               [CAP. 382.       33
except for objects of food or drink items for humans, shall eit her be
put to use by a public entity, or be placed for sale by call fo r tenders or
be destroyed or otherwise the Commissioner may dispose of them in
any other way as he deems appropriate with the approval of theMinister responsible for Customs:
Provided that objects of food or drink items for humans shall
be placed for sale by call for tenders.
(6) Notwithstanding any other provision of this Act relating to
goods seized as liable to forfeiture, a Customs official who se izes
as liable to forfeiture any spirits or any stills, receptacles,  utensils,
wort or other material for manufacturing, distilling or prepari ng
spirits may at his discretion spill, break up or destroy any of  those
goods.
Power to grant, 
refuse or withdraw authorization.
Added by:
I. 2010.62.
Amended by:
XXII. 2011.5;XV . 2016.33;VII.2018.74;VIII.2020.64.29A. (1) The Commissioner may grant to, refuse to grant or
withdraw an authorisation from a person to act as a registered consignee,
registered consignor, registered merchant or authorized warehou se
keeper.
(2) The Commissioner may refuse to grant or withdraw an
authorization according to sub-article (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 beinvolved in the direction or control of the company isnot a fit and proper person.
(3) A natural person, partnership or company shall be deemed
to be unfit and improper, if amongst others:
(a) they lack honesty, integrity or competence in their
dealings with the Commissioner; or
(b) they lack financial soundness; or
(c) such person has contravened any of the dispositions of
this Act or any other Act relating to customs; or
(d) such person has been found guilty of committing a
criminal offence for which such person has beeneffectively sentenced to imprisonment for twelvemonths or more:
Provided that for the purposes of this paragraph:
(i) two or more sentences for convictions which are
required to be served consecutively shall beconsidered as separate convictions if none ofthem will be for a term of more than twelvemonths or more, so however that if one of theconvictions is for a term of imprisonment for aterm of twelve months or more, the said
 34        CAP. 382. ]                         EXCISE DUTY
convictions shall be considered as one
conviction; and
(ii) no account shall be taken of any conviction of
imprisonment imposed as an alternative for, orbecause of the failure to, the payment of a fine(multa ); or
(e) has been found guilty of committing an offence
relating to property and public security, public trust,government revenue, financial services or violencecommitted against a public officer:
Provided that for the purposes of this sub-article (3):
Cap. 37.(i) an agreement between a person and the
Commissioner in terms of article 63 of the
Customs Ordinance  or in terms of article 16A,
except if it is an agreement related to manufacturedtobacco products mentioned in the Third Schedule,shall not af fect in any way the considerations
about whether a person is fit and proper, so longas this agreement would have been entered intonot less than one (1) year before the date of the
application under this article;
Cap. 37.(ii) if a person benefits from the provisions of
paragraph (i) of this proviso and is givenauthorisation to act as a registered excise traderor as authorised tax warehouse keeper and thenenters into another agreement with theCommissioner in terms of article 63 of the
Customs Ordinance  or article 16A, except if it is
an agreement related to manufactured tobaccoproducts mentioned in the Third Schedule, then
this second agreement is not to affect in any waythe considerations about whether a person is fitand proper, so long as this second agreementwould have been entered into not less than three
(3) years before the date of the application under
this article;
(iii) in case the person commits a third irregularity or
more thereafter, except if it is an irregularity
related to manufactured tobacco productsmentioned in the Third Schedule, then the person
is to be considered unfit and improper for thepurposes of this sub-article (3);
Cap. 37.(iv) A person who enters into an agreement with the
Commissioner under article 63 of the Customs
Ordinance  or article 16A relating to manufactured
tobacco products mentioned in the Third Scheduleshall not be considered as a fit and proper personfor the purposes of this article.
(4) Any person who feels aggrieved by a decision taken by the
Commissioner according to sub-article (3), may appeal underarticle 31 to the Administrative Review Tribunal.
                  EXCISE DUTY               [CAP. 382.       35
Appeals to 
Commissioner.
Added by:
XI. 2003.82.
Amended by:
XXII. 2011.5;XIII. 2015.134.30. (1) Any person who, in the opinion of the Commissioner,
is liable to pay excise duty and is called on by the Commission er to
pay such duty may appeal against the decision of theCommissioner.
(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 theCommissioner denying him such refund.
(3) Any person who -
(a) has not been approved by the Commissioner as an
authorised tax warehouse keeper under regulation 4 ofthe Excisable Goods Regulations or has been refusedapproval in respect of any premises as a authorised taxwarehouse under article 9, or
(b) has had any such approval revoked under article 11,
may appeal to the Commissioner.
(4) An appeal under sub-articles (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 sub-article (3),
or within such longer period as the Commissioner may, in
exceptional cases, allow.
(6) An appeal shall, subject to sub-article (12), be determined
by the Commissioner within a period of thirty days from itslodgement with him.
(7) The Commissioner may appoint one or more Customs
officials 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 Customs official mayhave himself determined.
(8) The Commissioner shall in writing notify the appellant of
the determination of the appeal and the reasons for suchdetermination.
(9) Where the Commissioner on appeal determines that a
refund is due, he shall repay the amount overpaid to the appell ant.
(10) Where the Commissioner on appeal determines that any
excise duty is due, the appellant concerned shall pay the amoun t so
due.
(11) For the purpose of determination of an appeal any goods or
 36        CAP. 382. ]                         EXCISE DUTY
vehicle, aircraft or vessel to which the appeal relates are to be
produced to the Commissioner for inspection, if so required.
(12) Where an appeal has not been determined by the
Commissioner within the time referred to in sub-article (6) theCommissioner shall be deemed to have refused the appeal.
Appeal to 
Administrative 
Review Tribunal.
Added by:
XI. 2003.82.
Amended by:
I. 2010.63;L.N. 336 of 2010;XXII. 2011.5.31. (1) Save as provided for in article 32 an appeal from the
decision of the Commissioner under articles 29A and 30 shall li e to
the Administrative Review Tribunal.
(2) A person who intends to appeal under this article against a
determination of the Commissioner shall -
(a) within thirty days of the notification of such
determination, or
(b) within thirty days of the expiry of the time limit for
such determination,
whichever is the earlier, give notice in writing to him of such
intention.
(3) ( a) Subject to paragraph ( c), where a notice or other
document which is required or authorised to be servedby this article falls to be served on a body corporate,such notice is to be served on the secretary or otherofficer 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 beaddressed and sent to the Commissioner forRevenue, Custom House, Valletta CMR 02, orsuch other address as may be determined fromtime to time by the Minister by notice in theGazette.
(c) Any notice or other document which is required or
authorised to be served by the Commissioner on anappellant under this article may be sent to theadvocate, accountant or other agent of the appellantand a notice so served is deemed to have been servedon the appellant unless the appellant proves to thesatisfaction of the Tribunal, that he or she had, beforethe notice or other document was served, withdrawnthe authority of such advocate, accountant or otheragent 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 begiven in any proceedings by production by an officer of theCommissioner of a document purporting to be a copy of the notic e
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 sig ned,
                  EXCISE DUTY               [CAP. 382.       37
the signature, or that the person signing and giving it was
authorised so to do.
Appeal.
Added by:
XI. 2003.82.
Amended by:
L.N. 425 of 2007.Substituted by:L.N. 336 of 2010.
Amended by:
XXII. 2011.5.Cap. 490.32. (1) When any person is dissatisfied with any decision of
the Commissioner taken in his regard, he may appeal to the
Administrative Review Tribunal established by article 5 of the
Administrative Justice Act against such decision.
(2) The Administrative Review Tribunal may, in its
determination on any appeal entered in accordance with sub-arti cle
(1), confirm, reverse or vary, in whole or in part, the origina l
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 appl y to
any proceedings before the said Tribunal and the words "publicadministration" in the said enactment shall be construed as areference 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 theAdministrative Review Tribunal in terms of the aforesaid articl e 25
with effect from 1st June, 2010.
(6) The Tribunal shall give due prompt consideration to any
matter relating to excise referred to it by the Commissioner inaccordance 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 fif ty
euro (€350).
(8) After considering the matter referred to it, and any
submissions which may have been made to it by the Commissionerand the appellant, the Administrative Review Tribunal shalldetermine whether the principles set out in article 30 have bee n
followed by the Commissioner in the assessment made by him.
(9) Where the said Tribunal decides that the principles referred
to in sub-article (8) have been followed, the determination mad e by
the Commissioner in accordance with the provisions of article30(6), shall be confirmed; where the Tribunal decides that the said
principles have not been followed, the Tribunal shall direct th e
Commissioner to make a fresh determination, which direction sha ll
contain the principles which in the opinion of the Tribunal had  been
overlooked by the Commissioner.
Cap. 490.(10) Notice of the decision on appeal and the reasons therefor
shall be given in writing to the appellant who shall also beinformed of his rights of any further appeal in terms of the
Administrative Justice Act.
 38        CAP. 382. ]                         EXCISE DUTY
Security for duty in 
dispute.
Added by:
XI. 2003.82.
Amended by:
L.N. 336 of 2010;XXII. 2011.5.33. Unless the Administrative Review Tribunal determines
otherwise because the provision of such deposit or the giving o f
such guarantee could impinge the claimant’s right of appeal, wh ere
an appeal has been made under article 30 or 32 in respect of anamount of duty which a person is called on by the Commissioner to
pay, such appeal shall not be determined by the Commissioner orthe Administrative Review Tribunal, as the case may be, unlesssuch amount of duty has been deposited with the Commissioner oradequate security therefor in the form of a banker guarantee ha s
been given.
No appeal pending 
criminal prosecution.
Added by:
XI. 2003.82.34. Where criminal prosecution is pending against any person
in respect of any offence under this Act in connection with whi ch
any seizure has been made under this Act, or where a person hasbeen informed that such proceedings are being contemplated thenno appeal under articles 30 to 32 may be entered until the crim inal
prosecution has been finally concluded or the said person has b een
informed that no prosecution will be initiated and the termsreferred in the said articles for appeal shall be suspendedaccordingly.
Customs officials 
may be given powers of Executive Police.
Added by:
XI. 2003.82.35. (1) It shall be lawful for the President of Malta, by a
notice published in the Gazette, to authorise any Customs offic ial
or any officer of customs to exercise, within such limits as sh all by
a notice published as aforesaid be prescribed by the President of
Malta, such functions as by any law or regulations madethereunder, are vested in the officers of the Executive Police.
(2) Before any such officer or person shall exercise any of the
functions referred to in sub-article (1), he shall take the oat hs here
following:
"I ........................ do swear/solemnly affirm that I wil l
bear true faith and allegiance to the people and theRepublic of Malta and its Constitution. (So help meGod).".
"I ................................. do swear/solemnly affirm t hat
while holding the office of (insert description ofoffice) I will do the best of my knowledge and abilitydischarge the functions of an officer the ExecutivePolice faithfully and according to law. (So help meGod).".
Proceedings.
Amended by:
IX. 2003.81;XXII. 2011.5;III. 2013.63.Cap. 9.36. (1) All proceedings under this Act shall be taken in the
name and on behalf of the Commissioner before the Court ofMagistrates 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 an d
execution of the punishment imposed by such court shall apply i n
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 Cou rt of
Criminal Appeal from any judgment given by the Court ofMagistrates in respect of criminal proceedings arising out of t he
provisions of this Act.
                  EXCISE DUTY               [CAP. 382.       39
Cap. 9.(3) Every offence under this Act shall for all ends and purposes
of law be deemed to be a crime within the meaning of the Criminal
Code  and shall be dealt with as such.
(4) Those proceedings shall commence within ten years from
the date of the commission of the offence.
Saving of other 
laws.
Amended by:
II. 2002.24;IX. 2003.81.37. The possession of any licence issued by the Police or other
authority to any authorised tax warehouse keeper or other perso n in
his employment or acting under his instructions for any purposeother than those specified in this Act, shall in no way exonera te
such authorised tax warehouse keeper or other person from anyobligation or any liability under this Act or any regulation ma de
thereunder for any offence against the provisions of this Act o r of
any regulation made thereunder.
Appropriation and 
seizure of goods, security, etc.
Amended by:
II. 2002.25;IX. 2003.81;XXII. 2011.5.38. (1) If any duty due under this Act shall, for any reason
whatsoever, remain unpaid after the time within which it ispayable, it shall be lawful for the Commissioner to appropriate  all
or part of any security which may be provided for under anyregulations, and which is equivalent to the duty which remainedunpaid, and if the said deposit or other security prove to beinsufficient, to seize and take possession of all or any excisa ble
goods which are kept in the authorised tax warehouse or anypremises in the use or possession of the authorised tax warehou se
keeper or any person in his behalf, and all or any excisable go ods
and any machinery, equipment, receptacles, utensils, materials and
ingredients used in the production of excisable goods within th e
precincts of the authorised tax warehouse or in any premises in  the
use or possession of the authorised tax 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 excisable  goods,
machinery, equipment, receptacles, utensils, materials andingredients by public auction after giving not less than eight days
prior notice of the sale or by public call for tender as may beprescribed. Such notice shall be given to such authorised taxwarehouse keeper, if present in Malta, or to his agent, if any,  or
failing both shall be published in the Gazette:
Provided that such excisable 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 pro ceeds
thereof. Such proceeds shall be applied in or towards the payme nt
of such costs and expenses and in or towards the payment of theduty, and the surplus, if any, shall be paid to the authorised tax
warehouse keeper.
(3) Any person aggrieved by any action of the Commissioner
made in virtue of sub-article (1) shall have the right to oppos e such
action by filing an application before the First Hall of the Ci vil
Court within eight days from the date on which the notice of th e
seizure is given by the Commissioner, or on which a notice is g iven
by the Commissioner that he has appropriated any security given .
(4) Any application made in virtue of sub-article (3) shall be
 40        CAP. 382. ]                         EXCISE DUTY
served on the Commissioner within two days of filing, and the
cause shall be appointed for hearing with urgency, from day to day
until judgment. No appeal shall lie from the determination of t he
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 f rom
the decision of the Civil Court, First Hall.
Cap. 12.(5) The Rule Making Board set-up under article 29 of the Code
of Organization and Civil Procedure  shall make rules providing for
the manner in which any application under this article shall bedrawn up, and for the procedure to be followed in any suchapplication. Such rules shall provide that such proceedings sha ll be
conducted expeditiously and with urgency and the rules for theproduction of evidence shall be drawn up accordingly.
Proof of payment 
of duty and other proof.
Added by:
III. 2013.64.39. If, when the things are demanded, seized due to the lack of
payment of the duty, or for any other reasons which result in t he
confiscation, or in proceedings for the collection of any monet ary
penalty or otherwise, according to this Act, an issue arises as  to
whether the duty due on those goods was paid or if those goodswere imported or exported or landed according to law or regardi ng
the place the goods came from, in each of these cases the onus of
proof is on the person who makes the claim or the accused again st
whom the proceedings are taken, as the case may be.
Collection of 
excise duty.
Added by:
VII.2022.65.Cap. 337.40. The powers of enforcement for collection of duty under the
Import Duties Act and its subsidiary legislation apply mutatis
mutandis  for collection of excise duty due under this Act. 
                  EXCISE DUTY               [CAP. 382.       41
Amended by: 
VII.1996.3.Substituted by:XXV . 1997.5.
Amended by:
XIV . 1998.4.Substituted by:IX. 2001.9;II. 2004.57;II. 2005.38.
Amended by:
IV . 2011.67;XIII. 2015.135;XV . 2016.34;XVI. 2017.68;VII.2018.75.FIRST SCHEDULE
First Column
List of Excisable goodsSecond Column
Relevant Schedule
Alcohol and alcoholic beverages to the extent as shown in
the relevant schedule to this Act.Second Schedule
Manufactured tobacco to the extent as shown in the
relevant schedule to this Act.Third Schedule
Energy products to the extent as shown in the relevant
schedule to this Act.Fourth Schedule
Mobile Telephony Services. Fifth Schedule
Cement. Schedule Five APneumatic Tyres Schedule Five B
Waters to the extent as shown in the relevant schedule to this
Act.Schedule Five C
Chewing gum, whether sugar coated or not, to the extent as
shown in the relevant schedule to this ActSchedule Five D
Non-alcoholic beverages to the extent as shown in the
relevant schedule to this ActSchedule Five E
Plastic sacks and bags to the extent as shown in the relevant
schedule to this ActSchedule Five F
Toiletries and washing preparations to the extent as shown in
the relevant schedule to this ActSchedule Five G
Construction components and other fixtures to the extent as
shown in the relevant schedule to this ActSchedule Five H
 42        CAP. 382. ]                         EXCISE DUTY
SECOND SCHEDULE Amended by:
VII. 1996.4.Substituted by;VII. 1997.2;XXV . 1997.5;IV . 1998.2;IX. 2001.9;II. 2002.26;II. 2004.57.
Amended by:
L.N. 118 of 2006.Substituted by:L.N. 425 of 2007.
Amended by:
II. 2009.33;IV . 2011.68;XXII. 2011.5;XII. 2014.71;XIII. 2015.136;XV . 2016.35;
XVIII.2021.53.ALCOHOL AND ALCOHOLIC BEVERAGES
Description of excisable goods Rate of Excise Duty
BEER €1.93 per hectolitre
per degree Plato
If produced by small and independent breweries with an
annual production not exceeding 200,000 hectolitres ofbeer.€0.965 per hectolitre 
per degree Plato
Products containing a mixture of beer with non-
alcoholic drinks.€0.45 per hectolitre
per degree Plato
The term 'beer' covers any product falling within
Customs Tariff Heading No. 2203 or any productcontaining a mixture of beer with non-alcoholic drinksfalling within Customs Tariff Heading No. 2206, in eithercase with an actual alcoholic strength by volumeexceeding 0.5% vol.
WINE OF FRESH GRAPES €205 per 1000 litres
1. If produced by independent small wine producers
which produce on average less than twenty-thousand(20,000) hl of wine per year.the rate established by an 
act of parliament or by 
regulations as applicable, 
that shall have effect as of 
1st January 2022 or after
2. The term ‘still wine’ covers all products falling
within Customs Tariff Heading Nos. 2204, 2205 and 2206except 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., providedthat the alcohol contained in the finished product isentirely of fermented origin, or
                  EXCISE DUTY               [CAP. 382.       43
 - which have an actual alcoholic strength by volume
exceeding 15% vol., and not exceeding 18% vol., providedthey have been produced without any enrichment and thatthe alcohol contained in the finished product is entirely offermented origin.
3. The term "sparkling wine" covers all products falling
within CN codes 2204 10, 2204 21 06, 2204 21 07, 2204 2108, 2204 21 09, 2204 29 10 and 2205 which:
 – are contained in bottles with "mushroom stoppers"
held in place by ties or fastenings, or they have an excesspressure due to carbon dioxide in solution of three (3) bar ormore;
– have an actual alcoholic strength by volume
exceeding one point two per cent (1.2%) vol., but notexceeding fifteen per cent (15%) vol., provided that thealcohol contained in the finished product is entirely offermented origin. 
FERMENTED BEVERAGES €20 per 1000 litres
1. The term ‘still fermented beverages’ covers all
products falling within Customs Tariff Heading Nos. 2204and 2205 but not falling under Wine of Fresh Grapesabove, and products falling within Customs Tariff HeadingNo. 2206, except other sparkling fermented beverages asdefined in paragraph 2 below and any product coveredunder 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 thatthe alcohol contained in the product is entirely offermented origin.
2. The term ‘sparkling fermented beverages’ covers
all products falling within Customs Tariff Heading No.2206 00 30 as well as products falling within Customs
Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and
2205 not mentioned under ‘Wine of Fresh Grapes’ abovewhich:
 - are contained in bottles with 'mushroom stoppers'
held in place by ties or fastenings, or they have an excesspressure due to carbon dioxide in solution of three bar ormore,
 - 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 thatthe alcohol contained in the product is entirely offermented origin.
 44        CAP. 382. ]                         EXCISE DUTY
3. The term "other sparkling fermented beverages"
covers all products falling within CN codes 2206 00 31 and2206 00 39 as well as products falling within CN codes 220410, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 2910 and 2205 excluding still wine and sparkling wine which:
– are contained in bottles with "mushroom stoppers"
held in place by ties or fastenings, or they have an excesspressure due to carbon dioxide in solution of three (3) baror more;
– have an actual alcoholic strength by volume
exceeding one point two per cent (1.2%) vol., but notexceeding thirteen per cent (13%) vol.;
– have an actual alcoholic strength by volume
exceeding thirteen per cent (13%) vol., but not exceedingfifteen per cent (15%) vol., provided that the alcoholcontained in the product is entirely of fermented origin.
INTERMEDIATE PRODUCTS €152.00 per hectolitre
The term ‘intermediate products’ covers all products of
an actual alcoholic strength by volume exceeding 1.2%vol., but not exceeding 22% vol., and falling withinCustoms Tariff Heading Nos. 2204, 2205 and 2206 but notmentioned under Beer or Wine of Fresh Grapes orFermented Beverages above.
NOTE: Still fermented beverages falling within the
scope of paragraph 1 under Fermented Beverages whichhave an actual alcoholic strength exceeding 5.5% vol., and
which are not entirely of fermented origin, and anysparkling fermented beverages falling within the scope ofparagraph 2 under Fermented Beverages which have anactual alcoholic strength exceeding 8.5% vol., and whichare not entirely of fermented origin are to be treated asIntermediate Products.
ETHYL ALCOHOL, excluding Spirit based flavoured
beverages of an alcoholic content over 1.2% but notexceeding 7%€0.14 per % vol. per 
litre
Spirit based flavoured beverages of an alcoholic content
over 1.2% but not exceeding 7%€0.42 per % vol.
per litre
The term 'ethyl alcohol' covers:
 - all products with an actual alcoholic strength by
volume exceeding 1.2% volume which fall within Customs
Tariff Heading Nos. 2207 and 2208, even when those
products form part of a product which falls within anotherchapter of the Customs Tariff,
 - products of Customs Tariff Heading Nos. 2204,
2205 and 2206 which have an actual alcoholic strength byvolume exceeding 22% vol.,
- potable spirits containing products, whether in
solution or not.
                  EXCISE DUTY               [CAP. 382.       45
EXEMPTIONS
The products described in this Schedule are exempt
from the payment of excise duty under such conditionswhich the Minister may prescribe for the purpose ofensuring the correct and straightforward application ofsuch exemptions and of preventing any evasion, avoidanceor abuse:
1. a. when distributed in the form of alcohol which
has been completely denatured to the satisfaction of theCommissioner;
 b. when used as part of the manufacturing process
of any product not for human consumption, provided thealcohol has been denatured in accordance with therequirements of any Member State for the given use.
This exemption shall apply when such denatured
alcohol:
– has been incorporated into the product not for
human consumption; or
– is used for maintenance and cleaning of the
manufacturing equipment used for this particularmanufacturing process;
 c. when used for the production of vinegar
falling within Customs Tariff Heading No. 2209;
 d. when used in the production of medicines
referred to in Directives 2001/82/EC and 2001/83/ EC;
 e. when used for the production of flavours for
the preparation of foodstuffs and non-alcoholic beverageswith an alcohol strength not exceeding 1.2% vol.;
 f. when used directly or as a constituent of semi-
finished products for the production of foodstuffs, filled orotherwise, provided that in each case the alcoholic contentdoes not exceed 8.5 litres of pure alcohol per 100 kg of theproduct for chocolates, and 5 litres of pure alcohol per 100kg of the product for other products;
 g. alcoholic beverages to be sold for immediate
consumption on board ships or aircraft travelling toanother 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;
 46        CAP. 382. ]                         EXCISE DUTY
f. in the manufacture of food supplements defined
by Directive 2002/46/EC of the European Parliament and ofthe Council containing ethyl alcohol, if the unit packet of thefood supplement released for consumption does not exceed0,15 litres and food supplements are placed on the marketpursuant to Article 10 of Directive 2002/46/EC.
DENATURANTS  approved by the Commissioner
1. In the manufacture of Mineralised Methylated
Spirit the denaturant should be composed of:
Base:- 90% vol. ethanol- 9.5% vol. wood naptha, and- 0.5% vol. crude pyridine
To each 1,000 litres of which is added:
- 3.75 litres of mineral naptha (petroleum oil) and- 1.50 ppm of methyl violet.
2. In the manufacture of Industrial Methylated Spirit
the denaturant should be composed of:
Base:- 90% vol. ethanol- 10% vol. wood naptha
To each 1,000 litres of which is added:
- 0.5% vol. crude pyridine
3. In the manufacture of other denaturant spirits the
denaturant should be composed of:
(i) when for industrial use (excluding
pharmaceutical industry):
10 ppm denatonium benzoate irrespective of the
alcoholic strength of the alcohol to be denatured
(ii) when for surgical or pharmaceutical use
Either:
- 90% vol ethanol- 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)
                  EXCISE DUTY               [CAP. 382.       47
Amended by:
VII. 1997.3.Substituted by:XXV . 1997.5.
Amended by:
IV . 1998.3;V . 1999.3;VII. 2000.2.Substituted by:IX. 2001.9.
Amended by:
II. 2002.27;II. 2003.50.Substituted by:II. 2004.57;II. 2005.38.
Amended by:
L.N. 118 of 2006.Substituted by:L.N. 425 of 2007.
Amended by:
II. 2009.34;I. 2010.64;IV . 2011.69;V . 2012.52;III. 2013.65;XII. 2014.72;XIII. 2015.137;XV . 2016.36;XVI. 2017.69.THIRD SCHEDULE 
MANUFACTURED TOBACCO
Description of excisable goodsRate of 
Excise Duty
Cigarettes 23.4% of the 
retail price plus 
€107 per 1000 
cigarettes but not 
less than €165 per 
1000 cigarettes
1. a. The following shall be deemed to be cigarettes:
i. rolls of tobacco capable of being smoked as they are
and which are not cigars or cigarillos within thedefinition of cigars or cigarillos below;
ii. rolls of tobacco which, by simple non-industrial
handling, are inserted into cigarette-paper tubes;
iii. rolls of tobacco which, by simple non-industrial
handling, are wrapped in cigarette paper;
b. A roll of tobacco referred to in paragraph 1.a.i. shall, for
excise duty purposes, be considered as two cigarettes where,excluding filter or mouthpiece, it is longer than 8 cm but not longer
than 11 cm, as three cigarettes where, excluding filter ormouthpiece, 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 i n sub-
paragraph a.i. to iii. above shall be treated as cigarettes and  the
provisions of this sub-paragraph shall apply thereto.
 48        CAP. 382. ]                         EXCISE DUTY
2. For the purpose of the ad valorem  duty, the retail price is
the price recommended by the importer or manufacturer or theirrepresentative for the retail sale of cigarettes; where no suchprice has been recommended the highest retail price at whichcigarettes of that description are normally sold by retail is u sed.
Cigars and Cigarillos €25.24 per 
1000 units
The following shall be deemed to be cigars or cigarillos if the y
can be and, given their properties and normal consumerexpectations, are exclusively intended to be smoked as they are :
i. rolls of tobacco with an outer wrapper of natural
tobacco;
ii. rolls of tobacco with a threshed blend filler and with
an outer wrapper of the normal colour of a cigar,covering the product in full, including, whereappropriate, the filter but not, in the case of tippedcigars, the tip, where the unit weight, not includingfilter or mouthpiece, is not less than 2,3 g and notmore than 10g, and the circumference over at leastone third of the length is not less than 34mm.
Products which consist in part of substances other than
tobacco but otherwise fulfil the criteria set out above shall b e
treated as cigars and cigarillos, but a type of cigar which issimilar in many respects to a cigarette is treated as a cigaret te for
excise purposes.
Hand-rolling Tobacco €122 per kg.
Smoking tobacco which is similar in many respects to fine-cut
tobacco intended for the rolling of cigarettes is treated as fi ne-
cut tobacco for excise purposes.
Other Smoking Tobacco €122 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 smokedwithout further industrial processing;
ii. tobacco refuse put up for retail sale which does not fall
under the definition of cigars and cigarillos orcigarettes and which can be smoked. For the purposeof this paragraph, "tobacco refuse" shall be deemed tobe remnants of tobacco leaves and by-productsobtained from tobacco processing or the manufactureof 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 cigar ettes.
                  EXCISE DUTY               [CAP. 382.       49
Smoking tobacco in which more than 25% by weight of the
tobacco particles have a cut width of 1.5 mm or more and whichwas sold or intended to be sold for the rolling of cigarettes m ay also
be deemed to be fine-cut tobacco for the rolling of cigarettes.
Products consisting in whole or in part of substances other tha n
tobacco but otherwise conforming to the criteria set out in sub -
paragraphs i. and ii. above shall be treated as smoking tobacco .
Pipe and Shisha Tobacco €36.40 per kg.
EXEMPTIONS
Products containing no tobacco and used exclusively for
medical purposes shall not be treated as manufactured tobacco
Manufactured tobacco denatured to the satisfaction of the
Commissioner and used for industrial or horticultural purposes.
Manufactured  tobacco  which  is  destroyed  under
administrative supervision.
Manufactured tobacco which is solely intended for scientific
tests and for tests connected with product quality.
Manufactured tobacco which is reworked by the producer
Tobacco products to be sold for immediate consumption on
board ships or aircraft travelling to another EU country.
 50        CAP. 382. ]                         EXCISE DUTY
FOURTH SCHEDULE
ENERGY PRODUCTSSubstituted by:
VII. 1997.4;XXV . 1997.5.
Amended by:
IV . 1998.4;V . 1999.4.Substituted by:IX. 2001.9;II. 2002.28;II. 2004.57;II. 2005.38.
Amended by:
II. 2006.17.Substituted:VIII. 2006.2.
Amended by:
IV . 2007.33.Substituted by:L.N. 425 of 2007.
Amended by:
XXXII. 2007.80;
L.N. 105 of 2008;II. 2009.35;I. 2010.65;IV . 2011.70;V . 2012.53;III. 2013.66;XII. 2014.73;XIII. 2015.138;XV . 2016.37;XVI. 2017.70;VII.2018.76;VII.2019.58;VIII.2020.65;L.N. 250 of 2020;XVIII.2021.54;L.N. 429 of 2021.
Description of excisable goods Rate of 
Excise Duty
Part A Leaded petrol  falling within CN Codes 2710.12.31,
2710.12.50.11, 2710.12.50.19, 2710.12.50.90, 2710.12.51 and2710.12.59€678.18 per 1000 
litres
Unleaded petrol  falling within CN Codes 2710.12.41,
2710.12.45 and 2710.12.49€359 per 1000 
litres
Gas Oil  falling within CN Codes 2710.19.43 to 2710.19.48 or
2710.20.11 to 2710.20.19€330 per 1000 
litres
Gas Oil  falling within CN Codes 2710.19.31, 2710.19.35, and
2710.19.55 and blends of the foregoing with Biodiesel, excludin g
Gas Oil or Gas Oil blended with Biodiesel, with a sulphur conte nt
not exceeding 0.1% sulphur by weight if used for heating purpos es€413.078 per 
1000 litres
                  EXCISE DUTY               [CAP. 382.       51
If used in the following maritime commercial activities:
- Bunkering operations- Conveyance of passengers and goods between shore
and ocean-going vessels
- Conveyance of passengers between Malta and
Comino, Gozo and Comino
- Dredging operations- Cruises around the Maltese Archipelago- 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.€112.09 per 1000 
litres
If used in the following maritime commercial activity:
- Inland Navigation between Malta and Gozo
by vessels of a tonnage of 3,500 tons or more; 0
- Inland Navigation between Malta and Gozo
by vessels in line with Port Notice No TM/PYD/PN/02/2021.0
If used for electric power generation. 0
If used for fishing purposes as laid down by Department of
Fisheries. 0
Gas Oil or Gas Oil blended with Biodiesel, with a sulphur
content not exceeding 0.1% sulphur by weight if used for heatin g
purposes by:
- State and private hospitals- State Senior Citizen’s Homes- Corradino Correctional Facility- Sports, philanthropic and religious entities so
authorised by the Minister
- Bakeries up to a maximum amount of litres per month
required by the bakery as certified by a mechanical engineer
Other entities so authorised by the Minister.€172.09 per 1000 
litres
Gas Oil or Gas Oil blended with Biodiesel, with a sulphur
content not exceeding 0.1% sulphur by weight if used for heatin g
purposes against a request for refund.€172.09 per 1000 
litres
Biodiesel, a diesel quality liquid fuel produced from biomass or
waste cooking oil, with an ester content of not less that 96.5%  by
weight and a sulphur content not exceeding 0.005%, whether inblend or not. €412.40 per 1000 
litres
 52        CAP. 382. ]                         EXCISE DUTY
Heavy fuel oil falling within CN Codes 2710.19.51, 2710.19.62
to 2710.19.68 or 27.10.20.31 to 2710.20.39€39.00 per 1000 
Kgs
If used for electric power generation 0Natural gas  falling within CN Codes 2711.11.00 and
2711.21.00 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
If used for electric power generation 0Liquid petroleum gas  falling within CN Codes 2711.12 to
2711.13, except when used for heating purposes€125.00 per 1000 
Kgs
Liquid petroleum gas  falling within CN Codes 2711.12 to
2711.13, when used for heating purposes€38.94 per 1000 
Kgs
Methane  falling within CN Code 2711.29.00 €38.94 per 1000 
Kgs
Kerosene falling within CN Codes 2710.19.21, 2710.19.25 and
2710.19.29€412.40 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 pleasure aircraft for direct voyages to
destinations outside the European Union 0
Part B Petroleum oils  falling within CN Code 2710 1971, for
undergoing a specific process, not intended for use, offered fo r
sale or used as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1975, for
undergoing chemical transformation by a process other thanthose specified in respect of subheading 2710 1971, notintended for use, offered for sale or used as heating or motorfuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1981, motor
oils, compressor lube oils, turbine lube oils, not intended foruse, offered for sale or used as heating or motor fuel €0.25 per  litre
Petroleum oils  falling within CN Code 2710 1983, liquids for
hydraulic purposes, not intended for use, offered for sale or u sed
as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1985, white oils,
liquid paraffin excluding heavy liquid paraffin BP/USP 6360qualifying as a food grade product, not intended for use, offer ed
for sale or used as heating or motor fuel €0.25 per litre
                  EXCISE DUTY               [CAP. 382.       53
Petroleum oils  falling within CN Code 2710 1987, gear oils
and reductor oils, not intended for use, offered for sale or us ed
as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1991, metal-
working compounds, mould release oils, anti-corrosion oils, notintended for use, offered for sale or used as heating or motorfuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1993, electrical
insulating oils, not intended for use, offered for sale or used  as
heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1999, other
lubricating oils and other oils, not intended for use, offered for
sale or used as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 2090, other oils,
not intended for use, offered for sale or used as heating or mo tor
fuel €0.25 per litre
Part C Electricity  falling under CN Code 2716 €1.50 per MWh
Coal and Coke  falling within CN Codes 2701, 2702 and 2704 €0.30 per 1 
gigajoule,
gross calorific 
value
The term 'energy products' shall cover:
(a) products falling within CN Codes 1507 to 1518, if
these are intended for use as heating fuel or motorfuel;
(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 foruse 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 3824.90.96 if these
are intended for use as heating or motor fuel;
(i) electricity falling within CN Code 2716;(j) products falling within CN Code 3826.
Energy products other than those for which a level of duty is
specified above shall be subject to excise duty if intended foruse, offered for sale or used as heating or motor fuel. The rat e of
duty to be charged shall be fixed at the rate for the equivalen t
motor fuel.
In addition to the taxable products listed above, any product
intended for use, offered for sale or used as heating or motorfuel, or as additive or extender in motor fuels, shall be taxed  as
motor fuel.
 54        CAP. 382. ]                         EXCISE DUTY
In addition to the taxable products listed above, any other
hydrocarbon, except for peat, intended for use, offered for sal e or
used for heating purposes, shall be taxed at the rate for theequivalent energy product.
Part D REDUCED EXCISE DUTY RATES
Petroleum products falling under CN Codes 2710 1921 to 2710
1968, and 2710 2011 to 2710 2039 used for the purposes other th an
motor fuels or as heating fuels may pay a reduced excise duty r ate
of €0.25 per litre under such conditions which the Minister mayprescribe for the purpose of ensuring the correct andstraightforward application of such exemptions and of preventin g
any evasion, avoidance or abuse.
Description of excisable goods Rate of Excise Duty
Part A Leaded petrol  falling within CN Codes
2710.12.31,  2710.12.50.11,  2710.12.50.19,2710.12.50.90, 2710.12.51 and 2710.12.59 €678.18 per 1000 litres
Unleaded petrol  falling within CN Codes 2710.12.41,
2710.12.45 and 2710.12.49 €359 per 1000 litres
Gas Oil  falling within CN Codes 2710.19.43 to
2710.19.48 or 2710.20.11 to 2710.20.19 €330 per 1000 litres
Gas Oil  falling within CN Codes 2710.19.31,
2710.19.35, and 2710.19.55 and blends of the foregoingwith Biodiesel, excluding Gas Oil or Gas Oil blendedwith Biodiesel, with a sulphur content not exceeding0.1% sulphur by weight if used for heating purposes €413.078 per 1000 litres
If used in the following maritime commercial
activities:
- Bunkering operations- Conveyance of passengers and goods
between shore and ocean-going vessels
- Conveyance of passengers between Malta
and Comino, Gozo and Comino
- Dredging operations- Cruises around the Maltese Archipelago- 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.€112.09 per 1000 litres
If used in the following maritime commercial activity:
                  EXCISE DUTY               [CAP. 382.       55
- Inland Navigation between Malta
and Gozo by vessels of a tonnage of 3,500 tons ormore; 0
- Inland Navigation between Malta
and Gozo by vessels in line with Port Notice No
TM/PYD/PN/02/2021.0
If used for electric power generation. 0
If used for fishing purposes as laid down by Department
of Fisheries. 0
Gas Oil or Gas Oil blended with Biodiesel, with a
sulphur content not exceeding 0.1% sulphur by weight ifused for heating purposes by:
- State and private hospitals- State Senior Citizen’s Homes- Corradino Correctional Facility- Sports, philanthropic and religious entities
so authorised by the Minister
- Bakeries up to a maximum amount of litres
per month required by the bakery as certified by amechanical engineer
Other entities so authorised by the Minister.€172.09 per 1000 litres
Gas Oil or Gas Oil blended with Biodiesel, with a
sulphur content not exceeding 0.1% sulphur by weight ifused for heating purposes against a request for refund.€172.09 per 1000 litres
Biodiesel, a diesel quality liquid fuel produced from
biomass or waste cooking oil, with an ester content of notless that 96.5% by weight and a sulphur content notexceeding 0.005%, whether in blend or not. €412.40 per 1000 litres
Heavy fuel oil falling within CN Codes 2710.19.51,
2710.19.62 to 2710.19.68 or 27.10.20.31 to 2710.20.39 €39.00 per 1000 Kgs
If used for electric power generation 0Natural gas  falling within CN Codes 2711.11.00
and 2711.21.00 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
If used for electric power generation 0Liquid petroleum gas  falling within CN Codes
2711.12 to 2711.13, except when used for heatingpurposes €125.00 per 1000 Kgs
Liquid petroleum gas  falling within CN Codes
2711.12 to 2711.13, when used for heating purposes €38.94 per 10 00 Kgs
Methane  falling within CN Code 2711.29.00 €38.94 per 1000 Kgs
 56        CAP. 382. ]                         EXCISE DUTY
Kerosene falling within CN Codes 2710.19.21,
2710.19.25 and 2710.19.29€412.40 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 pleasure aircraft for direct
voyages to destinations outside the European Union 0
Part B Petroleum oils  falling within CN Code 2710
1971, for undergoing a specific process, not intendedfor use, offered for sale or used as heating or motorfuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1975,
for undergoing chemical transformation by a processother than those specified in respect of subheading2710 1971, not intended for use, offered for sale orused as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1981,
motor oils, compressor lube oils, turbine lube oils, notintended for use, offered for sale or used as heating ormotor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1983,
liquids for hydraulic purposes, not intended for use,offered for sale or used as heating or motor fuel €0.25 per litr e
Petroleum oils  falling within CN Code 2710 1985,
white oils, liquid paraffin excluding heavy liquidparaffin BP/USP 6360 qualifying as a food gradeproduct, not intended for use, offered for sale or usedas heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1987,
gear oils and reductor oils, not intended for use,offered for sale or used as heating or motor fuel €0.25 per litr e
Petroleum oils  falling within CN Code 2710 1991,
metal-working compounds, mould release oils, anti-corrosion oils, not intended for use, offered for sale orused as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1993,
electrical insulating oils, not intended for use, offeredfor sale or used as heating or motor fuel €0.25 per litre
Petroleum oils  falling within CN Code 2710 1999,
other lubricating oils and other oils, not intended foruse, offered for sale or used as heating or motor fuel €0.25 per  litre
Petroleum oils  falling within CN Code 2710 2090,
other oils, not intended for use, offered for sale orused as heating or motor fuel €0.25 per litre
Part C Electricity  falling under CN Code 2716 €1.50 per MWh
Coal and Coke  falling within CN Codes 2701, 2702
and 2704€0.30 per 1 gigajoule,
gross calorific value
                  EXCISE DUTY               [CAP. 382.       57
The term 'energy products' shall cover:
(a) products falling within CN Codes 1507 to
1518, if these are intended for use asheating 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 syntheticorigin, if these are intended for use asheating 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
3824.90.96 if these are intended for use asheating or motor fuel;
(i) electricity falling within CN Code 2716;(j) products falling within CN Code 3826.
Energy products other than those for which a level
of duty is specified above shall be subject to exciseduty if intended for use, offered for sale or used asheating or motor fuel. The rate of duty to be chargedshall 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 asheating or motor fuel, or as additive or extender inmotor fuels, shall be taxed as motor fuel.
In addition to the taxable products listed above, any
other hydrocarbon, except for peat, intended for use,offered for sale or used for heating purposes, shall betaxed at the rate for the equivalent energy product.
Part D REDUCED EXCISE DUTY RATES
Petroleum products falling under CN Codes 2710 1921
to 2710 1968, and 2710 2011 to 2710 2039 used for thepurposes other than motor fuels or as heating fuels maypay a reduced excise duty rate of €0.25 per litre undersuch conditions which the Minister may prescribe for thepurpose of ensuring the correct and straightforwardapplication of such exemptions and of preventing anyevasion, avoidance or abuse.
 58        CAP. 382. ]                         EXCISE DUTY
FIFTH SCHEDULE
MOBILE TELEPHONY SERVICESAdded by:
II. 2005.40.
Amended by:
XIII. 2015.139.
Description of excisable goods Rate of Excise Duty
Mobile Telephony Services (Leasing of lines and
Top-Up V ouchers) 4%
SCHEDULE FIVE A
ALL CEMENTSAdded by:
IV . 2011.71.
Amended by:
V . 2012.54;III. 2013.67;XII. 2014.74;XIII. 2015.140;XV . 2016.38;XVI. 2017.71.
Description of excisable goods Rate of Excise Duty
All cements classified in commodity heading 2523 of
the Customs Nomenclature, including clinkers and whitePortland cement €40.00 per 1000 Kgs
SCHEDULE FIVE B
PNEUMATIC TYRESAdded by:
XIII. 2015.141.
Description of excisable goods Rate of excise duty
New Pneumatic Tyres of rubber, used on motor cars,
classified under H.S. Code 4011 10 of the CustomsNomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
New Pneumatic Tyres of rubber, used on buses or lorries,
classified under H.S. Code 4011 20 of the CustomsNomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
New Pneumatic Tyres of rubber, used on aircraft, classified
under H.S. Code 4011 30 of the Customs Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
New Pneumatic Tyres of rubber, used on motorcycles,
classified under H.S. Code 4011 40 of the CustomsNomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
                  EXCISE DUTY               [CAP. 382.       59
New Pneumatic Tyres of rubber, used on bicycles,
classified under H.S. Code 4011 50 of the CustomsNomenclature€0.00 per kg
New Pneumatic Tyres of rubber, with herring-bone or
similar tread, for agricultural or forestry vehicles andmachines, classified under H.S. Code 4011 61 of theCustoms Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
New Pneumatic Tyres of rubber, with herring- bone, for
construction or industrial handling vehicles and machines,rim size <=61cm, classified under H.S. Code 4011 62 of theCustoms Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
New Pneumatic Tyres of rubber, with herring-bone, for
construction or industrial handling vehicles and machines,rim size >=61cm, classified under H.S. Code 4011 63 of theCustoms Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
Other New Pneumatic Tyres of rubber, with herring-bone
or similar tread, classified under H.S. Code 4011 69 of theCustoms Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
Other New Pneumatic Tyres of rubber, for agricultural or
forestry vehicles and machines, classified under H.S. Code4011 92 of the Customs Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
Other New Pneumatic Tyres of rubber, for construction or
industrial handling vehicles and machines, rim size <=61cm,classified under H.S. Code 4011 93 of the CustomsNomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
Other New Pneumatic Tyres of rubber, for construction or
industrial handling vehicles and machines, rim size >=61cm,classified under H.S. Code 4011 94 of the CustomsNomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
Other New Pneumatic Tyres of rubber, classified under
H.S. Code 4011 99 of the Customs Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
Re-treaded or Used Pneumatic Tyres of rubber; solid or
cushion tyres, tyre treads and tyre flaps, of rubber classifiedin commodity heading 4012 of the Customs Nomenclature€0.70 per kg up to a 
maximum of €24.50 
for each item
SCHEDULE FIVE C
WATERS
Added by:
XIII. 2015.142.Substituted by:VII.2018.77.
Description of excisable goods Rate of Excise
Duty
Waters falling under CN Heading 2201 €5 per 1000 litres
 60        CAP. 382. ]                         EXCISE DUTY
SCHEDULE FIVE D
CHEWING GUMAdded by:
XV . 2016.39.
Description of excisable goods Rate of Excise Duty
Chewing gum, whether sugar coated or not, falling under
CN Codes 1704 10 10, 1704 10 90, and chewing gumfalling under CN Code 2106 90 92.€9.00 per Kg
SCHEDULE FIVE E
NON-ALCOHOLIC BEVERAGESAdded by:
XV . 2016.40;XVI. 2017.73.Emended by:XVI. 2017.72;VII.2018.78.
Description of excisable goods Rate of Excise Duty
Non-alcoholic beverages, falling under CN Heading 2202,
excluding products falling under CN Codes 2202 90 91, 2202 9095 and 2202 90 99. €40 per 1000 litres
SCHEDULE FIVE F
PLASTIC SACKS AND BAGSAdded by:
XV . 2016.41.Emended by:XVI. 2017.73.
Description of excisable goods Rate of Excise 
Duty
• Bags of plastic of HS Codes 3923 21 and 3923 29, for the
conveyance of goods, with a handle, loop, slot or any other fea ture
that facilitates the use of the bag for the conveyance of goods ;€1,700 per 100 kgs 
but not less than 
€1,500 per 10,000 
units
• Bags of plastic of HS Codes 3923 21 and 3923 29, whether for t he
conveyance of goods or not, with or without a handle, loop, slo t or
any other feature that facilitates the use of the bag for the c onveyance
of goods, having a dimension of 28cm x 38cm or less and having a
thickness of 15 microns or less, inclusive of gussets and handl e;€15 per 100 kgs up 
to a maximum of 
€45 per 10,000 
units
• All other plastic sacks and bags (including cones) of HS Codes
3923 21 and 3923 29 and films, sheets or tubes of plastic of HSHeadings 3917 and 3920 intended for the conversion into plasticsacks and bags; but€250 per 100 kgs 
up to a maximum of 
€170 per 10,000 
units
                  EXCISE DUTY               [CAP. 382.       61
- excluding bags of plastic of HS Codes 3923 21 and
3923 29 and films, sheets or tubes of plastic of HSHeadings 3917 and 3920 which constitute or form anintegral part of the packaging in which food stuff issealed prior to retail or transfer;
- excluding bio-degradable sacks and bags in accordance
with MSA EN 13432:2000, MSA EN 14046:2003,MSA EN 14047:2003 and MSA EN 14048:2003;
-  excluding printed sacks and bags of plastic of HS
Codes 3923 21 and 3923 29 purchased specifically forthe collection of recycled waste by the authorisedwaste management schemes; and
-  excluding sacks and bags of plastic of HS Codes 3923
21 and 3923 29 purchased specifically for thecollection of non-recyclable waste.
• Bags of plastic of HS Codes 3923 21 and 3923 29 and films,
sheets or tubes of plastic of HS Headings 3917 and 3920 whichconstitute or form an integral part of the packaging in which f ood stuff
is sealed prior to retail or transfer. €0
• Bio-degradable sacks and bags in accordance with MSA EN
13432:2000, MSA EN 14046:2003, MSA EN 14047:2003 and MSAEN 14048:2003. €0
• Printed sacks and bags of plastic of HS Codes 3923 21 and 3923
29 purchased specifically for the collection of recycled waste by the
authorised waste management schemes. €0
• Sacks and bags of plastic of HS Codes 3923 21 and 3923 29
purchased specifically for the collection of non-recyclable was te.€425 per 100 kgs 
up to a maximum 
of €290 per 10,000 
units
SCHEDULE FIVE G
TOILETRIES AND WASHING PREPARATIONS
Added by:
XVI. 2017.74.
Description of excisable goods Rate of Excise 
Duty
Perfumes and toilet waters falling under CN Heading 3303 €220 pe r 100 
litres
Beauty or make-up preparations and preparations for the care of  the
skin (other than medicaments), including sunscreen or suntanpreparations; manicure or pedicure preparations falling under C N
Heading 3304 excluding wipes used for the preparations of the c are of
the skin falling under HS Code 3304 9900 00€50 per 100 
litres/ kgs
Wipes used for the preparations of the care of the skin falling  under HS
Code 3304 9900 00€3 per 100 
litres/kgs
Preparations for use on the hair falling under CN Heading 3305,  but
excluding items falling under HS Code 3305 10 00€50 per 100 
litres/ kgs
 62        CAP. 382. ]                         EXCISE DUTY
Shampoos falling under HS Code 3305 10 00 €3 per 100 
litres
Pre-shave, shaving or aftershave preparations, personal deodora nts,
bath preparations, depilatories and other perfumery, cosmetic o r toilet
preparations, not elsewhere specified or included; prepared roo m
deodorisers, whether or not perfumed or having disinfectantproperties falling under CN Heading 3307, excluding items falli ng
under HS Code 3307 10 00 and HS Code 3307 41 00€3 per 100 
litres/ kgs
Pre-shave, shaving or aftershave preparations, personal deodora nts,
bath preparations, depilatories and other perfumery, cosmetic o r toilet
preparations, not elsewhere specified or included; prepared roo m
deodorisers, whether or not perfumed or having disinfectantproperties falling under HS Code 3307 10 00 and HS Code 3307 4100€50 per 100 
litres/ kgs
Soap; organic surface-active products and preparations for use as
soap, in the form of bars, cakes, moulded pieces or shapes, whe ther
or not containing soap; organic surface-active products andpreparations for washing the skin, in the form of liquid or cre am and
put up for retail sale, whether or not containing soap; paper, wadding,
felt and non-wovens, impregnated, coated or covered with soap o r
detergent falling under CN Heading 3401€3 per 100 
litres/ kgs
                  EXCISE DUTY               [CAP. 382.       63
SCHEDULE FIVE H
CONSTRUCTION COMPONENTS
AND OTHER FIXTURESAdded by:
XVI. 2017.75;VII.2018.79.
Description of excisable goods Rate of Excise 
Duty
Prefabricated structural concrete components for building or ci vil
engineering falling under HS Code 6810 91 00, excludingprefabricated structural concrete components for building or ci vil
engineering falling under HS Code 6810 91 00 manufactured fromcement already taxed under Schedule Five A of this Act and barsand rods of iron, or non-alloy steel, already taxed under Sched ule
Five H of this Act€25.60 per 1000 
kgs
Unglazed ceramic flags and paving, hearth or wall tiles; unglaz ed
ceramic mozaic cubes and the like, whether or not on a backingfalling under CN Heading 6907 and glazed ceramic flags andpaving, hearth or wall tiles; glazed ceramic mozaic cubes and t he
like, whether or not on a backing falling under CN Heading 6908€7.50 per 1000 
kgs
Glass falling under CN Heading 7005 and HS Codes 7006 00 10,
7006 00 90, 7007 19 10, 7007 1920, 7007 19 80, 7007 29 00, 70080020, 7008 0081 and 7008 0089.€16 per 1000 kgs
Bars and rods, hot rolled, in regularly wound coils, of iron or  non-
alloy steel falling under CN Heading 7213, excluding items fall ing
under HS Codes 7213 10 00, 7213 91 10 and 7213 91 49, and otherbars and rods, of iron or non-alloy steel, not further worked t han
forged, hot rolled, hot drawn or hot extruded, but including th ose
twisted after rolling falling under CN Heading 7214, excluding HS
Code 7214 20 00.€30 per 1000 kgs
Bars and rods, hot-rolled, in irregularly wound coils of iron o r
non-alloy steel, with indentations, ribs, grooves or otherdeformations produced during the rolling process falling under HS
Code 7213 10 00€15 per 1000 kgs
Bars and rods, hot-rolled, in irregularly wound coils of iron o r
non-alloy steel, falling under HS Codes 7213 91 10 and 7213 9149 and other bars and rods of iron or non-alloy steel, not furt her
worked than forged, hot rolled, hot-drawn or hot-extruded, butincluding those twisted after rolling, falling under HS Code 72 14
20 00€15 per 1000 kgs
Angles, shapes and sections of iron or non-alloy steel falling under
CN Heading 7216€50 per 1000 kgs
Grill, netting and fencing, welded at the intersection, of wire  with
a maximum cross-sectional dimension of 3mm or more andhaving a mesh size of 100cm² or more falling under HS Codes7314 20 10, 7314 20 90 and 7314 39 00€30 per 1000 kgs
 64        CAP. 382. ]                         EXCISE DUTY
Amended by:
XXV . 1997.6;XIV . 1998.5, 7;L.N. 227 of 1999;IX. 2001.11.Substituted by:L.N. 243 of 2002.
Amended by:
IX. 2003.80;L.N. 11 of 2004;L.N. 450 of 2004;L.N. 481 of 2004;II. 2005.39, 41;L.N. 416 of 2005;L.N. 118 of 2006;L.N. 425 of 2007;L.N. 96 of 2010;L.N. 284 of 2010;XXII. 2011.5;L.N. 207 of 2012;
L.N. 437 of 2013;
XIII. 2015.143, 144;XVI. 2017.76;L.N. 270 of 2017;VII.2018.80;VII.2019.59;VIII.2020.66;XVIII.2021.55;VII.2022.66.SIXTH SCHEDULE  
(Article 13(4))
PART A
Excisable Goods Regulations
Title. 1. The title of these regulations is Excisable Goods
Regulations.
Scope. 2. These Regulations apply to the excisable 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 h ave
the meaning assigned to them by the Act.
Registration. 4. (1) An application to register a authorised tax warehouse
in terms of article 9(3)( b) of the Act shall be made in writing to the
Commissioner and shall include the following particulars:
(a) the name and address of the applicant;
(b) the status (sole proprietor, partnership, limited liability
company or other status) of the applicant’s business;
(c) the address of the premises to be registered;
(d) an architect’s plan of the premises indicating its
boundaries and exact location;
(e) the nature and description of excisable goods that are
intended to be produced;
(f) the date on which the applicant intends to begin
production of excisable goods;
(g) an estimate of the maximum yearly productive
capacity of the intended authorised tax warehouse.
                  EXCISE DUTY               [CAP. 382.       65
Commissioner to 
keep electronic register of authorised tax warehouse keepers as well as authorised tax warehouses.(2) (i) The Commissioner shall maintain an electronic
database which shall contain a register of persons whoare authorised tax warehouse keepers or tradersregistered for excise purposes as well as a register ofthose premises authorised as authorised taxwarehouses.
(ii) This register shall contain the following information: 
(a) the identification number issued by the
competent authorities in respect of the person orpremises;
(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 identificationnumber.
(iii) All data shall be used solely to identify the
authorisation or registration or otherwise of a personand premises. 
(iv) The Commissioner shall ensure that persons involved
in the movement of products subject to excise duty areallowed to obtain confirmation of the information heldunder the terms of this regulation.
(v) Any information communicated in whatever form
pursuant to this regulation shall be of a confidentialnature. It shall be covered by the obligation ofprofessional secrecy and shall enjoy the protectionextended to similar information under the relevant lawsof Malta.
Commissioner may 
refuse applications.5. The Commissioner may refuse to accept an application for
registering a authorised tax warehouse in the name of a person who
has been convicted of any offence under the Act, and anyregistration of a authorised tax warehouse shall cease to be in  force
upon the conviction of the person in whose name the authorised tax
warehouse is registered.
Certificate of 
registration.6. (1) The Commissioner shall issue in the name of the
applicant a certificate of registration in respect of each sepa rate
authorised tax warehouse duly registered pursuant to suchapplication.
(2) The issue of such certificate shall be without prejudice to
any obligation on the part of the applicant to obtain any licen ces or
permits as required by any other law and where the Commissionerdeems it fit, such certificate may not be issued before the app licant
has obtained the relevant licences or permits.
(3) The certificate of registration shall remain the property of
the Commissioner.
 66        CAP. 382. ]                         EXCISE DUTY
(4) Every certificate of registration issued shall be kept at al l
times on the premises to which it relates and shall be produced  for
inspection to the Customs official on demand.
(5) Any altered circumstances affecting the particulars
mentioned in regulation 4 on the part of the authorised taxwarehouse keeper or the person in whose name the authorised taxwarehouse is registered, shall be notified immediately to theCommissioner and the latter may amend the certificate ofregistration or replace it by a fresh one. Failure on the part of the
authorised tax warehouse keeper to notify the Commissioner of a ny
material change or changes affecting the said particulars shallinvalidate the certificate of registration.
(6) The Commissioner may, for reasonable cause, vary the
particulars required on the certificate of registration provide d that
fourteen days’ notice in writing are given to the authorised ta x
warehouse keeper informing him of such variations.
Notification to 
Commissioner.7. (1) An authorised tax warehouse keeper shall notify the
Commissioner of the cessation of production or the intention tocease production at any authorised tax warehouse registered in his
name.
(2) Where the Commissioner is satisfied that an authorised tax
warehouse keeper has ceased to produce excisable goods at anyauthorised tax warehouse, he may revoke the registration of therelevant authorised tax warehouse at any time.
When excisable 
goods are produced.
Cap. 41.8. For the purpose of article 2 of the Act, and without
prejudice to the provisions of article 9(4) of the Act and arti cle 11
of the Spirits Ordinance and any other specific provisions forparticular goods mentioned elsewhere in these or other regulati ons,
a authorised tax warehouse shall be deemed as producing excisab le
goods where any of the following processes are performed:
(i) obtaining excisable goods from any substance or
natural source by any method;
(ii) obtaining one description of excisable goods
from other goods by extraction, fractioning,distillation, fermentation, mixing, diluting,blending, assembling, addition or any otherprocess; or
(iii) packaging of excisable 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 requir ed.
Payment of duty 
and security.9. (1) The person, firm, partnership or company in whose
name the authorised tax warehouse is registered shall beresponsible for the payment of excise duty as specified in arti cle 3
of the Act, at the time payment of duty becomes due. Such payme nt
shall be effected at Customs House or at any other place appoin ted
by notice in the Gazette, on an entry containing such particula rs as
the Commissioner may direct or as may otherwise be prescribedunder the Act.
                  EXCISE DUTY               [CAP. 382.       67
(2) It shall be lawful for the Commissioner, in order to
safeguard revenue, to require a security from the authorised ta x
warehouse keeper in the form of a sum of money deposited at theCustoms Department, or in some other form acceptable to theCommissioner, for an amount not exceeding the duty estimatedbeforehand to become due during the periods between the times a t
which payments are effected.
How payment of 
duty is to be effected.10. Excise duty due on goods released from customs stations
or bonded warehouse controlled by Customs, shall be paid beforesuch goods are released. In other cases, the excise duty shall be
paid before such goods are released or periodically as may beallowed by the Commissioner on the goods released during aspecific period as directed by him. Failing such directive duty  shall
be paid not later than five days following the last Sunday of e ach
calendar month in settlement of all duty due on goods released for
consumption up to that Sunday.
Assessment of 
duty.11. The duty shall be assessed on the quantity as units, net
kilos, litres or litres @ 15°C. as appropriate and where applic able,
on the alcoholic strength or specific gravity, as specified in the
schedules to the Act, relevant to the particular goods.
Keeping and 
moving of excisable goods.12. (1) Save as is otherwise provided by any law excisable
goods produced in Malta may be kept by the authorised taxwarehouse keeper under duty suspension within the precincts of a
registered authorised tax warehouse.
(2) Such goods may be moved under duty suspension from a
registered authorised tax warehouse to another authorised taxwarehouse or from such authorised tax warehouse to a place ofloading for export as merchandise or as ship’s stores or for de livery
to persons exempted as provided for in article 14 of the Act.
(3) All such removal of excisable goods without payment of
duty shall, unless the Commissioner may otherwise allow, besubject to the following conditions:
(a) the goods are transported in containers or packages
which are secured by a form of seal approved by theCommissioner or under customs escort, in either caseas directed by the Commissioner; and
(b) the goods are accompanied by the Internal
Administrative Accompanying Document (IAAD) as
specified in the Annex to these regulations signed bythe consignor and approved by the Commissioner,which shall specify the place from which they aredespatched and the place to which they are consignedand the quantity and description of the goods; and
(c) the Internal Administrative Accompanying Document
(IAAD) as specified in the Annex to these regulationsshall be signed by the consignee acknowledgingreceipt or in the case of shipment, by the Customsofficial acknowledging receipt on board; and
(d) excise duty due on the goods should be safeguarded in
such manner as the Commissioner may establish.
 68        CAP. 382. ]                         EXCISE DUTY
Colouring and 
marking.
Amended by:
XVI. 2017.76;VIII.2020.66;XVIII.2021.55;VII.2022.66.13. (1) The Commissioner may require any excisable goods to
be coloured or marked by means of bands, or tags or other devic es
as may be directed by the Commissioner or as may be prescribedunder the Act.
(2) No excisable goods shall be released for consumption
unless they bear such marking or colouring.
(3) When an alcohol excise stamp is lost, stolen or for any othe r
reason is unaccounted for, the Commissioner may issue a replace ment
excise stamp subject to the payment of a fee equivalent to theprevailing highest excise duty at the time on a litre of forty percent
(40%) alcohol by volume bottle.
(4) When a wine excise stamp is lost, stolen or for any other
reason is unaccounted for, the Commissioner may issue a replace ment
excise stamp subject to the payment of a fee equivalent to theprevailing highest excise duty at the time on a litre bottle of  wine.
(5) When a cigarette excise stamp is lost, stolen or for any
other reason unaccounted for, the Commissioner may issue areplacement stamp subject to the payment of a fee equivalent to  the
prevailing highest excise duty on a packet of 20 cigarettes.
(6) The band, excise stamp, tag or band as the case may be, shall
be affixed to the excisable good not later than five (5) days f rom when
the band, excise stamp, tag or band is purchased, except in the  case of
bands, excise stamps, tag or band which should be affixed by anauthorised tax warehouse keeper.
(7) (a) A registered consignor or registered consignee who
fails to affix the band, excise stamp, tag or band within five (5)
days from when it is purchased, except for an authorised taxwarehouse keeper, shall be liable, on conviction, to a fine ( multa )
of one-hundred euro (€100) and the Court shall also order theforfeiture of the bands, excise stamps, excise tags or bands th at
were not affixed in the time frame given. In addition to this, the
forfeiture of the excisable goods themselves shall also take pl ace
according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands, excise stam ps,
excise tags or bands not affixed within the given time, may, if  the
offender admits, refrain from instituting proceedings in terms of
this Act and impose a penalty equivalent to one-hundred euro(€100). In addition to this, the forfeiture of the excisable go ods
themselves shall also take place according to law, as applicabl e.
(8) (a) Every authorised tax warehouse keeper who takes out
from the authorised tax warehouse excisable goods on which theband, excise stamp, tag or band has not been affixed according to
law, shall be liable, on conviction, to a fine ( multa ) of one-hundred
euro (€100) and the Court shall also order the forfeiture of ba nds,
excise stamps, excise tags or bands that had to be affixed to t hose
goods. In addition to this, the forfeiture of the excisable goo ds
themselves shall also take place according to law, as applicabl e.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands, excise stam ps,
                  EXCISE DUTY               [CAP. 382.       69
excise tags or bands that had to be affixed to the excisable go ods,
may, if the offender admits, refrain from instituting proceedin gs in
terms of this Act and impose a penalty equivalent to one-hundre d
euro (€100). In addition to this, the forfeiture of the excisab le
goods themselves shall also take place according to law, asapplicable. 
(9) (a) Excluding people who are authorised, every person who
has in his possession excise stamps or bands shall be liable, o n
conviction, to a fine ( multa ) of two hundred and fifty euro (€250) and
the Court shall order the forfeiture of those excise stamps or bands. In
addition, the forfeiture of the excisable goods themselves shal l also
take place, according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph (a),
the Commissioner, while he forfeits the bands, excise stamps,excise tags or bands that remained unaffixed, may, if the offen der
admits, refrain from instituting proceedings in terms of this A ct and
impose a penalty equivalent to two-hundred and fifty euro (€250 ).
In addition to this, the forfeiture of the excisable goods them selves
shall also take place according to law, as applicable.
When colouring 
and marking is to be made.
Cap. 37.14. The colouring or marking of excisable goods where such
goods had not been imported alread y so coloured or marked, shal l
be carried out under customs supervision or as the Commissionermay direct, and the expense for the attendance of Customs offic ials
to supervise such operation shall be borne by the authorised ta x
warehouse keeper at the rates prevailing according to suchregulations as may be made under the Act or the 
Customs
Ordinance .
Keeping of records 
and accounts.15. The authorised tax warehouse keeper of excisable goods
shall keep records and accounts as specified in these regulatio ns or
as otherwise prescribed and shall be bound to preserve such rec ords
for six years or such shorter period as the Commissioner may al low.
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 excisable goods releasedfrom the authorised tax warehouse during a period asdetermined by the Commissioner and in such form asthe Commissioner may direct or as otherwiseprescribed in respect to the particular excisable goods;
(ii) an audited statement for each accounting period
certified by a certified public auditor in respect of allproduction, stocks kept at the authorised taxwarehouse and sales of excisable goods made duringthe accounting period, in the case of an authorised taxwarehouse keeper, and containing such information asmay be prescribed in relation to particular excisablegoods;
(iii) an audited statement for each accounting period
certified by a certified public auditor in respect ofevery introduction, stocks kept in the authorised taxwarehouse other than a government authorised taxwarehouse and sales, issues or other deliveries of
 70        CAP. 382. ]                         EXCISE DUTY
excisable goods made during the accounting period, in
the case of a authorised tax warehouse keeper,containing such information as may be prescribed inrelation to particular goods;
(iv) the term of an accounting period shall be of six months
or such longer period as the Commissioner may allowor as may otherwise be prescribed and the auditedstatement shall reach the Commissioner within thirtydays after the end of each accounting period beingreported upon.
Goods 
unaccounted for.
Amended by:
XVIII.2021.55;VII.2022.66.17. (1) (a) Excisable goods, in relation to any accounting
period which were registered as produced or introduced in anauthorised tax warehouse and which are not satisfactorily shown  to
have been sold or legitimately removed from the authorised taxwarehouse and on which no duty had been paid shall be deemed asgoods which are unaccounted for and the Commissioner shall, wit hout
prejudice to any other action which may be taken against theauthorised tax warehouse keeper in terms of this Act or any oth er law,
allow the payment of the duty due on the discrepancy.
(b) Excisable goods, relative to an accounting period,
that are found in an authorised tax warehouse without being reg istered
as products produced or brought into the authorised tax warehou se
shall be deemed as extra goods and therefore they are subject t o
seizure, without prejudice to any other action that may be take n against
the authorised tax warehouse keeper under this Act or any other  law:
Provided that if the extra goods which are found in the
authorised tax warehouse are cigarettes, the cost of their dest ruction
shall be deducted from the guarantee tied with the authorised t ax
warehouse or if this is not sufficient, the authorised tax ware house
keeper shall pay for the expenses of destruction of the cigaret tes.
(2) Authorised tax warehouse keepers are exempt from duty in
respect of losses occurring under suspension arrangements, whic h are
attributable to fortuitous events or force majeure established by the
Commissioner, but they are not exempt from duty on losses occur ring
under suspension arrangements which are attributable to theft. They
are also exempt, under suspension arrangements, from duty in re spect
of losses inherent in the nature of the products during product ion or
processing, storage and transport. The Commissioner shall lay d own
the conditions under which these exemptions shall be granted.
Empowerment to 
act as Police Officer.
Amended by:
VII.2019.59.18. Every Customs official shall, in addition to the powers and
duties assigned to him under the Act be empowered to exercise a ll
the powers and duties as are by law vested in an officer of theExecutive Police in any place in connection with an offencecommitted or suspected of having been committed:
Provided that such functions, powers and duties as are by
law reserved to officers holding the rank not below that ofinspector of Police shall only be exercisable by officials not below
the rank of customs officer.
                  EXCISE DUTY               [CAP. 382.       71
ANNEX
MALTA
INTERNAL ADMINISTRATIVE ACCOMPANYINGDOCUMENTPRODUCTS SUBJECT TO EXCISE DUTYV ALID FOR MOVEMENTS WITHIN MALTA ONLY
1 1. Consignor        V at Number 2. Consignor’s excise No. 3. Reference No.Copy for the consignor4. Consignee’s excise No. 5. Invoice No.
6. Invoice date
7. Consignee        V at Number 8. Competent authority at dispatch
7a. Place of delivery
10. Guarantee
9. Transporter
12. 13.
11. Other transport details 14. Proprietor15. 16. Date of Dispatch 17.
1
18a. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19a. Community code (CN code) 24a. Sold in warehouse?
20a. Quantity 21a Gross weight
(kg)Yes No
22a. Net weight
(kg)23a. Status Malta produced?
Yes No
18b. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19b. Community code (CN code) 24b. Sold in warehouse?
20b. Quantity 21b Gros s weight
(kg)Yes No
22b. Net weight
(kg)23b. Status Malta produced?
Yes No
18c. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19c. Community code (CN code) 24c. Sold in warehouse?
20c. Quantity 21c Gross weight
(kg)Yes No
22c. Net weight
(kg)23c. Status Malta produced?
Yes No
25. Additional information (including consolidation details)
A Official use only 26. Boxes 1 - 25 certified correct
Signatory’s company and telephone No.
Name of SignatoryPlace and dateSignature
 72        CAP. 382. ]                         EXCISE DUTY
EXPLANATORY NOTES
1. General1.1 The Internal Administrative Accompanying
Document (IAAD) is required by the ExciseRegulations.Box 11 Other transport details: additional information,
i.e. names of all subsequent transporters,means of transport registration numbers ofmeans of transport and the number, type andidentification of all commercial seals.
1.2 The document must be completed legibly and in a
manner that makes entries indelible. Informationmay be pre-printed. No erasures or overwriting arepermitted.Box 12:For commercial use.
Box 13:For commercial use.
Authorisation by the Excise authorities of a change
to the place of delivery is to be shown in box B.Box 14:Proprietor: name, address and registration
number
1.3 The format of the IAAD is as laid down in the
Excise Regulations. Alternatively commercialdocuments may be used provided that they containthe information required on the IAAD.Box 15:For commercial use.
Box 16:Date of removal from warehouse.Box 17:For commercial use.
1.4 Any unused space in boxes 18a to 24c is to be lined
through so that nothing can be added. Three separatedescriptions of merchandise may be entered whichmust be of the same excise category. The categoriesare mineral oils, tobacco products and alcohol/alcoholic beverages.Box 18a:Packages and description of goods; the marks
and numbers of external packages, egcontainers; the number of internal packages, egcartons; the commercial description of thegoods and the stock account reference underwhich they were last warehoused.
1.5 The accompanying document comprises three
copies:copy 1, to be retained by the consignorcopy 2, to be retained by the consignee, andcopy 3, to be returned to the consignor to dischargethe movement.The description may be continued on a separate
sheet attached to each copy. A packing list maybe used for this purpose.
Alcohol and alcoholic beverages other than
beer must have the alcoholic strength shown(percentage by volume at 20ºC)
1.6 Copies 2 and 3 must accompany the goods during
the movement.Box 19a:Commodity code: the CN code
1.7 In cases where the document is utilised for
movement using fixed pipelines, copies 2 and 3 areto be sent to the consignee by the fastest meansavailable to the dispatching warehousekeeper. In allcases the document is to arrive at the place ofdelivery within 24 hours of receipt of the goods towhich it relates.Box 20a:Quantity
- the number of items, expressed in thousands  (cigarettes, cigars and cigarillos)- litres at 20ºC to two decimal places (alcohol  and alcoholic beverages)- litres at 15ºC (mineral oil)
2. Headings Box 21a:Gross weight: the gross weight of the
consignmentBox 1 Consignor: the full name and address.
Box 2 Consignor’s excise number: the approval
n um ber o f t h e di s pa t ch i ng w ar eh ou s e(SEED[V AT]number).Box 22a:Net weight: the weight of the excise products
without packaging is to be given in respect ofalcohol and alcoholic beverages, mineral oilsand for all tobacco prtoducts except cigarettes.
Box 23a:Indicate the status of the goods: ‘EU’ or ‘non
EU’.Box 3 Reference number: a unique reference number
which identifies the consignment in the recordsof the consignor.
Box 4 For goods consigned to an excise warehouse, the
approval  number  of  that  warehouse(SEED[V AT]number).Box 24a:Indicate whether the goods have been sold
whilst warehoused: YES/NO (delete asappropriate)
Box 5 For commercial use.
Box 6 For commercial use.Indicate whether the goods were produced in
Malta: YES/NO (delete as appropriate).
Box 7 Consignee: the full name, address and
registration number. For goods to be exported,the person acting for the consignor at the placeof exportation or shipment must be indicated.Box 25:Additional information:
Where the goods are to be consolidated during
the movement, give details of the consolidator;name, registration number and address ofpremises where consolidation is to take place.
Box 7a For goods to be exported, the notation ‘EXPORT
OUTSIDE THE MALTESE TERRITORY’ is tobe made together with the place of export. Forg oo ds w hi ch ar e t o b e pl a ced un der acommunity customs procedure (other thanrelease for free circulation), the notation‘UNDER CUSTOMS PROCEDURE’ is to bemade together with the place where the goodsenter customs control.If appropriate add the following certificate -
"It is hereby certified that the beer describedhas been produced by an independent smallbrewery with a production in the previous yearof .................. hectolitres."
Box 26:Signatory’s company, etc: the document is to
b e  c o m p l e t e d  b y ,  o r  o n  b e h a l f  o f ,  t h econsignor. The company of the signatory of thedocument is to be identified.
Box 8 Address of local Excise Office Box A For official use only.
                  EXCISE DUTY               [CAP. 382.       73
Box 9 Transporter: name and address
Box 10 Guarantee: indicate whether provided by the
consignor, transporter or proprietor and statereference number of guarantee.Box B If, during the movement, the destination of the
goods is changed from that indicated in boxes7 or 7a the consignor or his agent must indicatet he n ew p l ace of de l i ve ry i n B ox B .Furthermore, the consignor is obliged toimmediately notify the change of place ofdelivery to the Excise authorities.
Box C Certificate of receipt: to be given by the
consignee. In cases where goods are exportedor placed under a community customsprocedure (other than release for freecirculation) a certificate is required from theExcise authorities)
 74        CAP. 382. ]                         EXCISE DUTY
MALTA
INTERNAL ADMINISTRATIVE ACCOMPANYINGDOCUMENTPRODUCTS SUBJECT TO EXCISE DUTYV ALID FOR MOVEMENTS WITHIN MALTA ONLY
2 1. Consignor        V at Number 2. Consignor’s excise No. 3. Reference No.Copy for the consignee4. Consignee’s excise No. 5. Invoice No.
6. Invoice date
7. Consignee        V at Number 8. Competent authority at dispatch
7a. Place of delivery
10. Guarantee
9. Transporter
12. 13.
11. Other transport details 14. Proprietor15. 16. Date of Dispatch 17.
2
18a. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19a. Community code (CN code) 24a. Sold in warehouse?
20a. Quantity 21a Gross weight
(kg)Yes No
22a. Net weight
(kg)23a. Status Malta produced?
Yes No
18b. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19b. Community code (CN code) 24b. Sold in warehouse?
20b. Quantity 21b Gross weight
(kg)Yes No
22b. Net weight
(kg)23b. Status Malta produced?
Yes No
18c. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19c. Community code (CN code) 24c. Sold in warehouse?
20c. Quantity 21c Gross weight
(kg)Yes No
22c. Net weight
(kg)23c. Status Malta produced?
Yes No
25. Additional information (including consolidation details)
A Official use only 26. Boxes 1 - 25 certified correct
Signatory’s company and telephone No.
Name of SignatoryPlace and dateSignature
                  EXCISE DUTY               [CAP. 382.       75
MALTA
INTERNAL ADMINISTRATIVE ACCOMPANYINGDOCUMENTPRODUCTS SUBJECT TO EXCISE DUTYV ALID FOR MOVEMENTS WITHIN MALTA ONLY
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY
New name/address: Authorised by (competent authority):
Request by: name/address of company:
Reference No.Signature
Name and signatory: Signature StampPlace and date:
C CERTIFICATION OF RECEPTION OR EXPORTATION
 Goods received by consignee
   Date ...................................... Place ........... ...................................... Reference No. ........... ..................
   Descrption of goods Excess Shortage
 Goods received by consignee
 Goods exported*/placed under a Community
customs procedure (other than for free circulation)*Means of transport ............................................ ............
date .......................................
 Name of signatory ............................................ ..... Place/date ............................................... ......................
Signatory’s company Signature............................................................... ................
 Fiscal authority or Customs office Endorsement by fiscal author ity (if required) or
Customs office
Name
Address
*delete inapplicable
A Record of control (continued)
 76        CAP. 382. ]                         EXCISE DUTY
MALTA
INTERNAL ADMINISTRATIVE ACCOMPANYINGDOCUMENTPRODUCTS SUBJECT TO EXCISE DUTYV ALID FOR MOVEMENTS WITHIN MALTA ONLY
3 1. Consignor        V at Number 2. Consignor’s excise No. 3. Reference No.Copy for return to the consignor4. Consignee’s excise No. 5. Invoice No.
6. Invoice date
7. Consignee        V at Number 8. Competent authority at dispatch
7a. Place of delivery
10. Guarantee
9. Transporter
12. 13.
11. Other transport details 14. Proprietor15. 16. Date of Dispatch 17.
3
18a. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19a. Community code (CN code) 24a. Sold in warehouse?
20a. Quantity 21a Gross weight
(kg)Yes No
22a. Net weight
(kg)23a. Status Malta produced?
Yes No
18b. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19b. Community code (CN code) 24b. Sold in warehouse?
20b. Quantity 21b Gross weight
(kg)Yes No
22b. Net weight
(kg)23b. Status Malta produced?
Yes No
18c. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods19c. Community code (CN code) 24c. Sold in warehouse?
20c. Quantity 21c Gross weight
(kg)Yes No
22c. Net weight
(kg)23c. Status Malta produced?
Yes No
25. Additional information (including consolidation details)
A Official use only 26. Boxes 1 - 25 certified correct
Signatory’s company and telephone No.
Name of SignatoryPlace and dateSignature
                  EXCISE DUTY               [CAP. 382.       77
MALTA
INTERNAL ADMINISTRATIVE ACCOMPANYINGDOCUMENTPRODUCTS SUBJECT TO EXCISE DUTYV ALID FOR MOVEMENTS WITHIN MALTA ONLY
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY
New name/address: Authorised by (competent authority):
Request by: name/address of company:
Reference No.Signature
Name and signatory: Signature StampPlace and date:
C CERTIFICATION OF RECEPTION OR EXPORTATION
 Goods received by consignee
   Date ...................................... Place ........... ...................................... Reference No. ........... ..................
   Descrption of goods Excess Shortage
 Goods received by consignee
 Goods exported*/placed under a Community
customs procedure (other than for free circulation)*Means of transport ............................................ ............
date .......................................
 Name of signatory ............................................ ..... Place/date ............................................... ......................
Signatory’s company Signature............................................................... ................
 Fiscal authority or Customs office Endorsement by fiscal author ity (if required) or
Customs office
Name
Address
*delete inapplicable
A Record of control (continued)
 78        CAP. 382. ]                         EXCISE DUTY
Amended by:
XVI. 2017.77;VII.2019.59;VIII.2020.66;XVIII.2021.55;VII.2022.66.PART B
Alcohol and Alcoholic Beverages Regulations
Title. 1. The title of these regulations is Alcohol and Alcoholic
Beverages Regulations.
Scope. 2. These regulations shall apply to alcohol and alcoholic
products excluding beer and wine specified as excisable goods b y
the Excise Duty Act.
Definitions. 3. In these regulations, unless the context otherwise requires,
"the Act" means the Excise Duty Act and all other terms shall h ave
the meaning assigned to them by the Act.
Conformity with 
the Spirits Ordinance.Cap. 41.4. (1) Any person who is an authorised tax warehouse keeper
in the goods specified in regulation 2 shall conform with therequirements of the relevant provisions of the Spirits Ordinanc e.
S.L.41.02
Cap. 41.(2) The provisions of the Alcoholic Beverages Regulations and
of any other regulation made under the Spirits Ordinance shallapply, to the extent not otherwise provided for in the Excisabl e
Goods Regulations or these regulations, to alcoholic beveragesenlisted in the First Schedule to the Act and which are alsospecified in the Second Schedule to the Act.
Registration.
Cap. 41.5. (1) Any person who produces the goods specified in
regulation 2 shall, in addition to the obligations imposed by t he
Spirits Ordinance, register any authorised tax warehouse in whi ch
such goods are produced or intended to be produced in accordanc e
with article 9 of the Act and as regulated by regulations 4 to 8 of
the Excisable Goods Regulations.
Cap. 41.(2) The provisions of article 9(4) of the Act applies only to th e
extent allowed by the Spirits Ordinance in respect to alcohol a nd
alcoholic products.
Applicant to 
conform to Spirits Ordinance.
Cap. 41.6. The Commissioner shall issue a certificate of registration
in accordance with regulation 6 of the Excisable Goods Regulati ons
and may withhold the issue, or revoke such certificate if theapplicant fails to conform with the requirements imposed by theSpirits Ordinance.
7. Any reference in the Spirits Ordinance to duty payable on
spirits shall be taken to refer also to the excise duty payable  under
the Act.
Tax point.
Amended by:
XVI. 2017.77.8. 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 and
it shall be paid by no later than the last Sunday of the follow ing month.
Keeping of 
records.
Cap. 41.9. (1) Imported spirits removed to a authorised tax warehouse
shall be treated in the same manner and shall be subject to the  same
conditions as are allowed or imposed by Part VI of the SpiritsOrdinance on locally distilled spirits, and the person or perso ns
responsible for such spirits shall keep such records as are env isaged
in the said Ordinance.
                  EXCISE DUTY               [CAP. 382.       79
(2) In case of default the person or persons responsible for
such spirits shall become liable to the same penalties contempl ated
under Part VI of the said Ordinance.
Submitting of 
statements.10. (1) Without prejudice to the provisions of regulation 9(1)
the authorised tax warehouse keeper shall submit to theCommissioner, not later than thirty days following the end of e ach
calendar year, a statement certified by a public auditor testif ying
the following, as the case may be:
(i) the quantity in litres of spirit produced during
the relevant period, specifying the alcoholicstrength and type of spirit;
(ii) the quantity in litres of alcoholic products
produced during the relevant period, specifyingtype, alcoholic strength and whether derivedfrom dilution, blending or other process;
(iii) the yield of each bottling operation for each
product specifying the number of bottles andtheir capacity;
(iv) the quantity in litres of bulk spirits kept in stock,
specifying type and strength as at the end of therelevant period;
(v) the quantity in litres of each packaged alcoholic
product kept in stock at the end of the relevantperiod, specifying type, strength and packagedescription;
(vi) the quantity in litres of products sold or
otherwise removed from the authorised taxwarehouse during the relevant period, specifyingthe nature of transaction;
(vii) the quantity in litres of spirits or other alcoholic
products introduced into the authorised taxwarehouse, indicating the source during therelevant period, specifying types and strength;
(viii) the quantity of products removed from the
authorised tax warehouse during the relevantperiod specifying types and whether released forhome consumption, for export or otherwise.
(2) Any person who fails to comply with the provisions of this
regulation shall be guilty of an offence and shall be liable, o n
conviction to a fine ( multa ) not exceeding twenty-five thousand
euro (€25,000).
Affixing of band or 
stamp.
Amended by:
VII.2019.59;VIII.2020.66;VII.2022.66.11. (1) No person may manufacture, process, prepare for sale,
expose or offer for sale, sell or otherwise dispose of any ethy l alcohol
or fermented beverages or intermediate products as defined in t he
Second Schedule with an actual alcoholic strength by volume of ten
per cent (10% vol.) or more in containers of fifty (50) centili tre
capacity or more unless there is affixed to them an excise band  or
stamp which shows this percentage of alcohol, as indicated by t he
Commissioner and as provided for in regulation 12.
 80        CAP. 382. ]                         EXCISE DUTY
(2) It shall be lawful for the Commissioner to exempt in
writing from the provision of the preceding sub-regulation, und er
such conditions as he may deem fit to impose, any ethyl alcoholintended to be exported or as ship’s supply or for sale to pers ons
exempted by or under any law from the payment of excise duty. 
(3) It shall be lawful for the Commissioner to exempt in
writing from the provision of sub-regulation (1) any other ethy l
alcohol not covered by the preceding paragraph, under suchconditions as he may deem fit to impose. 
Containers with a 
band attached.
Amended by:
XVI. 2017.77;VII.2019.59;VIII.2020.66;XVIII.2021.55;
Amended by:
VII.2022.66.12. (1) No containers immediately enclosing ethyl alcohol shall
be released by Customs or from a authorised tax warehouse unles s a
band or an excise stamp has been affixed thereon. This band or an
excise stamp shall be the correct one as indicated by the Commi ssioner
and it shall be affixed in the correct manner, as indicated by the
Commissioner. 
(2) The said bands or stamps shall be of a round shape and
continue in a rectangular shape in a way that the round part is  affixed on
the cap and the rectangular part is affixed going down onto thecontainer, in such a way that when the container is opened, thedestruction of the band or stamp is ensured:
Provided that if it is not possible to affix the band or excise
stamp in this way because of the shape of the container, the ba nd or
excise stamp shall be affixed in any other way so long as thedestruction of the band or excise stamp is ensured when the con tainer
is opened.
(3) The bands or excise stamps shall be approved by the
Commissioner and shall be supplied at the Custom House or at an y
other place to be appointed by the Minister by means of a notic e in the
Gazette.
(4) Such bands or stamps shall be issued by the Commissioner
against payment, as may be prescribed under the Act, on applica tion
by the authorised tax warehouse keeper or trader of ethyl alcoh ol. 
(5)  The band or excise stamp shall be affixed to the container not
later than five (5) days from when it is purchased, except in t he case of
a band or excise stamp which should be affixed by an authorised  tax
warehouse keeper.
(6) (a) A registered consignor or registered consignee whoo fails
to affix a band or excise stamp within five (5) days from when it is
purchased, except for an authorised tax warehouse keeper, shall , on
conviction, be liable to a fine ( multa ) of one-hundred euro (€100)
and the Court shall also order the forfeiture of the bands or e xcise
stamps that were not affixed within the given time. In addition  to
this, the forfeiture of ethyl alcohol itself shall also take pl ace
according to the law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
not affixed within the time given, may, if the offender admits,refrain from instituting proceedings in terms of this Act and i mpose
a penalty equivalent to one-hundred euro (€100). In addition tothis, the forfeiture of the ethyl alcohol itself shall also tak e place
                  EXCISE DUTY               [CAP. 382.       81
according to law, as applicable.
(7) (a) Every authorised tax warehouse keeper who takes out
of the authorised tax warehouse ethyl alcohol on which a band o r
excise stamp has not been affixed according to law, shall, onconviction, be liable to a fine ( multa ) of one-hundred euro (€100)
and the Court shall also order the forfeiture of the bands or e xcise
stamps that had to be affixed to those goods. In addition to th is, the
forfeiture of the ethyl alcohol itself shall also take place ac cording
to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that had to be affixed to the ethyl alcohol, may, if the offend er
admits, refrain from instituting proceedings in terms of this A ct and
impose a penalty equivalent to one-hundred euro (€100). Inaddition to this, the forfeiture of the ethyl alcohol itself sh all also
take place according to the law, as applicable.
(8) (a) Excluding people who are authorised, every person who
has in his possession excise stamps or bands shall be liable, o n
conviction, to a fine ( multa ) of two hundred and fifty euro (€250) and
the Court shall order the forfeiture of those excise stamps or bands. In
addition, the forfeiture of the excisable goods themselves shal l also
take place, according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that remained unaffixed, may, if the offender admits, refrain f rom
instituting proceedings in terms of this Act and impose a penal ty
equivalent to two-hundred and fifty euro (€250). In addition to  this,
the forfeiture of the ethyl alcohol itself shall also take plac e
according to law, as applicable.
Forfeiture. 13. Any quantity of ethyl alcohol products found in the
possession of any person in contravention to the provisions ofregulations 11 or 12 shall, without prejudice to any other pena lty
provided for under the Act or any other law, be forfeited toGovernment. 
Amended by:
XVI. 2017.78;L.N. 270 of 2017;VII.2019.59;VIII.2020.66;XVIII.2021.55;VII.2022.66.PART C
Manufactured Tobacco Regulations
Title. 1. The title of these regulations is Manufactured Tobacco
Regulations.
Definitions. 2. In these regulations unless the context otherwise requires:
"the Act" means the Excise Duty Act;"cigarettes" has the same meaning assigned to it in the Third
Schedule to this Act;
"cigars and cigarillos" has the same meaning assigned to it in the
 82        CAP. 382. ]                         EXCISE DUTY
Third Schedule to this Act;
Cap. 337. "Customs Tariff" refers to the First Schedule to the Import
Duties Act and any Tariff substituting the same;
"other smoking tobacco" and "hand rolling tobacco" have the same
meaning assigned to them in the Third Schedule to this Act;
"packet" includes any wrapper, carton, box, tin, pouch or other
container immediately enclosing cigarettes.
Scope. 3. These regulations shall apply to tobacco, tobacco
substitutes and products thereof which are specified as excisab le
goods according to the Act.
Retail price of 
cigarettes.Added by:VII.2019.59.3A. The retail price of cigarettes is that established by the
importer or manufacturer.
Registration of 
authorised tax warehouse.4. No person shall manufacture, process or prepare for sale
any cigarettes, cigars or other tobacco products otherwise than  in
conformity with the provisions of article 9 of the Act.
Cigarettes sealed 
with a band.5. (1) No person may prepare for sale, expose or offer for
sale, sell or otherwise dispose of any cigarettes other than inpackets sealed with a band or stamp as provided for in regulati on 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 confo rm to
the provision of sub-regulation (1).
(3) It shall be lawful for the Commissioner to exempt in
writing from the provision of th e preceding paragraph, under su ch
conditions as he may deem fit to impose, any locally manufactur ed
cigarettes intended to be exported or as ship’s supply or for s ale to
persons exempted by or under any law from the payment of exciseduty.
Cigarettes to be 
sealed with a band.
Amended by:
XVI. 2017.78 ;
VII.2019.59;XVIII.2021.55;VII.2022.66.6. (1) No cigarettes shall be placed on the market unless the
packet, box or container immediately enclosing the cigarettes h as been
sealed by a band or stamp affixed either on the side of the pac ket in such
a manner as to ensure its destruction when such packet, box or container
is opened, or else affixed at the bottom on the rear side of th e packet:
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 te n (10)
packets each containing not less than twenty (20) cigarettes
(2) No tobacco used for hand rolled cigarettes shall be placed o n the
market unless its packet, box or container is sealed with a ban d or stamp
in a way that in order for that packet, box or container to be opened, the
destruction of the band or stamp is ensured.
(3) Such bands or stamps shall be issued by the Commissioner
against payment, as may be prescribed under the Act, on applica tion
by the authorised tax warehouse keeper of cigarettes, hand roll ing
tobacco or other smoking tobacco.
                  EXCISE DUTY               [CAP. 382.       83
(4) A band or excise stamp shall be affixed to the packet not later
than five (5) days from when it is purchased except in the case  of a
band or excise stamp that should be affixed by an authorised ta x
warehouse keeper.
(5) ( a) A registered consignor or registered consignee who fails
to affix a band or excise stamp within five (5) days from when it is
purchased, except for an authorised tax warehouse keeper, shall , on
conviction, be liable to a fine ( multa ) of one-hundred euro (€100)
and the Court shall also order the forfeiture of the bands or e xcise
stamps that have not been affixed within the given time. In add ition
to this, the forfeiture of the cigarettes themselves shall also  take
place according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
not affixed in the time given, may, if the offender admits, ref rain
from instituting proceedings in terms of this Act and impose apenalty equivalent to one-hundred euro (€100). In addition to t his,
the forfeiture of the cigarettes themselves shall also take pla ce
according to law, as applicable.
(6) ( a) Every authorised tax warehouse keeper who takes out
of the authorised tax warehouse cigarettes on which a band orexcise stamp was not affixed according to law, shall, on convic tion,
be liable to a fine ( multa ) of one-hundred euro (€100) and the Court
shall also order the forfeiture of the bands or excise stamps t hat had
to be affixed to those goods. In addition to this, the forfeitu re of the
cigarettes themselves shall also take place according to law, a s
applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that had to be affixed to the cigarettes, may, if the offender admits,
refrain from instituting proceedings in terms of this Act and i mpose
a penalty equivalent to one-hundred euro (€100). In addition tothis, the forfeiture of the cigarettes themselves shall also ta ke place
according to law, as applicable.
(7) ( a) Excluding people who are authorised, every person who
has in his possession excise stamps or bands shall be liable, o n
conviction, to a fine ( multa ) of two hundred and fifty euro (€250) and
the Court shall order the forfeiture of those excise stamps or bands. In
addition, the forfeiture of the excisable goods themselves shal l also
take place, according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that remained unaffixed, may, if the offender admits, refrain f rom
instituting proceedings in terms of this Act and impose a penal ty
equivalent to two-hundred and fifty euro (€250). In addition to  this,
the forfeiture of the cigarettes themselves shall also take pla ce
according to law, as applicable.
Forfeiture. 7. Any quantity of cigarettes or tobacco 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 un der
the Act or any other law, be forefeited to Government.
 84        CAP. 382. ]                         EXCISE DUTY
Water-pipe 
tobacco.
Added by:
VIII.2020.66.Substituted by:XVIII.2021.55.
Amended by:
VII.2022.66.7A. (1) No water-pipe tobacco (also known as shisha tobacco)
shall be imported for the purpose of sale, stored for the purpo se of
sale, prepared for sale, offered for sale or offered for free u nless it
is imported, stored, prepared for sale, offered for sale or off ered for
free by a registered consignor, registered consignee or authori sed
tax warehouse keeper:
Provided that a person who shows that he purchased water-
pipe tobacco from a registered consignor, registered consignee or
authorised tax warehouse keeper shall be deemed not to haveviolated this obligation.
(2) No water-pipe tobacco (also known as shisha tobacco) shall
be offered on the market unless the packet, box or container th at
encloses the water-pipe tobacco immediately inside it, has beensealed with a band or excise stamp affixed as indicated by theCommissioner, in such a way that destruction of the band or exc ise
stamp is ensured when the packet, box or container is opened.
(3) No water-pipe tobacco (also known as shisha tobacco) shall
be stored for the purpose of sale, prepared for the purpose of sale,
offered for the purpose for sale or offered for free unless it is in its
packet, box or container with the band or excise stamp still af fixed
to it, or within the water-pipe itself.
(4) Those bands or excise stamps shall be issued by the
Commissioner against payment, as may be prescribed byregulations issued under the Act, on application made to him by  the
authorised tax warehouse keeper of water-pipe tobacco.
(5) The bands or excise stamps shall be supplied at the Custom
House or at any other place to be appointed by the Minister bymeans of a notice in the Gazette.
(6) The band or excise stamp shall be affixed to the container
not later than five (5) days from  when it was purchased, except  in
the case where the band or excise stamp should be affixed by th e
authorised tax warehouse keeper.
(7) ( a) A registered consignor or registered consignee who
fails to affix the band or excise stamp within five (5) days fr om when it
is purchased, except for an authorised tax warehouse keeper, sh all, on
conviction, be liable to a fine ( multa ) of one-hundred euro (€100) and
the Court shall also order the forfeiture of the bands or excis e stamps
that have not been affixed within the given time. In addition t o this, the
forfeiture of the water-pipe tobacco itself shall also take pla ce
according to the law, as applicable.
(b) In the case of an irregularity mentioned in paragraph (a),
the Commissioner, while he forfeits the bands or excise stamps not
affixed within the given time, may, if the offender admits, ref rain
from instituting proceedings in terms of this Act and impose apenalty equivalent to one-hundred euro (€100). In addition to t his,
                  EXCISE DUTY               [CAP. 382.       85
the forfeiture of the water-pipe tobacco itself shall also take  place
according to law, as applicable.
(8) ( a) Every authorised tax warehouse keeper who takes out of
the authorised tax warehouse water-pipe tobacco on which a bandor excise stamp was not affixed according to law, shall, onconviction, be liable to a fine ( multa ) of one-hundred euro (€100)
and the Court shall also order the forfeiture of the bands or e xcise
stamps that had to be affixed to those goods. In addition to th is, the
forfeiture of the water-pipe tobacco itself shall also take pla ce
according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph (a),
the Commissioner, while he forfeits the bands or excise stamps that
had to be affixed to the water-pipe tobacco, may, if the offend er
admits, refrain from instituting proceedings in terms of this A ct and
impose a penalty equivalent to one-hundred euro (€100). Inaddition to this, the forfeiture of the water-pipe tobacco itse lf shall
also take place according to law, as applicable.
(9) ( a) Excluding people who are authorised, every person who
has in his possession excise stamps or bands shall be liable, o n
conviction, to a fine ( multa ) of two hundred and fifty euro (€250) and
the Court shall order the forfeiture of those excise stamps or bands. In
addition, the forfeiture of the excisable goods themselves shal l also
take place, according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that remained unaffixed, may, if the offender admits, refrain f rom
instituting proceedings in terms of this Act and impose a penal ty
equivalent to two-hundred and fifty euro (€250). In addition to  this,
the forfeiture of the water-pipe tobacco itself shall also take  place
according to law, as applicable.
(10) Any quantity whatsoever of water-pipe tobacco which is
found in the possession of any person in contravention of theprovisions of these regulations shall, without prejudice to any  other
penalty provided for in the Act or in any other law, be forfeit ed in
favour of Government..
Time and manner 
of payment of duty on cigarettes.8. Excise duty on cigarettes and tobacco is due when they are
offered for home consumption and shall be paid by the authorise d
tax warehouse keeper at the latest by the 15th day of the follo wing
month.
Established retail 
price .
Substituted by:
VII.2019.59.9. When payment of excise duty on cigarettes is effected, the
authorised tax warehouse keeper or registered trader is to decl are in
writing the retail price established by the importer or manufac turer per
packet of twenty (20) cigarettes or part of such packet.
How payment is 
indicated in the cases of locally manufactured cigarettes.
Amended by:
VII.2019.59.10. (1) Payment of excise duty on cigarettes produced in
Malta shall be indicated by affixing to every packet, box, cart on or
other container, a band or stamp that indicates that excise dut y has
been paid according to the Act fo r every quantity of cigarettes  not
exceeding twenty in every packet, box, carton or other containe r.
(2) Such bands or stamps shall be affixed to or across the
 86        CAP. 382. ]                         EXCISE DUTY
opening of the packet, box, carton or other container in such a
manner as to ensure its destruction when such packet, box, cart on
or other container is opened.
(3) The said bands or stamps shall be of the type approved by th e
Commissioner and shall be supplied at the Custom House or at an y
other place to be appointed by the Minister through a notice in  the
Gazette.
Presumption as to 
quantity of products manufactured.11. The quantity of tobacco resulting after deducting the
aggregate of the quantity of tobacco lying in stock at the auth orised
tax warehouse, the quantity of products recorded as produced an d
the quantity of tobacco offals deemed unsuitable for production  and
still lying at the authorised tax warehouse from the quantityrecorded as introduced into the authorised tax warehouse, shall  be
considered as having been manufactured into the products forwhich the authorised tax warehouse is registered unless theauthorised tax warehouse keeper can prove otherwise to thesatisfaction of the Commissioner.
Track and Trace 
system.
Added by:
VII.2019.59.Substituted by:XVIII.2021.55.11A. (1) Every tobacco manufacturer, tobacco importer, tobacco
wholesaler, distributor of tobacco and first retail outlet of t obacco
shall apply to be registered or authorised in the Track and Tra ce
system established by the laws of the European Union and shallabide by the rules and practices of the system.
(2) Every tobacco manufacturer and tobacco importer shall
abide by the rules and practices of the Track and Trace system and
this as one of the conditions for the authorisation as an autho rised
tax warehouse keeper and as a authorised tax warehouse issued t o
him by the Commissioner, and in the absence of registration orauthorisation in the Track and Trace system or in case of non-compliance with the rules and practices of the system, they sha ll be
deemed to have infringed the conditions of a authorised taxwarehouse and of an authorised tax warehouse keeper.
(3) (a) The Commissioner shall cancel the registration or
authorisation in the Track and Trace system of every tobaccowholesaler, distributor of tobacco and first retail outlet of t obacco,
who irregularly operates outside the Track and Trace system,removes tobacco from the Track and Trace system or deceives the
Track and Trace system, and this without prejudice to any other
action which may be taken under this Act or under any other law .
(b) This registration or authorisation shall remain cancelled
for a period of one (1) year from the date of the irregularity in the
case of the first irregularity, and for a period of three (3) y ears from
the second irregularity in the case of the second irregularity,  and for
a period of six (6) years from the third irregularity in the ca se of the
third irregularity, after which periods there needs to be a newapplication for registration or authorisation. In the case of t he
fourth irregularity or more, the person shall not be allowed to  apply
again.
                  EXCISE DUTY               [CAP. 382.       87
Records and 
periodic statements.12. (1) The authorised tax warehouse keeper of tobacco and
tobacco products shall submit to the Commissioner a statementshowing, in respect of the production of each product, during s uch
accounting period as the Commissioner may allow or as may beprescribed:
(a) the weight of leaf tobacco, of tobacco substitutes and
of tobacco imported cut or cut and blended but notfurther manufactured, held by him on the first day ofsuch period at any authorised tax warehouse registeredin 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 whomit 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 anyauthorised tax warehouse registered in his name.
(2) The said statement shall be produced to the Commissioner
not later than the twenty-first day of the month immediatelyfollowing the end of each accounting period referred to in sub-regulation (1) and shall be so compiled as to show the informat ion
required to be furnished, classified separately under leaf toba cco,
tobacco substitute, tobacco imported cut and tobacco imported c ut
and blended.
(3) Any person who fails to comply with the provisions of this
regulation shall be guilty of an offence and shall be liable onconviction to a fine ( multa ) not exceeding twenty-five thousand
euro (€25,000).
Records to be kept 
under regulation 15 of Excisable Goods Regulations.13. The following records shall be kept by the authorised tax
warehouse keeper of tobacco products in accordance withregulation 15 of the Excisable Goods Regulations:
(a) all records relating to the information required to be
submitted to the Commissioner according to the lastpreceding regulation, and
(b) Customs warehousing and releasing entries, invoices,
delivery orders and all other documents concernedwith the importation, acquisition, sales, deliveries,exportation or transfer of tobacco, tobacco substitutesand products thereof.
Possession of 
tobacco products in contravention of the Act and regulations.14. (1) It shall not be lawful for any person other than a
person exempted under article 14 of the Act, to acquire by any title
whatsoever or be in possession of any cigarettes in containers to
which the band, or stamp mentioned in regulation 6 or 10 has no t
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 a ny
 88        CAP. 382. ]                         EXCISE DUTY
title whatsoever or be in possession of cigarettes or any other
tobacco product, in respect of which the duty which is, or, but  for
the exemption granted under the Act, would be leviable under th e
Act, has not been paid.
(3) For the purpose of the last preceding sub-regulation,
tobacco products in respect of which payment of drawback hasbeen allowed shall be deemed to be tobacco products in respect of
which duty has not been paid.
Hand rolled 
cigarettes.15. In accordance with article 14 of the Act, the provisions of
these regulations shall not apply to a person who produces handrolled 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 othe r
tax, where applicable, has been paid.
Amended by:
XVI. 2017.79;VII.2018.80;VII.2019.59;VIII.2020.66;XVIII.2021.55;VII.2022.66.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 excisable goods by the Excise Duty Act.
Definitions.
Amended by:
XVI. 2017.79 .3. In these regulations, unless the context otherwise requires -
"the Act" means the Excise Duty Act;''heating'' and ''heating purposes'' mean heat generated from g as
oils classified within HS Code 2710.19.43 and 2710.19.48, orwithin 2710.20.11 and 2710.20.19 with a sulphur content of notmore than 0.1% sulphur by weight, when these gas oils are used to
heat buildings, pools, commercial ovens, incinerators and forindustrial purposes;
"observed temperature" means the temperature of the product to
be measured, which had not been recently lowered or raised inorder to facilitate passage through pipelines or for any otherpurposes;
and all other terms shall have the meaning assigned to them by the
Act.
Manner of 
calculating duty.4. (1) Excise duty on petroleum oils of a density below 0.900
at a temperature of 15°C shall be calculated per 1000 litres ofproduct at a temperature of 15°C.
(2) Excise duty on gases shall be calculated on the net weight
in kilograms.
Installations as 
authorised tax warehouses.5. Petroleum oil and gas storage installations shall for the
purpose of these regulations be deemed to be authorised taxwarehouses if so approved by the Commissioner, and storageinstallation keeper shall likewise be deemed to be an authorise d tax
                  EXCISE DUTY               [CAP. 382.       89
warehouse keeper.
Plans to be 
approved by Commissioner.6. A detailed plan of the storage installation shall be
submitted to the Commissioner before approval as a authorised t ax
warehouse is given, and no alterations shall be effected to thestorage tanks, pipelines, inlet or outlet valves connected to t he
storage tanks or to the pipeline, before notification to and ap proval
by the Commissioner.
Tanks, etc., to be 
calibrated, etc.7. (1) All storage tanks and service tanks shall be calibrated
and the capacity of all pipelines shall be ascertained to thesatisfaction of the Commissioner.
(2) Any petroleum oil produced in a authorised tax warehouse
shall be stored in tanks calibrated as provided for in sub-regu lation
(1) and all gas so produced shall be measured and stored in suc h
manner as the Commissioner may direct.
Landing of 
imported oil or gas.Substituted by:XVI. 2017.79 .8. All imported petroleum oil shall be landed from the importing
vessel under Customs supervision and when imported in bulk shal l be
conveyed through approved pipelines to the storage tanks which are
calibrated as specified in regulation 7 or otherwise measured t o the
satisfaction of the Commissioner.
Measurement of oil 
or gas.9. (1) Petroleum oil or gas discharged into the storage tanks
after being produced or imported shall be measured by the Custo ms
official to ascertain the quantity of oil or gas produced or im ported
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 a t a
constant temperature of 15ºC by the application of the appropri ate
volume correction coefficient.
Blending of certain 
fuels.10. (1) In derogation to the provision of regulation 8(ii) of the
Excisable Goods Regulations, blending of fuel oil of a densityabove 0.900 at 15°C with diesel oil for bunkering purposes or f or
meeting the specifications requested by a particular customer s hall
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 Commissio ner
and under such conditions as he may impose.
(3) Except as provided for in the preceding sub-regulation, oils
of different density shall only be mixed in a registered author ised
tax warehouse.
Returns. 11. (1) The authorised tax 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 declarin g the
respective quantity of each type of petroleum oil or gas produc ed,
the quantity of such products kept in stock at the authorised t ax
warehouse, and the quantities of such products released for hom e
consumption, as bunkering fuel, as merchandise for export, or f or
any other destination covered by an exemption order, up to andduring the period ending at the last Sunday of each month.
(2) The authorised tax warehouse keeper shall produce to the
Commissioner, not later than five days after the last Sunday of  each
 90        CAP. 382. ]                         EXCISE DUTY
calendar month a return declaring the quantity of each type of
product introduced into the bonded premises specifying the date  of
warehousing, the importing vessel, the quantity of each type ofproduct released from the bonded premises for home consumption,for export as merchandise, as bunkering fuel, or for any otherdestination covered by an exemption order.
(3) In the case of duty free releases, the monthly return
specified in sub-regulations (1) and (2) shall be supported bycopies of export documents or other delivery documents relevant  to
such transactions.
Statements. 12. (1) Not later than thirty days after the end of June and the
end of December of each year or as otherwise directed by theCommissioner, the authorised tax warehouse keeper shall submit to
the Commissioner a statement certified by a public auditorcontaining the following details:
(a) the quantity in metric tons of crude oil or gas extracted
from any source or imported and introduced into theauthorised tax warehouse, specifying the date andorigin of each introduction;
(b) the quantity in kilograms or litres as appropriate, of
oils and other materials imported or otherwiseobtained as raw material for processing, specifying thetype, the density at 15°C, the date and the importingvessel of each importation;
(c) the quantity of each type of oil and gas produced
specifying the relative density at 15°C of each type ofoil or gas;
(d) the quantity of oil and gas in kilograms or litres as
appropriate consumed by the authorised tax warehousekeeper in heating or fuelling the machinery for theprocess of production;
(e) the quantity of each type of oil and gas in kilograms or
litres as appropriate, sold, exported or otherwisedelivered from the authorised tax warehouse;
(f) the quantity of each type of oil and gas produced
which is kept in stock at the authorised tax warehouseas on the end of each period;
(g) the balance of crude or other oils and materials,
obtained as raw materials, still in stock at theauthorised 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 tax warehouse keeper shall submit to the
Commissioner not later than thirty days after the end of Decemb er
of each year or as otherwise directed by the Commissioner astatement certified by a public accountant containing the follo wing
details:
(a) the quantity in kilograms or litres as appropriate of all
                  EXCISE DUTY               [CAP. 382.       91
oils and gases introduced into the installation or
warehouse specifying each type of product, the date ofwarehousing 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, asbunkering fuel and as other deliveries, specifyingwhich 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 endof the year; and;
(d) the amount of excise duty paid during the year being
reported upon.
Records to be kept 
for purposes of Excisable Goods Regulations.13. The following records shall be kept by the authorised tax
warehouse keeper in accordance with regulation 15 of theExcisable Goods Regulations:
(a) all records relating to the information required to be
submitted to the Commissioner according to regulation12;
(b) Customs warehousing and issuing entries, invoices,
delivery orders and all other documents concernedwith the importation, acquisition, sales, deliveries,exportations or transfer of petroleum oils, gases, andraw materials.
Penalty. 14. Any person who fails to comply with the provisions of
regulations 11 or 12 shall be guilty of an offence and shall be  liable
on conviction to a fine ( multa ) not exceeding twenty-five thousand
euro (€25,000).
authorised tax 
warehouse keeper, etc., to provide measuring appliances, etc.15. The authorised tax warehouse keeper shall be responsible
to provide such measuring appliances, gauges, calibration andconversion tables, and any other instrument or tool which theCommissioner may require for ascertaining the quantities orrelative densities of any product and furthermore shall afford such
facilities and assistance as may be required by the Commissione r or
Customs officials delegated by him, for the examination, takingaccount or for sampling any oil or gas on the premises of theauthorised tax warehouse keeper where such operations arerequired to be done on products, produced or kept by the author ised
tax warehouse keeper and such facilities shall include reasonab le
accommodation for Customs officials delegated as aforesaid forsuch duration as may be necessary for these operations to be ca rried
out.
Payment of duty. 16. Excise duty due on petroleum oils or gases released for
consumption from the authorised tax warehouse shall be remitted  to
the Commissioner not later than five days following the lastSunday of each calendar month in settlement of all the duty due  on
the products so released up to that Sunday.
 92        CAP. 382. ]                         EXCISE DUTY
Products 
mentioned in Part B of the Fourth Schedule.
Added by:
VIII.2020.66.
Amended by:
XVIII.2021.55;VII.2022.66.16A. (1) No product mentioned in Part B of the Fourth Schedule
shall be placed on the market, unless a band or an excise stamp  has
been affixed to the container immediately enclosing the product , as
indicated by the Commissioner.
(2) Such bands or excise stamps shall be issued by the
Commissioner against payment, as may be prescribed by regulatio ns
under the Act, on application by the authorised tax warehouse k eeper
of petroleum oils.
(3) The said bands or excise stamps shall be supplied at the
Custom House or at any other place to be appointed by the Minis ter
by means of a notice in the Gazette.
(4) The band or stamp shall be affixed to the container not
later than five (5) days from when it is purchased, except in t he case
where the band or excise stamp should be affixed by an authoris ed
tax warehouse keeper.
(5) ( a) A registered consignor or registered consignee
who fails to affix the band or excise stamp within five (5) day s from
when it is purchased, except for an authorised tax warehouse ke eper,
shall, on conviction, be liable to a fine ( multa ) of one-hundred euro
(€100) and the Court shall also order the forfeiture of the ban ds or
excise stamps that have not been affixed within the given time.  I n
addition to this, the forfeiture of the products mentioned in P art B of
the Fourth Schedule shall also take place according to the law,  a s
applicable.
(b) In the case of an irregularity mentioned in paragraph (a),
the Commissioner, while he forfeits the bands or excise stamps not
affixed within the given time, may, if the offender admits, ref rain
from instituting proceedings in terms of this Act and impose apenalty equivalent to one-hundred euro (€100). In addition to t his, the
forfeiture of the products mentioned in Part B of the Fourth Sc hedule
themselves shall also take place according to law, as applicabl e.
(6)(a) Every authorised tax warehouse keeper who takes out of
the authorised tax warehouse products mentioned in Part B of th e
Fourth Schedule on which a band or excise stamp was not affixedaccording to law, shall, on conviction, be liable to a fine ( multa ) of
one-hundred euro (€100) and the Court shall also order theforfeiture of the bands or excise stamps that had to be affixed  to
those goods. In addition to this, the forfeiture of the product s
mentioned in Part B of the Fourth Schedule shall also take plac e
according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that had to be affixed to the products mentioned in Part B of t he
Fourth Schedule, may, if the offender admits, refrain frominstituting proceedings in terms of this Act and impose a penal ty
                  EXCISE DUTY               [CAP. 382.       93
equivalent to one-hundred euro (€100). In addition to this, the
forfeiture of the products mentioned in Part B of the FourthSchedule themselves shall also take place according to law, asapplicable.
(7) ( a) Excluding people who are authorised, every person
who has in his possession excise stamps or bands shall be liabl e, on
conviction, to a fine ( multa ) of two hundred and fifty euro (€250) and
the Court shall order the forfeiture of those excise stamps or bands. In
addition, the forfeiture of the excisable goods themselves shal l also
take place, according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that remained unaffixed, may, if the offender admits, refrain f rom
instituting proceedings in terms of this Act and impose a penal ty
equivalent to two-hundred and fifty euro (€250). In addition to  this,
the forfeiture of the products mentioned in Part B of the Fourt h
Schedule themselves shall also take place according to law, asapplicable.
(8) Any quantity of the products mentioned in Part B of the
Fourth Schedule which is found in the possession of any person in
contravention of the provisions of these regulations shall, wit hout
prejudice to any other penalty provided in the Act or in any ot her
law, be forfeited in favour of Government.
Fiscal marking of 
gas oils and kerosene.
Amended by:
XVI. 2017.79 ;
L.N. 270 of 2017.17. (1) In accordance with regulations 13 and 14 of the
Excisable Goods Regulations, gas oils falling within HS Codes2710.19.43 to 2710.19.48 or 2710.20.11 to 2710.20.19 and kerose ne
falling within HS Codes 2710.19.21 to 2710.19.25 when sold orsupplied under any duty suspension as provided for in the Fourt h
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 theColour Index as Solvent Yellow 124,and 
(bb) any red dye;
(ii) for gas oils intended to be used for heating
purposes by:
state and private hospitals,
state senior citizens’ homes,Corradino Correctional Facility,sports, philanthropic and religious entities so
 94        CAP. 382. ]                         EXCISE DUTY
authorised by the Minister,
bakeries up to the maximum amount of litres per
month required by the bakery as certified by amechanical engineer, and
other entities authorised by the Minister
and kerosene -
(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]
4-(phenylazo)aniline defined in theColour 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 by:
state and private hospitals,state senior citizens’ homes,Corradino Correctional Facility,sports, philanthropic and religious entities so
authorised by the Minister,
bakeries up to the maximum amount of litres per
month required by the bakery as certified by amechanical engineer, and
other entities authorised by the Minister;
(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 mineraloil, and
(bb) not less than such quantity of a red dye
as gives a colour intensity, as measuredin a spectrophotometer at 500 - 540namometres, corresponding to 5milligrams of 1-[4(phenylazo)phenylazo]2-[ethylamino]naphtalene perlitre of mineral oil;
(ii) for gas oils intended to be used for heating
purposes by:
state and private hospitals,
                  EXCISE DUTY               [CAP. 382.       95
state senior citizens’ homes,
Corradino Correctional Facility,sports, philanthropic and religious entities so
authorised by the Minister,
bakeries up to the maximum amount of litres per
month required by the bakery as certified by amechanical engineer, and
other entities authorised by the Ministerand 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 mineraloil, and
(bb) not less than such quantity of a blue
anthraquinone dye as gives a colourintensity, as measured in aspectrophotometer at 630 nanometres,corresponding to 5 milligrams of C.I.Solvent Blue 79, as defined in theColour Index, per litre of mineral oil.
17A. (1) There shall be added a national chemical marker,
hereinafter referred to as "the marker", to all mineral oils id entified
by the Commissioner by means of an order in the Gazette andintended for release for consumption.
(2) The marker shall be supplied to the authorised tax
warehouse keepers by the Department of Customs againstcompensation. The compensation charged shall cover the costs ofthe product to the Department.
(3) The marker shall be added to such mineral oils utilising
dosing pumps in the proportions as directed by the Commissioner .
(4) No such mineral oils may be released for consumption
unless so marked.
Time of marking. 18. Except as otherwise provided in regulations made by the
Minister, oil must be marked before delivery for use of that oi l as
prescribed in regulation 17(1).
Use of composite 
solution.19. The prescribed fiscal markers may be added to gas oils or
kerosene, as appropriate, individually or in the form of a comp osite
solution provided any composite solution is added in such quant ity
as to ensure the presence of each marker in the quantity prescr ibed
in regulation 17(2)( b).
Storage of 
markers.20. (1) The warehousekeeper of any premises where marking
occurs must keep any marker -
 96        CAP. 382. ]                         EXCISE DUTY
(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 stock-take;
(c) preserve that written record for not less than six years.
Storage of marked 
oil.21. Marked oil must be stored separately from unmarked oil.
Labelling of delivery points for marked oil. 22. Any drum, storage tank or other container or any delivery
pump or pipe must bear an indelible notice to the effect that w here
it contains, or is an outlet for, any gas oil or kerosene marke d under
regulation 17, such oil is not to be used as road fuel.
Particulars to be 
recorded on delivery notes.23. Any person who supplies -
(a) gas oil marked under regulation 17; or
(b) a quantity not exceeding two hundred and fifty litres of
kerosene, marked under regulation 17,
shall provide to the recipient a delivery note bearing a statem ent to
the effect that such oil is not to be used as road fuel.
Prohibitions 
relating to prescribed markers.24. (1) No oil may be marked except in the circumstances
prescribed by these regulations.
(2) No marker may be removed from any oil.(3) No substance calculated to impede the identification of any
marker may be added to any oil.
Prohibition relating 
to other markers.25. No person may add any chemical identifier or dye other than a
marker to any gas oil or kerosene required to be marked by thes e
regulations.
Prohibition on 
importation of certain oil.26. No oil of a description required to be marked by these
regulations may be imported, brought into Malta, or released fo r
consumption where there has been added any substance calculated  to
impede the identification of any marker.
Offences, penalties 
and forfeiture.27. ( a) Where any person contravenes any of the regulations
from 24 to 26, he shall be guilty of an offence and shall for e very
such offence be liable, on conviction to a fine ( multa ) as prescribed
under article 16 of the Act and that oil to which such a chemic al
identifier or dye has been added shall be liable to forfeiture as
prescribed under article 17 of the Act.
(b) Any person found in any unlawful possession of oil
containing any of the markers or dyes mentioned in regulation 1 7
shall be guilty of an offence and shall for every such offence be
liable, on conviction to a fine ( multa ) as prescribed under article 16
of the Act and any oil shall be liable to forfeiture as prescri bed
under article 17 of the Act.
(c) Any person found in any unlawful possession of oil
                  EXCISE DUTY               [CAP. 382.       97
containing any of the markers mentioned in regulation 17A shall  be
guilty of an offence and shall for every such offence be liable , on
conviction, to a fine ( multa ) as prescribed under article 16 of the Act
and that oil shall be liable to forfeiture as prescribed under article 17 of
the Act.
Registration of 
means of transport.28. (1) Any means of transport which carries energy products
on which no excise duty has been paid, which is either used onland, such as fuel tank trucks and trailers, or used at sea, su ch as
barges or tankers, shall be registered with the Commissioner.
(2) Any operator of any such means of transport as are
mentioned in sub-regulation (1), shall declare to the Commissio ner
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 permanentlyand visibly marked with a label containing the words, in red co lour,
"DUTY FREE". This label shall be of a size not less than 820millimetres by 240 millimetres.
(2) Notwithstanding the provision of sub-regulation (1), any
such means of transport shall have installed thereon an electro nic
device by means of which it can be observed to be in any specif ic
location in any particular moment in time.
Definitions for the 
purposes of regulations 31 to 33.30. Unless the context requires otherwise in regulations 31 to
33 hereof -
"commercial vehicle" means any motorized road vehicle which
by its type of construction and equipment is designed for, andcapable of transporting, whether for payment or otherwise -
(a) more than 9 persons, including the driver,
(b) goods;
"standard fuel tanks" means the tanks permanently fitted by the
manufacturer to all vehicles of the same type as the vehicle inquestion and whose permanent fitting enables fuel to be useddirectly, both for the purpose of propulsion and, where appropr iate,
for the operation of a refrigeration system; provided that gas tanks
fitted to motor vehicles designed for the direct use of gas as a fuel
shall also be considered to be standard fuel tanks;
"vehicle" means any motor vehicle.
Relief from the 
payment of excise duty.31. (1) Subject to the provisions of this regulation and
regulation 32, any commercial vehicle which has travelled fromanother Member State shall, on entering Malta, be relieved fromthe 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
 98        CAP. 382. ]                         EXCISE DUTY
fuel on which -
(a) excise duty has been paid in the Member State in
which the fuel was acquired at a rate that isappropriate to the specific use to which that fuel isbeing 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 an d is
of a type and quantity necessary for the normal operation of th e
vehicle during its journey.
Amount of fuel. 32. The amount of fuel allowed to enter without the payment
of excise duty shall be as follows:
(a) 200 litres per vehicle and per journey in the case of
vehicles designed for, and capable of, transportinggoods, with or without payment;
(b) 600 litres per vehicle and per journey in the case of
vehicles designed for, and capable of, transportingmore than 9 persons including the driver.
Conditions. 33. (1) The relief from the payment of excise duty is subject
to the following conditions, and if any condition is not compli ed
with, the fuel shall, if the Commissioner does not approveotherwise, be liable to forfeiture.
(2) The fuel shall only be used in the vehicle and shall not be
removed from the vehicle except -
(a) temporarily, to facilitate repair; or
(b) permanently, to be destroyed.
(3) The fuel shall be used only for purposes appropriate to the
rate of excise duty paid in the Member State in which the fuel was
acquired.
(4) The excise duty paid on the fuel shall not be repaid back by
the Commissioner.
Requests for the 
provisioning of either duty-free or duty-paid fuel.Substituted by:VII.2018.80.34. Requests for the provisioning of either duty-free or duty-pa id
fuel for ships and commercial yachts shall be made by authorise d
persons to the Commissioner at the Seaport Customs Office, wher e the
documents entitled Stores Authority (STA1) and Statement to theCustoms Authorities (SCA1), found in the Annex to these regulat ions
are to be presented.
Cases when fuel is 
to be supplied either duty-free or duty-paid.Substituted by:VII.2018.80.35. For the cases mentioned in regulation 34 the fuel is to be
fiscally marked as provided for in regulation 17.
Operator to inform 
Fuel Section.
Amended by:
VII.2018.80.36. When the documents are processed from the Seaport Customs
Office, the operator, as mentioned in regu lation 28(2), shall
immediately inform the Fuel Section, during office hours -
(i) the time when the supply will take place so that
                  EXCISE DUTY               [CAP. 382.       99
a Customs official 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 theseregulations.
Requests for 
refund of excise duty paid in the price of fuel supplied duty-paid.37. When a request for refund of excise duty is made, it has to
be ascertained that the Sailing and Arrival Logbook (SAL1) has all
the necessary office stamps as and where indicated on the sameLogbook, 
(a) of the Fuel Section before the start of the voyage;
(b) of a foreign authority situated in the first port of call;
(c) of the Customs Office at the Yacht Marina on arrival
in Malta. 
Production and 
sale of biodiesel.38. Every person or entity that produces and, or offers for sale
biodiesel or biofuel shall -
(a) register with the Commissioner as provided for in the
Act;
(b) submit at the end of each month a statement of all
production that took place in that month and give anindication of the percentage volume of biomasscontained in the product which is being offered forsale; and
(c) declare the source of the gas oil contained in the
product which is being offered for sale.
 100        CAP. 382. ]                         EXCISE DUTY
ANNEX

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 102        CAP. 382. ]                         EXCISE DUTY

                  EXCISE DUTY               [CAP. 382.       103

 104        CAP. 382. ]                         EXCISE DUTY

                  EXCISE DUTY               [CAP. 382.       105

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                  EXCISE DUTY               [CAP. 382.       107

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                  EXCISE DUTY               [CAP. 382.       109

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                  EXCISE DUTY               [CAP. 382.       111

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                  EXCISE DUTY               [CAP. 382.       113

 114        CAP. 382. ]                         EXCISE DUTY
PART E
Beer Regulations
PART I
Title. 1. The title of these regulations is Beer Regulations.
Applicability. 2. These regulations apply to beer as defined in the Second
Schedule.
Definitions. 3. In these regulations, except where the context otherwise
requires -
"accounting period" means the six monthly period at the end of
which a reconciliation and stocktaking exercise is performed wi th
the purpose of accounting for the worts and beers produced duri ng
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 Mal ta, of
any beer subject to excise duty, when the beer leaves anyarrangement made with the Commissioner in accordance with theseregulations under which payment of excise duty is suspended; an d,
any reference to an arrangement where duty is kept in suspensio n
shall be taken to refer to an arrangement made in accordance wi th
these regulations, whereby beer may be kept or moved underspecified conditions without payment of duty.
PART II
Breweries as 
authorised tax warehouses.4. (1) Any brewery shall for the purpose of these regulations
be deemed to be an authorised tax warehouse if so approved by t he
Commissioner, and a brewer shall likewise be deemed to be anauthorised tax warehouse keeper.
(2) An application to register a brewery in terms of article 9 o f
the Act, shall be made in writing to the Commissioner and shallinclude the following particulars:
(a) the name of the applicant;
(b) the status (sole proprietor, partnership, limited liability
company or other status) of the applicant’s business;
(c) the address of the premises to be registered;
(d) the architect’s plan of the premises indicating its
boundaries and exact location;
(e) the date on which the applicant intends to begin
production of beer;
(f) an estimate of the maximum yearly productive
capacity of the intended brewery.
Applications for 
registering a brewery.5. Applications for registering a brewery shall not be
accepted in the name of a person who has been guilty of anyoffence under the Act or any law repealed by the Act, and anyregistration of a brewery shall cease to be in force upon theconviction of the person in whose name the brewery is registere d. 
                  EXCISE DUTY               [CAP. 382.       115
Certificate of 
registration.6. (1) The Commissioner may issue a certificate of
registration in respect of the premises for which an applicatio n for
registration had been made and shall issue a separate certifica te of
registration in the name of the applicant, in respect of each s eparate
brewery.
(2) The issue of such certificate shall be without prejudice to
any obligation on the part of the applicant to obtain any licen ces 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 al l
times on the premises to which it relates and shall be produced  for
inspection to the Customs official on demand.
(5) Any altered circumstances affecting the particulars
mentioned in regulation 4 on the part of the brewery or the per son
in whose name the brewery is registered, shall be notifiedimmediately to the Commissioner and the latter may amend thecertificate of registration or replace it by a fresh one. Failu re on the
part of the brewer to notify the Commissioner of any change orchanges affecting the said particulars shall invalidate the cer tificate
of registration.
(6) The Commissioner may, for reasonable cause, vary the
particulars required on the certificate of registration provide d that
fourteen days’ notice in writing are given to the brewer inform ing
him of such variations.
Cessation of 
production.7. (1) A brewer shall notify the Commissioner of the
cessation of production or the intention to cease production at  any
brewery registered in his name.
(2) Where the Commissioner is satisfied that a brewer has
ceased to produce beer brewery, he may revoke the registration of
the relevant brewery at any time.
Added by:
XVIII.2021.55.7A. (1) Subject to such conditions that shall be established to
ensure the simplified application of rules for an independent a nd
small brewery, after he makes such a request to the Commissione r,
the authorised tax warehouse keeper shall be provided with anannual certificate as an independent and small brewery establis hed
in Malta and it confirms its total annual production, as applic able,
and confirming the independent and small brewery’s conformity t o
the relevant criteria, as applicable. The administrative docume nt
for the movement of beer under regulation 12 of Part A of the S ixth
Schedule or the customs document for release of beer forconsumption shall refer to this certificate mentioned in this s ub-
regulation.
(2) Notwithstanding that provided in sub-regulation (1), and
under certain conditions that may be established by theCommissioner with the intent to ensure the correct and simpleapplication of this regulation and for the prevention of evasio n of
any kind, avoidance or abuse, authorised tax warehouse keepersmay certify themselves in writing to the Commissioner that theyare an independent and small brewery established in Malta and
 116        CAP. 382. ]                         EXCISE DUTY
portray their conformity to the relevant criteria, as applicabl e, and
their relevant total annual production.
(3) The Commissioner shall, under the conditions which he shall
establish with the scope of ensuring the correct and simple app lication
of this regulation, and for the prevention of any evasion, avoi dance or
abuse, recognise the certificate of an independent and small br ewery
mentioned in this regulation that is issued by another Member S tate,
except in justified circumstances as deemed fit.
PART III
Payment of duty 
and security.8. (1) The person, firm, partnership or company in whose
name the brewery is registered shall be responsible for the pay ment
of excise duty as specified in article 3 of the Act, at the tim e
payment of excise duty becomes due. Such payment shall beeffected at Custom House or at any other place appointed by not ice
in the Gazette, on any entry form containing such particulars a s the
Minister may by regulation under the Act prescribe.
(2) It shall be lawful for the Commissioner, in order to
safeguard revenue, to require a security from the brewer in the  form
of a sum of money deposited at the Customs Department, or insome other form, acceptable to the Commissioner, for an amountnot exceeding the duty estimated beforehand to become due durin g
the periods between the times at which payments become due.
(3) No duty shall be liable on beer which is deemed by the
brewer as being unmarketable and therefore not released forconsumption provided that such beer is destroyed under customssupervision by written permission of and under the conditions l aid
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 originalsealed immediate container and returned to the brewery in which  it
was produced. The excise duty paid on it shall be credited in f avour
of the brewer provided that the Commissioner is satisfied that the
immediate container and its contents have not been tampered wit h,
and moreover that such beer is subsequently destroyed undercustoms supervision.
PART IV
Manner in which 
beer is to be produced.9. (1) It shall not be lawful, except with the permission of the
Minister, for any person to produc e beer other than by the proc ess
whereby beer is produced from the fermentation of the wort or a ny
process whereby beer of a lower density or specific gravity isderived from beer including the mixing of beer with non-alcohol ic
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;
                  EXCISE DUTY               [CAP. 382.       117
(c) the time the beer is consumed;
(d) the beginning of the seventh day after the day on
which the production of beer began.
(3) For the purpose of this regulation "beer" shall include
unfinished beer.
PART V
Keeping and 
moving of beer under duty suspension.10. (1) Beer produced in Malta may be kept by the brewer
under duty suspension within the precincts of a registered brew ery.
(2) Such beer may be moved under duty suspension from a
registered brewery to another registered brewery or authorised tax
warehouse or from an authorised tax warehouse to a registeredbrewery or another authorised tax warehouse and from suchbrewery or warehouse to a place of loading for export asmerchandise 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 thefollowing conditions:
(a) the beer is transported in containers or packages which
are secured by a form of seal approved by theCommissioner or under customs escort, in either caseas directed by the Commissioner;
(b) the beer is accompanied by a document signed by a
consignor and approved by the Commissioner, whichshall specify the place from which despatched and theplace to which consigned and the quantity anddescription of the beer;
(c) such document shall be signed by the consignee
acknowledging receipt or in the case of shipment, bythe Customs official acknowledging receipt on board.
PART VI
Chargeability, 
assessment and payment of duty.11. (1) Subject to the provision of sub-regulation (2) the
quantity of beer produced which is chargeable with duty shall b e
that which the worts made were intended to yield as finished be er
after making allowance for wastage. This allowance shall be 10%of the liquid volume of the wort after it is brought to the lev el 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 t he Act,
on the volume in hectolitres of beer as determined at time of r elease
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 withinfive days following the last Sunday of each calendar month insettlement of all duty due up to that Sunday, on the quantity o f beer
released for consumption during that period.
 118        CAP. 382. ]                         EXCISE DUTY
(4) For duty purposes the original gravity of beer shall be
expressed in degrees Plato. When assessing duty on beer produce d
in Malta the original gravity of the beer shall be determined b y
using the wort conversion tables, and in terms of the definitio ns
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 vol ume
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, shal l be
the highest of:
(a) those declared on the label of the container,
(b) those declared on the invoice or other document
relating to the sale or delivery of the beer,
(c) those found by analytical means by the Commissioner.
PART VII
Keeping of records 
and accounts.12. The brewer shall keep records and accounts containing the
details specified in Schedule I to these regulations and shall be
bound to preserve such records for six years or such shorter pe riod
as the Commissioner may allow.
Production of 
statements.13. The brewer shall produce to the Commissioner -
(a) on the first working day after each Sunday, a weekly
statement giving details of all sales or deliveries andother issues of beer released from the brewery duringthe preceding week and the balance of stocks of beerheld at the brewery in such form as may be determinedby 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 the1st day of October of each year, unlessotherwise agreed between the brewer and theCommissioner;
(ii) not later than thirty days after the end of each
accounting period, the brewer shall prepare andproduce to the Commissioner a statement whichshall be accompanied by a report made by anindependent certified public auditor in respect ofthe production of all worts and the production,stocks kept at the brewery and sales of beer forthe accounting period being reported upon,containing the information specified in ScheduleII to these regulations.
Surplus. 14. (1) Beer, in respect to a specified accounting period, shall
be deemed unaccounted for and therefore chargeable with dutywhen a surplus results after subtracting the sum of:
                  EXCISE DUTY               [CAP. 382.       119
(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 quantityof beer the worts were considered to yield as describedin 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 f or
in terms of sub-regulation (1), the Commissioner may, without a ny
prejudice to any other action which may be taken against thebrewer 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 isequivalent to the duty due on such discrepancy.
SCHEDULE I
(Regulation 12)
Records to be kept of:1. Raw materials used in the production of beer which
contribute to the original gravity of the beer.
2. Consecutive identification number and date for each brew.3. The liquid volume of each wort in hectolitres at a specified
density.
4. The liquid volume of the beer produced from each wort
specifying at which temperature and its original gravity.
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 thevolume is calculated.
7. The quantity in hectolitres of beer packaged in bottles,
cans, kegs and other containers for each packagingoperation.
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
 120        CAP. 382. ]                         EXCISE DUTY
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 ornot 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 fermentationspecifying 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 inMalta, 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).
                  EXCISE DUTY               [CAP. 382.       121
SCHEDULE III
(Regulation 11(4))
In this Schedule:(a) Degrees Plato shall -
(i) be determined by converting the specific gravity of the
wort by using the Wort Conversion Tables or theequations 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 of20°C; and
(c) "original gravity" shall be taken to refer to the specific
gravity of the wort from which a particular beer would be produ ced
after water, if any, had been added during the process.
WORT CONVERSION TABLES
SPECIFIC GRA VITY , 20°/20°, IN AIR, TO% w/w
SUCROSE, IN V ACUO (°BALLING, ºBRIX OR °PLATO)
Sp. Gr Sucrose Sp. Gr Sucrose Sp. Gr Sucrose Sp. Gr Sucrose
% w/w % w/w % w/w % w/w
1.000 0.000 1.021 5.330 1.042 10.475 1.063 15.439
1.001 0.257 1.022 5.580 1.043 10.716 1.064 15.671
1.002 0.514 1.023 5.828 1.044 10.956 1.065 15.903
1.003 0.770 1.024 6.077 1.045 11.195 1.066 16.134
1.004 1.026 1.025 6.325 1.046 11.435 1.067 16.365
1.005 1.283 1.026 6.512 1.047 11.673 1.068 16.595
1.006 1.539 1.027 6.819 1.048 11.912 1.069 16.825
1.007 1.795 1.028 7.066 1.049 12.150 1.070 17.055
1.008 2.053 1.029 7.312 1.050 12.387 1.071 17.284
1.009 2.305 1.030 7.558 1.051 12.624 1.072 17.513
1.010 2.560 1.031 7.803 1.052 12.861 1.073 17.741
1.011 2.814 1.032 8.048 1.053 13.098 1.074 17.970
1.012 3.067 1.033 8.293 1.054 13.333 1.075 18.1971.013 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
 122        CAP. 382. ]                         EXCISE DUTY
Amended by:
XVI.2017.80;VIII.2020.66;XVIII.2021.55;VII.2022.66.PART F
Wine Regulations
Title. 1. The title of these regulations is Wine Regulations.
Scope. 2. These regulations apply to wines and wine mixed with non-
alcoholic beverages specified as excisable goods by the ExciseDuty Act.
Definition. 3. In these regulations, unless the context otherwise requires -
"the Act" means the Excise Duty Act, and all other terms shall
have the meaning assigned to them by the Act;
Cap. 436."authorised tax warehouse keeper" means a person producing
wine in such manner that would require him to hold a licenceissued in terms of article 3 of the Wine Act.
Conformity with 
the Wine Act.
Cap. 436.4. Any person who is a authorised tax warehouse keeper of
the goods specified in regulation 2 shall conform with the Act and
any regulations made thereunder without prejudice to theprovisions of the Wine Act.
Registration of 
production establishment.Cap. 436.5. (1) Any person who produces the goods specified in
regulation 2 shall, in addition to the obligations imposed by t he
Wine Act, register any authorised tax warehouse in which such
goods are produced or intended to be produced in accordance wit h
article 9 of the Act and as regulated by regulations 4 to 8 of the
Excisable Goods Regulations.
Cap. 436.(2) The provisions of article 9(4) of the Act apply only to a
person holding a private licence in accordance with the Wine Ac t
and only to the wine produced in accordance with such licence.
Added by:
XVIII.2021.55.5A. (1) Subject to such conditions that shall be established to
ensure the simplified application of rules for an independent a nd
small wine producer, the authorised tax warehouse keeper shall,after he makes such a request to the Commissioner, be providedwith an annual certificate as an independent and small wineproducer established in Malta and which confirms its total annu al
production, as applicable, and confirming the independent andsmall wine producer’s conformity to the relevant criteria, asapplicable. The administrative document for the movement of win e
under regulation 12 of Part A of the Sixth Schedule or the cust oms
document for release of consumption of wine shall refer to the1.016 4.077 1.037 9.267 1.058 14.273 1.079 19.105
1.017 4.329 1.038 9.509 1.059 14.507 1.080 19.331
1.018 4.580 1.039 9.751 1.060 14.741 1.081 19.556
1.019 4.830 1.040 9.993 1.061 14.974 1.082 19.782
1.020 5.080 1.041 10.234 1.062 15.207 1.083 20.007
                  EXCISE DUTY               [CAP. 382.       123
certificate mentioned in this regulation.
(2) Notwithstanding the provisions of sub-regulation (1), and
under certain conditions that may be established by theCommissioner with the intent to ensure the correct and simpleapplication of this regulation and for the prevention of any ev asion,
avoidance or abuse, authorised tax warehouse keepers maythemselves certify in writing to the Commissioner that they are  an
independent and small wine producer established in Malta andportray their conformity to the relevant criteria, as applicabl e, and
their relevant total annual production.
(3) The Commissioner shall, under the conditions which he shall
establish with the scope of ensuring the correct and simple app lication
of this regulation, and for the prevention of any evasion, avoi dance or
abuse, recognise the certificate of an independent and small wi ne
producer mentioned in this regulation that is issued by anotherMember State, except in justified circumstances as deemed fit.
Assessment of 
duty.6. Excise duty on wines released for consumption shall be
assessed, according to article 3 of the Act, on the volume in l itres
of wine as determined at time of release for consumption.
Taxpoint for 
imported wines.7. Excise duty leviable on imported wines shall be paid
before such wines are released by Customs, or if removed to aauthorised tax warehouse, before release from such warehouse.
Taxpoint for wines 
produced in Malta.8. Excise duty leviable on wines produced in Malta shall be
paid by the authorised tax warehouse keeper before such wines a re
released for consumption or periodically as may be allowed by t he
Commissioner, on the wines released during a specific period asdirected by him:
Provided that in the latter case payment of excise duty shall
be entered on the proper entry and remitted to the Commissionerwithin five days from the perio d allowed, in settlement of all duty
due on the quantity of wines rel eased for consumption during th at
period.
Keeping of records 
and accounts.Cap. 436.9. (1) Without prejudice to the provisions of the Wine Act,
the authorised tax warehouse keeper shall keep such records andaccounts as may be prescribed by the Commissioner, so as toenable the latter to verify the correctness of the amount of ex cise
duty payable on the wines produced and released for homeconsumption.
(2) The authorised tax warehouse keeper shall be bound to
preserve such records and accounts for six years or such shorte r
period as the Commissioner may allow.
Statements. 10. (1) The authorised tax warehouse keeper shall produce to
the Commissioner -
(i) a periodic statement giving details of sales or
deliveries and other issues of wines releasedfrom the authorised tax warehouse during aperiod as determined by the Commissioner andin such form as the Commissioner may direct oras otherwise prescribed in respect to wines;
 124        CAP. 382. ]                         EXCISE DUTY
(ii) an audited statement for each accounting period
certified by a certified public auditor in respectof all production, stocks kept at the authorisedtax warehouse and sales of wines made duringthe accounting period, and containing suchinformation as may be prescribed in relation towines.
(2) The term of an accounting period shall be of six months or
such longer period as the Commissioner may allow or as mayotherwise be prescribed and the audited statement shall reach t he
Commissioner within thirty days after the end of each accountin g
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 onconviction to a fine ( multa ) not exceeding twenty-five thousand
euro (€25,000).
Affixing of band or 
stamp.11. (1) No person may manufacture, process, prepare for sale,
expose or offer for sale, sell or otherwise dispose of any wine  as
defined in the Second Schedule in containers unless a band orstamp has been affixed as provided for in regulation 12.
(2) It shall be lawful for the Commissioner to exempt in
writing from the provision of the preceding sub-regulation, und er
such conditions as he may deem fit to impose, any wine intended  to
be exported or as ship’s supply or for sale to persons exempted  by
or under any law from the payment of excise duty.
(3) It shall be lawful for the Commissioner to exempt in
writing from the provisions of sub-regulation (1) any other win e
not covered by the preceding sub-regulation, under such conditi ons
as he may deem fit to impose.
Containers to have 
band or stamp affixed.
Amended by:
XVI. 2017.80;VIII.2020.66;XVIII.2021.55;VII.2022.66.12. (1) No containers immediately enclosing wine shall be
released by Customs or shall be released from a authorised taxwarehouse unless the container has been affixed with a band or an
excise stamp. This band or excise stamp shall be the correct on e as
indicated by the Commissioner and it shall be affixed in the co rrect
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 a t
any other place to be appointed by the Minister through a notic e in
the Gazette.
(3) Such bands or stamps shall be issued by the Commissioner
against payment, as may be prescribed under the Act, onapplication by the authorised tax warehouse keeper or trader ofwine.
(4) The band or excise stamp shall be affixed to the container n ot
later than five (5) days from when it is purchased, except wher e the
band or excise stamp should be affixed by an authorised tax war ehouse
keeper.
(5) ( a) A registered consignor or registered consignee who fails
to affix the band or excise stamp within five (5) days from whe n it
                  EXCISE DUTY               [CAP. 382.       125
is purchased, except for an authorised tax warehouse keeper, sh all,
on conviction, be liable to a fine ( multa ) of one-hundred euro
(€100) and the Court shall also order the forfeiture of the ban ds or
excise stamps that have not been affixed within the given time.  In
addition to this, the forfeiture of the wine itself shall also take place
according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
not affixed within the given time, may, if the offender admits,refrain from instituting proceedings in terms of this Act and i mpose
a penalty equivalent to one-hundred euro (€100). In addition tothis, the forfeiture of the wine itself shall also take place a ccording
to law, as applicable.
(6) ( a) Every authorised tax warehouse keeper who takes out of
the authorised tax warehouse wine on which a band or excise sta mp
was not affixed according to law, shall, on conviction, be liab le to a
fine ( multa ) of one-hundred euro (€100) and the Court shall also
order the forfeiture of the bands or excise stamps that had to be
affixed to those goods. In addition to this, the forfeiture of the wine
itself shall also take place according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that had to be affixed to the wine, may, if the offender admits ,
refrain from instituting proceedings in terms of this Act and i mpose
a penalty equivalent to one-hundred euro (€100). In addition tothis, the forfeiture of the wine itself shall also take place a ccording
to law, as applicable.
(7) ( a) Excluding people who are authorised, every person who
has in his possession excise stamps or bands shall be liable, o n
conviction, to a fine ( multa ) of two hundred and fifty euro (€250) and
the Court shall order the forfeiture of those excise stamps or bands. In
addition, the forfeiture of the excisable goods themselves shal l also
take place, according to law, as applicable.
(b) In the case of an irregularity mentioned in paragraph
(a), the Commissioner, while he forfeits the bands or excise st amps
that remained unaffixed, may, if the offender admits, refrain f rom
instituting proceedings in terms of this Act and impose a penal ty
equivalent to two-hundred and fifty euro (€250). In addition to  this,
the forfeiture of the wine itself shall also take place accordi ng to
law, as applicable.
Forfeiture. 13. Any quantity of wine products found in the possession of
any person in contravention to the provisions of regulations 11  or
12 shall, without prejudice to any other penalty provided for u nder
the Act or any other law, be forfeited to Government.
 126        CAP. 382. ]                         EXCISE DUTY
PART G
Mobile Telephony Services Regulations
Title. 1. The title of these regulations is the Mobile Telephony
Services Regulations.
Scope. 2. These regulations shall apply to all revenues generated by
mobile telephony services as provided for in regulation 4.
Registration.
Cap. 382.3. Mobile telephony operators shall register with the
Commissioner in terms of the Excise Duty Act, hereinafter refer red
to as "the Act".
Assessment of 
duty.4. Excise duty shall be assessed on all the charges levied by
mobile operators from their services including subscriptions an d
top-up vouchers:
Cap. 399.Provided that the term "operator" has the same meaning as
defined in article 2 of the Electronic Communications (Regulati on)
Act:
Provided also that no excise duty shall be due on the
following services:
(a) inbound roaming;
(b) interconnection revenues;
(c) donations of a pecuniary nature transferred from the
donor to the donee via services offered by the mobiletelephony operator;
(d) free airtime.
Payment of duty. 5. The person, firm, partnership or company who is duly
registered with the Commissioner shall be responsible for thepayment of excise duty as specified in article 3 of the Act at the
time payment of excise duty becomes due.
Keeping of 
records.6. (1) The records of the revenues generated by the services
which are subject to excise duty by virtue of these regulations  shall
be made available to the Commissioner for any necessaryverifications.
Statements. (2) A periodic statement which gives details of revenues
generated by the services subject to excise duty by virtue of t hese
regulations shall be provided to the Commissioner for any perio d
that may be determined by the Commissioner.
Accounting period. (3) The term of an accounting period shall be three months or
such longer period as the Commissioner may allow or as otherwis e
be prescribed and a return shall reach the Commissioner withinthirty days after the end of each accounting period being repor ted
upon.
Penalty. (4) Any person who fails to comply with the provisions of
these regulations shall be guilty of an offence and shall be li able on
conviction to a fine ( multa ) not exceeding twenty-five thousand
euro (€25,000).
                  EXCISE DUTY               [CAP. 382.       127
PART H
Electronic Administrative Document (Excisable Goods) 
Regulations
Title. 1. The title of these regulations is the Electronic
Administrative Document (Excisable 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 movementand surveillance of excisable goods;
"electronic administrative document" means the document
mentioned in regulation 3.
(2) The definitions contained in article 2 of the Act shall,
unless the context otherwise requires and subject to the provis ions
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 regulati ons.
(2) Where codes are required for the completion of certain data
fields in those messages, the codes listed in Annex II shall beapplied.
Draft electronic 
document.4. (1) When excisable goods are moving under a duty
suspension arrangement and are dispatched from Malta, theconsignor shall submit to the Commissioner a draft electronicadministrative document, no earlier than seven days before the date
indicated on that document as the date of dispatch of the excis able
goods concerned, by using the computerised system.
(2) The Commissioner shall carry out an electronic verification
of the data in the draft electronic administrative document andwhere these data are not valid, the Commissioner shall inform t he
consignor without undue delay:
Provided that where the data are valid, the Commissioner
shall assign to the document a unique administrative reference code
and shall communicate it to the consignor.
(3) The draft electronic administrative document and the
electronic administrative document to which an administrativereference code has been assigned in terms of sub-regulations (1 )
and (2) shall comply with the requirements set out in Table 1 o f
Annex 1.
Document 
movements.5. (1) In the instances referred to in articles 8B(1)( a)(i), (ii),
(iv) and (2) of the Act, the Commissioner shall forward theelectronic administrative document to the competent authorities  of
the Member State of destination without delay:
Provided that when the Commissioner, in the cases referred
to in these regulations, receives an electronic administrativedocument from a competent authority of another Member State, he
 128        CAP. 382. ]                         EXCISE DUTY
shall forward it to the consignee where the consignee is an
authorised warehousekeeper or a registered consignee.
(2) Where the excisable goods are intended for an authorised
warehousekeeper in Malta, the Commissioner shall forward theelectronic 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 electronic administrativedocument to the competent authorities of the Member State wherethe 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
excisable goods with a printed version of the electronicadministrative document or any other commercial documentmentioning, in a clearly identifiable manner, the uniqueadministrative reference code. The Commissioner, throughout themovement of the excisable goods under an excise duty suspensionarrangement, 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 articl e
8B of the Act.
(6) The consignor wanting to cancel the electronic
administrative document as referred to in sub-regulation (5) sh all
complete the fields of the draft cancellation message and submi t it
to the Commissioner. The draft cancellation message shall compl y
with the requirements set out in Table 2 of Annex 1.
(7) The Commissioner shall carry out an electronic verification
of the data in the draft cancellation message, and where these data
are valid, the Commissioner shall:
(a) add the date and time of validation to the cancellation
message;
(b) communicate that information to the consignor; and
(c) forward the cancellation message to the competent
authorities of the Member State of destination:
Provided that where those data are not valid, the consignor
shall be informed without delay.
(8) When the Commissioner receives a cancellation message as
mentioned in this regulation, for excisable goods whose place o f
destination is Malta and the consignee is an authorisedwarehousekeeper or a registered consignee, the Commissioner sha ll
forward the cancellation message to the warehousekeeper orconsignee 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 o ne
of the destinations referred to in article 8B(1)( a)(i), (ii), (iii) or,
where applicable, in article 8B(2) of the Act.
Amendment of 
destination.6. (1) The consignor wanting to amend the destination as
provided for in regulation 5(9), or to complete the destination  as
                  EXCISE DUTY               [CAP. 382.       129
provided for in the proviso of regulation 7, shall complete the  fields
of the draft change of destination message and submit it to theCommissioner. The draft change of destination message shallcomply 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 t hose
data are valid, the Commissioner shall:
(a) add the date and time of validation and a sequence
number to the change of destination message andinform 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 administra tive
document.
(3) If the update referred to in sub-regulation (2)( b) includes a
change of Member State of destination, the Commissioner shallforward the change of destination message to the competentauthorities of the Member State of destination mentioned in theoriginal electronic administrative document.
(4) If the Commissioner receives a change of destination
message from a competent authority of another Member State, theCommissioner shall inform the consignee mentioned in the origin al
electronic administrative document of the change of destination  by
using the "notification of change of destination" that shall co mply
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 th e
electronic administrative document, but not a change of theMember State of destination nor a change of the consignee, theCommissioner shall forward the change of destination message tothe competent authorities of the Member State of destinationmentioned in the original electronic administrative document.
(6) When the Commissioner receives a change of destination
message from a competent authority of another Member State, theCommissioner shall forward the change of destination message tothe 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 electronicadministrative document, the Commissioner shall inform theconsignee mentioned in the original electronic administrativedocument of the change of destination using the "notification o f a
change of destination" that shall comply with the requirements set
out in Table 4 of Annex I.
 130        CAP. 382. ]                         EXCISE DUTY
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 definit ely
known at the time when the consignor submits the draft electron ic
administrative document, the Commissioner may authorise theconsignor to omit the data concerning the consignee in thatdocument:
Provided that as soon as the data concerning the consignee
are known, and at the latest at the end of the movement, theconsignor shall, using the procedure referred to in regulation 5(9),
transmit them to the Commissioner.
Splitting 
movement of energy products.8. The Commissioner may allow, under the conditions fixed
by the Commissioner, that the consignor splits a movement ofenergy products under suspension  of excise duty into two or mor e
movements provided that:
(a) the total quantity of excisable 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 wherethe splitting is carried out.
Consignor wanting 
to split movement.9. (1) The consignor wanting to split the movement of
excisable goods as provided for in regulation 8 shall complete the
fields of the draft splitting operation message for each destin ation
and submit it to the Commissioner. The draft splitting operatio n
message shall comply with the requirements set out in Table 5 o f
Annex I.
(2) The Commissioner shall carry out an electronic verification
of the data in the draft splitting operation messages and wherethose data are valid, the Commissioner shall:
(a) generate a new electronic administrative document for
each destination, which shall replace the originalelectronic administrative document;
(b) generate, for the original electronic administrative
document, a ‘notification of splitting’ which shallcomply 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 ofdestination mentioned in the original electronicadministrative document.
(3) The proviso of regulation 4(2) and regulation 5(1), (3) and
(4) shall apply in respect of each new electronic administrativ e
document referred to in sub-regulation (2)( a).
(4) If the place of destination mentioned in the original
electronic administrative document is Malta, the Commissionershall forward the notification of splitting to the consigneementioned in the original electronic administrative document wh ere
the consignee is an authorised warehousekeeper or a registered
                  EXCISE DUTY               [CAP. 382.       131
consignee.
(5) Where the data in the draft splitting operation message are
not valid, the Commissioner shall inform the consignor thereofwithout any undue delay.
Receipt of goods at 
any destination.10. (1) On receipt of excisable 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 tha n five
working days after the end of the movement, and except in casesduly 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 consi gnees
referred to in article 14 of the Act.
(3) The Commissioner, for excisable goods imported into
Malta, shall carry out an electronic verification of the data i n the
report of receipt and if the data is not valid, the Commissione r,
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 sen d it to
the competent authorities of the Member State of dispatch.
(5) When excisable goods are dispatched from Malta, the
Commissioner shall forward the report of receipt to the consign or:
Provided that if Malta is the same place of dispatch and
destination of excisable goods, the Commissioner shall forward the
report of receipt directly to the consignor.
(6) The report of receipt submitted in accordance with this
regulation shall comply with the requirements set out in Table 6 of
Annex 1.
Report of export. 11. (1) In the cases referred to in article 8B(1)( a)(iii) and
where applicable, article 8B(1)( b) of the Act, a report of export
shall be completed by the Commissioner on the basis of theendorsement drawn up by the Commissioner as referred to in
Article 793(2) of Commission Regulation (EEC) No 2454/93.
(2) The Commissioner shall carry out an electronic verification
of the data resulting from the endorsement referred to in theprevious sub-regulation, and once these data have been verified  and
excisable goods have been exported from Malta, the Commissionershall send the report of export to the competent authorities of  the
Member State of dispatch.
(3) When the Commissioner receives a report of export from
another Member State for excisable goods which were dispatchedfrom 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.
 132        CAP. 382. ]                         EXCISE DUTY
Duty suspension 
arrangement.12. (1) Without prejudice to regulation 4(1), where the
computerised system is unavailable, the consignor may start amovement of excisable goods under a duty suspension arrangement
provided that:
(a) the goods are accompanied by a paper document
containing the same data as the draft electronicadministrative document; and
(b) he informs the Commissioner before the beginning of
the movement:
Provided further that the paper document referred to in
paragraph ( a) shall carry the title "Fallback Accompanying
Document for movements of excisable goods under suspension ofexcise duty" and the data required shall be displayed in the fo rm of
data elements, expressed in the same manner as in the electroni c
administrative document. All the data elements, as well as the data
groups and data subgroups to which they belong, shall be identi fied
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 thatunavailability before the beginning of the movement.
(3) When the computerised system is restored and available,
the consignor shall submit a draft electronic administrativedocument:
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 thi s
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 ofthe paper document.
(5) A copy of the paper document referred to in sub-regulation
(1)(a) shall be kept by the consignor to back up his records.
(6) When the computerised system is unavailable, the
consignor shall communicate the information referred to inregulation 5(9) or regulation 8 using alternative means ofcommunication as directed by the Commissioner. Furthermore theconsignor shall inform the Commissioner before the change ofdestination or splitting of the movement is initiated and sub-regulations (3), (4) and (5) shall apply mutatis mutandis .
(7) The information referred to in the previous sub-regulation
which is to be communicated by the consignor to the Commissione r
shall be displayed in the form of data elements, expressed in t he
same manner as in the change of destination message or thesplitting operation message, as the case may be. All the data
                  EXCISE DUTY               [CAP. 382.       133
elements, as well as the data groups and data subgroups to whic h
they belong, shall be identified by means of the numbers and le tters
in column A and column B of Table 3 or, as the case may be, Tab le
5 of Annex I.
When report of 
receipt cannot be submitted.13. (1) When in the cases referred to in article 8B(1)( a)(i),
(ii), (iv), ( b) and (2) of the Act, the report of receipt provided for in
regulation 10 cannot be submitted at the end of a movement ofexcisable goods within the deadline provided for in that regula tion,
either because the computerised system is unavailable or becaus e,
in the situation referred to in regulation 12(1), the procedure s
referred to in regulation 12(3) have not yet been carried out, the
consignee shall submit to the Commissioner, except whenaccording to the Commissioner a case is duly justified, a paperdocument containing the same data as the report of receipt andstating 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 du ly
justified cases, the Commissioner shall send a copy of the pape r
document referred to in sub-regulation (1) to the competentauthorities of the Member State of dispatch.
(3) When the Commissioner receives the paper document
referred to in sub-regulation (1) for excisable goods dispatche d
from Malta, from the competent authorities of the Member State of
destination, the Commissioner shall forward the paper document to
the consignor or keep it available for him.
(4) As soon as the computerised system is available and
restored, or the procedures referred to in regulation 12(3) hav e been
carried out, the consignee shall submit a report of receipt, inaccordance 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) canno t be
completed at the end of a movement of excisable goods eitherbecause the computerised system is unavailable or because, in t he
situation referred to in regulation 9(1), the procedures referr ed to in
regulation 9(2) have not yet been carried out, the Commissionershall send to the competent authorities of the Member State ofdispatch a paper document containing the same data as the repor t of
export and certifying that the movement has ended, except wherethe report of export provided for in regulation 8 can be comple ted
via the computerised system, or in duly justified cases.
(6) When excisable goods have been dispatched from Malta,
and the Commissioner receives from the competent authority of t he
Member State of export, the paper document mentioned in theprevious sub-regulation, he shall forward a copy of the paperdocument 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 excisable goods have been exported fromMalta, the Commissioner shall send a report of export, in
 134        CAP. 382. ]                         EXCISE DUTY
accordance with regulation 11(1) and regulation 11(2) and (3) s hall
apply mutatis mutandis .
(8) The paper documents referred to in sub-regulations (1) and
(5) shall carry the title "Fallback Report of Receipt/Report ofExport for movements of excisable goods under suspension ofexcise duty". The data required shall be displayed in the form of
data elements, expressed in the same manner as in the report ofreceipt or the report of export, as the case may be. All the da ta
elements, as well as the data groups and data subgroups to whic h
they belong, shall be identified by means of the numbers and le tters
in column A and column B of Table 6 of Annex I.
Report of receipt or 
report of export to constitute proof.14. (1) Notwithstanding regulation 13, the report of receipt
referred to in regulation 10(1) or the report of export referre d to in
regulation 11(1), shall constitute proof that a movement ofexcisable 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 excisable goods under a duty suspension arrangement
may be provided, in the cases referred to in article 8B(1)( a)(i), (ii),
(iv) and ( b) and (2) of the Act, through an endorsement by the
Commissioner, based on appropriate evidence, that the excisablegoods dispatched have reached their stated destination or, in t he
case referred to in article 8B(1)( a)(iii) of the Act, through an
endorsement by the Commissioner, certifying that the excisablegoods have left the territory of the Community from Malta.
(3) A document submitted by the consignee containing the
same data as the report of receipt or the report of export shal l
constitute appropriate evidence for the purposes of sub-regulat ion
(1).
(4) Where appropriate evidence has been accepted by the
Commissioner, it shall end the movement in the computerisedsystem.
Simplified 
procedures.15. (1) The Commissioner may establish simplified
procedures in respect of movements of excisable goods under aduty suspension arrangement which take place within Malteseterritory, including the possibility to waive the requirement o f
electronic supervision of such movement.
The Minister, after consulting the Commissioner, may enter
into an agreement with other Member States, to establish moresimplified procedures for excisable goods that move under a dut y
suspension arrangement and their movement between Malta andany other two or more Member States occurs frequently andregularly.
                  EXCISE DUTY               [CAP. 382.       135
ANNEX I 
Table 1
      (referred to in Article 3(1) and Article 8(1))
      Draft electronic administrative document
      and electronic administrative document
AB C D E F G
Message Type R The possible values are:
1 = Standard submission (to be used in allcases except where submission concernsexport with local clearance)2 = Submission for export with localclearance (Application of Article 283 ofCommission 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 Regulationn1
1 e-AD Header R
aDestination
Type CodeR Provide the destination of the movement
using one of the following values:1 = Authorised tax warehouse (point (i)of Article 17(1)(a) of Directive 2008/118/
EC
2 = Registered consignee (point (ii) of
Article 17(1)(a) of Directive 2008/118/
EC)3 = Temporary registered consignee(point (ii) of Article 17(1)(a) and Article19(3) of Directive 2008/118/EC)4 = Direct delivery (Article 17(2) ofDirective 2008/118/EC)5 = Exempted consignee (point (iv) of
Article 17(1)(a) of Directive 2008/118/
EC)6 = Export (point (iii) of Article 17(1)(a)of Directive 2008/118/EC)8 = Unknown destination (consigneeunknown; Article 22 of Directive 2008/118/EC)n1
bJourney time R Provide the normal period of time
necessary for the journey taking intoaccount the means of transport and thedistance involved, expressed in hours (H)or days (D) followed by a two digitsnumber. (Examples: H12, or D04).Indication for ‘H’ should be less or equalto 24. Indication for ‘D’ should be less orequal to 92an3
cTransport
ArrangementR Identify the person responsible for
arranging the first transport using one of
the following values:1 = Consignor2 = Consignee3 = Owner of goods4 = Othern1
dARC R To be provided by the
competent authorities ofthe  Member  State  ofdispatch upon validationof the draft e-ADSee Annex II, Code list 2 an21
eDate and Time
of Validation ofe-ADR To be provided by the
competent authorities ofthe  Member  State  ofdispatch upon validationof the draft e-ADThe addressed time is local time date
Time
 136        CAP. 382. ]                         EXCISE DUTY
fSequence
NumberR To be provided by the
competent authorities ofthe  Member  State  ofdispatch upon validationof the draft e-AD and foreach change ofdestinationSet to 1 at initial validation and then
incremented by 1 in each e-AD generatedby the competent authorities of theMember State of dispatch upon eachchange of destinationn..5
gDate and Time
of Update
ValidationC Date  and  Time  of
validation of the Changeof destination message in
Table 3, to be provided
by  the  competentauthorities of the MemberState of dispatch in caseof change of destinationThe addressed time is local time date
Time
hDeferred
submission flagD ‘R’ for submission of an
e-AD for a movementthat has begun undercover  of  the  paper
document referred to in
Article 8(1)Possible values:
0 = false1 = 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
2T R A D E R
ConsignorR
aTrader Excise
NumberR P r o v i d e  a  v a l i d  S E E D  r e g i s t r a t i o n
number  of  the  authorisedwarehousekeeper or registered consignoran13
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
3 TRADER Place
of DispatchC ‘R’ if Origin Type Code
in box 9d is ‘1’
aTax Warehouse
ReferenceR P r o v i d e  a  v a l i d  S E E D  r e g i s t r a t i o n
number of the authorised tax warehouseof dispatchan13
bTrader Name O an..
182
cStreet Name O an..65
dStreet Number O an..11
ePostcode O an..10
fCity O an..50
gNAD_LNG O Provide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
4 OFFICE of
Dispatch  -
ImportC ‘R’ if Origin Type Code
in box 9d is ‘2’
aOffice
ReferenceNumberR Provide the Code of the Customs office of
import. See Annex II Code list 5an8AB C D E F G
                  EXCISE DUTY               [CAP. 382.       137
5 TRADER
ConsigneeC ‘R’, except for message
type ‘2 - Submission forexport  with  localclearance’  or  forDestination Type Code 8(See Destination Type
Codes in box 1a )
aTrader
IdentificationC -  ‘ R ’  f o r  D e s t i n a t i o n
Type Code 1, 2, 3 and 4
- ‘O’ for Destination
Type Code 6
- This data element doesnot apply for Destination
Type Code 5
(See Destination Type
Codes in box 1a )For Destination Type Code:
- 1, 2, 3 and 4: provide a valid SEEDregistration number of the authorisedwarehousekeeper or registered consignee- 6: provide the V AT identificationnumber of the person representing theconsignor at the office of exportan..16
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
6 TRADER
COMPLEMENTConsigneeC ‘R’ for Destination Type
Code 5(See Destination Type
Codes in box 1a )
aMember State
CodeR Provide the Member State of destination
using the Member State Code in AnnexII, Code list 3a2
bSerial Number
of Certificate ofExemptionD ‘R’ if a Serial Number is
mentioned on the exciseduty  exemptioncertificate established inCommission Regulation(EC) No 31/96 of 10January  1996  on  theexcise duty exemptioncertificatean..
255
7 TRADER Place
of DeliveryC -  ‘ R ’  f o r  D e s t i n a t i o n
Type Code 1 and 4
- ‘O’ for Destination
Type Code 2, 3 and 5
(See Destination Type
Codes in box 1a )Provide the actual place of delivery of the
excisable goods
aTrader
IdentificationC -  ‘ R ’  f o r  D e s t i n a t i o n
Type Code 1
- ‘O’ for Destination
Type Code 2, 3, and 5
(See Destination Type
Code in box 1a )For Destination Type Code:
- 1: provide a valid SEED registration
number of the authorised tax warehouse
of destination- 2, 3 and 5: provide the V AT
identification number or any other
identifieran..16
bTrader Name C - ‘R’ for Destination
Type Code 1, 2, 3 and 5
- ‘O’ for Destination
Type Code 4
(See Destination Type
Codes in box 1a )an..
182AB C D E F G
 138        CAP. 382. ]                         EXCISE DUTY
cStreet 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 Type
Codes in box 1a )an..65
dStreet Number O an..11
ePostcode C an..10
fCity C an..50
gNAD_LNG C ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
8 OFFICE Place
of  Delivery-CustomsC ‘R’ in case of export
(Destination Type Code6)(See Destination Type
Codes in box 1a )
aOffice
ReferenceNumberR Provide the code of the office of export at
which the export declaration will belodged in accordance with Article 161(5)of Council Regulation (EEC) No 2913/
92). See Annex II, Code list 5an8
9 e-AD R
aLocal Reference
NumberR A unique serial number assigned to the e-
AD by the consignor which identifies the
consignment in the records of theconsignoran..22
bInvoice Number R Provide the number of the invoice
relating to the goods. If the invoice hasnot yet been prepared, the number of thedelivery note or any other transportdocument should be givenan..35
cInvoice Date O The Member State of
dispatch may decide tomake this data ‘R’The date of the document shown in box
9bDate
dOrigin  Type
CodeR The possible values for the origin of the
movement are:1 = Origin - Authorised tax warehouse (inthe situations referred to in Article17(1)(a) of Directive 2008/118/EC)2 = Origin - Import (in the situationreferred to in Article 17(1)(b) ofDirective 2008/118/EC)n1
eDate of Dispatch R The date at which the movement begins
in accordance with Article 20(1) ofDirective 2008/118/EC. This date cannotbe later than 7 days after the date ofsubmission of the draft e-AD. The Dateof Dispatch can be a date in the past inthe case referred to of Article 26 ofDirective 2008/118/ECDate
fTime of
DispatchO The Member State of
dispatch may decide to
make this data ‘R’The time at which the movement begins
in accordance with Article 20(1) of
Directive 2008/118/EC. The addressed
time is local timeTime
gUpstream ARC D To be provided by the
competent authorities ofthe  Member  State  ofdispatch upon validationof new e-ADs followingthe validation of themessage  ‘Splittingoperation’ (Table 5)The ARC to be provided is the ARC of
the replaced e-ADan21
9.1 IMPORT SAD C ‘R’ if origin type code in
box 9d is ‘2’ (import)9XAB C D E F G
                  EXCISE DUTY               [CAP. 382.       139
aImport SAD
NumberR The SAD Number shall
be provided either by theconsignor at the time ofsubmission of the draft e-
AD or by the competent
authorities of the MemberState of dispatch uponvalidation of the draft e-
ADProvide the number(s) of the Single
Administrative Document(s) used for the
release for free circulation of the goodsconcernedan..21
10 O FF I CE
Competent
Authority  at
DispatchR
aOffice
ReferenceNumberR Provide the code of the office of the
competent authorities in the MemberState of dispatch responsible for excisecontrol at the place of dispatch. See
Annex II, Code list 5an8
1 1 MOVEMENT
GUARANTEER
aGuarantor Type
CodeR Identify the person(s) responsible for
providing the guarantee using Guarantor
Type Code in Annex II, Code list 6n..4
12 TRADER
GuarantorC ‘R ’ if o n e o f th e
following  Guarantor
Type Codes applies: 2, 3,
12, 13, 23, 24, 34, 123,124, 134, 234 or 1234(See Guarantor Type
Code in Annex II, Codelist 6 )Identify the transporter and/or the owner
of the goods if they provide the guarantee2X
aTrader Excise
NumberO The Member State of
dispatch may decide tomake this data ‘R’Provide a valid SEED registration
number or V AT identification number ofthe transporter or owner of the excisablegoodsan13
bV AT Number O an..35
cTrader Name C For 12 c, d, f and g: ‘O’ if
Trader Excise Number is
provided, otherwise ‘R’an..
182
dStreet Name C an..65
eStreet Number O an..11
fPostcode C an..10
gCity C an..50
hNAD_LNG C ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
13 TRANSPORT R
aTransport Mode
CodeR Provide the mode of transport at the time
of the start of the movement, using the
codes in Annex II, Code list 7n..2
14 TRADER
Transport
ArrangerC ‘R’ to identify the person
responsible for arrangingthe first transport if value
in box 1c is ‘3’ or ‘4’
aV AT Number O The Member State of
dispatch may decide to
make this data ‘R’an..35
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10AB C D E F G
 140        CAP. 382. ]                         EXCISE DUTY
fCity R an..50
gNAD_LNG R Provide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
15 TRADER First
TransporterO The Member State of
dispatch may decide tomake this data ‘R’Identification of the person carrying out
the first transport
aV AT Number O an..35
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide language code, see Annex II,
Code list 1 to define the language used inthis data groupa2
16 TRANSPORT
DETAILSR 99X
aTransport Unit
CodeR Provide Transport Unit Code(s) related to
the transport mode indicated in box 13a.See Annex II Code list 8n..2
bIdentity  of
Transport UnitsR Enter the registration number of the
transport unit(s)an..35
cIdentity  of
CommercialSealD ‘R’ if commercial seals
are usedProvide  the  identification  of  the
commercial seals, if used to seal thetransport unitan..35
dSeal Information O Provide any add itional information
concerning these commercial seals (e.g.type of seals used)an..
350
eSeal Information
_LNGC ‘R’ if corresponding text
field is usedProvide language code, see Annex II,
Code list 1 to define the language used inthis data groupa2
fComplementary
InformationO Provide any additional information
concerning the transport, e.g. identity ofany subsequent transporter, informationconcerning subsequent transport unitsan..
350
gComplementary
Information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
17 E-AD Body R A separate data group must be used for
each product composing the consignment999x
aBody Record
UniqueReferenceR Provide a unique sequential number,
starting with 1n..3
bExcise Product
CodeR Provide the applicable excise product
code, see Annex II, Code list 11an4
cCN Code R Provide the CN Code appli cable at the
date of dispatchn8AB C D E F G
                  EXCISE DUTY               [CAP. 382.       141
dQuantity R Provide quantity (expressed in the unit of
measurement associated with the productcode - See Annex II, tables 11 and 12)For a movement to a registered consigneereferred to in Article 19(3) of Directive2008/118/EC, the quantity shall notexceed  the  quantity  which  he  isauthorised to receiveFor  a  movement  to  an  exemptedorganisation referred to in Article 12 ofDirective 2008/118/EC, the quantity shallnot exceed the quantity registered in theexcise duty exemption certificaten..
15,3
eGross Weight R P ro v i d e th e g ro ss we ig h t o f th e
consignment (the excisable goods withpackaging)n..
15,2
fNet Weight R Provide the weight of the excisable goods
without packaging (for alcohol andalcoholic beverages, energy products and
for all tobacco products except cigarettes)n..
15,2
gAlcoholic
strengthC ‘R’ if applicable for the
excise good in questionProvide  the  alcoholic  strength
(percentage by volume at 20 °C) ifapplicable in accordance with Annex II,Code list 11n..5,2
hDegree Plato D ‘R’ if the Member State
of dispatch and/or theMember  State  ofdestination tax beer onthe basis of degree PlatoFor beer, provide the degree Plato if the
Member State of dispatch and/or theMember State of destination tax beer onthat basis. See Annex II, Code list 11n..5,2
iFiscal Mark O Provide any add itional information
concerning the fiscal marks required bythe Member State of destinationan..
350
jFiscal  Mark
_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
kFiscal  Mark
Used flag D ‘R’ if fiscal marks are
usedProvide ‘1’ if the goods carry or contain
fiscal marks or ‘0’ if the goods do notcarry or contain fiscal marksn1
lDesignation of
OriginO This box can be used to give certification:
1. in the case of certain wines, relating tothe protected designation of origin orgeographical indication, in accordancewith the relevant Community legislation2. in the case of certain spirits drinks,relating to the place of production inaccordance with the relevant Communitylegislation3. for beer brewed by an independentsmall brewery, as defined in CouncilDirective 92/83/EEC, for which it isintended to claim a reduced rate of excise
duty in the Member State of destination.
Certification should be given in the
following terms: ‘It is hereby certifiedthat the product described has beenbrewed by an independent small brewery’4. for ethyl alcohol distilled by a smalldistillery, as defined in Council Directive92/83/EEC, for which it is intended toclaim a reduced rate of excise duty in theMember  State  of  destination.Certification should be given in thefollowing terms: ‘It is hereby certifiedthat the product described has beenproduced by a small distillery’an..
350AB C D E F G
 142        CAP. 382. ]                         EXCISE DUTY
mDesignation of
Origin_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
nSize of Producer O For beer or spirits, for which certification
is given in the field 17l (Designation oforigin), provide the annual production ofthe previous year in hectolitres of beer orin hectolitres pure alcohol respectivelyn..15
oDensity C ‘R’ if applicable for the
excise good in questionProvide the density at 15°C, if applicable
in accordance with the table in Annex II,Code list 11n..5,2
pCommercial
DescriptionO The Member State of
dispatch may decide tomake this data required‘R’ for the bulk transportof the wines referred to inparagraphs 1 to 9, 15 and16 of Annex IV toCouncil Regulation (EC)
No 479/2008, for which
the product descriptionshall contain the optionalparticulars set out in
A rti cle 6 0 o f t h at
Regulation provided thatthey  are  shown  on  thelabelling or that it isplanned to show them onthe labellingProvide the commercial description of the
goods in order to identify the productstransportedan..
350
qCommercial
Description_LNGC ‘R’ if corresponding text
field is usedProvide language code, see Annex II,
Code list 1 to define the language used inthis data groupa2
rBrand Name of
ProductsD ‘R’ if the excisable goods
have a brand name. TheMember State of dispatchmay decide that the brandname of the productstransported must not beprovided if it is given inthe  invoice  or  othercommercial documentreferred to in box 9bProvide the brand name of the goods, if
applicablean..
350
sBrand Name of
Products _ LNGC ‘R’ if corresponding text
field is usedProvide language code, see Annex II,
Code list 1 to define the language used inthis data groupa2
17.1 PACKAGE R 99x
aKind  of
Packages CodeR Provide the kind of package, using one of
the codes in Annex II, Code list 9a2
bNumber  of
PackagesC ‘R’ if marked ‘Countable’ Provide the number of packages if the
packages are countable in accordance
with Annex II, Code list 9n..15
cIdentity  of
Commercial
SealD ‘R’ if commercial seals
are usedProvide  the  identification  of  the
commercial seals, if used to seal the
packagesan..35
dSeal Information O Provide any add itional information
concerning these commercial seals (e.g.type of seals used)an..
350
eSeal Information
_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
17.2 WIN E
PRODUCTD ‘R’ for wine products
included in Part XII of
Annex I to Regulation
(EC) No 1234/2007AB C D E F G
                  EXCISE DUTY               [CAP. 382.       143
            
                            T able 2
                      (referred to in Article 4(1))
                          CancellationaCategory  of
Wine ProductR For wine products included in Part XII of
Annex I to Regulation (EC) No 1234/
2007, provide one of the followingvalues:1 = Wine without PDO/PGI2 = Varietal wine without PDO/PGI3 = Wine with PDO or PGI4 = Imported wine5 = Othern1
bWine-Growing
Zone CodeD ‘R’ for wine products in
bulk (nominal volume ofmore than 60 litres)Provide the wine-growing zone in which
the product transported originates inaccordance with Annex IX to Regulation(EC) No 479/2008n..2
cThird Country
of OriginC ‘R’ if Category of Wine
Product in box 17.2a is‘4’ (imported wine)Provide a ‘Country Code’ listed in Annex
II, Code list 4a2
dOther
InformationO an..
350
eOther
Information
_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
17.2
.1WINE
OPERATIONCodeD ‘R’ for wine products in
bulk (nominal volume ofmore than 60 litres)99x
aWine Operation
CodeR Provide one or several ‘Wine operation
Code(s)’ in accordance with list 1.4. b) inpoint B of Annex VI to CommissionRegulation (EC) No 436/2009n..2
18 D OC UM E NT
CertificateO9 x
aShort
Description ofDocumentC ‘R’, unless data field 18 c
is usedProvide a description of any certificate
that relates to the transported goods, forinstance certificates related to theDesignation of Origin referred to in box17lan..
350
bShort
Description ofDocument_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
cReference  of
DocumentC ‘R’, unless data field 18 a
is usedProvide a reference to any certificate that
relates to the transported goodsan..
350
dReference  of
Document_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2AB C D E F G
AB C D E F G
1E X C I S E
MOVEMENTe-ADR
aARC R Provide the ARC of the e-AD for which
cancellation is requestedan21
2 CANCELLA-
TIONR
aCancellation
ReasonR Provide the reason for cancelling the e-
AD, using the codes in Annex II, Code
list 10n1
 144        CAP. 382. ]                         EXCISE DUTY
                 
                   T able 3
         (referred to in Article 5(1) and 8(2))
              Change of destination3 ATTRIBUTE R
aDate and Time
of Validation ofCancellationC To be provided by the
competent authorities ofthe  Member  State  ofdispatch upon validationof the draft cancellationmessageThe addressed time is local time date
TimeAB C D E F G
AB C D E F G
1 ATTRIBUTE R
aDate and Time
of Validation ofChange  ofDestinationC To be provided by the
competent authorities ofthe  Member  State  ofdispatch upon validationof the draft Change ofdestination messageThe addressed time is local time date
Time
2 e-AD Update R
aSequence
NumberC To be provided by the
competent authorities of
the  Member  State  ofdispatch upon validationof the draft Change ofdestination messageSet to 1 at initial validation of the e-AD
and then incremented by 1 upon each
change of destinationn..5
bARC R Provide the ARC of the e-AD of which
the destination is changedan21
cJourney time D ‘R’ when the journey time
changes following thechange of destinationProvide the normal period of time
necessary for the journey taking intoaccount the means of transport and thedistance involved, expressed in hours (H)or days (D) followed by a two digitsnumber. (Examples: H12, or D04).Indication for ‘H’ should be less or equalto 24. Indication for ‘D’ should be less or
equal to 92an3
dChanged
Transport
ArrangementD ‘R’  when  the  person
responsible for arrangingthe transport changesfollowing the change ofdestinationIdentify the person responsible for
arranging the transport using one of thefollowing values:1 = Consignor2 = Consignee3 = Owner of goods4 = OtherN1
eInvoice Number D ‘R’ when the i nvoice
changes following the
change of destinationProvide the number of the invoice
relating to the goods. If the invoice has
not yet been prepared, the number of thedelivery note or any other transportdocument should be givenan..35
fInvoice Date O The Member State of
dispatch may decide tomake this data ‘R’ whenthe Invoice Number haschanges following the
change of destinationThe date of the document shown in box
2edate
gTransport Mode
CodeD ‘R’ when the Transport
Mode changes followingthe change of destinationProvide the mode of transport using the
codes in Annex II, Code list 7n..2
3 CHANGED
DestinationR
                  EXCISE DUTY               [CAP. 382.       145
aDestination
Type CodeR Provide the new destination of the
movement using one of the followingvalues:1 = Authorised tax warehouse (point (i)of Article 17(1)(a) of Directive 2008/118/EC)2 = Registered consignee (point (ii) of
Article 17(1)(a) of Directive 2008/118/
EC)3 = Temporary registered consignee(point (ii) of Article 17(1)(a) and Article19(3) of Directive 2008/118/EC)4 = Direct delivery (Article 17(2) ofDirective 2008/118/EC)6 = Export (point (iii) of Article 17(1)(a)of Directive 2008/118/EC)n1
4 TRADER New
ConsigneeD ‘R’ when the consignee
changes following thechange of destination
aTrader
IdentificationC - ‘R’ for Destination Type
Code 1, 2, 3 and 4- ‘O’ for Destination
Type Code 6
(See Destination Type
Codes in box 3a )For Destination Type Code:
- 1, 2, 3 and 4: provide a valid SEEDregistration number of the authorisedwarehousekeeper or registered consignee- 6: provide the V AT identificationnumber of the person representing theconsignor at the office of exportan..16
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
5 TRADER Place
of DeliveryC - ‘R’ for Destination Type
Code 1 and 4- ‘O’ for Destination
Type Code 2 and 3.
(See Destination Type
Codes in box 3a )Provide the actual place of delivery of the
excisable goods
aTrader
IdentificationC - ‘R’ for Destination Type
Code 1- ‘O’ for Destination
Type Code 2 and 3
(See Destination Type
Codes in box 3a )For Destination Type Code:
- 1: provide a valid SEED registrationnumber of the authorised tax warehouseof destination- 2 and 3: provide the V AT identificationnumber or any other identifieran..16
bTrader Name C - ‘R’ for Destination Type
Code 1, 2 and 3
- ‘O’ for Destination
Type Code 4
(See Destination Type
Codes in box 3a )an..
182
cStreet Name C For box 5 c, 5e and 5 f:
- ‘R’ for Destination TypeCode 2, 3 and 4- ‘O’ for Destination
Type Code 1
(See Destination Type
Codes in box 3a )an..65
dStreet Number O an..11
ePostcode C an..10
fCity C an..50AB C D E F G
 146        CAP. 382. ]                         EXCISE DUTY
gNAD_LNG C ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
6 OFFICE Place
of  Delivery  -CustomsC ‘R’ in case of export
(Destination Type Code6)(See Destination Type
Codes in box 3a )
aOffice
ReferenceNumberR Provide the code of the office of export at
which the export declaration will belodged in accordance with Article 161(5)of Regulation (EEC) No 2913/92. See
Annex II, Code list 5an8
7 TRADER New
Transport
ArrangerC ‘R’ to identify the person
responsible for arrangingthe transport if the valuein box 2d is ‘3’ or ‘4’
a V AT Number O The Member State of
dispatch may decide to
make this data ‘R’an..35
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
8 TRADER New
TransporterO The Member State of
dispatch may decide tomake this data ‘R’ whenthe transporter changesfollowing the change ofdestinationIdentification of the new person carrying
out the transport
aV AT Number O an..35
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
9 TRANSPORT
DETAILSD ‘R’ when the transport
details have changedfollowing the change ofdestination99x
aTransport Unit
CodeR Provide Transport Unit Code(s), related
to the transport mode indicated in box 2 g,
see Annex II Code list 8n..2
bIdentity  of
Transport UnitsR Enter the registration number of the
transport unit(s)an..35
cIdentity  of
CommercialSealD ‘R’ if commercial seals
are usedProvide  the  identification  of  the
commercial seals, if used to seal thetransport unitan..35
dSeal
InformationO Provide any additional information
concerning these commercial seals (e.g.type of seals used)an..
350AB C D E F G
                  EXCISE DUTY               [CAP. 382.       147
                  T able 4
     (referred to in the second subparagraph of 
        Article 5(3), Article 5(6) and in point (b)
                o f  Article 6(2))
        Notification of change of destination/ 
              Notification of splitting
      eSeal
Information_LNGC ‘R’ if corresponding text
field is usedProvide language code, see Annex II,
Code list 1a2
fComplementary
InformationO Provide any additional information
concerning the transport, e.g. identity ofany subsequent transporter, informationconcerning subsequent transport unitsan..
350
gComplementary
Information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2AB C D E F G
AB C D E F G
1E X C I S E
MOVEMENTR
aNotification
TypeR To be provided by the
competent authorities ofthe  Member  State  of
destination (in the case of
Notification of Change ofDestination) or of theMember State of dispatch(i n th e ca se o fNotification of splitting)Provide the reason for the notification
using one of the following values:1 = Change of destination
2 = Splittingn1
bNotification
Date and TimeR To be provided by the
competent authorities ofthe  Member  State  ofdestination (in the case ofNotification of Change ofDestination) or of theMember State of dispatch(i n th e ca se o fNotification of splitting)The addressed time is local time date
Time
cARC R  To be provided by the
competent authorities ofthe  Member  State  ofdestination (in the case ofNotification of Change ofDestination) or of theMember State of dispatch(i n th e ca se o fNotification of splitting)Provide the ARC of the e-AD for which
the notification is providedan21
2 DOWN-
STREAM ARCC ‘R’ if the Notification
Type is 2 in box 1 a
To be provided by the
competent authorities ofthe  Member  State  ofdispatch9x
aARC R To be provided by the
competent authorities ofthe  Member  State  of
dispatchan21
 148        CAP. 382. ]                         EXCISE DUTY
  Table 5
    (referred to in Article 6(1) and Article 8(2))
        Splitting operation
AB C D E F G
1 e-AD Splitting R
aUpstream ARC R Provide the ARC of the e-AD to be split
See Annex II, Code list 2an21
2 CHANGED
DestinationR
aDestination
Type CodeR Provide the destination of the movement
using one of the following values:1 = Authorised tax warehouse (point (i)of Article 17(1)(a) of Directive 2008/118/EC)2 = Registered consignee (point (ii) of
Article 17(1)(a) of Directive 2008/118/
EC)3 = Temporary registered consignee(point (ii) of Article 17(1)(a) and Article19(3) of Directive 2008/118/EC)4 = Direct delivery (Article 17(2) ofDirective 2008/118/EC)
6 = Export (point (iii) of Article 17(1)(a)
of Directive 2008/118/EC)8 = Unknown destination (consigneeunknown; Article 22 of Directive 2008/118/EC)n1
3e - A D  S p l i t
DetailsR9 x
aLocal Reference
NumberR A unique serial number assigned to the e-
AD by the consignor which identifies the
consignment in the records of theconsignoran..22
bJourney time D ‘R’ when the journey time
changes following thesplitting operationProvide the normal period of time
necessary for the journey taking intoaccount the means of transport and thedistance involved, expressed in hours (H)or days (D) followed by a two digitsnumber. (Examples: H12, or D04).Indication for ‘H’ should be less or equalto 24. Indication for ‘D’ should be less or
equal to 92an3
cChanged
Transport
ArrangementD ‘R’ when the the person
responsible for arrangingthe transport changesfollowing the splittingoperationIdentify the person responsible for
arranging the first transport using one ofthe following values:1 = Consignor2 = Consignee3 = Owner of goods4 = Othern1
4 TRADER New
ConsigneeD ‘R’ when the consignee
changes following thesplitting operation
aTrader
IdentificationC - ‘R’ for Destination Type
Code 1, 2, 3 and 4- ‘O’ for Destination
Type Code 6
(See Destination Type
Codes in box 2a )For Destination Type Code:
- 1, 2, 3 and 4: provide a valid SEEDregistration number of the authorised
warehousekeeper or registered consignee
- 6: provide the V AT identificationnumber of the person representing theconsignor at the office of exportan..16
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
                  EXCISE DUTY               [CAP. 382.       149
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
5 TRADER Place
of DeliveryC - ‘R’ for Destination Type
Code 1 and 4- ‘O’ for Destination
Type Code 2 and 3
(See Destination Type
Codes in box 2a )
aTrader
IdentificationC -  ‘R’  for  Destination
Type Code 1
- ‘O’ for Destination
Type Code 2 and 3
(See Destination Type
Codes in box 2a )For Destination Type Code:
- 1: provide a valid SEED registrationnumber of the authorised tax warehouseof destination- 2 and 3: provide the V AT identificationnumber or any other identifieran..16
bTrader Name C - ‘R’ for Destination Type
Code 1, 2 and 3- ‘O’ for Destination
Type Code 4
(See Destination Type
Codes in box 2a )an..
182
cStreet Name C For box 5 c, 5e and 5 f:
- ‘R’ for Destination TypeCode 2, 3 and 4- ‘O’ for Destination
Type Code 1
(See Destination Type
Codes in box 2a )an..65
dStreet Number O an..11
ePostcode C an..10
fCity C an..50
gNAD_LNG C ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
6 OFFICE Place
of  Delivery  -CustomsC ‘R’ in case of export
(Changed Destination
Type Code 6)
(See Destination Type
Codes in box 2a )
aOffice
ReferenceNumberR Provide the code of the office of export at
which the export declaration will belodged in accordance with Article 161(5)of Regulation (EEC) No 2913/92See Annex II, Code list 5an8
7 TRADER New
Transport
ArrangerC ‘R’ to identify the person
responsible for arrangingthe transport if the valuein box 3c is ‘3’ or ‘4’
aV AT Number O The Member State of
dispatch may decide tomake this data ‘R’an..35
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
e
Postcode R an..10
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2AB C D E F G
 150        CAP. 382. ]                         EXCISE DUTY
8 TRADER New
TransporterO The Member State of
dispatch may decide tomake this data ‘R’ whenthe transporter changesfollowing the splittingoperationIdentification of the person carrying out
the new transport
aV AT Number O an..35
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
9 TRANSPORT
DETAILSD ‘R’ when the transport
details have changedfollowing the splitting
operation99X
aTransport Unit
CodeR Provide the Transport Unit Code(s). See
Annex II Code list 8n..2
bIdentity  of
Transport UnitsR Enter the registration number of the
transport unit(s)an..35
cIdentity  of
CommercialSealD ‘R’ if commercial seals
are usedProvide  the  identification  of  the
commercial seals, if used to seal thetransport unitan..35
dSeal
InformationO Provide any additional information
concerning these commercial seals (e.g.type of seals used)an..
350
eSeal
Information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
fComplementary
InformationO Provide any additional information
concerning the transport, e.g. identity ofany subsequent transporter, informationconcerning subsequent transport unitsan..
350
gComplementary
Information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
10 E-AD Body R A separate data group must be used for
each product composing the consignment999x
aBody Record
UniqueReferenceR Provide a unique sequential number,
starting with 1n..3
bExcise Product
CodeR Provide the applicable excise product
code, see Annex II, Code list 11an..4
cCN Code R Provide the CN Code applicable at the
date of submission of the splitting
operationn8AB C D E F G
                  EXCISE DUTY               [CAP. 382.       151
dQuantity R Provide quantity (expressed in the unit of
measurement associated with the productcode - See Annex II, tables 11 and 12)For a movement to a registered consigneereferred to in Article 19(3) of Directive2008/118/EC, the quantity shall notexceed  the  quantity  which  he  isauthorised to receiveFor  a  movement  to  an  exemptedorganisation referred to in Article 12 ofDirective 2008/118/EC, the quantity shallnot exceed the quantity registered in theexcise duty exemption certificaten..
15,3
e Gross Weight R P ro vi d e t h e g ro ss we ig h t o f th e
consignment (the excisable goods withpackaging)n..
15,2
fNet Weight R Provide the weight of the excisable goods
without packagingn..
15,2
iFiscal Mark O Provide any additional information
concerning the fiscal marks required by
the Member State of destinationan..
350
jFiscal  Mark
_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
kFiscal  Mark
Used flagD ‘R’ if fiscal marks are
usedProvide ‘1’ if the goods contain or carry
fiscal marks or ‘0’ if the goods do notcontain or carry fiscal marksn1
oDensity C ‘R’ if applicable for the
excise good in questionProvide the density at 15°C, if applicable
in accordance with the table in Annex II,Code list 11n..5,2
pCommercial
DescriptionO The Member State of
dispatch may decide tomake this data requiredProvide the commercial description of the
goods in order to identify the productstransportedan..
350
qCommercial
Description_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
rBrand Name of
ProductsD ‘R’ if the excisable goods
have a brand nameProvide the brand name of the goods, if
applicablean..
350
sBrand Name of
Products _LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
11 PACKAGE 99x
aKind  of
Packages CodeR Provide the kind of package, using one of
the codes in Annex II, Code list 9a2
bNumber  of
PackagesC ‘R’ if marked ‘Countable’ Provide the number of packages if the
packages are countable in accordancewith Annex II, Code list 9n..15
cIdentity  of
Commercial
SealD ‘R’ if commercial seals
are usedProvide  the  identification  of  the
commercial seals, if used to seal the
packagesan..35
dSeal
InformationO Provide any additional information
concerning these commercial seals (e.g.
type of seals used)an..
350
eSeal
Information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2AB C D E F G
 152        CAP. 382. ]                         EXCISE DUTY
    T able 6
   (referred to in Article 7 and Article 8(3))
     Report of receipt/Report of export
AB C D E F G
1 ATTRIBUTE R
aDate and Time
of Validation ofReport  ofReceipt/ExportC To be provided by the
competent authorities ofthe  Member  State  ofdestination/export uponvalidation of the Reportof  receipt/Report  ofexportThe addressed time is local time date
Time
2E X C I S E
MOVEMENTe-ADR
aARC R Provide the ARC of the e-AD
See Annex II, Code list 2an21
bSequence
NumberR Provide the sequence number of the e-AD n..5
3T R A D E R
ConsigneeR
aTrader
IdentificationC - ‘R’ for Destination Type
Code 1, 2, 3 and 4
- ‘O’ for Destination
Type Code 6
-  Does  not  apply  forDestination Type Code 5(See Destination Type
Codes in box 1a of Table1)For Destination Type Code:
- 1, 2, 3 and 4: provide a valid SEED
registration number of the authorisedwarehousekeeper or registered consignee- 6: provide the V AT identificationnumber of the person representing theconsignor at the office of exportan..16
bTrader Name R an..
182
cStreet Name R an..65
dStreet Number O an..11
ePostcode R an..10
fCity R an..50
gNAD_LNG R Provide the la nguage code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
4 TRADER Place
of DeliveryC - ‘R’ for Destination Type
Code 1 and 4- ‘O’ for Destination
Type Code 2, 3 and 5
(See Destination Type
Codes in box 1 a of Table1)Provide the actual place of delivery of the
excisable goods
aTrader
IdentificationC - ‘R’ for Destination Type
Code 1- ‘O’ for Destination
Type Code 2, 3 and 5
(See Destination Type
Codes in box 1a of Table1)For Destination Type Code:
- 1: provide a valid SEED registrationnumber of the authorised tax warehouseof destination-  2,  3  and  5:  provide  the  V ATidentification number or any otheridentifieran..16
bTrader Name C - ‘R’ for Destination Type
Code 1, 2, 3 and 5
- ‘O’ for Destination
Type Code 4
(See Destination Type
Codes in box 1a of Table1)an..
182
                  EXCISE DUTY               [CAP. 382.       153
cStreet Name C For box 4 c, 4e and 4 f:
- ‘R’ for Destination TypeCode 2, 3, 4 and 5- ‘O’ for Destination
Type Code 1
(See Destination Type
Codes in box 1a of Table1)an..65
dStreet Number O an..11
ePostcode C an..10
fCity C an..50
gNAD_LNG C ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
5O F F I C E  o f
DestinationC ‘R’ for Destination Type
Code 1, 2, 3, 4, 5 and 8(See Destination Type
Codes in box 1a of Table1)
aOffice
ReferenceNumberR Provide the code of the office of the
competent authorities in the MemberState of destination responsible for excise
control at the place of destination. See
Annex II, Code list 5.an8
6R E P O R T  o f
Receipt/ExportR
aDate of arrival
of the excisablegoodsR The date at which the movement ends in
accordance with Article 20(2) ofDirective 2008/118/ECDate
bGlobal
Conclusion ofReceiptR The possible values are:
1 = Receipt accepted and satisfactory2  =  Receipt  accepted  althoughunsatisfactory3 = Receipt refused4 = Receipt partially refused21 = Exit accepted and satisfactory22  =  Exit  accepted  althoughunsatisfactory23 = Exit refusedn..2
cComplementary
informationO Provide any additional information
concerning the receipt of the excisablegoodsan..
350
dComplementary
information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2
7R E P O R T  o f
Receipt/ExportBODYC ‘R’ if the value of the
Global Conclusion ofReceipt is other than 1and 21 (see box 6 b)999X
aBody Record
UniqueReferenceR Provide the Body Record Unique
Reference of the associated e-AD (box17a of Table 1) related to the excise
product for which one of the codes other
than 1 and 21 is applicablen..3
bIndicator  of
Shortage  or
ExcessD ‘R’ when a shortage or
excess is detected for the
Body Record concernedPossible values are:
S = Shortage
E = Excess
a1
cObserved
Shortage  orExcessC ‘R’ if Indicator in box 7 b
is givenProvide quantity (expressed in the unit of
measurement associated with the productcode - See Annex II, tables 11 and 12)n..
15,3
dExcise Product
CodeR Provide the applicable excise product
code, see Annex II, Code list 11an4
eRefused
QuantityC ‘R ’ if th e Gl o b al
Conclusion of Receiptcode is 4 ( see box 6b )Provide quantity for each body record for
which excisable goods are refused(expressed in the unit of measurementassociated with the product code — See
Annex II, tables 11 and 12)n..
15,3AB C D E F G
 154        CAP. 382. ]                         EXCISE DUTY
      7.1 UNSATISFAC-
TORY
REASOND ‘R’ for each body record
for which the GlobalConclusion of Receiptcode 2, 3, 4, 22 or 23applies ( see box 6b )9X
a Unsatisfactory
ReasonR Possible values are:
0 = Other1 = Excess2 = Shortage3 = Goods damaged4 = Broken seal5 = Reported by ECS (Export ControlSystem)6 = One or more body records withincorrect valuesn1
bComplementary
InformationC -  ‘R’  if  Unsatisfactory
Reason Code is 0- ‘O’ if UnsatisfactoryReason Code is 3, 4 or 5
(see box 7.1a )Provide any additional information
concerning the receipt of the excisablegoodsan..
350
cComplementary
Information_LNGC ‘R’ if corresponding text
field is usedProvide the language code presented in
Annex II, Code list 1 to define the
language used in this data groupa2AB C D E F G
                  EXCISE DUTY               [CAP. 382.       155
          ANNEX II
        (referred to in Article 2)
      Lists of codes
1. LANGUAGE CODES
These codes are extracted from the standard ISO 639.1 (Alpha-2 codes); in addition, two
out-of-standard codes have been added to be used in conjunction  with a Latin character
version of languages using a non-Latin character set, i.e.:
- bt - Bulgarian (Latin character)- gr - Greek (Latin character)
Code Description
bg Bulgarianbt Bulgarian (Latin character)cs Czechda Danishnl Dutchen Englishet Estonianfi Finnishfr Frenchga Gaelicgr Greek (Latin character)de Germanel Greekhu Hungarianit Italianlv Latvianlt Lithuanianmt Maltesepl Polishpt Portuguesero Romaniansk Slovaksl Slovenian (Slovene)es Spanishsv Swedish
 156        CAP. 382. ]                         EXCISE DUTY
2. ADMINISTRATIVE REFERENCE CODE
Field Content Field type Examples
1 Year Numeric 2 052 Identifier of the MS where the e-AD
was initially submittedAlphabetic 2 ES
3 Nationally assigned, unique code Alphanumeric 16 7R19YTE17UIC8J4 5
4 Check digit Numeric 1 9
Field 1 is last two digits of year of formal acceptance of move ment.
Field 3 must be filled with a unique identifier per EMCS moveme nt. 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 STATESMust 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, a dopted by the Working Party
on Facilitation of International Trade Procedures, Geneva, Janu ary 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 C ode list 3) followed by a
6-digit alphanumeric national number, example IT0830AB.
6. GUARANTOR TYPE CODE
Code Description
1 Consignor2 Transporter3 Owner of the Excise products4 Consignee12 Joint guarantee of the consignor and of the transporter13 Joint guarantee of the consignor and of the owner of the Exci se products
14 Joint guarantee of the consignor and of the consignee23 Joint guarantee of the transporter and of the owner of the Ex cise products
24 Joint guarantee of the transporter and of the consignee34 Joint guarantee of the owner of the Excise products and of th e consignee
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 Exci se products and of the
consignee
1234 Joint guarantee of the consignor, of the transporter, of th e owner of the Excise
products and of the consignee
7. TRANSPORT MODE CODE
Code Description
0 Other
                  EXCISE DUTY               [CAP. 382.       157
1 Sea Transport
2 Rail transport3 Road transport4 Air transport5 Postal consignment7 Fixed transport installations8 Inland waterway transport8. TRANSPORT UNIT CODE
Code Description
1 Container2 Vehicle3 Trailer4 Tractor9. PACKAGING CODESUse the codes of Annex 38, box 31 of Regulation (EEC) No 2454/9 3
10. CANCELLATION REASON CODE
Code Description
0 Other1 Typing error2 Commercial transaction interrupted3 Duplicate e-AD4 The movement has not begun at the date of dispatch11. EXCISE PRODUCT
EPC CAT UNIT Description A P D
T200 T 4 Cigarettes, as defined in Articles 4(1) and 7(2) of
Council Directive 95/59/ECNNN
T300 T 4 Cigars and cigarillos, as defined in Articles 3 and 7(1)
of Directive 95/59/ECNNN
T400 T 1 Fine-cut tobacco for the rolling of cigarettes, as define d
in Article 6 of Directive 95/59/ECNNN
T500 T 1 Other smoking tobacco, as defined in accordance with
Articles 5 and 7(2) of Directive 95/59/ECNNN
B000 B 3 Beer, as defined in Article 2 of Directive 92/83/EEC Y Y N
W200 W 3 Still wine and still fermented beverages other than wine
and beer, as defined in Articles 8(1) and 12(1) ofDirective 92/83/EECYNN
W300 W 3 Spar kling wine and sparkling fermented beverages
other than wine and beer, as defined in Article 8(2) and12(2) of Directive 92/83/EECYNN
I000 I 3 Intermediate products, as defined in Article 17 of
Directive 92/83/EECYNN
S200 S 3 Spirituous beverages, as defined in Article 20, first,
second and third indent of Directive 92/83/EECYNN
S300 S 3 E thyl alcohol, as defined in Article 20, first indent of
Directive 92/83/EEC, falling within CN codes 2207 and2208, other than spirituous beverages (S200)YNNCode Description
 158        CAP. 382. ]                         EXCISE DUTY
S400 S 3 Partially denatured alcohol, falling within Article 20 of
Directive 92/83/EEC, being alcohol which has beendenatured but which does not yet fulfil the conditions tobenefit from the exemption foreseen in Article 27(1)(a)or (b) of that Directive, other than spirituous beverages(S200)YNN
S500 S 3 Products containing ethyl alcohol, as defined in Article
20, first indent of Directive 92/83/EEC, falling withinCN codes other than 2207 and 2208YNN
E200 E 2 Vegetable and animal oils - Products falling within CN
codes 1507 to 1518, if these are intended for use asheating fuel or motor fuel (Article 20(1)(a) of CouncilDirective 2003/96/EC)NNY
E300 E 2 Mineral oils (energy products) - Products falling within
CN codes 2707 10, 2707 20, 2707 30, and 2707 50(Article 20(1)(b) of Directive 2003/96/EC)NNY
E410 E 2 Leaded petrol falling within CN codes 2710 11 31,
2710 11 51 and 2710 11 59 (Article 20(1)(c) ofDirective 2003/96/EC)NNY
E420 E 2 Unleaded petrol falling within CN codes 2710 11 31,
2710 11 41, 2710 11 45 and 2710 11 49 (Article20(1)(c) of Directive 2003/96/EC)NNY
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)NNY
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)NNY
E450 E 2 Kerosene, unmarked falling w ithin CN codes 2710 19
21 and 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC)NNY
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)NNY
E470 E 1 Heavy fuel oil fa lling within CN codes 2710 19 61 to
2710 19 69 (Article 20(1)(c) of Directive 2003/96/EC)NNN
E480 E 2  Products falling within CN codes 2710 11 21, 2710 11
25, 2710 19 29 in bulk commercial movements (Article20(1)(c) of Directive 2003/96/EC)NNY
E490 E 2 Products falling within CN codes 2710 11 to 2710 19
69, not specified above, except products falling withinCN codes 2710 11 21, 2710 11 25, 2710 19 29 otherthan in bulk commercial movements (Article 20(1)(c)of Directive 2003/96/EC)NNY
E500 E 1 Liquefied petroleum gases and other gaseous
hydrocarbons (LPG) of CN codes 2711 12 11 to 271119 00 (Article 20(1)(d) of Directive 2003/96/EC)NNN
E600 E 1 Saturated acyclic hydrocarbons falling within CN code
2901 10 (Article 20(1)(e) of Directive 2003/96/EC)NNN
E700 E 2 Cyclic hydrocarbons falling within CN codes 2902 20,
2902 30, 2902 41, 2902 42, 2902 43 and 2902 44(Article 20(1)(f) of Directive 2003/96/EC)NNY
E800 E 2 Products falling within CN code 2905 11 00 (methanol
(methyl alcohol)), which are not of synthetic origin, ifthese are intended for use as heating fuel or motor fuel(Article 20(1)(g) of Directive 2003/96/EC)NNYEPC CAT UNIT Description A P D
                  EXCISE DUTY               [CAP. 382.       159
Added by:
VII.2022.66.PART I
The additional codes to the  Taric Codes for:
(a) alcohol and alcoholic beverages as listed in the Second
Schedule;
(b) energy products as listed in the Fourth Schedule; and (c) goods listed in the Eighth Schedule,
shall be applicable as the additional codes for these above-
mentioned products in their entirety as Part I of the Sixth Sch edule
to this Act. E910 E 2 Fatty-acid mono-alkyl esters, containing by volume
96,5% or more of esters (FAMAE) falling within CNcode 3824 90 99 (Article 20(1)(h) of Directive 2003/96/EC)NNY
E920 E 2 Products falling within CN code 3824 90 99, if these
are intended for use as heating fuel or motor fuel -others than Fatty-acid mono-alkyl esters, containing byvolume 96,5% or more of esters (FAMAE) (Article20(1)(h) of Directive 2003/96/EC)NNY
Note: The CN Codes used in the table for energy products are th ose of Commission
Regulation (EC) No 2031/2001 (OJ L 279, 23.10.2001)
Legend of columns:EPC Excise Product CodeCAT Excise product categoryUNIT 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 MEASUREMENTUnit of measurement code Description1K g2 Litre (temperature of 15°C)3 Litre (temperature of 20°C)4 1 000 itemsEPC CAT UNIT Description A P D
 160        CAP. 382. ]                         EXCISE DUTY
Added by:
L.N.270 of 2017.
Amended by:
VII.2018.81.SEVENTH SCHEDULE
(Article 16 and Article 16A)
- Alcohol and alcoholic beverages regulated by the Second
Schedule to this Act;
- Manufactured tobacco regulated by the Third Schedule to this
Act; and
- Energy products regulated by the Fourth Schedule to this Act. 
Added by:
L.N.270 of 2017.
Amended by:
VII.2018.82.EIGHTH SCHEDULE
(Article 16A)
- All cements regulated by Schedule Five A to this Act;- Pneumatic Tyres regulated by Schedule Five B to this Act;- Waters regulated by Schedule Five C to this Act;- Chewing gum regulated by Schedule Five D to this Act;- Non-alcoholic beverages regulated by Schedule Five E to this
Act;
- Plastic sacks and bags regulated by Schedule Five F to this Ac t;
- Toiletries and washing preparations regulated by Schedule Five
G to this Act; and
- Construction components and other fixtures regulated by
Schedule Five H to this Act.
Added by:
XVIII.2021.56.NINTH SCHEDULE
(Article 16)
The amendments that may be made in the declaration, as
provided in paragraph (iii) of the proviso to paragraph (i) of sub-
article (1) of article 16 and in paragraph (iii) of the proviso  to sub-
article (7) of article 16, are only those which amend:
1. The origin of the good.2. The freight of the good.3. The constituent material of the good.
                  EXCISE DUTY               [CAP. 382.       161
4. The insurance of the good.
Any other amendment in the declaration shall be deemed to tend
to make the declaration applicable to other goods, other thanthose originally declared.