The term ‘sparkling fermented beverages’ covers all products falling within Customs Tariff Heading No.
\n2206 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’ above which: are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more, have an actual alcoholic strength by volume exceeding 1.2% vol., but not exceeding 13% vol., €20 per 1000 litres EXCISE DUTY have an actual alcoholic strength by volume exceeding 13%, but not exceeding 15% vol., provided that the alcohol contained in the product is entirely of fermented origin.
\n3.
\nThe term \"other sparkling fermented beverages\" covers all products falling within CN codes 2206 00 31 and 2206 00 39 as well as products falling within CN codes 2204 10, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 29 10 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 excess pressure due to carbon dioxide in solution of three (3) bar or more; – have an actual alcoholic strength by volume exceeding one point two per cent (1.2%) vol., but not exceeding thirteen per cent (13%) vol.; – have an actual alcoholic strength by volume exceeding thirteen per cent (13%) vol., but not exceeding fifteen per cent (15%) vol., provided that the alcohol contained in the product is entirely of fermented origin.
\nINTERMEDIATE 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 within Customs Tariff Heading Nos. 2204, 2205 and 2206 but not mentioned under Beer or Wine of Fresh Grapes or Fermented Beverages above.
\nNOTE: Still fermented beverages falling within the scope of paragraph 1 under Fermented Beverages which have an actual alcoholic strength exceeding 5.5% vol., and which are not entirely of fermented origin, and any sparkling fermented beverages falling within the scope of paragraph 2 under Fermented Beverages which have an actual alcoholic strength exceeding 8.5% vol., and which are not entirely of fermented origin are to be treated as Intermediate Products.
\nETHYL ALCOHOL 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 another chapter of the Customs Tariff, products of Customs Tariff Heading Nos. 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22% vol., €0.136 per % vol. per litre EXCISE DUTY potable spirits containing products, whether in solution or not.
\nEXEMPTIONS The products described in this Schedule are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
\nDecember 2019 laying down the general arrangements for excise duty (recast); b. when used as part of the manufacturing process of any product not for human consumption, provided the alcohol has been denatured in accordance with the requirements of any Member State for the given use.
\nT h i s e x e m p ti o n sh a l l a p pl y wh e n su c h d e na tu r e d alcohol:
\nEXCISE DUTY 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; f. in the manufacture of food supplements defined by Directive 2002/46/EC of the European Parliament and of the Council containing ethyl alcohol, if the unit packet of the food supplement released for consumption does not exceed 0,15 litres and food supplements are placed on the market pursuant to Article 10 of Directive 2002/46/EC.
\nDENATURANTS approved by the Commissioner 1.
\nIn the manufacture of Mineralised Methylated Spirit the denaturant should be composed of:
\nBase:
\n2.
\nIn the manufacture of Industrial Methylated Spirit the denaturant should be composed of:
\nBase:
\nIn the manufacture of other denaturant spirits the denaturant should be composed of: (i) when for industrial use (excluding pharmaceutical industry):
\n10 ppm denatonium benzoate irrespective of the alcoholic strength of the alcohol to be denatured (ii) when for surgical or pharmaceutical use EXCISE DUTY - - Either:
\n90% vol ethanol 10% vol isopropyl alcohol (This type of denatured alcohol is normally used in pharmaceutical industrial plants) or:
\n95% 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) Amended by:
\nVII. 1997.3.
\nSubstituted by:
\nXXV. 1997.5.
\nAmended by:
\nIV. 1998.3;
\nV. 1999.3;
\nVII. 2000.2.
\nSubstituted by:
\nIX. 2001.9.
\nAmended by:
\nII. 2002.27;
\nII. 2003.50.
\nSubstituted by:
\nII. 2004.57;
\nII. 2005.38.
\nAmended by:
\nL.N. 118 of 2006.
\nSubstituted by:
\nL.N. 425 of 2007.
\nAmended by:
\nII. 2009.34;
\nI. 2010.64;
\nIV. 2011.69;
\nV. 2012.52;
\nIII. 2013.65;
\nXII. 2014.72;
\nXIII. 2015.137;
\nXV. 2016.36;
\nXVI. 2017.69;
\nL.N. 177 of 2022;
\nL.N. 50 of 2023;
\nIX.2025.57;
\nIII.2026.50.
\nTHIRD SCHEDULE MANUFACTURED TOBACCO Description of excisable goods Rate of Excise Duty EXCISE DUTY Cigarettes 1.
\n23.4% of the retail price plus €107 per 1000 cigarettes but not less than €165 per 1000 cigarettes a. i.
\nThe following shall be deemed to be cigarettes: rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the definition 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.
\nA 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 or mouthpiece, it is longer than 11 cm but not longer than 14 cm, and so on.
\nProducts consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in subparagraph a.i. to iii. above shall be treated as cigarettes and the provisions of this sub-paragraph shall apply thereto.
\n2.
\nFor the purpose of the ad valorem duty, the retail price is the price established by the importer or manufacturer or their representative for the retail sale of cigarettes; where no such price has been established the lowest-established local retail price at which cigarettes are sold by retail is to be used.
\nCigars and Cigarillos The following shall be deemed to be cigars or cigarillos if they c a n b e a n d, g i v e n t h e i r p r o p e r t i e s a n d n or m a l co n s u m e r expectations, 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, where appropriate, the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouthpiece, is not less than 2,3 g and not more than 10g, and the circumference over at least one third of the length is not less than 34mm.
\nProducts which consist in part of substances other than tobacco but otherwise fulfil the criteria set out above shall be treated as cigars and cigarillos, but a type of cigar which is similar in many respects to a cigarette is treated as a cigarette for excise purposes. €25.24 per 1000 units EXCISE DUTY Hand-rolling Tobacco Smoking tobacco which is similar in many respects to fine-cut tobacco intended for the rolling of cigarettes is treated as finecut tobacco for excise purposes. €122 per kg.
\nOther Smoking Tobacco 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 smoked without further industrial processing; ii. tobacco refuse put up for retail sale which does not fall under the definition of cigars and cigarillos or cigarettes and which can be smoked. For the purpose of this paragraph, \"tobacco refuse\" shall be deemed to be remnants of tobacco leaves and byproducts obtained from tobacco processing or the manufacture of tobacco products.
\nSmoking 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 cigarettes.
\nSmoking tobacco in which more than 25% by weight of the tobacco particles have a cut width of 1.5 mm or more and which was sold or intended to be sold for the rolling of cigarettes may also be deemed to be fine-cut tobacco for the rolling of cigarettes.
\nProducts consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in sub- paragraphs i. and ii. above shall be treated as smoking 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.
\nManufactured tobacco which is destroyed under administrative supervision.
\nManufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.
\nManufactured 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.
\nEXCISE DUTY Tobacco products 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 canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy.
\nCOMMON PARTIAL THRESHOLD The common partial loss threshold for manufactured tobacco, falling within the scope of Council Directive 2011/64/EU, is 0 %.
\nFOURTH SCHEDULE ENERGY PRODUCTS Description of excisable goods Substituted by:
\nVII. 1997.4;
\nXXV. 1997.5.
\nAmended by:
\nIV. 1998.4;
\nV. 1999.4.
\nSubstituted by:
\nIX. 2001.9;
\nII. 2002.28;
\nII. 2004.57;
\nII. 2005.38.
\nAmended by:
\nII. 2006.17.
\nSubstituted:
\nVIII. 2006.2.
\nAmended by:
\nIV. 2007.33.
\nSubstituted by:
\nL.N. 425 of 2007.
\nAmended by:
\nXXXII. 2007.80;
\nL.N. 105 of 2008;
\nII. 2009.35;
\nI. 2010.65;
\nIV. 2011.70;
\nV. 2012.53;
\nIII. 2013.66;
\nXII. 2014.73;
\nXIII. 2015.138;
\nXV. 2016.37;
\nXVI. 2017.70;
\nVII.2018.76;
\nVII.2019.58;
\nVIII.2020.65;
\nL.N. 250 of 2020;
\nXVIII.2021.54;
\nL.N. 429 of 2021;
\nL.N. 177 of 2022;
\nIX.2025.58;
\nIII.2026.51.
\nRate of Excise Duty
\n2710.12.50.11, 2710.12.50.19, 2710.12.50.90, 2710.12.51 and €678.18 per 1000 2710.12.59 litres EXCISE DUTY Unleaded petrol falling within CN Codes 2710.12.41, 2710.12.45 and 2710.12.49 Gas Oil falling within CN Codes 2710.19.42 to 2710.19.48 or 2710.20.11 to 2710.20.19 €359 per 1000 litres €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, excluding Gas Oil or Gas Oil blended with Biodiesel, with a sulphur content €413.078 per not exceeding 0.1% sulphur by weight if used for heating purposes 1000 litres €112.09 per 1000 If used in the following maritime commercial activities: litres 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.
\nIf used in the following maritime commercial activity:
\nInland Navigation between Malta and Gozo by vessels of a tonnage of 3,500 tons or more;
\nInland Navigation between Malta and Gozo by vessels in line with Port Notice No TM/PYD/PN/02/ 2021.
\nIf used for electric power generation.
\nFuel oil falling under HS Code 27101962 with density 0.8200 to 0.8900 is to be considered as Gas Oil If used for fishing purposes as laid down by Department of Fisheries.
\nIf used by rescue vessels, or vessels which render assistance for rescue purposes at sea. €330 per 1000 litres EXCISE DUTY Gas Oil or Gas Oil blended with Biodiesel, with a sulphur €172.09 per 1000 litres content not exceeding 0.1% sulphur by weight if used 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 a mechanical engineer Other entities so authorised by the Minister.
\nGas Oil or Gas Oil blended with Biodiesel, with a sulphur €172.09 per 1000 content not exceeding 0.1% sulphur by weight if used for heating litres purposes against a request for refund.
\nBiodiesel, a diesel quality liquid fuel produced from biomass or €412.40 per 1000 litres waste cooking oil, with an ester content of not less that 96.5% by weight and a sulphur content not exceeding 0.005%, whether in blend or not.
\nHeavy fuel oil falling within CN Codes 2710.19.51, 2710.19.62 €39.00 per 1000 to 2710.19.68 or 27.10.20.31 to 2710.20.39 Kgs If used for electric power generation N a t u r a l g a s f a l l i n g w i t h i n C N C o d e s 2 7 11 . 11 . 0 0 a n d 2711.21.00 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 Liquid petroleum gas falling within CN Codes 2711.12 to €125.00 per 1000 2711.13, except when used for heating purposes Kgs Liquid petroleum gas falling within CN Codes 2711.12 to €38.94 per 1000 2711.13, when used for heating purposes 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 €412.40 per 1000 2710.19.29 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 EXCISE DUTY If used by private pleasure aircraft for direct voyages to destinations outside the European Union
\nundergoing a specific process, 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 1975, for undergoing chemical transformation by a process other than those specified in r espect of subheading 2710 1971, 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 1981, motor oils, compressor lube oils, turbine lube 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 1983, liquids for hydraulic purposes, 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 1985, white oils, liquid paraffin excluding heavy liquid paraffin BP/USP 6360 qualifying as a food grade product, 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 1987, gear oils and reductor 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 1991, metalworking compounds, mould release oils, anti-corrosion 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 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 motor fuel €0.25 per litre
\n€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 motor fuel; (b) products falling within CN Codes 2701, 2702 and 2704 to 2715; (c) products falling within CN Codes 2901 and 2902;
\nEXCISE DUTY (d) products falling within CN Code 2905.11.00, which are not of synthetic origin, if these are intended for use 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.
\nEnergy products other than those for which a level of duty is specified above shall be subject to excise duty if intended for use, offered for sale or used as heating or motor fuel. The rate of duty to be charged shall be fixed at the rate for the equivalent motor fuel.
\nIn addition to the taxable products listed above, any product intended for use, offered for sale or used as heating or motor fuel, or as additive or extender in motor fuels, shall be taxed as motor fuel.
\nIn 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 be taxed at the rate for the equivalent energy product.
\nPetroleum products falling under CN Codes 2710 1921 to 2710 1968, and 2710 2011 to 2710 2039 used for the purposes other than motor fuels or as heating fuels may pay a reduced excise duty rate of €0.25 per litre under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse.
\nAll products in this schedule are exempt from duty 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 canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy.
\nFIFTH SCHEDULE MOBILE TELEPHONY SERVICES Description of excisable goods Added by:
\nII. 2005.40.
\nAmended by:
\nXIII. 2015.139.
\nRate of Excise Duty EXCISE DUTY Mobile Telephony Services (Leasing of lines and Top-Up Vouchers) SCHEDULE FIVE A ALL CEMENTS Description of excisable goods All cements classified in commodity heading 2523 of the Customs Nomenclature, including clinkers and white Portland cement SCHEDULE FIVE B PNEUMATIC TYRES 4% Added by:
\nIV. 2011.71.
\nAmended by:
\nV. 2012.54;
\nIII. 2013.67;
\nXII. 2014.74;
\nXIII. 2015.140;
\nXV. 2016.38;
\nXVI. 2017.71.
\nRate of Excise Duty €40.00 per 1000 Kgs Added by:
\nXIII. 2015.141.
\nDescription of excisable goods Rate of excise duty New Pneumatic Tyres of rubber, used on motor cars, cl a s s i f i ed u n d er H. S. C o d e 4 0 11 1 0 o f t h e C u s t o ms Nomenclature €0.70 per kg up to a maximum of €24.50 for each item New Pneumatic Tyres of rubber, used on buses or lorries, cl a s s i f i ed u n d er H. S. C o d e 4 0 11 2 0 o f t h e C u s to m s Nomenclature €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, cl a s s i f i ed u n d er H. S. C o d e 4 0 11 4 0 o f t h e C u s to m s Nomenclature €0.70 per kg up to a maximum of €24.50 for each item N ew Pneuma ti c T y res o f ru b b er, u s ed o n b i c ycl e s , cl a s s i f i ed u n d er H. S. C o d e 4 0 11 5 0 o f t h e C u s to m s Nomenclature €0.00 per kg New Pneumatic Tyres of rubber, with herring-bone or similar tread, for agricultural or forestry vehicles and machines, classified under H.S. Code 4011 61 of the Customs Nomenclature €0.70 per kg up to a maximum of €24.50 for each item EXCISE DUTY 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 the Customs 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 the Customs 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 the Customs 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. Code 4011 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, c l as s if i ed u n d er H . S . Co d e 4 0 11 9 3 of t h e C u s t o ms 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, c l as s if i ed u n d er H . S . Co d e 4 0 11 9 4 o f t h e C u s to m s Nomenclature €0.70 per kg up to a
\nmaximum 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 classified in commodity heading 4012 of the Customs Nomenclature €0.70 per kg up to a maximum of €24.50 for each item SCHEDULE FIVE C Added by:
\nXIII. 2015.142.
\nSubstituted by:
\nVII.2018.77.
\nWATERS Description of excisable goods Rate of Excise Duty Waters falling under CN Heading 2201 SCHEDULE FIVE D CHEWING GUM Description of excisable goods €5 per 1000 litres Added by:
\nXV. 2016.39.
\nRate of Excise Duty EXCISE DUTY Chewing gum, whether sugar coated or not, falling under CN Codes 1704 10 10, 1704 10 90, and chewing gum falling under CN Code 2106 90 92.
\nSCHEDULE FIVE E NON-ALCOHOLIC BEVERAGES €9.00 per Kg Added by:
\nXV. 2016.40;
\nXVI. 2017.73.
\nEmended by:
\nXVI. 2017.72;
\nVII.2018.78.
\nDescription 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 90 95 and 2202 90 99. €40 per 1000 litres SCHEDULE FIVE F PLASTIC SACKS AND BAGS Description of excisable goods Added by:
\nXV. 2016.41.
\nEmended by:
\nXVI. 2017.73.
\nRate of Excise Duty
\nXVI. 2017.74.
\nRate of Excise Duty €220 per 100 litres €50 per 100 litres/ kgs €3 per 100 litres/kgs €50 per 100 litres/ kgs €3 per 100 litres €3 per 100 litres/ kgs EXCISE DUTY Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties falling under HS Code 3307 10 00 and HS Code 3307 41 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent falling under CN Heading 3401 SCHEDULE FIVE H CONSTRUCTION COMPONENTS AND OTHER FIXTURES Description of excisable goods Prefabricated structural concrete components for building or civil engineering falling under HS Code 6810 91 00, excluding prefabricated structural concrete components for building or civil engineering falling under HS Code 6810 91 00 manufactured from cement already taxed under Schedule Five A of this Act and bars and rods of iron, or non-alloy steel, already taxed under Schedule Five H of this Act Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mozaic cubes and the like, whether or not on a backing falling under CN Heading 6907 and glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mozaic cubes and the like, whether or not on a backing falling under CN Heading 6908 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, 7008 0020, 7008 0081 and 7008 0089.
\nBars and rods, hot rolled, in regularly wound coils, of iron or nonalloy steel falling under CN Heading 7213, excluding items falling under HS Codes 7213 10 00, 7213 91 10 and 7213 91 49, and other bars and rods, of iron or non-alloy steel, not further worked than forged, hot rolled, hot drawn or hot extruded, but including those twisted after rolling falling under CN Heading 7214, excluding HS Code 7214 20 00.
\nBars and rods, hot-rolled, in irregularly wound coils of iron or non-alloy steel, with indentations, ribs, grooves or other deformations produced during the rolling process falling under HS Code 7213 10 00 €50 per 100 litres/ kgs €3 per 100 litres/ kgs Added by:
\nXVI. 2017.75;
\nVII.2018.79.
\nRate of Excise Duty €25.60 per 1000 kgs €7.50 per 1000 kgs €16 per 1000 kgs €30 per 1000 kgs €15 per 1000 kgs EXCISE DUTY Bars and rods, hot-rolled, in irregularly wound coils of iron or non-alloy steel, falling under HS Codes 7213 91 10 and 7213 91 49 and other bars and rods of iron or non-alloy steel, not further worked than forged, hot rolled, hot-drawn or hot-extruded, but including those twisted after rolling, falling under HS Code 7214 20 00 Angles, shapes and sections of iron or non-alloy steel falling under CN Heading 7216 Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3mm or more and having a mesh size of 100cm² or more falling under HS Codes 7314 20 10, 7314 20 90 and 7314 39 00 Added by:
\nIX.2025.59. €15 per 1000 kgs €50 per 1000 kgs €30 per 1000 kgs Schedule Five I Electronic cigarettes and refill containers Description of excisable goods Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes containing nicotine classified under HS Codes 2404120010 and 2404120090 Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes not containing nicotine classified under HS Code 2404199000 Rate of Excise Duty €0.13 per mL €0.13 per mL EXCISE DUTY Added by:
\nL.N. 195 of 2025.
\nSchedule Five J Smokeless tobacco product €140 per Kg Products intended for inhalation without combustion containing tobacco or reconstituted tobacco classified under HS Codes 2404110010 and 2404110090. €140 per Kg\".
\nProducts intended for inhalation without combustion containing tobacco substitutes classified under HS heading 2404191000.
\nAdded by:
\nL.N. 38 of 2026.
\nSchedule Five K Nicotine Pouches €8 per Kg Nicotine containing products intended for the intake of nicotine into the human body, by oral application, excluding for inhalation, and products intended to assist tobacco use cessation, classified under HS Code 2404.91.9000.
\nEXCISE DUTY SIXTH SCHEDULE Amended by:
\nXXV. 1997.6;
\nXIV. 1998.5, 7;
\nL.N. 227 of 1999;
\nIX. 2001.11.
\nSubstituted by:
\nL.N. 243 of 2002.
\nAmended by:
\nIX. 2003.80;
\nL.N. 11 of 2004;
\nL.N. 450 of 2004;
\nL.N. 481 of 2004;
\nII. 2005.39, 41;
\nL.N. 416 of 2005;
\nL.N. 118 of 2006;
\nL.N. 425 of 2007;
\nL.N. 96 of 2010;
\nL.N. 284 of 2010;
\nXXII. 2011.5;
\nL.N. 207 of 2012;
\nL.N. 437 of 2013;
\nXIII. 2015.143, 144;
\nXVI. 2017.76;
\nL.N. 270 of 2017;
\nVII.2018.80;
\nVII.2019.59;
\nVIII.2020.66;
\nXVIII.2021.55;
\nVII.2022.66;
\nL.N. 50 of 2023;
\nXII.2023.56;
\nIX.2025.60;
\nIII.2026.52. (Article 13(4))
\nExcisable Goods Regulations Title.
\n1.
\nThe title of these regulations is Excisable Goods Regulations.
\nScope.
\n2.
\nThese Regulations apply to the excisable goods to which the Excise Duty Act applies.
\nDefinitions.
\n3.
\nIn 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.
\nRegistration.
\nEXCISE DUTY
\nCommissioner to keep electronic register of authorised tax warehouse keepers as well as authorised tax warehouses. (ii) This register shall contain the following information: (a) the identification number issued by the competent authorities in respect of the person or premises; (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 identification number. (iii) All data shall be used solely to identify the authorisation or registration or otherwise of a person and premises. (iv) The Commissioner shall ensure that persons involved in the movement of products subject to excise duty are allowed to obtain confirmation of the information held under the terms of this regulation. (v) Any information communicated in whatever form pursuant to this regulation shall be of a confidential nature. It shall be covered by the obligation of professional secrecy and shall enjoy the protection extended to similar information under the relevant laws of Malta.
\n5.
\nThe Commissioner may refuse to accept an application for registering a authorised tax warehouse in the name of a person who h a s b e e n c o n v i c t e d o f a n y o ff e n c e u n d e r t h e A c t , a n d a n y registration 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.
\nCommissioner may refuse applications.
\nCertificate of registration.
\nEXCISE DUTY
\nNotification to Commissioner.
\nWhen excisable goods are produced.
\n8.
\nFor the purpose of article 2 of the Act, and without prejudice to the provisions of article 9(4) of the Act and article 11 of the Spirits Ordinance and any other specific provisions for particular goods mentioned elsewhere in these or other regulations, a authorised tax warehouse shall be deemed as producing excisable 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 other process; or (iii) packaging of excisable goods produced or imported in bulk into any package:
\nProvided that where any of these processes is performed in a government bonded warehouse, registration shall not be required.
\nPayment of duty and security.
\nEXCISE DUTY
\nHow payment of duty is to be effected.
\nAssessment of duty.
\nKeeping and moving of excisable goods.
\nColouring and marking.
\nAmended by:
\nXVI. 2017.76;
\nVIII.2020.66;
\nXVIII.2021.55;
\nVII.2022.66;
\nIII.2026.52.
\nEXCISE DUTY (c) In the case of an irregularity mentioned in paragraph (a), the Commissioner 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 goods themselves shall be carried out according to law, as applicable. (d) In the case of an irregularity mentioned in paragraph (b), the Commissioner while forfeiting the excise stamps not affixed within the given time in accordance to law, as applicable, may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to one-hundred and fifty euro (€150). In addition to this, the forfeiture of the excisable goods themselves shall be carried out according to law, as applicable.
\n13A. The Commissioner shall release the excisable goods if he is satisfied that the amount of excise duty and import duty and any other tax due in relation to excisable goods as provided in this Schedule was paid according to law prior to the initial inspection:
\nProvided that the provision of this regulation shall apply, mutatis mutandis, to all parts of this Schedule.
\nRelease of excisable goods by the Commissioner when payment is effected.
\nAdded by:
\nIII.2026.52.
\nRelease of excisable goods in terms of this Schedule.
\nAdded by:
\nIII.2026.52.
\nWhen colouring and marking is to be made.
\nKeeping of records and accounts.
\nStatements and payments.
\nSubstituted by:
\nIII.2026.52.
\nEXCISE DUTY 13B. Any quantity of excisable goods, released as provided in this Schedule, shall comply with the provisions of the Act and its regulations, as applicable:
\nProvided that the provision of this regulation shall apply, mutatis mutandis, to all parts of this Schedule.
\nEXCISE DUTY 17.
\nProvided that if the extra goods which are found in the authorised tax warehouse are cigarettes, the cost of their destruction shall be deducted from the guarantee tied with the authorised tax warehouse or if this is not sufficient, the authorised tax warehouse keeper shall pay for the expenses of destruction of the cigarettes.
\nProvided 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 customs officer.
\nGoods unaccounted for.
\nAmended by:
\nXVIII.2021.55;
\nVII.2022.66.
\nEmpowerment to act as Police Officer.
\nAmended by:
\nVII.2019.59.
\nANNEX MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY 1. Consignor Vat Number VALID FOR MOVEMENTS WITHIN MALTA ONLY 2. Consignor’s excise No.
\nEXCISE DUTY 4. Consignee’s excise No.
\nCopy for the consignor 6. Invoice date 7. Consignee Vat Number 8. Competent authority at dispatch 7a. Place of delivery 10. Guarantee 9. Transporter 12.
\n13.
\n19a. Community code (CN code) 18a. Marks and numbers, No. and kind of packages, description of goods 20a. Quantity 24a. Sold in warehouse?
\n21a Gross weight (kg) Yes 22a. Net weight 23a. Status (kg) Malta produced?
\n19b. Community code (CN code) 24b. Sold in warehouse?
\nYes 18b. Marks and numbers, No. and kind of packages, description of goods 20b. Quantity 21b Gross weight (kg) Yes No No 22b. Net weight 23b. Status (kg) Malta produced?
\n19c. Community code (CN code) 24c. Sold in warehouse?
\nYes 18c. Marks and numbers, No. and kind of packages, description of goods No 20c. Quantity 21c Gross weight (kg) 22c. Net weight 23c. Status (kg) Yes No No Malta produced?
\nYes No 25. Additional information (including consolidation details) A Official use only 26. Boxes 1 - 25 certified correct Signatory’s company and telephone No.
\nName of Signatory Place and date Signature EXPLANATORY NOTES 1. General 1.1 The Internal Administrative Accompanying Document (IAAD) is required by the Excise Regulations.
\nBox 11 Other transport details: additional information, i.e. names of all subsequent transporters, means of transport registration numbers of means of transport and the number, type and identification of all commercial seals.
\nEXCISE DUTY 1.2 The document must be completed legibly and in a manner that makes entries indelible. Information may be pre-printed. No erasures or overwriting are permitted.
\nAuthorisation by the Excise authorities of a change to the place of delivery is to be shown in box B.
\nBox 12:For commercial use.
\nBox 13:For commercial use.
\nBox 14:Proprietor: name, address and registration number 1.3 The format of the IAAD is as laid down in the Excise R egulations. Alternatively com mercial documents may be used provided that they contain the information required on the IAAD.
\nBox 15:For commercial use.
\nBox 16:Date of removal from warehouse.
\nBox 17:For commercial use.
\n1.4 Any unused space in boxes 18a to 24c is to be lined through so that nothing can be added. Three separate descriptions of merchandise may be entered which must be of the same excise category. The categories are mineral oils, tobacco products and alcohol/ alcoholic beverages.
\nBox 18a:Packages and description of goods; the marks and numbers of external packages, eg containers; the number of internal packages, eg cartons; the commercial description of the goods and the stock account reference under which they were last warehoused.
\n1.5 The accompanying document comprises three copies: copy 1, to be retained by the consignor copy 2, to be retained by the consignee, and copy 3, to be returned to the consignor to discharge the movement.
\nThe description may be continued on a separate sheet attached to each copy. A packing list may be used for this purpose.
\nAlcohol 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.
\nBox 19a:Commodity code: the CN code 1.7 In cases where the document is utilised for movement using fixed pipelines, copies 2 and 3 are to be sent to the consignee by the fastest means available to the dispatching warehousekeeper. In all cases the document is to arrive at the place of delivery within 24 hours of receipt of the goods to which it relates.
\nBox 20a:Quantity
\nBox 2 Consignor’s excise number: the approval number of the dispatching warehouse (SEED[VAT]number).
\nBox 3 Reference number: a unique reference number which identifies the consignment in the records of the consignor.
\nBox 22a:Net weight: the weight of the excise products without packaging is to be given in respect of alcohol and alcoholic beverages, mineral oils and for all tobacco prtoducts except cigarettes.
\nBox 23a:Indicate the status of the goods: ‘EU’ or ‘non EU’.
\nBox 4 For goods consigned to an excise warehouse, the approval number of that warehouse (SEED[VAT]number).
\nBox 24a:Indicate whether the goods have been sold whilst warehoused: YES/NO (delete as appropriate) Box 5 For commercial use.
\nBox 6 For commercial use.
\nIndicate whether the goods were produced in Malta: YES/NO (delete as appropriate).
\nBox 7 Consignee: the full name, address and registration number. For goods to be exported, the person acting for the consignor at the place of exportation or shipment must be indicated.
\nBox 25:Additional information:
\nWhere the goods are to be consolidated during the movement, give details of the consolidator; name, registration number and address of premises where consolidation is to take place.
\nBox 7a For goods to be exported, the notation ‘EXPORT OUTSIDE THE MALTESE TERRITORY’ is to be made together with the place of export. For goods which are to be placed under a c o m m un i ty cus t om s pr o c e d ure ( o t he r t h a n release for free circulation), the notation ‘UNDER CUSTOMS PROCEDURE’ is to be made together with the place where the goods enter customs control.
\nIf appropriate add the following certificate \"It is hereby certified that the beer described has been produced by an independent small brewery with a production in the previous year of .................. hectolitres.\"
\nBox 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 e consignor. The company of the signatory of the document is to be identified.
\nBox 8 Address of local Excise Office Box A For official use only.
\nBox 9 Transporter: name and address Box 10 Guarantee: indicate whether provided by the consignor, transporter or proprietor and state reference number of guarantee.
\nBox B If, during the movement, the destination of the goods is changed from that indicated in boxes 7 or 7a the consignor or his agent must indicate the new place of delivery in Box B.
\nF u rt h e rm o r e , t h e co n s i g no r i s o b l i ge d t o immediately notify the change of place of delivery to the Excise authorities.
\nBox C Certificate of receipt: to be given by the consignee. In cases where goods are exported or placed under a community customs procedure (other than release for free circulation) a certificate is required from the Excise authorities) EXCISE DUTY MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY 1. Consignor Vat Number VALID FOR MOVEMENTS WITHIN MALTA ONLY 2. Consignor’s excise No.
\nEXCISE DUTY 4. Consignee’s excise No.
\nCopy for the consignee 6. Invoice date 7. Consignee Vat Number 8. Competent authority at dispatch 7a. Place of delivery 10. Guarantee 9. Transporter 12.
\n13.
\n19a. Community code (CN code) 18a. Marks and numbers, No. and kind of packages, description of goods 20a. Quantity 24a. Sold in warehouse?
\n21a Gross weight (kg) Yes 22a. Net weight 23a. Status (kg) Malta produced?
\n19b. Community code (CN code) 24b. Sold in warehouse?
\nYes 18b. Marks and numbers, No. and kind of packages, description of goods 20b. Quantity 21b Gross weight (kg) Yes No No 22b. Net weight 23b. Status (kg) Malta produced?
\n19c. Community code (CN code) 24c. Sold in warehouse?
\nYes 18c. Marks and numbers, No. and kind of packages, description of goods No 20c. Quantity 21c Gross weight (kg) 22c. Net weight 23c. Status (kg) Yes No No Malta produced?
\nYes No 25. Additional information (including consolidation details) A Official use only 26. Boxes 1 - 25 certified correct Signatory’s company and telephone No.
\nName of Signatory Place and date Signature MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY B VALID FOR MOVEMENTS WITHIN MALTA ONLY AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY EXCISE DUTY New name/address:
\nAuthorised by (competent authority):
\nRequest by: name/address of company:
\nReference No.
\nSignature Name and signatory:
\nSignature Stamp Place and date:
\nC CERTIFICATION OF RECEPTION OR EXPORTATION Goods received by consignee Date ......................................
\nPlace .................................................
\nReference No. .............................
\nDescrption 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 .................................................
\nSignatory’s company Place/date .....................................................................
\nSignature ............................................................................... Fiscal authority or Customs office Endorsement by fiscal authority (if required) or Customs office Name Address *delete inapplicable A Record of control (continued) MALTA INTERNAL ADMINISTRATIVE ACCOMPANYING DOCUMENT PRODUCTS SUBJECT TO EXCISE DUTY VALID FOR MOVEMENTS WITHIN MALTA ONLY 1. Consignor EXCISE DUTY Vat Number 2. Consignor’s excise No.
\nCopy for return to the consignor 6. Invoice date 7. Consignee Vat Number 8. Competent authority at dispatch 7a. Place of delivery 10. Guarantee 9. Transporter 12.
\n13.
\n19a. Community code (CN code) 18a. Marks and numbers, No. and kind of packages, description of goods 20a. Quantity 24a. Sold in warehouse?
\n21a Gross weight (kg) Yes Malta produced?
\n19b. Community code (CN code) 24b. Sold in warehouse?
\nYes 18b. Marks and numbers, No. and kind of packages, description of goods 20b. Quantity 21b Gross weight (kg) Yes No Malta produced?
\n19c. Community code (CN code) 24c. Sold in warehouse?
\n20c. Quantity 21c Gross weight (kg) 22c. Net weight 23c. Status (kg) Yes Yes 26. Boxes 1 - 25 certified correct Signatory’s company and telephone No.
\nName of Signatory Place and date Signature No No Malta produced?
\nAuthorised by (competent authority):
\nRequest by: name/address of company:
\nReference No.
\nSignature Name and signatory:
\nSignature Stamp Place and date:
\nC CERTIFICATION OF RECEPTION OR EXPORTATION Goods received by consignee Date ......................................
\nPlace .................................................
\nReference No. .............................
\nDescrption 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 .................................................
\nSignatory’s company Place/date .....................................................................
\nSignature ............................................................................... Fiscal authority or Customs office Name Address *delete inapplicable A Record of control (continued) Endorsement by fiscal authority (if required) or Customs office EXCISE DUTY
\nAlcohol and Alcoholic Beverages Regulations Amended by:
\nXVI. 2017.77;
\nVII.2019.59;
\nVIII.2020.66;
\nXVIII.2021.55;
\nVII.2022.66;
\nXII.2023.56;
\nIII.2026.52.
\n1.
\nThe title of these regulations is Alcohol and Alcoholic Beverages Regulations.
\nTitle.
\n2.
\nThese regulations shall apply to alcohol and alcoholic products excluding beer and wine specified as excisable goods by the Excise Duty Act.
\nScope.
\n3.
\nIn 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.
\nDefinitions.
\nConformity with the Spirits Ordinance.
\nS.L.41.02 5. (1) Any person who produces the goods specified in regulation 2 shall, in addition to the obligations imposed by the Spirits Ordinance, register any authorised tax warehouse in which such goods are produced or intended to be produced in accordance with article 9 of the Act and as regulated by regulations 4 to 8 of the Excisable Goods Regulations.
\nRegistration.
\n6.
\nThe Commissioner shall issue a certificate of registration in accordance with regulation 6 of the Excisable Goods Regulations and may withhold the issue, or revoke such certificate if the applicant fails to conform with the requirements imposed by the Spirits Ordinance.
\nApplicant to conform to Spirits Ordinance.
\n7.
\nAny reference in the Spirits Ordinance to duty payable on spirits shall be taken to refer also to the excise duty payable under the Act.
\n8.
\nExcise duty on alcohol and alcoholic beverages subject to duty under this Act shall be leviable and shall be assessed at the prevailing rate at such time as they are released for consumption and it shall be paid as provided in regulation 16(2) of Part A.
\nTax point.
\nAmended by:
\nXVI. 2017.77;
\nIII.2026.52.
\nEXCISE DUTY in the said Ordinance.
\nSubmitting of statements.
\nAmended by:
\nIII.2026.52.
\nAmended by:
\nVII.2019.59;
\nVIII.2020.66;
\nVII.2022.66.
\nRepealed by III.2026.52.
\nContainers with a band attached.
\nAmended by:
\nXVI. 2017.77;
\nVII.2019.59;
\nVIII.2020.66;
\nXVIII.2021.55;
\nAmended by:
\nVII.2022.66;
\nXII.2023.56;
\nIII.2026.52.
\nProvided that if it is not possible to affix the band or excise stamp in this way because of the shape of the container, the band or excise stamp shall be affixed in any other way so long as the destruction of the band or excise stamp is ensured when the container is opened.
\nSubstituted by:
\nIII.2026.52.
\nEXCISE DUTY or 12 shall be withheld and the provisions of Article 27 et seq of the Act shall apply and this without prejudice to any other penalty provided for in accordance with the Act or any other law.
\nRelease of ethyl alcohol, fermented beverages and intermediate products.
\nAdded by:
\nIII.2026.52.
\n13A. The provision of regulations 13A and 13B of Part A of this Schedule shall apply mutatis mutandis.
\nAmended by:
\nXVI. 2017.78;
\nL.N. 270 of 2017;
\nVII.2019.59;
\nVIII.2020.66;
\nXVIII.2021.55;
\nVII.2022.66.
\nIII.2026.52.
\nTitle.
\nDefinitions.
\nManufactured Tobacco Regulations 1.
\nThe title of these regulations is Manufactured Tobacco Regulations.
\n2.
\nIn 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 Third Schedule to this Act; \"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.
\nScope.
\n3.
\nThese regulations shall apply to tobacco, tobacco substitutes and products thereof which are specified as excisable goods according to the Act.
\nRetail price of cigarettes.
\nAdded by:
\nVII.2019.59.
\n3A. The retail price of cigarettes is that established by the importer or manufacturer.
\nRegistration of authorised tax warehouse.
\n4.
\nNo 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.
\nCigarettes sealed with a band.
\n6.
\nAmended by:
\nXVI. 2017.78;
\nVII.2019.59;
\nXVIII.2021.55;
\nVII.2022.66;
\nIII.2026.52.
\nEXCISE DUTY affixed to the cigarettes, cigars, cigarillos, pipe tobacco, tobacco used for hand rolled cigarettes and other smoking tobacco may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to two hundred and fifty euro (€250). In addition to this, the forfeiture of the said cigarettes, cigars, cigarillos, pipe tobacco, tobacco used for hand rolled cigarettes and other smoking tobacco themselves shall also be carried out according to the law, as applicable.
\nArticle 27 et seq of the Act.
\nSubstituted by:
\nIII.2026.52 Water-pipe tobacco.
\nAdded by:
\nVIII.2020.66.
\nSubstituted by:
\nXVIII.2021.55.
\nAmended by:
\nVII.2022.66.
\nIII.2026.52.
\n7A. (1) No water-pipe tobacco (also known as shisha tobacco) shall be imported for the purpose of sale, stored for the purpose of sale, prepared for sale, offered for sale or offered for free unless it is imported, stored, prepared for sale, offered for sale or offered for free by a registered consignor, registered consignee or authorised tax warehouse keeper:
\nProvided that a person who shows that he purchased waterpipe tobacco from a registered consignor, registered consignee or authorised tax warehouse keeper shall be deemed not to have violated this obligation.
\nTime and manner of payment of duty on cigarettes.
\nSubstituted by:
\nIII.2026.52.
\n8.
\nExcise duty on cigarettes and tobacco is due when they are offered for local consumption and shall be paid by the authorised tax warehouse keeper as provided in regulation 16(2) of Part A.
\nEstablished retail price.
\n9.
\nWhen payment of excise duty on cigarettes is effected, the authorised tax warehouse keeper or registered trader is to declare in writing the retail price established by the importer or manufacturer per packet of twenty (20) cigarettes or part of such packet.
\nSubstituted by:
\nVII.2019.59.
\nHow payment is indicated in the cases of locally manufactured cigarettes.
\nAmended by:
\nVII.2019.59.
\nEXCISE DUTY 11. The quantity of tobacco resulting after deducting the aggregate of the quantity of tobacco lying in stock at the authorised tax warehouse, the quantity of products recorded as produced and the quantity of tobacco offals deemed unsuitable for production and still lying at the authorised tax warehouse from the quantity recorded as introduced into the authorised tax warehouse, shall be considered as having been manufactured into the products for which the authorised tax warehouse is registered unless the authorised tax warehouse keeper can prove otherwise to the satisfaction of the Commissioner.
\nPresumption as to quantity of products manufactured.
\n11A. (1) Every tobacco manufacturer, tobacco importer, tobacco wholesaler, distributor of tobacco and first retail outlet of tobacco shall apply to be registered or authorised in the Track and Trace system and any other ancillary, additional and, or updated phases of the system established by the laws of the European Union and shall abide by the rules and practices of the system.
\nTrack and Trace system.
\nAdded by:
\nVII.2019.59.
\nSubstituted by:
\nXVIII.2021.55;
\nAmended by:
\nIII.2026.52.
\nProvided that the phrase \"any person,\" in this subregulation shall exclude the operator and, or the licence holder of a retail outlet.
\nS.L. 315.10.
\nS.L. 315.10.
\nS.L. 315.10.
\nEXCISE DUTY
\nProvided that the release of goods shall be subject to the recording of goods in terms of these regulations and in terms of regulation 14(5) of the Manufacture, Presentation and Sale of Tobacco and Related Products Regulations:
\nProvided further that if the provisions of this subregulation are applied, there shall be no suspension of licence:
\nProvided further that the phrase \"any person,\" in this subregulation shall exclude the operator and, or the licence holder of a retail outlet.
\nRecords and periodic statements.
\nSubstituted by:
\nIII.2026.52.
\nrequired to be furnished, classified separately under leaf tobacco, tobacco substitutes, tobacco imported cut and tobacco imported cut and blended.
\nEXCISE DUTY
\nRecords to be kept under regulation 15 of Excisable Goods Regulations. (a) all records relating to the information required to be submitted to the Commissioner according to the last preceding regulation, and (b) Customs warehousing and releasing entries, invoices, delivery orders and all other documents concerned with the importation, acquisition, sales, deliveries, exportation or transfer of tobacco, tobacco substitutes and products thereof.
\nPossession of tobacco products in contravention of the Act and regulations.
\nMineral Oils Regulations 1.
\nThe title of these regulations is Mineral Oils Regulations.
\nHand rolled cigarettes.
\nAmended by:
\nXVI. 2017.79;
\nVII.2018.80;
\nVII.2019.59;
\nVIII.2020.66;
\nXVIII.2021.55;
\nVII.2022.66;
\nXII.2023.56;
\nA.L. 42 of 2024;
\nIII.2026.52.
\nTitle.
\nScope.
\nEXCISE DUTY (i) for gas oils, excluding gas oils intended to be used for heating purposes: (aa) ACCUTRACE™ (butoxybenzene); and (bb) PLUS all 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 authorised by the Minister, bakeries up to the maximum amount of litres per month required by the bakery as certified by a mechanical engineer, and other entities authorised by the Minister, and for kerosene: (aa) ACCUTRACE™ (butoxybenzene); and (bb) PLUS all green 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 a mechanical engineer, and other entities authorised by the Minister: (aa) not less than 12.5 milligram per litre and not more than 18.75 milligram of ACCUTRACE™ PLUS per litre of mineral oil, corresponding to a marking level of not less than 9.5 milligram of butoxybenzene per litre and not more than 14.25 milligram of butoxybenzene per litre of energy product; and (bb) not less than such quantity of a red dye which yields a colour absorbance ranging from 0.2 to 0.5 as measured in a spectrophotometer at 500-540 nanometres when introduced in mineral oil;
\nEXCISE DUTY (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 authorised by the Minister, bakeries up to the maximum amount of litres per month required by the bakery as certified by a mechanical engineer, and other entities authorised by the Minister, and for kerosene: (aa) not less than 12.5 milligram per litre and not more than 18.75 milligram of ACCUTRACE™ PLUS per litre of mineral oil, corresponding to a marking level of not less than 9.5 milligram of butoxybenzene per litre and not more than 14.25 milligram of butoxybenzene per litre of energy product; and (bb) not less than such quantity of a green dye which yields a colour absorbance ranging from 0.15 to 0.4 as measured in a spectrophotometer at 630 nanometres for the blue component of the dye and a colour absorbance ranging from 0.15 to 0.4 as measured in a spectrophotometer at 400-450 nanometres for the yellow component of the dye when introduced in mineral oil.
\nDefinitions.
\nAmended by:
\nXVI. 2017.79.
\nSubstituted by:
\nL.N. 42 of 2024. (b) The marking level of ACCUTRACE™ PLUS shall be at least 12.5 milligram per litre and not more than 18.75 milligram per litre of energy product, which corresponds to a marking level of at least 9.5 milligram of butoxybenzene per litre and not more than 14.25 milligram of butoxybenzene per litre of energy product.
\nManner of calculating duty.
\nEXCISE DUTY Installations as authorised tax warehouses.
\n5.
\nPetroleum oil and gas storage installations shall for the purpose of these regulations be deemed to be authorised tax warehouses if so approved by the Commissioner, and storage installation keeper shall likewise be deemed to be an authorised tax warehouse keeper.
\nPlans to be approved by Commissioner.
\n6.
\nA detailed plan of the storage installation shall be submitted to the Commissioner before approval as a authorised tax warehouse is given, and no alterations shall be effected to the storage tanks, pipelines, inlet or outlet valves connected to the storage tanks or to the pipeline, before notification to and approval by the Commissioner.
\nTanks, etc., to be calibrated, etc.
\nLanding of imported oil or gas.
\nSubstituted by:
\nXVI. 2017.79.
\n8.
\nAll imported petroleum oil shall be landed from the importing vessel under Customs supervision and when imported in bulk shall be conveyed through approved pipelines to the storage tanks which are calibrated as specified in regulation 7 or otherwise measured to the satisfaction of the Commissioner.
\nMeasurement of oil or gas.
\nBlending of certain fuels.
\nReturns.
\nStatements.
\nSubstituted by:
\nIII.2026.52.
\nEXCISE DUTY (a) the quantity in kilograms or litres, as the case may be, of all oils and gases introduced into the installation or warehouse, specifying each type of product, the date of warehousing 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, exports, bunkering fuel and as other deliveries, specifying which 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 end of the year; and (d) the amount of excise duty paid during the year being reported upon.
\nRecords to be kept for purposes of Excisable Goods Regulations.
\nPenalty.
\nPayment of duty.
\nSubstituted by:
\nIII.2026.52.
\nEXCISE DUTY 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.
\nIn addition to this, the forfeiture of the products mentioned in Part B of the Fourth Schedule shall also take place according to the law, as applicable. (c) In the case of an irregularity mentioned in paragraph (a), the Commissioner may, if the offender admits, refrain from instituting proceedings in accordance with this Act and impose a penalty equivalent to one hundred euro (€100). In addition to this, the forfeiture of the products mentioned in Part B of the Fourth Schedule shall also take place according to law, as applicable.
\nProducts mentioned in Part B of the Fourth Schedule.
\nAdded by:
\nVIII.2020.66.
\nAmended by:
\nXVIII.2021.55;
\nVII.2022.66;
\nIII.2026.52.
\nEXCISE DUTY (d) In the case of an irregularity mentioned in paragraph (b), the Commissioner, while forfeiting the excise stamps not affixed within the given time according to law, as applicable, may, if the offender admits, refrain from instituting proceedings in accordance with this Act and impose a penalty equivalent to one hundred and fifty euro (€150). In addition to this, the forfeiture of the products mentioned in Part B of the Fourth Schedule shall also take place according to law, as applicable.
\nIn addition to this, the forfeiture of the products mentioned in Part B of the Fourth Schedule shall also be carried out according to law, as applicable. (b) In the case of an irregularity mentioned in paragraph (a), the Commissioner, while forfeiting the excise stamps that had to be affixed to the products mentioned in Part B of the Fourth Schedule may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to two hundred and fifty euro (€250). In addition to this, the forfeiture of the products mentioned in Part B of the Fourth Schedule themselves shall also be carried out according to law, as applicable.
\nEXCISE DUTY 16B. The provisions of articles 13A and 13B of Part A of this Schedule shall apply, mutatis mutandis, limitedly to the products mentioned in Part B of the Fourth Schedule.
\nRelease of products mentioned in Part B of the Fourth Schedule.
\nAdded by:
\nIII.2026.52.
\nFiscal marking of gas oils and kerosene.
\nAmended by:
\nXVI. 2017.79;
\nL.N. 270 of 2017.
\nEXCISE DUTY state and private hospitals, state senior citizens’ homes, Corradino Correctional Facility,