B 927
B 927
L.N. 177 of 2022
EXCISE DUTY ACT
(CAP. 382)
Excise Duty Act (Amendment of the Second, Third and Fourth 
Schedules) Regulations, 2022
IN EXERCISE of the powers conferred by article 13(5) of the
Excise Duty Act, the Minister responsible for customs, has made  the
following regulations:-
Citation, scope 
and commencement.
Cap. 382.1. (1) The title of these regulations is the Excise Duty Act
(Amendment of the Second, Third and Fourth Schedules) Regulations,
2022 and these regulations shall be read and construed as one w ith the
Second Schedule, Third Schedule and Fourth Schedule to the Exci se
Duty Act, hereinafter in these regulations referred to as "the SecondSchedule", "the Third Schedule" and "the Fourth Schedule" respe ctively.
(2) The scope of these regulations is to transpose articles 2 and
3 of Council Directive (EU) 2019/2235 of 16 December 2019amending Directive 2006/112/EC on the common system of valueadded tax and Directive 2008/118/EC concerning the general
arrangements for excise duty as regards defence efforts within the
Union framework.
(3) These regulations shall come into force on the 30th June
2022.
Amends the 
Second Schedule.2. Immediately after paragraph 2f, under the title
"EXEMPTIONS", in the first column of the Second Schedule, there
shall be added the following new paragraph:
"3. when used by the armed forces of any Member State,
other than Malta, for the use of those forces, for the civilian  staff
accompanying them or for supplying their messes or canteenswhen such forces take part in a defence effort carried out for the
implementation of a Union activity under the common securityand defence policy.".
Amends the 
Third Schedule.3. Immediately after the last item "Tobacco products to be
sold for immediate consumption onboard ships or aircraft travel ling to
another EU country.", under the title "EXEMPTIONS" in the first
column of the Third Schedule, there shall be added the followin g new
item:
VERŻJONI ELETTRONIKA
B 928
________________________________________________________________________________________________________________________
Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbugħ fl-Istamperija tal-Gvern fuq karta FSC — Printed at the Government Printing Press on FSC certified paper
Prezz /Price
€0.18B 928
"Tobacco products used by the armed forces of any
Member State, other than Malta, for the use of those forces, fo r
the civilian staff accompanying them or for supplying their
messes or canteens when such forces take part in a defence effo rt
carried out for the implementation of a Union activity under th e
common security and defence policy.".
Amends the 
Fourth 
Schedule.4. Immediately after the title "Part D REDUCED EXCISE
DUTY RATES" in the first column of the Fourth Schedule, there shall
be added the following new paragraph: 
"Part E EXEMPTIONS
All products in this schedule are exempt from duty when
used by the arme d forces of any Member Sta te, other than Malta,
for the use of those forces, for the civilian staff accompanyin g
them or for supplying their messes or canteens when such forces
take part in a defence effort car ried out for the implementation of
a Union activity under the common security and defencepolicy.".
VERŻJONI ELETTRONIKA