L.S. 473.06 Regolamenti dwar l-Għoti ta’ Rifużjoni tal-Eko-kontribuzzjoni

(1)The title of these regulations is the Eco-Contribution (Granting of Refunds) Regulations.

(2)These regulations provide measures, procedures and guidance to the Eco-Contribution Act which aim to regulate the granting of refunds in respect of the eco-contribution paid by producers who participated in the recovery of waste during the years 2005 to 2008. 2.

(1)requires: In these regulations, unless the context otherwise ''the Act'' means the Eco-Contribution Act; ''approving body'' means the body constituted in terms of the Eco-Contribution (Exemptions) Regulations; ''authorised packaging waste recovery scheme'' or ''scheme'' shall h a v e t h e s a m e m ea n i n g a s t h a t a s s i g n e d t o i t i n t h e Wa s t e Management (Packaging and Packaging Waste) Regulations; Citation and scope. Cap.

1. Interpretation. Cap.
2. S.L. 473.05 S.L. 504.72 ''the Minister'' means the M ini ster responsible for waste management and includes, to the extent of the authority given, any person, including any approving body, authorised in that behalf for any purpose of the Act; ''recovery rate'' in terms of Schedule 2 means the percentage of waste recovered as a percentage of the total waste resulting from products shown in Schedule 1 and placed on the market by a producer; ''recovery of waste'' or ''recovery'' means the recovery and collection of waste from the market by delivery to a waste recovery facility for the subsequent re-use, recycling or reclamation thereof between the 1st January 2005 and the 31st December 2008; ''waste recovery facility'' means a waste recovery facility approved by the relevant competent authority engaged in the recovery of waste on a commercial basis in Malta or outside Malta.

(2)Any term not defined in these regulations shall have the same meaning as that assigned to it in the Act.

1. In cases of recovery of waste from products on which an eco-contribution is due or has been paid in terms of the Act, the producers of those products listed in Schedule 1 may, in accordance with these regulations, be granted a credit for any eco-contribution due or refund of the eco-contribution paid thereon, as applicable in Schedule
2. Recovery of waste. 2 [ S.L.473.06 Credit or refund mechanism. ECO-CONTRIBUTION (GRANTING OF REFUNDS) 4.

(1)A producer who, by participating in a scheme, recovered waste between the 1st January 2005 and the 31st December 2008 shall be entitled, to a credit against any ecocontribution due, or an equivalent refund of any eco-contribution paid on products which fall within the clusters of products listed in Schedule 1: Provided that the Minister may, upon the advice of the approving body, approve for such credit or refund a producer who has recovered waste alone during such period in terms of these regulations.

(2)The amount of credit or refund shall be calculated in terms of the applicable recovery rate in terms of Schedule 2.

(3)The amount of eco-contribution which may be credited or refunded to a producer in respect of any year or part thereof for which a claim is made in terms of these regulations shall be such amount being the smaller of the following: (

1. a)the eco-contribution which has been paid on products falling within the same cluster of products in Schedule 1 for such year or part thereof; or (
2. b)the expenses incurred by the producer in the recovery of waste, or in the case of producers participating in a scheme, the annual membership fee: Provided that in the case of a producer who has recovered waste alone during such period, such expenses shall be supplemented by audited documentary evidence.

(4)Where in lieu of credits, refunds are granted, such refunds due to a producer in terms of these regulations shall be paid by the Minister, provided all uncontested eco-contribution balances due have been paid. Competence of the approving body. 5. The approving body shall process and approve claims for credit or refund of eco-contribution made in terms of these regulations, and it shall regulate its own procedure for carrying out such functions. Claim for credit or refund. 6.

(1)A claim for a credit or refund of the eco-contribution paid may only be made by a producer registered under the Act for each year for which a claim for credit or refund is submitted.

(2)A claim for credit or refund shall be made on the form prescribed by the approving body and shall be accompanied by a declaration issued by a waste recovery facility confirming the quantity of waste recovered from the products placed on the market by a producer. The claim form shall be accompanied by such audited documentary evidence that certifies to the satisfaction of the approving body the quantity and nature of waste actually recovered from the products placed on the market by a producer.

(3)A claim for a credit or refund shall be made separately for each year and by not later than the 31st December 2011.

(4)The approving body shall process claims submitted in terms of this regulation provided all uncontested eco-contribution balances due have been paid and that further information requested ECO-CONTRIBUTION (GRANTING OF REFUNDS) [ S.L.473.06 3 under sub-regulation

(2)has been furnished.

(5)In processing a claim for a credit or refund under these regulations, the Approving Body may request the producer to submit further information in relation to such claim, including information relative to the quantity, type and quality of the products placed on the market and of the quantity, type and quality of waste recovered. 7. Without prejudice to the foregoing, a producer making a claim for a credit or refund submitted in terms of regulation 6 shall be required to: Records and statements. (

1. a)maintain, for all products in respect of which a claim is made, accurate records of product movements; (
2. b)consent and comply with all requests to monitoring, auditing, checking, and production for inspection any such records and any other documents relative to the recovery of waste from the products; and (
3. c)ensure compliance with all requirements of the Act and of regulations thereunder and with such other requests made by the approving body. 8.

(1)Where a claim for a credit or refund contains false or incorrect information and the producer does not correct such claim in accordance with the provisions of this regulation, such producer shall be liable to an administrative penalty equivalent to the higher of the amount of the refund being claimed and two hundred and thirty-three euro (€233). Incorrect claim for refund.

(2)A producer who has made any form of incorrect statement in a claim for a refund for any period may correct the said claim by the delivery of a corrected claim form not later than ten days from when the claim containing the incorrect statement was filed with the approving body, clearly indicating that the adjusted claim form replaces the claim furnished earlier: Provided that where a producer corrects a claim within the stipulated time period, he shall nonetheless be liable to an administrative penalty of two hundred and thirty-three euro (€233). 9.

(1)Where a claim for a credit or refund is made in a fraudulent or any other irregular manner, an administrative penalty equivalent to twenty per cent of the amount unduly claimed or received through such refund or credit shall become due, together with, in the case of a refund received or credit granted, the said amount, and interest at the rate of eight per cent (8%) per annum or part thereof and such interest shall start running from the date of payment of the amount unduly received to the date when such amount together with the administrative penalty and interest are paid to the approving body: Provided that the amount of such administrative penalty and interest taken together shall not exceed the amount obtained in a fraudulent or any other irregular manner.

(2)Where any amount of administrative penalty or interest due Fraudulent claims. 4 [ S.L.473.06 ECO-CONTRIBUTION (GRANTING OF REFUNDS) remains outstanding, the approving body shall suspend any refund or credit to the producer concerned until such penalty and interest have been paid. Liability and administrative penalties.

1. Any amount of administrative penalty due by a person under these regulations shall not relieve that person from a higher or a further penalty to which he may have become or may become liable in terms of any provision of the Act or regulations made thereunder. Enforcement.
2. The provisions of Parts VI and VII of the Act shall apply in respect of administrative penalties imposed in terms of these regulations and all reference therein to ''the authority'' or ''the competent authority'' shall be replaced by a reference to ''the approving body''. Right of appeal.
3. The provisions regulating appeals as set out in the Act shall be applicable to appeals from decisions of the approving body made to the Eco-Contribution Appeals Board, under these regulations. ECO-CONTRIBUTION (GRANTING OF REFUNDS) [ S.L.473.06 5 SCHEDULE 1 Regulation 3 Clusters of Products Rule for Interpretation

(1)The HS Code Numbers shown in the second column of the table below are based on the classification of goods in the Harmonized Commodity Description and Coding System, 1983, published by the Customs Co-Operation Council, Brussels.

(2)The products falling under the HS Code Numbers indicated in the table below are described in the First Schedule to the Act and such descriptions are based on the nomenclature for the Harmonized System and shall be interpreted in accordance with the Explanatory Notes to the Harmonized System, published by the Customs Co-Operation Council, Brussels.

(3)Unless otherwise provided in this Schedule, only finished products falling within the HS Code Numbers indicated in the second column of the table below shall be deemed to fall within the respective cluster of products indicated in the first column of the tables below. Carboys, bottles, flasks, jars and other containers made of plastic, glass or metal, containing any of the following beverages: Clusters of products Waters, including natural or artificial mineral waters and aerated waters not containing added sugar or other sweetening matter nor flavoured; ice and snow Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 Beer made from malt Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances Other fermented beverages (for example, cider perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and nonalcoholic beverages, not elsewhere specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages HS Code Number 2201 2202 2203 2204 2205 2206 2208 Empty carboys, bottles, flasks, jars and other containers made of plastic, glass or metal under the following: Clusters of products Articles for the conveyance or packaging of beverages Articles for the conveyance or packaging of beverages Cans of aluminium for the conveyance or packaging beverages HS Code Number 3923 7010 7612 6 [ S.L.473.06 ECO-CONTRIBUTION (GRANTING OF REFUNDS) Toiletries and washing preparations, under the following headings: Clusters of products HS Code Number 3303 Perfumes and toilet waters Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. But excluding unscented nursery powder packed in cartons of a weight not exceeding 70 grams and hand and body lotion in containers not exceeding 50ml 3304 Preparations for use on the hair, but excluding items falling under heading 3305 10 00 3305 Shampoos, in containers exceeding 50 ml 3305 10 00 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages 3306 Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumer, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. But excluding bath and shower gel in containers not exceeding 50 ml 3307 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401, not including preparations of heading 3402 20 or of heading 3402 90 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401, carried under heading 3402 20 or of heading 3402 90 3402 ECO-CONTRIBUTION (GRANTING OF REFUNDS) [ S.L.473.06 SCHEDULE 2 Regulation 4

(2)Percentage Recovery Rate Recovery Rate (%) 25 - 29 30 - 34 35 - 39 40 - 44 45 - 49 50 - 54 55 - 59 60 - 64 65 - 69 70 - 74 75 - 79 80 or more Credit / Refund (%) 5 15 30 40 45 50 55 60 65 70 75 80 7