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EXCISE DUTY ACT (CAP. 382)Excise Duty Act (Amendment of Sixth Schedule) Regulations,2010
IN exercise of the powers conferred by article 13 of the Excise Duty Act, the Minister of Finance, the Economy and Investment has made the following regulations:
1. (1) The title of these regulations is the Excise Duty Act (Amendment of Sixth Schedule) Regulations, 2010 and they shall be read and construed as one with the Sixth Schedule to the Excise Duty Act, hereinafter referred to as “the Sixth Schedule”.(2) These regulations shall come into force on such dates as the Minister responsible for finance may, by notice in the Gazette, establish.
2. In Part B of the Sixth Schedule, in regulation 10 sub- regulation (2) thereof, for the words “one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69)” there shall be substituted the words “twenty-five thousand euro (25,000)”.3. In Part C of the Sixth Schedule, in regulation 12 sub- regulation (3) thereof, for the words “one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69)” there shall be substituted the words “twenty-five thousand euro (25,000)”.4. Part D of the Sixth Schedule shall be amended as follows:(a) in regulation 14, for the words “one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69)” there
shall be substituted the words “twenty-five thousand euro (25,000)”;
(b) for regulation 17 there shall be substituted the following:
Title and commencement.
Amends Part B of the
Sixth Schedule.
Amends Part C of the
Sixth Schedule.
Amends Part D of the
Sixth Schedule.
B 1014 VERŻJONI ELETTRONIKA
“17A. (1) In accordance with regulations 13 and 14 of the Excise Goods Regulations, gas oils falling within HS Codes 2710.19.41.00,
2710.19.45.00 and
2710.19.49.00 and kerosene falling within HS Code
2710.19.25.00 when sold or supplied under any duty suspension as provided for in the Fourth Schedule to the Act, shall be fiscally
marked.
(2) (a) Each of the follow ing s ubs tances s hall constitute a fiscal marker:
(i) for gas oils, excluding gas oils intended to be used for heating purposes -
(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]4- (phenylazo)aniline defined in the Colour Index as Solvent Yellow 124, and
(bb) Any red dye.
(ii) for gas oils intended to be used for heating purposes and kerosene –
(aa) N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]4- (phenylazo)aniline defined in the Colour Index as Solvent Yellow 124, and
(bb) Any blue anthraquinone dye.
proportions:
(b) The markers shall be added in the following
(i) for gas oils, excluding gas oils intended to be used for heating purposes –
(aa) not less than 6 milligrams but not more than 9 milligrams of N-Ethyl-N-[2-(1isobutoxy-ethoxy) ethyl] - 4-(phenylazo) aniline
per litre of mineral oil, and
( b b ) n o t l e s s t h a n s u c h q u a n t i t y o f a r e d d y e a s g i v e s a c o l o u r i n t e n s i t y, a
s m e a s u r e d i n a s p e c t r o p h o t o m e t e r a t 5 0 0 – 5 4 0 n a m o m e t r e s , corresponding to 5 milligrams
of 1-[4(phenylazo) phenylazo]2-[ethylamino]naphtalene per litre of mineral oil;
(ii) for gas oils intended to be used for heating purposes and kerosene -
(aa) not less than 6 milligrams but not more than 9 milligrams of N-Ethyl-N-[2-(1isobutoxy-ethoxy) ethyl] - 4 - (phenylazo) aniline
per litre of mineral oil, and
( b b ) n o t l e s s t h a n s u c h q u a n t i t y o f a b l u e anthraquinone dye as gives a colour intensity, as measured
in a spectrophotometer at 630 nanometres, corresponding to 5 milligrams of C.I. Solvent Blue 79, as defined in the Colour Index,
per litre of mineral oil.
1 7 B . ( 1 ) T h e r e s h a l l b e a d d e d a n a t i o n a l chemical marker, hereinafter referred to as “the marker”,
to all mineral oils identified by the Comptroller of Customs by means of an order in the Gazette and intended for release for consumption.
(2) The marker shall be supplied to the tax warehouse keepers by the Department of Customs against compensation. The compensation
charged shall cover the costs of the product to the Department.
(3) The marker shall be added to such mineral oils utilising dosing pumps in the proportions as directed by the Comptroller of
Customs.
(4) No such mineral oils may be released for consumption unless so marked.”;
(c) in regulation 18, for the words “regulation
17(1)” there shall be substituted the words “regulation 17A (1)”;
(d) in regulation 19, for the words “regulation 17 (2) b” there shall be substituted the words “regulation 17A (2) (b)”;
and
(e) in regulation 23, for the words “regulation
17” wherever they occur there shall be substituted the words
“regulation 17A”.
B 1015
B 1016 VERŻJONI ELETTRONIKA
Amends Part E of the
Sixth Schedule.
Amends Part F of the
Sixth Schedule.
Amends Part G of
Sixth Schedule.
5. In Part E of the Sixth Schedule, in Schedule II thereof, immediately after paragraph 12 thereof there shall be added the following new paragraph:“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).”.
6. In Part F of the Sixth Schedule, in regulation 10 sub- regulation (3) thereof, for the words “one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69)” there shall be substituted the words “twenty-five thousand euro (25,000)”.7. In Part G of the Sixth Schedule, in regulation 6 sub- regulation (4) thereof, for the words “one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69)” there shall be substituted the words “twenty-five thousand euro (25,000)”.Ippubblikat mid-Dipartiment tal-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbugħ fl-Istamperija tal-Gvern fuq karta riċiklata — Printed at the Government Printing Press on recycled paper <.. image removed ..>
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