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Excise Duty Act (Cap. 382) Excise Duty Act (Amendment Of Schedules) Regulations, 2004 (L.N. 11 Of 2004 )

EXCISE DUTY ACT (CAP. 382)
Excise Duty Act (Amendment of Schedules) Regulations, 2004
IN exercise of the powers conferred by subarticle (5) of article 13 of the Excise Duty Act, the Minister of Finance and Economic Affairs has made the following regulations>—

Citation.

Insertion of Annex in Fifth Schedule.

Amends the Excise

Goods Regulations.

1. The title of these regulations is the Excise Duty Act (Amendment of Schedules) Regulations, 2004 and shall be read and construed as one with the Excise Duty Act, hereinafter referred to as “the Act”.
2. The Annex contained in the Schedule hereto is to be inserted after Part F of the Fifth Schedule to the Act.
3. (1) In subregulation (3)(b) of regulation 12 in the Excise Goods Regulations delete the word “a document” and insert the words “the Internal Administrative Accompanying Document (IAAD) as specified in the Annex after the Fifth Schedule”.
(2) In subregulation (3)(c) of regulation 12 in the Excise Goods Regulations delete the word “such document” and insert the words “the Internal Administrative Accompanying Document (IAAD) as specified in the Annex after the Fifth Schedule”.
(3) Immediately after subregulation (2) of regulation 17 in the Excise Goods Regulations contained in Part A of the Fifth Schedule to the Act there shall be inserted the following>

“Empower- ment to act as Police Officer.

18. Every excise officer shall, in addition to the powers and duties assigned to him under the Act be empowered to exercise all the powers and duties as are by law vested in an officer of the Executive Police in any place in connection with an offence committed 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 of
inspector of Police shall only be exercisable by officials not below the rank of Officer I.”.
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4. Regulation 17 in the Mineral Oils Regulations contained in Substitution of
the Fifth Schedule to the Act shall be deleted and substituted with the regulation 17 in the
following>–

Regulations.

“Fiscal marking of gas oils and kerosene.

Establishment of

fiscal markers.

Proportions of markers.

17. (1) In accordance with regulations 13 and 14 of the Excise Goods Regulations gas oils falling within HS Codes
2710.19.41.00, 2710.19.45.00 and 2710.19.49.00 and kerosene falling within HS Code 2710.19.25.00 when sold or supplied under any duty suspension as provided for in the Fourth Schedule to the Act, shall be fiscally marked.
(2) (i) Each of the following substances shall constitute a fiscal marker>
(a) for gas oils –

(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4- (phenylazo)aniline defined in the Colour Index as Solvent Yellow 124, and

(bb) Any red dye.

(b) for kerosene -

(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4- (phenylazo)aniline defined in the Colour Index as Solvent Yellow 124, and

(bb) Any blue anthraquinone dye.

(ii) The markers shall be added in the following proportions>
(a) for gas oils –

(aa) not less than 6 milligrams but not more than

9 milligrams of N-Ethyl-N-[ 2-(1-isobutoxy- ethoxy)ethyl]-4-(phenylazo)aniline per litre of mineral oil, and
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Time of marking.

Use of composite solution.

Storage of markers.

(bb) not less than such quantity of a red dye as gives a colour intensity, as measured in a spectrophotometer at

500 – 540 namometres, corresponding to 5 milligrams of
1-[4(phenylazo)phenylazo]-2-[ethylamino]naphtalene per litre of mineral oil.
(b) for kerosene –

(aa) not less than 6 milligrams but not more than

9 milligrams of N-Ethyl-N-[2-(1-isobutoxy- ethoxy)ethyl]-4-(phenylazo)aniline per litre of mineral oil, and

(bb) not less than such quantity of a blue anthraquinone dye as gives a colour intensity, as measured in a spectrophotometer at 630 nanometres, corresponding to 5 milligrams of C.I. Solvent Blue 79, as defined in the Colour Index, per litre of mineral oil.

18. Except as otherwise provided in regulations made by the Minister, oil must be marked before delivery for use of that oil as prescribed in regulation 17(1).
19. The prescribed markers may be added to gas oils or kerosene, as approriate, individually or in the form of a composite solution provided any composite solution is added in such quantity as to ensure the presence of each marker in the quantity prescribed in regulation 17 (2)(ii).
20. (1) The warehousekeeper of any premises where marking occurs must keep any marker –
(a) separately from all other substances< and
(b) except when removed for immediate use, in containers bearing a description of their contents.
(2) At the end of each month, the warehousekeeper of any premises where marking occurs must –
(a) take stock of the markers that he stores for use or that are in use at those premises<

Storage of marked oil.

Labelling of delivery points for marked oil.

Particulars to be recorded on delivery notes.

Prohibitions relating to prescribed markers.

Prohibition relating to other markers.

Prohibition on importation

(b) make a written record of that stocktake<
(c) preserve that written record for not less than
6 years.
21. Marked oil must be stored separately from unmarked oil.
22. Any drum, storage tank or other container or any delivery pump or pipe must bear an indelible notice to the effect that where it contains, or is an outlet for, any gas oil or kerosene marked under regulation 17, such oil is not to be used as road fuel.
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 statement to the effect that such oil is not to be used as road fuel.
24. (1) No oil may be marked except in the circumstances prescribed by regulation 17.
(2) No marker may be removed from any oil.
(3) No substance calculated to impede the identification of any marker may be added to any oil.
25. No person may add any chemical identifier or dye other than a marker to any gas oil or kerosene required by regulation 17 to be marked.
26. No oil of a description required by regulation 17 to be marked may be imported where there has been added
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of certain oil. any substance calculated to impede the identification of any

marker.

Offences, penalties and forfeiture.

27. (a) Where any person contravenes regulations 25 and 26, he shall be guilty of an offence and shall for every such offence be liable, on conviction to a fine (multa) as prescribed under article 16 of the Act and any oil to which
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such a chemical identifier or dye has been added shall be liable to forfeiture as prescribed under article 17 of the Act.
(b) Any person found in any unlawful possession of oil marked as prescribed in regulation 17 shall be guilty of an offence and shall for every such offence be liable, on conviction to a fine (multa) as prescribed under Article 16 of the Act and any oil shall be liable to forfeiture as prescribed under article 17 of the Act.”.
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