EXCISE DUTY _gCAP. 382. 1 
CHAPTER 382 
EXCISE DUTY ACT 
To make provisions for the imposition of an excise duty on goods and for 
matters incidental or connected therewith. 
1st January, 1995 
ACT XVI of 1995, as amended by Acts: VII of 1996; VII and XXV of 
1997, IV and XIV of 1998, and V of 1999; Legal Notice 227 of 1999; Acts 
VII of 2000, IX of 2001 and II of 2002; Legal Notice 243 of 2002; Acts II 
and IX of 2003; and Legal Notice 11 of 2004. 
Short title. 1. The short title of this Act is the Excise Duty Act. 
Definitions. 
Amended by: 
XXV. 1997.2; 
IX. 2001.3. 
Substituted by: 
II. 2002.9. 
Amended by: 
IX. 2003.79. 
2. In this Act unless the context otherwise requires: 
"authorized warehouse keeper" means a natural or legal person 
authorized by the Comptroller to produce, process, hold, receive 
and dispatch products subject to excise duty in the course of his 
business, excise duty being suspended under tax-warehousing 
arrangements; 
"beer production" or "the production of beer" shall be taken to 
mean the process whereby beer is produced from the fermentation 
of the wort and any process whereby beer of a lower density or 
specific gravity is derived from beer, whatever its origin, of a 
higher density or specific gravity. It shall also include the mixing 
of beer with any non-alcoholic beverage and on either of which no 
excise duty had been paid such that the resulting admixture 
contains an actual alcoholic strength by volume exceeding 0.5% 
vol; 
Cap. 37. 
"Comptroller" has the same meaning assigned to it in the 
Customs Ordinance; 
Cap. 337. 
"Customs tariff" means the tariff contained in the First Schedule 
to the Import Duties Act; 
"duty" and "excise duty" mean the duty imposed by this Act; 
"excise goods" means any goods of a class or description as 
listed in the First Schedule; 
"excise officer" means any officer charged by lawful authority 
with the performance of any duty or function under this Act; 
"Minister" means the Minister responsible for customs; 
"non-alcoholic beverage" means a non-alcoholic beverage falling 
under heading 22.02 of the Customs Tariff; 
"non-registered trader" means a natural or legal person without 
authorized warehouse keeper status, who is entitled, in the course 
of his business, to receive and, or import occasionally products 
subject to excise duty under duty-suspension arrangements. This 
type of trader may neither hold nor dispatch products under excise 
duty-suspension arrangements. A non-registered trader must 
guarantee payment of excise duty to the tax authorities prior to the

2 CAP. 382._h EXCISE DUTY 
dispatch of the goods; 
"registered trader" means a natural or legal person without 
authorized warehouse keeper status, authorized by the Comptroller 
to receive and, or import, in the course of his business, products 
subject to excise duty under duty-suspension arrangements. This 
type of trader may neither hold nor dispatch such products under 
excise duty-suspension arrangements; 
"release for consumption" means: 
(a) any departure, including irregular departure, from a 
suspension arrangement; 
(b) any manufacture, including irregular manufacture, of 
excise goods outside a suspension arrangement; 
(c) any importation of excise goods, including irregular 
importation, where those products have not been 
placed under a suspension arrangement; 
"relevant schedule" means the Schedule in which the rates of 
duty and provisions specific to the particular excise goods are laid 
down; 
"suspension arrangement" means a tax arrangement applied to 
the production, processing, holding and movement of products, 
excise duty being suspended; 
"tax warehouse" means a place where goods subject to excise 
duty are produced, processed, held, received or dispatched under 
duty-suspension arrangements by an authorized warehouse keeper 
in the course of his business, subject to certain conditions laid 
down by the Comptroller. 
Impositions of 
excise duty. 
Amended by: 
XIV. 1998.2; 
IX. 2001.4. 
3. (1) There shall be charged and levied by the Comptroller 
on account of the Government an excise duty on excise goods. 
(2) The duty payable on excise goods shall be at the rate 
specified in the relevant Schedules to this Act which shall be in the 
English language only: 
Provided that the Minister may from time to time order the 
publication of the said relevant Schedules in the Maltese language 
and in any such case, if there is any conflict between the Maltese 
and English text of the Schedules, the English text shall prevail. 
(3) The duty payable on excise goods according to this Act 
shall also be payable on goods which are produced, imported and 
placed on the market under any description of excise goods, 
notwithstanding that such goods do not have the specifications and 
qualities required by law so as to have such description, and all the 
provisions of this Act and of any regulations made thereunder shall 
apply to such goods in the same manner as if they were the excise 
goods as which they are described. 
Tax point. 
Substituted by: 
II. 2002.10. 
4. (1) Excise goods shall be subject to excise duty at the 
time of their production or of their importation into Malta, provided 
that where excise goods are placed under a customs procedure on 
entry into Malta, importation shall be deemed to take place when 
they leave the customs procedure.

EXCISE DUTY _gCAP. 382. 3 
(2) Excise duty shall become chargeable at the time of release 
for consumption or when shortages are recorded. 
(3) The chargeable conditions and rate of excise duty to be 
adopted shall be those in force on the date on which release for 
consumption takes place or shortages are recorded. 
Goods not to be 
released before the 
payment of the 
duty. 
Substituted by: 
II. 2002.11. 
5. Save as otherwise provided for in this Act or as may be 
prescribed by regulations thereunder, no goods which are subject to 
duty shall be released for consumption unless the duty on the said 
goods has been paid. 
Duty on 
ingredients to be 
credited. 
6. Any excise duty which is proved to the satisfaction of the 
Comptroller to have been paid on goods which are used as 
ingredients or components in the production of excise goods 
produced in Malta shall be credited against the duty payable on the 
goods produced, provided that the said credit shall not exceed the 
duty on the goods produced. 
Savings. 7. The duty imposed under this Act shall be without prejudice 
to any other duty or tax imposed by any other law. 
Payment of duty. 
Amended by: 
II. 2002.12. 
8. (1) The liability for the payment of duty on excise goods shall 
lie with the authorized warehouse keeper, registered trader or nonregistered 
trader, as the case may be. 
(2) Where two or more persons are liable for the payment of 
the duty in terms of sub-article (1) their liability shall be joint and 
several. 
(3) Action for the collection of any tax payable under this Act 
may be instituted by the Comptroller in the competent court of civil 
jurisdiction not later than six years from the date from which the 
excise duty becomes payable under this Act. 
Production, 
processing and 
holding of excise 
goods. 
Amended by: 
IX. 2001.5. 
Substituted by: 
II. 2002.13. 
9. (1) The Comptroller shall determine the rules concerning the 
production, processing and holding of products subject to excise duty, 
subject to the provisions of the relative regulations. 
(2) Production, processing and holding of products subject to 
excise duty, where the latter has not been paid, shall take place in a tax 
warehouse. 
(3) (a) The opening and operation of tax warehouses shall be 
subject to authorization from the Comptroller. 
(b) Applications for the registration of tax warehouses 
shall be made to the Comptroller in such manner, and 
shall contain such information and be accompanied by 
such documents, plans and certificates, as may be 
prescribed. 
(c) A certificate of registration shall be issued in such 
circumstances and in such a manner, and shall be valid 
for such period and subject to such conditions, as may 
be prescribed. 
(d) A separate registration shall be required in respect of 
each tax warehouse.

4 CAP. 382._h EXCISE DUTY 
(4) Subject to any regulations made under this Act, sub-article (2) 
shall not apply to production of excise goods produced merely by 
reason of: 
(a) operations during which small and negligible 
quantities of excise goods as may be prescribed, are 
obtained incidentally; 
(b) production of home made beer, wine and other 
fermented beverages not produced for commercial 
purposes; and 
(c) such other operations as may be prescribed. 
Records and 
statements. 
Substituted by: 
II. 2002.14. 
10. An authorized warehouse keeper shall be required to: 
(a) provide a guarantee, if necessary, to cover production, 
processing and holding and a compulsory guarantee to 
cover movement, the conditions for which shall be set 
by the Comptroller; 
(b) comply with the requirements laid down by the 
Comptroller; 
(c) keep, for each tax warehouse, accounts of stock and 
product movements; 
(d) produce the products whenever so required; and 
(e) consent to all monitoring and stock checks. 
Consignee may be 
any professional 
trader. 
Added by: 
II. 2001.15. 
10A. (1) Notwithstanding the provisions of article 10, the 
consignee may be a professional trader without authorized warehouse 
keeper status. This trader may, in the course of his business, receive 
products subject to excise duty under duty-suspension arrangements. 
However, he may neither hold nor dispatch such products under excise 
duty-suspension arrangements. 
(2) Such trader may, before beginning to receive the goods, 
request to be registered by the Comptroller. 
(3) A registered trader must comply with the following 
requirements: 
(a) guarantee payment of excise duty under the conditions 
set by the Comptroller, without prejudice to article 10, 
laying down the liability of the authorized warehouse 
keeper and, if the case arises, of the transporter; 
(b) keep accounts of deliveries of products; 
(c) produce the products whenever so required; and 
(d) consent to all monitoring and stock checks. 
Suspension or 
revocation of 
registration. 
Amended by: 
II. 2002.16. 
11. The Comptroller may suspend or revoke the registration of 
any tax warehouse where the person in charge thereof fails to 
comply with the provisions of article 10, and the provisions of subarticle 
(3), (4) and (5) of article 38, shall mutatis mutandis apply to 
any such suspension.

EXCISE DUTY _gCAP. 382. 5 
Marking of storage 
tanks and vessels 
and of excise 
goods. 
Amended by: 
II. 2002.17. 
12. (1) Any tanks, vessels or other containers used in a tax 
warehouse for the production or storage of excise goods shall 
conform with any specifications as may be prescribed or as may be 
approved for the purpose by the Comptroller. 
(2) The Minister may make regulations for the colouring and 
for the marking of excise goods for the purpose of ensuring the 
correct and straightforward application of the provisions of this Act 
and of preventing any evasion, avoidance or abuse. 
Regulations. 
Amended by: 
VII. 1996.2; 
XXV. 1997.3; 
XIV. 1998.3; 
V.1999.2; 
IX. 2001.6; 
II. 2002.18. 
13. (1) The Minister may make, and when made, revoke or 
amend regulations for the better carrying out of the provisions of 
this Act, and without prejudice to the generality of the foregoing, 
such regulations may provide for any of the following: 
(a) the time or times within which, the place where, and 
the manner in which, excise duty in accordance with 
this Act is to be paid; 
(b) the manner in which excise goods may be produced; 
(c) the circumstances under which excise goods not fit for 
consumption or unmarketable are destroyed without 
the payment of duty, or with refund of duty; 
(d) the providing of a security by an authorised warehouse 
keeper in a form acceptable to the Comptroller, in 
order to safeguard the payment of excise duty payable 
under this Act, and the manner in which such security 
may be called in; 
(e) the fees that may be payable to the Comptroller for any 
services provided by him or for the registration of any 
tax warehouse under this Act; and 
(f) anything that may be prescribed in accordance with 
this Act. 
(2) Any regulations made under sub-article (1) may provide 
that any person who contravenes or fails to comply with any of 
those regulations shall be guilty of an offence, and such regulations 
may provide for the penalty of a fine (multa) not exceeding five 
thousand liri or an amount equal to three times the duty payable on 
any goods in respect of which the offence is committed, whichever 
shall be the higher, or to imprisonment for a term not exceeding six 
months, or to both such fine and imprisonment, in respect of any 
conviction. 
(3) Where any regulations made under sub-article (1) do not 
provide for any punishment, any person who contravenes or fails to 
comply with any of those regulations shall be liable, on conviction, 
to a fine (multa) not exceeding two hundred liri. 
(4) The regulations contained in the Fifth Schedule to this Act 
shall be deemed to have been made under the powers contained 
under sub-article (1) and may be revoked and amended 
accordingly. 
(5) The Minister may by regulations published in the Gazette 
amend, revoke or substitute the Schedules to this Act, or any of

6 CAP. 382._h EXCISE DUTY 
them, as may become necessary from time to time, and such 
amendments may also be made with an aim to ensure that the 
Customs Tariff Headings under which the respective excise goods 
are classified conform with the Harmonized Commodity 
Description and Coding System 1983, as adopted and published by 
the Customs Co-operation Council: 
Provided that this authority shall not extend to cases in 
which its application results in a duty being prescribed in respect of 
any new article or in an increase in the rate of duty prescribed in 
respect of any article. 
Exemptions. 
Amended by: 
IX. 2001.7; 
II. 2002.19. 
14. (1) No duty shall be liable on excise goods - 
(a) produced in the circumstances specified in article 9(4); 
and 
(b) so exempted in terms of the relevant Schedules to this 
Act. 
(2) It shall be lawful for the Minister to exempt the following 
from the payment of excise duty under such conditions and 
restrictions as he may deem fit to impose: 
(a) excise goods on which the granting of such exemption 
is necessary, but to the extent only that it is so 
necessary, for the implementation of any international 
commitment entered into by the Government of Malta; 
Cap.191. 
(b) excise goods where such exemption is granted in 
favour of a person or a class of persons who, in 
accordance with, or by an order made under, the 
provisions of the Diplomatic Immunities and 
Privileges Act, is exempt from customs duties on 
articles intended for the personal use of such person or 
persons; 
(c) excise goods where such exemption is deemed to be 
justifiable by the Minister. 
(3) The Minister shall have the power by order to exempt from 
the payment of excise duty any excise goods which are imported or 
produced in Malta for the purpose of being used as ingredients or 
components in the production of excise goods. Such exemption 
may be made subject to such conditions as the Minister may deem 
fit to impose. 
(4) No excise duty shall be payable on excise goods released 
for export as merchandise, shipped as stores or taken as fuel to 
power the engines of ships or aircraft on any foreign bound ship or 
aircraft provided this is done directly from a tax warehouse. 
(5) No excise duty shall be liable on excise goods which have 
not been released by the authorised warehouse keeper for 
consumption, provided such excise goods are destroyed under 
customs supervision by written permission of and under the 
conditions laid down by the Comptroller.

EXCISE DUTY _gCAP. 382. 7 
Drawback. 
Amended by: 
II. 2002.20. 
15. (1) No excise duty paid under this Act on any excise 
goods released for consumption in Malta shall be refunded: 
Provided that the Minister may under such conditions as he 
may deem appropriate authorise the refund of any excise duty paid 
on goods where an exemption in terms of paragraph (c) of subarticle 
(2) of article 14 has been granted after the duty has been 
paid: 
Provided further that a drawback of the actual duty paid in 
accordance with the provisions of this Act shall be allowed after a 
written application by the claimant: 
(i) in respect of duty on any excise goods exported 
as merchandise or shipped as stores or taken as 
fuel to power the engines of ships or aircraft on 
foreign bound ships or aircraft otherwise than as 
specified in sub-article (4) of article 14; 
(ii) in respect of duty on any excise goods supplied 
by any person in circumstances in which such 
excise goods are exempt from duty in terms of 
an exemption made under the provisions of subarticle 
(2) of article 14. 
(2) The payment of a drawback shall be made in any case 
falling under subparagraph 
(i) of the second proviso to sub-article 
( 1 ) h e r e o f t o t h e e x p o r t e r , o r i n a n y c a s e f a l l i n g u n d e r 
subparagraph 
(ii) of the said proviso to the supplier of the excise 
goods in respect of which the drawback is allowed. 
(3) The payment of a drawback shall be subject to the 
production of such documents and to the making and signing by the 
exporter or the supplier, as the case may be, of a written declaration 
in such form or manner as the Comptroller of Customs may require. 
Offences and 
penalties. 
Amended by: 
IX. 2001.8; 
II. 2002.21; 
IX. 2003.80. 
16. (1) Any person who - 
(a) produces excise goods by a process which is not 
permitted in terms of this Act or of any regulations 
made thereunder; or 
(b) produces excise goods in any establishment other than 
a tax warehouse; or 
(c) makes any alterations in the productive facilities and 
storage areas in a tax warehouse or affecting the 
security of a tax warehouse without the prior 
notification thereof to the Comptroller; or 
(d) forges a die, stamp, mark or other device used by the 
Government, or under its authority, for making excise 
revenue bands or stamping or marking such bands for 
the purposes of this Act or any regulations made 
thereunder; or 
(e) makes with such forged die, stamp, mark or other 
device an impression on any material; or 
(f) sells or exposes for sale or utters or uses any forged 
die, stamp, mark or device or any impression made

8 CAP. 382._h EXCISE DUTY 
therewith; or 
(g) knowingly and without lawful excuse (the proof 
whereof shall lie on the accused) has in his possession 
any forged die, stamp, mark or device or impression 
made therewith; or 
(h) makes fraudulent use of any genuine die, stamp, mark 
or device or commits any of the acts contemplated in 
paragraphs (e), (f), and (g) with regard to impressions 
fraudulently made with genuine instruments; or 
(i) knowingly submits statements to the Comptroller 
which are false or incorrect or incomplete in any 
material detail, or does or omits or suffers to be done 
or omitted any act or thing, with intent to evade the 
duty leviable under this Act, or being the person in 
whose name a tax warehouse is registered fails to 
report, within the time prescribed by regulations under 
this Act, any quantity of excise goods released for 
consumption or for free circulation, and fails to show 
to the satisfaction of the court that any such act or 
thing done or omitted to be done by any person in his 
employment or subject to his authority or control, was 
done or omitted without his knowledge, and that he 
could not with reasonable diligence have obtained 
knowledge thereof; or 
(j) is in any way knowingly concerned in any evasion or 
attempt at evasion of the duty leviable under the Act; 
or 
(k) obstructs the Comptroller or any excise officer or other 
persons duly charged with the prevention and 
detection of offences against this Act with the carrying 
out of any of the provisions of this Act or of any 
regulations made thereunder; or 
(l) recommends a retail price for cigarettes in excess of 
the recommended retail price on the basis of which 
excise duty has been computed; or 
(m) sells cigarettes at a price in excess of the retail price 
recommended by the local manufacturer, or importer, 
and on which excise duty has been computed in terms 
of the relevant Schedule to this Act; or 
(n) knowingly aids, abets or assists in the commission of 
any of the foregoing offences; 
shall be guilty of an offence and shall for every such offence be 
liable, on conviction, to a fine (multa) not exceeding five thousand 
liri. 
(2) In the case of a conviction for the failure to report excise 
goods released for consumption, the offender shall be liable in 
addition to the penalty laid down in sub-article (1) to a fine (multa) 
equivalent to double the excise duty on such excise goods. 
(3) In the case of a second or subsequent conviction under this

EXCISE DUTY _gCAP. 382. 9 
article, the offender shall be liable, at the discretion of the court, to 
be sentenced to imprisonment for a term not exceeding six months 
in addition to the penalties herein prescribed. 
(4) In the case of a conviction for an offence against the 
provisions of paragraph (a) or (b), the stock of excise goods to 
which the conviction relates shall be forfeited in favour of the 
Government, and such forfeiture shall be executed without the 
necessity of any express order of the court for the purpose. 
(5) In the case of a second or subsequent conviction under subarticle 
(1)(a) or (b), it shall be lawful for the Comptroller to seize 
and take possession of any machinery, equipment, vessels, utensils, 
materials and ingredients used in the production of excise goods, 
and to dispose of the same as provided in article 38. 
(6) In the case of a conviction for an offence against the 
provisions of sub-article (1)(d), (e), (f), (g) or (h) the offender 
shall, in addition to the penalties laid down in sub-article (1), be 
liable to a term of imprisonment from one to four years. 
Forfeiture. 
Amended by: 
II. 2002.22. 
17. If any excise goods - 
(a) are deposited or concealed in any place with intent to 
defraud the Government of the excise duty leviable 
under this Act; or 
(b) are clandestinely or illegally removed from or out of 
any tax warehouse or place of security in which such 
excise goods have been duly deposited; or 
(c) after having been delivered from any tax warehouse or 
other place of security without payment of duty for 
removal to any place authorised by the Comptroller, 
are not duly delivered at such place, 
in every such case, such excise goods shall be liable to be forfeited, 
and the offender shall moreover be liable to the penalties laid down 
in the last preceding article. 
Powers of excise 
officers. 
Amended by: 
XXV. 1997.4; 
II. 2002.23. 
Substituted by: 
IX. 2003.82. 
18. (1) It shall be lawful for any excise officer to carry out 
inspections, at reasonable time, at any tax warehouse or place 
where excise goods are kept or suspected to be kept. 
(2) The person in whose name the tax warehouse is registered, 
shall provide such excise officers with the necessary assistance for 
the execution of their duties. 
(3) A person other than the person in whose name a tax 
warehouse is registered, who is in possession of any books, 
documents including machine readable material or other records 
shall likewise be under a duty to produce the same to the 
Comptroller or an excise officer. 
(4) Any person who wilfully or maliciously refrains from 
giving his assistance, or wilfully obstructs, impedes or delays any 
excise officer in the execution of his duties or powers under this 
Act or under regulations made thereunder, shall be guilty of an 
offence under this article and shall be liable, on conviction, to a 
fine (multa) not exceeding five thousand liri.

10 CAP. 382._h EXCISE DUTY 
Issue of a search 
warrant. 
Added by: 
IX. 2003.82. 
19. (1) Without prejudice to the provisions of the foregoing 
article, the Attorney General or a magistrate may, if satisfied on the 
sworn information by an excise officer that there are reasonable 
grounds for suspecting that - 
(a) anything liable to forfeiture under this or any other law 
relating to excise, or 
(b) any records relating to transactions in contravention of 
this or any other law relating to excise, 
are kept or concealed on or at any premises, place or vehicle issue a 
search warrant. 
(2) A search warrant issued under this article shall be sufficient 
a u t h o r i t y f o r t h e e x c i s e o f f i c e r n a m e d t h e r e i n , a l o n e o r 
accompanied by such other excise officers or such other persons as 
the excise officer considers necessary, at any time or times within 
one month of the date of issue of the warrant, to enter (if need be by 
force) the premises or other place or vehicle named or specified in 
the warrant, to search such premises, place or vehicle, to examine 
anything found therein or thereat, to inspect any record found 
therein or thereat and, if there are reasonable grounds for 
suspecting that anything found therein or thereat is liable to 
forfeiture under this Act or any other law relating to excise, or that 
a record found there may be required as evidence in proceedings 
under this Act or such other law, to detain or seize the thing as 
liable to forfeiture or, in the case of a record, to detain it for so long 
as it is reasonably required for such purpose. 
Power to stop 
vehicles. 
Added by: 
IX. 2003.82. 
20. (1) An excise officer in uniform may stop any vehicle in 
order - 
(a) that such excise officer, or any excise officer 
accompanying such excise officer, may exercise any 
power conferred on them by article 19 in relation to 
excise products or any other products chargeable with 
excise duty under any other law, where there are 
reasonable grounds to believe that such products are 
being transported in or on such vehicle, or 
(b) to examine and take samples of mineral oil under 
article 21(1)(c). 
(2) Any person in charge of a moving vehicle shall, at the 
request of an excise officer in uniform or a Police officer, stop such 
vehicle. 
(3) Any person in charge of a vehicle shall, whether such 
vehicle has been stopped by an excise officer under this article or 
article 20(1), or is already stationary, at the request of an excise 
officer -
(a) keep such vehicle stationary for such period as is 
reasonably required to enable an excise officer to 
exercise any power conferred on such excise officer by 
article 19 or by article 20(1), or 
(b) where such vehicle is, in the opinion of such excise 
officer, situated in a place unsuitable for the exercise

EXCISE DUTY _gCAP. 382. 11 
of any power conferred on such officer by the said 
articles, take such vehicle or cause it to be taken to 
such place as such excise officer may consider suitable 
for the exercise of such power. 
Power to examine 
and search vehicles 
and to take 
samples. 
Added by: 
IX. 2003.82. 
21. (1) An excise officer, on production of his authorisation if 
so requested by any person affected, or any excise officer 
accompanying such officer, may - 
(a) examine a vehicle, 
(b) carry out such searches of a vehicle as may appear to 
the excise officer to be necessary to establish 
whether - 
(i) anything on or in the vehicle or in any manner 
attached to the vehicle is liable to forfeiture 
under this Act or any other law relating to 
excise, or 
(ii) any excisable products being transported in or 
on, or in any manner attached to, the vehicle 
correspond in every material respect with the 
description of any such products in a document 
referred to in paragraph (d)(iii), 
(c) take samples, without payment, of any product subject 
to excise duty in or on, or in any manner attached to 
the vehicle, and 
(d) question the person in charge of the vehicle in relation 
to the vehicle or anything on or in any manner attached 
to the vehicle, and require such person - 
(i) to give, within such time and in such form and 
manner as may be specified by the excise 
officer, all such information in relation to the 
vehicle as may reasonably be required by such 
excise officer and is in the possession or 
procurement of such person, 
(ii) within such time and in such manner as may be 
specified by the excise officer, to produce and 
permit the inspection of, and the taking of copies 
of, or of extracts from, all such records relating 
to the vehicle and any products being so 
transported, as are reasonably required by such 
excise officer and are in the possession or 
procurement of the person, and 
(iii) to produce to the excise officer any 
accompanying document, duty document or 
exemption certificate accompanying any 
products subject to excise duty being transported 
in or on, or in any manner attached to, the 
vehicle. 
(2) An excise officer, on production of his authorisation, if so 
requested by any person affected, may - 
(a) examine and take samples of any mineral oil in any

12 CAP. 382._h EXCISE DUTY 
fuel tank or otherwise present on or in any vehicle, or 
anything attached to any vehicle, for use or capable of 
being used for combustion in the engine of the vehicle, 
whether or not the vehicle is attended, 
(b) examine or inspect any vehicle or anything attached to 
any vehicle for the purposes of paragraph (a), 
(c) question - 
(i) the owner of any vehicle, 
(ii) any person who for the time being stands 
registered as the owner of any vehicle, 
(iii) any director, manager or principal officer of 
such owner where the registered owner is not 
one or more individuals, or 
(iv) the person in charge of any vehicle, 
in relation to such mineral oil, and require such owner, 
person, director, manager or principal officer to give 
to such excise officer any information in relation to 
such mineral oil as may reasonably be required and 
which is in the possession or procurement of such 
owner, person, director, manager or principal officer, 
as the case may be. 
Entry and search of 
premises. 
Added by: 
XI. 2003.82. 
22. (1) An excise officer may, at all reasonable times, on 
production of his authorisation, if so requested by any person 
affected, enter any premises or other place (other than a dwelling) 
in which - 
(a) the production, processing, holding, storage, keeping, 
importation, purchase, packaging, offering for sale, 
sale or disposal of any excise goods is being or is 
reasonably believed by the excise officer to be carried 
on, 
(b) the manufacture, distribution, storage, repair, 
modification, importation, dealing, delivery or 
disposal of mechanically propelled vehicles is being, 
or is reasonably believed by the excise officer to be 
carried on, or 
(c) any records relating to, or reasonably believed by the 
excise officer to relate to, the products or activities 
referred to in paragraphs (a) and (b) are being kept or 
are reasonably believed by the excise officer to be 
kept. 
(2) An excise officer, on production of his authorisation, if so 
requested by any person affected, may - 
(a) enter and inspect any premises or other place (other 
than a dwelling) for the purposes of this article and 
bring onto those premises any vehicle being used in 
the course of his or her duties, 
(b) make such search and investigation of such premises 
or place as such excise officer may consider to be

EXCISE DUTY _gCAP. 382. 13 
proper. 
(3) An excise officer in or on any premises or place pursuant to 
subarticle (1) may there - 
(a) carry out such search and investigation as such excise 
officer may consider to be proper, 
(b) take account of, and without payment, take samples of 
any product subject to excise duty and of any 
materials, ingredients and substances used or likely to 
be used in the manufacture of such product, 
(c) in relation to any records referred to in subarticle 
(1)(c) - 
(i) search for, inspect and take copies of or extracts 
from any such records (including, in the case of 
any information in a non-legible form, a copy of, 
or an extract from, such information in a 
permanent legible form), 
(ii) remove and retain such records for such period 
as may reasonably be required for their further 
examination, and 
(iii) require any person to produce any such records 
which are in that person’s possession, custody or 
procurement and in the case of information in a 
non-legible form, to produce it in a legible form 
or to reproduce it in a permanent legible form, 
(d) question any person present in relation to - 
(i) any product referred to in subarticle (1)(a) or 
any materials, ingredients or other substances 
used or intended to be used in the manufacture 
of such product, 
(ii) any vehicle, 
(iii) any records referred to in subarticle (1)(c), 
produced or found in or on such premises or 
place, and such person shall give to such excise 
officer all information required of such person 
which is in such person’s possession, custody or 
procurement. 
(4) An excise officer in or on any premises or place pursuant to 
artice 21, or any person accompanying an excise officer pursuant to 
article 20, may require any person present to give to such excise 
officer or such other person his or her name and address. 
Obligation to give 
information. 
Added by: 
XI. 2003.82. 
23. An excise officer may require any person whom such 
officer has reasonable cause to believe to be guilty of an offence 
under article 16(1) or article 17, to furnish to such officer - 
(a) his or her name, address and date of birth, 
(b) all such information in relation to the goods subject to 
excise duty as may be reasonably required by such 
excise officer or member and which is in the 
possession or procurement of such person.

14 CAP. 382._h EXCISE DUTY 
Power to detain. 
Added by: 
XI. 2003.82. 
Cap. 9. 
24. Where an excise officer has reasonable grounds to suspect 
that a person is committing an offence under article 16(1) or article 
17, then such officer may detain such person without warrant and 
as soon as immediately practicable thereafter and in any case not 
later than two hours after such detention, place such officer in the 
custody of an officer of the Police force whereupon such officer of 
the Police force shall either release such person or proceed to 
present such person before a court and the provisions of the 
Criminal Code relating to arrest shall mutatis mutandis apply to the 
excise officer and the officer of the Police force. 
Detention of goods 
and vehicles. 
Added by: 
XI. 2003.82. 
25. (1) Where an excise officer or a Police officer reasonably 
suspects that any products, subject to excise duty or any other 
goods, are liable to forfeiture under this Act then - 
(a) all such excisable products or other goods, 
(b) any other thing being made use of in the conveyance of 
such products or goods, and 
(c) any vehicle in or on which or attached to which any 
such products or goods are found, 
may be detained by such excise officer or Police officer until such 
examination, enquiries or investigations as may reasonably be 
deemed necessary by such excise officer or another excise officer, 
or Police officer have been made for the purposes of determining 
whether or not such products, goods, thing or vehicle are liable to 
forfeiture. 
(2) When a determination referred to in subarticle (1) has been 
made in respect of any such products, other goods, thing or vehicle 
or on the expiry of a period of thirty days from the date on which 
such products, goods, thing or vehicle were detained under that 
subarticle, whichever is the earlier, such products, goods, thing or 
vehicle are to be either seized as liable to forfeiture under the Act, 
or released. 
Seizure of goods or 
vehicles. 
Added by: 
XI. 2003.82. 
26. (1) Any goods or vehicles that are liable to forfeiture 
under the Act may be seized by an excise officer. 
(2) Any Police officer who has detained any goods or vehicles 
that are liable to forfeiture under the Act shall deliver the same to 
an excise officer as soon as is practically possible and in no case 
later than forty eight hours after such detention. 
Notice of seizure. 
Added by: 
XI. 2003.82. 
27. (1) Subject to subarticle (2), an excise officer shall give 
notice of any seizure and of the grounds therefor to any person who 
to the officer’s knowledge was at the time of the seizure the owner 
or one of the owners of the thing seized. 
(2) Notice under subarticle (1) need not be given under this 
article to a person if the articles were detained in the presence of 
the person, of the person suspected to have committed the offence 
that occasioned the seizure or in the case of an article seized on any 
ship or aircraft, in the presence of the master or commander of such 
ship or aircraft. 
(3) Notice under subarticle (1) shall be given in writing and the

EXCISE DUTY _gCAP. 382. 15 
notice shall include a copy of article 28 and shall be deemed to 
have been duly given to the person concerned - 
(a) if it is delivered to the person personally, or 
(b) if it is addressed to the person and left or forwarded by 
registered post to the person at the usual or last known 
place of abode or business of the person or, in the case 
of a body corporate, at its registered or principal 
office, or 
(c) if the person has no known address in Malta or Gozo, 
by publication of notice of the seizure concerned in the 
Gazette. 
Notice of claim. 
Added by: 
XI. 2003.82. 
28. (1) A person who claims that anything seized is not liable 
to seizure (such person hereinafter in this article and in article 29 
referred to as “the claimant”) shall, within thirty days of the date of 
the notice of seizure or, where no such notice has been given to the 
claimant, within thirty five days of the date when the article was 
first detained, give notice in writing of such claim to the 
Comptroller. 
(2) The claimant shall, within thirty days from the date upon 
which such notice was given, institute proceedings to declare such 
articles as not being subject to seizure in the competent civil court, 
in default of which the claim shall be deemed to have been 
abandoned. 
(3) A notice under subarticle (1) shall specify the name and 
address of the claimant and, in the case of a claimant who is outside 
Malta, the name and address of a person in Malta who is authorised 
by him to act as his attorney and to accept service of any document 
required to be served on the claimant and to act on behalf of the 
claimant. 
Power to deal with 
articles seized. 
Added by: 
XI. 2003.82. 
29. (1) The Comptroller may, in his discretion, and if so 
ordered on writing by the Minister responsible for finance restore 
anything seized under the Act. 
(2) Without prejudice to subarticle (1), where a notice of claim 
relating to the thing seized has been duly given under article 28, the 
Comptroller may as he thinks fit and notwithstanding the pendency 
of the proceedings wherein the seizure is contested - 
(a) deliver it up to the claimant on payment to the 
Comptroller of such sum as the Comptroller thinks 
proper, being a sum not exceeding that which in the 
opinion of the Comptroller represents the value of the 
thing, including any duty or tax chargeable on it which 
has not been paid, or 
(b) if the thing seized is in the opinion of the Comptroller 
of a perishable nature, sell or destroy it. 
(3) If, where anything is delivered up, sold or destroyed under 
this article, it is held by the court in proceedings under article 28 
that the thing was not liable to forfeiture at the time of its seizure, 
the Comptroller shall, on demand tender to such claimant -

16 CAP. 382._h EXCISE DUTY 
(a) an amount equal to any sum paid by the claimant under 
subarticle (2), 
(b) if he has sold the thing, an amount equal to the 
proceeds of sale, or 
(c) if he has destroyed the thing, an amount equal to the 
market value of the thing at the time of its seizure, 
together with the reasonable costs of any court 
proceedings to challenge the seizure where the 
Comptroller is of the opinion that the claim was 
justified. 
(4) If the claimant accepts the amount tendered under 
subarticle (3), such claimant shall not be entitled to maintain 
proceedings in any court on account of the seizure, detention, sale 
or destruction of the thing concerned. 
(5) All goods seized by an excise officer or by a Police officer 
as liable to forfeiture shall, after such seizure has become final 
either by the lapse of time allowed for contestation or after such 
contestation has been unsuccessful, be either destroyed, sold or 
otherwise disposed of in accordance with the provisions of article 
38.
(6) Notwithstanding any other provision of this Act relating to 
goods seized as liable to forfeiture, an excise officer who seizes as 
liable to forfeiture any spirits or any stills, vessels, utensils, wort or 
other material for manufacturing, distilling or preparing spirits may 
at his discretion spill, break up or destroy any of those goods. 
Appeals to 
Comptroller. 
Added by: 
XI. 2003.82. 
30. (1) Any person who, in the opinion of the Comptroller, is 
liable to pay excise duty and is called on by the Comptroller to pay 
such duty may appeal against the decision of the Comptroller. 
(2) Any person who believes that he is entitled to a refund of 
any excise duty paid by him may appeal from any decision of the 
Comptroller denying him such refund. 
(3) Any person who - 
(a) has not been approved by the Comptroller as an 
authorised warehouse keeper under regulation 4 of the 
Excise Goods Regulations or has been refused 
approval in respect of any premises as a tax warehouse 
under article 9, or 
(b) has had any such approval revoked under article 11, 
may appeal to the Comptroller. 
(4) An appeal under subarticles (1), (2) or (3) shall be in 
writing and shall set forth in detail the grounds of appeal. 
(5) An appeal shall be lodged by the person concerned with the 
Comptroller within the period of two months from the date of - 
(a) the payment of the excise duty, 
(b) the notification by the Comptroller to pay an amount 
of excise duty,

EXCISE DUTY _gCAP. 382. 17 
(c) any partial refund of the excise duty, 
(d) the notification by the Comptroller of a refusal of a 
refund of excise duty, or 
(e) the notification by the Comptroller of any decision 
referred to in subarticle (3), 
or within such longer period as the Comptroller may, in exceptional 
cases, allow. 
(6) An appeal shall, subject to subarticle (12), be determined 
by the Comptroller within a period of thirty days from its 
lodgement with him. 
(7) The Comptroller may appoint one or more excise officers 
for the purposes of carrying out his functions under this article but 
no such officer shall be so appointed to determine an appeal in 
respect of any matter which such excise officer may have himself 
determined. 
(8) The Comptroller shall in writing notify the appellant of the 
determination of the appeal and the reasons for such determination. 
(9) Where the Comptroller on appeal determines that a refund 
is due, he shall repay the amount overpaid to the appellant. 
(10) Where the Comptroller on appeal determines that any 
excise duty is due, the appellant concerned shall pay the amount so 
due. 
(11) For the purpose of determination of an appeal any goods or 
vehicles to which the appeal relates are to be produced to the 
comptroller for inspection, if so required. 
(12) Where an appeal has not been determined by the 
Comptroller within the time referred to in subarticle (6) the 
Comptroller shall be deemed to have refused the appeal. 
Appeal to Excise 
Duty Appeals 
Board. 
Added by: 
XI. 2003.82. 
31. (1) Save as provided for in article 32 an appeal from the 
decision of the Comptroller under article 30 shall lie to the Excise 
Duty Appeals Board. 
(2) A person who intends to appeal under this article against a 
determination of the Comptroller shall - 
(a) within thirty days of the notification of such 
determination, or 
(b) within thirty days of the expiry of the time limit for 
such determination, 
whichever is the earlier, give notice in writing to him of such 
intention. 
(3) (a) Subject to paragraph (c), where a notice or other 
document which is required or authorised to be served 
by this article falls to be served on a body corporate, 
such notice is to be served on the secretary or other 
officer of the body corporate. 
(b) Any notice or other document which is required or 
authorised by this article -

18 CAP. 382._h EXCISE DUTY 
(i) to be served by the Comptroller or by an 
appellant may be served by post, and 
(ii) in the case of a notice or other document 
addressed to the Comptroller, it shall be 
addressed and sent to the Comptroller of 
Customs, Custom House, Valletta CMR 02, or 
such other address as may be determined from 
time to time by the Minister by notice in the 
Gazette. 
(c) Any notice or other document which is required or 
authorised to be served by the Comptroller on an 
appellant under this article may be sent to the 
advocate, accountant or other agent of the appellant 
and a notice so served is deemed to have been served 
on the appellant unless the appellant proves to the 
satisfaction of the Board, that he or she had, before the 
notice or other document was served, withdrawn the 
authority of such advocate, accountant or other agent 
to act on his or her behalf. 
(4) Prima facie evidence of any notice given under this article 
by the Comptroller or by an officer of the Comptroller may be 
given in any proceedings by production by an officer of the 
Comptroller of a document purporting to be a copy of the notice 
and it shall not be necessary to prove the official position of the 
person by whom the notice purports to be given or, if it is signed, 
the signature, or that the person signing and giving it was 
authorised so to do. 
Excise Duty 
Appeals Board. 
Added by: 
XI. 2003.82. 
32. (1) There shall be a Board to be designated “the Excise 
Duty Appeals Board”, hereinafter referred to as the Board, which 
shall be composed of three members. The chairman shall be a 
person with experience in the legal field, appointed by the Minister, 
and of the two other members of the Board one shall be a person 
who, in the opinion of the Minister, can represent the interests of 
the Government and the other a person who in the opinion of the 
Minister can represent the interests of importers, appointed by the 
Minister after consultation with representatives of the trade. 
(2) Should any of the members of the Board have a direct 
personal interest in any dispute he shall declare such interest and 
shall abstain from taking cognizance of that dispute, and such 
members may be challenged accordingly. 
(3) The Minister may also appoint substitute members of the 
Board. 
(4) The Board shall give due prompt consideration to any 
matter relating to excise referred to it by the Comptroller in 
accordance with the provisions of article 30(12). 
(5) The Board shall regulate its own procedure. 
(6) No appeal shall lie to Board where the duty in dispute does 
not exceed one hundred and fifty liri. 
(7) After considering the matter referred to it, and any

EXCISE DUTY _gCAP. 382. 19 
submissions which may have been made to it by the Comptroller 
and the appellant, the Board shall determine whether the principles 
set out in article 30 have been followed by the Comptroller in the 
assessment made by him. 
(8) Where the Board decides that the principles referred to in 
subarticle (7) have been followed, the determination made by the 
Comptroller in accordance with the provisions of article 30(6), 
shall be confirmed; where the Board decides that the said principles 
have not been followed, the Board shall recommend to the Minister 
to direct the Comptroller to make a fresh determination, which 
recommendation shall contain the principles which in the opinion 
of the Board had been overlooked by the Comptroller. The Minister 
shall thereupon refer the matter to the Comptroller for a fresh 
determination, which shall then be final. 
(9) Notice of the decision on appeal and the reasons therefor 
shall be given in writing to the appellant who shall also be 
informed of his rights of any further appeal. 
(10) Nothing in this article contained shall be deemed to affect 
any right of the appellant to contest a decision by the Board before 
any competent court. 
Security for duty in 
dispute. 
Added by: 
XI. 2003.82. 
33. Unless the Board determines otherwise because the 
provision of such deposit or the giving of such guarantee could 
impinge the claimant’s right of appeal, where an appeal has been 
made under article 30 or 32 in respect of an amount of duty which a 
person is called on by the Comptroller to pay, such appeal shall not 
be determined by the Comptroller or the Board, as the case may be, 
unless such amount of duty has been deposited with the 
Comptroller or adequate security therefor in the form of a banker 
guarantee has been given. 
No appeal pending 
criminal 
prosecution. 
Added by: 
XI. 2003.82. 
34. Where criminal prosecution is pending against any person 
in respect of any offence under this Act in connection with which 
any seizure has been made under this Act, or where a person has 
been informed that such proceedings are being contemplated then 
no appeal under articles 30 to 32 may be entered until the criminal 
prosecution has been finally concluded or the said person has been 
informed that no prosecution will be initiated and the terms 
referred in the said articles for appeal shall be suspended 
accordingly. 
Excise officers 
may be given 
powers of 
Executive Police. 
Added by: 
XI. 2003.82. 
35. (1) It shall be lawful for the President of Malta, by a 
notice published in the Gazette, to authorise any excise officer or 
any officer of customs to exercise, within such limits as shall by a 
notice published as aforesaid be prescribed by the President of 
Malta, such functions as by any law or regulations made 
thereunder, are vested in the officers of the Executive Police. 
(2) Before any such officer or person shall exercise any of the 
functions referred to in subarticle (1), he shall take the oaths here 
following: 
“I ........................ do swear/solemnly affirm that I will 
bear true faith and allegiance to the people and the 
Republic of Malta and its Constitution. (So help me

20 CAP. 382._h EXCISE DUTY 
God).”. 
“I ................................. do swear/solemnly affirm that 
while holding the office of (insert description of 
office) I will do the best of my knowledge and ability 
discharge the functions of an officer the Executive 
Police faithfully and according to law. (So help me 
God).”. 
Proceedings. 
Amended by: 
IX. 2003.81. 
Cap. 9. 
36. (1) All proceedings under this Act shall be taken in the 
name and on behalf of the Comptroller before the Court of 
Magistrates in Malta or Gozo, as the case may be, sitting as a court 
of criminal judicature, and the provisions of the Criminal Code 
relating to the procedure before such court and to the award and 
execution of the punishment imposed by such court shall apply in 
the case of such proceedings. 
(2) Notwithstanding the provisions of the Criminal Code, the 
Attorney General shall always have a right of appeal to the Court of 
Criminal Appeal from any judgment given by the Court of 
Magistrates in respect of criminal proceedings arising out of the 
provisions of this Act. 
(3) Every offence under this Act shall for all ends and purposes 
of law be deemed to be a crime within the meaning of the Criminal 
Code and shall be dealt with as such. 
Saving of other 
laws. 
Amended by: 
II. 2002.24; 
IX. 2003.81. 
37. The possession of any licence issued by the Police or other 
authority to any authorised warehouse keeper or other person in his 
employment or acting under his instructions for any purpose other 
than those specified in this Act, shall in no way exonerate such 
authorised warehouse keeper or other person from any obligation or 
any liability under this Act or any regulation made thereunder for 
any offence against the provisions of this Act or of any regulation 
made thereunder. 
Appropriation and 
seizure of goods, 
security, etc. 
Amended by: 
II. 2002.25; 
IX. 2003.81. 
38. (1) If any duty due under this Act shall, for any reason 
whatsoever, remain unpaid after the time within which it is 
payable, it shall be lawful for the Comptroller to appropriate all or 
part of any security which may be provided for under any 
regulations, and which is equivalent to the duty which remained 
unpaid, and if the said deposit or other security prove to be 
insufficient, to seize and take possession of all or any excise goods 
which are kept in the tax warehouse or any premises in the use or 
possession of the authorised warehouse keeper or any person in his 
behalf, and all or any excise goods and any machinery, equipment, 
vessels, utensils, materials and ingredients used in the production 
of excise goods within the precincts of the tax warehouse or in any 
premises in the use or possession of the authorised warehouse 
keeper or of any person in his behalf which shall in virtue of this 
sub-article also constitute a security for such duty, and to sell such 
excise goods, machinery, equipment, vessels, utensils, materials 
and ingredients by public auction after giving not less than eight 
days prior notice of the sale or by public call for tender as may be 
prescribed. Such notice shall be given to such authorised 
warehouse keeper, if present in Malta, or to his agent, if any, or

EXCISE DUTY _gCAP. 382. 21 
failing both shall be published in the Gazette: 
Provided that such excise goods may at the discretion of the 
Comptroller, after such eight days’ notice, be destroyed. 
(2) The cost and expenses of the seizure and sale, and the duty 
recoverable under such sale, shall be a first charge on the proceeds 
thereof. Such proceeds shall be applied in or towards the payment 
of such costs and expenses and in or towards the payment of the 
duty, and the surplus, if any, shall be paid to the authorised 
warehouse keeper. 
(3) Any person aggrieved by any action of the Comptroller 
made in virtue of sub-article (1) shall have the right to oppose such 
action by filing an application before the First Hall of the Civil 
Court within eight days from the date on which the notice of the 
seizure is given by the Comptroller, or on which a notice is given 
by the Comptroller that he has appropriated any security given. 
(4) Any application made in virtue of subarticle (3) shall be 
served on the Comptroller within two days of filing, and the cause 
shall be appointed for hearing with urgency, from day to day until 
judgment. No appeal shall lie from the determination of the issue 
by the Civil Court, except on a point of law. Such appeal shall be 
made by application to the Court of Appeal within six days from 
the decision of the Civil Court, First Hall. 
Cap. 12. 
(5) The Rule Making Board set-up under article 29 of the Code 
of Organization and Civil Procedure shall make rules providing for 
the manner in which any application under this article shall be 
drawn up, and for the procedure to be followed in any such 
application. Such rules shall provide that such proceedings shall be 
conducted expeditiously and with urgency and the rules for the 
production of evidence shall be drawn up accordingly.

22 CAP. 382._h EXCISE DUTY 
Amended by: FIRST SCHEDULE 
VII.1996.3. 
Substituted by: 
XXV. 1997.5. 
Amended by: 
XIV. 1998.4. 
Substituted by: 
IX. 2001.9. 
First Column 
List of Excise Goods 
Second Column 
Relevant Schedule 
Alcohol and alcoholic beverages to the extent 
as shown in the relevant schedule to this Act. Second Schedule 
Manufactured tobacco to the extent as shown 
in the relevant schedule to this Act. Third Schedule 
Mineral Oils to the extent as shown in the 
relevant schedule to this Act. Fourth Schedule

EXCISE DUTY _gCAP. 382. 23 
; 
SECOND SCHEDULE Amended by: 
VII. 1996.4. 
Substituted by; 
VII. 1997.2; 
XXV. 1997.5; 
IV. 1998.2; 
IX. 2001.9; 
II. 2002.26. 
ALCOHOL AND ALCOHOLIC BEVERAGES 
Description of excise goods Rate of Excise Duty 
BEER Lm 0.32 per hectolitre 
per degree Plato 
If produced by breweries with an annual production not 
exceeding 200,000 hectolitres of beer. 
Lm 0.16 per hectolitre 
per degree Plato 
Products containing a mixture of beer with non-alcoholic 
drinks. 
Lm 0.08 per hectolitre 
per degree Plato 
The term 'beer' covers any product falling within Customs 
Tariff Heading No. 2203 or any product containing a 
mixture of beer with non-alcoholic drinks falling within 
Customs Tariff Heading No. 2206, in either case with an 
actual alcoholic strength by volume exceeding 0.5% vol. 
WINE 0 
1. The term 'still wine' covers all products falling within 
Customs Tariff Heading Nos. 2204 and 2205, except 
sparkling wine as defined in paragraph 2 below: 
- having an actual alcoholic strength by volume 
exceeding 1.2% vol., but not exceeding 15% 
vol., provided that the alcohol contained in the 
finished product is entirely of fermented origin, 
- having an actual alcoholic strength by volume 
exceeding 15% vol., and not exceeding 18% 
vol., provided they have been produced 
without any enrichment and that the alcohol 
contained in the finished product is entirely of 
fermented origin. 
2. The term 'sparkling wine' covers all products falling 
within Customs Tariff Heading Nos. 2204.10, 
2204.21.10, 2204.29.10 and 2205:

24 CAP. 382._h EXCISE DUTY 
- 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 15% 
vol., provided that the alcohol contained in the 
finished product is entirely of fermented 
origin. 
FERMENTED BEVERAGES 0 
1. The term 'other still fermented beverages' covers all 
products falling within Customs Tariff Heading Nos. 
2204 and 2205 but not mentioned under Wine above, 
and products falling within Customs Tariff Heading 
No. 2206, except other sparkling fermented beverages 
as defined in paragraph 2 below and any product 
covered under Beer above: 
- having an actual alcoholic strength by volume 
exceeding 1.2% vol., but not exceeding 10% 
vol., 
- having an actual alcoholic strength by volume 
exceeding 10% but not exceeding 15% vol., 
provided that the alcohol contained in the 
product is entirely of fermented origin. 
2. The term 'other sparkling fermented beverages' 
covers all products falling within Customs Tariff 
Heading No. 2206 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' 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., 
- 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.

EXCISE DUTY _gCAP. 382. 25 
INTERMEDIATE PRODUCTS Lm 20.00 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 or Fermented Beverages above. 
NOTE: 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. 
ETHYL ALCOHOL 10c0 per% vol. per litre 
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., 
- potable spirits containing products, whether in 
solution or not. 
EXEMPTIONS 
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: 
1. a. when distributed in the form of alcohol which 
has been completely denatured to the satisfaction 
of the Comptroller of Customs;

26 CAP. 382._h EXCISE DUTY 
b. when both denatured to the satisfaction of the 
Comptroller of Customs and used for the 
manufacture of any product not for human 
consumption; 
c. when used for the production of vinegar falling 
within Customs Tariff Heading No. 2209; 
d. when used for the production of medicines; 
e. when used for the production of flavors for the 
preparation of foodstuffs and non-alcoholic 
beverages with an alcohol strength not exceeding 
1.2% vol.; 
f. when used directly or as a constituent of semifinished 
products for the production of foodstuffs, 
filled or otherwise, provided that in each 
case the alcoholic content does not exceed 8.5 
litres of pure alcohol per 100 kg of the product 
for chocolates, and 5 litres of pure alcohol per 
100 kg of the product for other products. 
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. 
DENATURANTS approved by the Comptroller of 
Customs 
1. In the manufacture of Mineralised Methylated Spirit 
the denaturant should be composed of: 
Base: 
- 90% vol. ethanol 
- 9.5% vol. wood naptha, and 
- 0.5% vol. crude pyridine 
To each 1,000 litres of which is added: 
- 3.75 litres of mineral naptha (petroleum oil) 
and 
- 1.50 ppm of methyl violet. 
2. In the manufacture of Industrial Methylated Spirit 
the denaturant should be composed of: 
Base:

EXCISE DUTY _gCAP. 382. 27 
- 90% vol. ethanol 
- 10% vol. wood naptha 
To each 1,000 litres of which is added: 
- 0.5% vol. crude pyridine 
3. In the manufacture of Other denaturant spirits the 
denaturant should be composed of: 
- When for Industrial use (excluding 
pharmaceutical industry): 
10 ppm denatonium benzoate irrespective of 
the alcoholic strength of the alcohol to be 
denatured 
- When for Surgical or Pharmaceutical use 
Either: 
- 90% vol ethanol 
- 10% vol isopropyl alcohol 
(This type of denatured alcohol is normally used 
in pharmaceutical industrial plants) 
or: 
- 95% 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)

28 CAP. 382._h EXCISE DUTY 
Amended by: 
VII. 1997.3. 
Substituted by: 
XXV. 1997.5. 
Amended by: 
IV. 1998.3; 
V. 1999.3; 
VII. 2000.2. 
Substituted by: 
IX. 2001.9. 
Amended by: 
II. 2002.27; 
II. 2003.50. 
THIRD SCHEDULE 
MANUFACTURED TOBACCO 
Description of excise goods Rate of Excise Duty 
Cigarettes 53.1% of the retail price 
plus Lm 0.07,7 but not 
less than Lm0.66,1 per 
packet of 20 or part 
thereof 
1. The following shall be deemed to be cigarettes: 
i. rolls of tobacco capable of being smoked as they 
are and which are not cigars or cigarillos within 
the definition as outlined under 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; 
iv. a roll of tobacco referred to in indent i. shall, for 
excise duty purposes, be considered as - 
a two cigarettes where, excluding filter or 
mouth piece, it is longer than 9 cm but not 
longer than 18 cm 
b as three cigarettes where, excluding filter or 
mouthpiece, it is longer than 18 cm but not 
longer than 27 cm, and so on. 
Products consisting in whole or in part of substances 
other than tobacco but otherwise conforming to the 
criteria set out in indents (i) to (iv) above shall be 
treated as cigarettes.

EXCISE DUTY _gCAP. 382. 29 
2. For the purpose of the ad valorem duty, the retail 
price is normally the price recommended by the 
importer or manufacturer for the retail sale of the 
cigarettes; where no price has been recommended, 
the highest price at which cigarettes of that 
description are normally sold by retail is used. 
Cigars and Cigarillos Lm 5.00 per 1000 units 
The following shall be deemed to be cigars or cigarillos if 
they can be smoked as they are: 
i. rolls of tobacco made entirely of natural tobacco; 
ii. rolls of tobacco with an outer wrapper of natural 
tobacco; 
iii. rolls of tobacco with an outer wrapper of the 
normal colour of a cigar, and a binder, of 
reconstituted tobacco, where at least 60% by 
weight of the tobacco particles are both wider 
and longer than 1.75mm and where the wrapper 
is fitted in spiral form with an acute angle of at 
least 30° to the longitudinal axis of the cigar; 
iv. rolls of tobacco with an outer wrapper, of the 
normal colour of a cigar, of reconstituted 
tobacco, where the unit weight, not including 
filter or mouth-piece, is not less than 2.3 g and if 
at least 60% by weight of the tobacco particles 
are both wider and longer than 1.75 mm and the 
circumference over at least one third of the length 
is not less than 34 mm. 
Products consisting in part of substances other than 
tobacco but otherwise conforming to the criteria set out in 
indents (i) to (iv) shall be treated as cigars and cigarillos 
provided they have respectively: 
- a wrapper of natural tobacco, 
- a wrapper and binder of tobacco, both of 
reconstituted tobacco, 
- a wrapper of reconstituted tobacco. 
Hand-rolling Tobacco Lm 22.25 per kg. 
Other Smoking Tobacco Lm 8.00 per kg. 
The following shall be deemed to be smoking tobacco:

30 CAP. 382._h EXCISE DUTY 
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 Cigarettes or Cigars and Cigarillos 
above and which can be smoked. 
Smoking tobacco as defined above in which more than 
25% by weight of the tobacco particles have a cut width of 
less than 1mm shall be deemed to be fine-cut tobacco for 
the rolling of cigarettes. 
Smoking tobacco in which more than 25% by weight of 
the tobacco particles have a cut width of more than 1mm 
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. 
Products consisting in whole or in part of substances other 
than tobacco but otherwise conforming to the criteria set 
out in indents (i) and (ii) above shall be treated as smoking 
tobacco. 
Chewing Tobacco and Snuff Lm 11.60 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 
Comptroller of Customs and used for industrial or 
horticultural purposes 
Manufactured tobacco which is destroyed under 
administrative supervision 
Manufactured tobacco which is solely intended for 
scientific tests and for tests connected with product quality 
Manufactured tobacco which is reworked by the producer

EXCISE DUTY _gCAP. 382. 31 
FOURTH SCHEDULE 
MINERAL OILS 
Substituted by: 
VII. 1997.4; 
XXV. 1997.5. 
Amended by: 
IV. 1998.4; 
V. 1999.4. 
Substituted by: 
IX. 2001.9; 
II. 2002.28. 
Description of excise goods Rate of Excise Duty 
Leaded petrol falling within Customs Tariff Heading 
Nos. 2710.00.34 and 2710.00.36 
Lm 154 per 1000 litres 
Unleaded petrol falling within Customs Tariff Heading 
No. 2710.00.27, 2710.00.29 and 2710.00.32 
Lm 133 per 1000 litres 
Gas oil falling within Customs Tariff Heading No. 
2710.00.66, 2710.00.67 and 2710.00.68. 
Lm 102 per 1000 litres 
If used in the following maritime commercial activities: 
Inland Navigation between Malta and Gozo 
Harbour Cruises 
Tugging activities 
Bunkering operations 
Dredging operations Lm 61 per 1000 litres 
If used for power generation 0 
If used for fishing purposes as laid down by Department of 
Fisheries 
0 
Heavy fuel oil falling within Customs Tariff Heading 
Nos. 2710.00.74, 2710.00.76, 2710.00.77 and 2710.00.78. 
Lm 6 per 1000 Kgs 
If used for Power Generation 0 
Liquid petroleum gas falling within Customs Tariff 
Heading Nos. 2711.12 to 2711.13 
Lm 15 per 1000 Kgs 
Methane falling within Customs Tariff Heading No. 
2711.29.00 
Lm 15 per 1000 Kgs 
Kerosene falling within Customs Tariff Heading Nos. 
2710 0051 and 2710 0055 
Lm 102 per 1000 litres 
If used for air navigation between Malta and Gozo: Lm 31 per 1000 litres 
If used for heating purposes 0 
The term 'mineral oil' shall cover: 
(a) products falling within Customs Tariff Heading 
No. 2706;

32 CAP. 382._h EXCISE DUTY 
(b) products falling within Customs Tariff Heading 
Nos. 2707.10, 2707.20, 2707.30, 2707.50, 
2707.91.00 and 2707.99 (except 2707.99.30, 
2707.99.50 and 2707.99.70); 
(c) products falling within Customs Tariff Heading 
No. 2709; 
(d) products falling within Customs Tariff Heading 
No. 2710; 
(e) products falling within Customs Tariff Heading 
No. 2711, including chemically pure methane 
and propane but excluding natural gas; 
(f) products falling within Customs Tariff Heading 
Nos. 2712.10, 2712.20, 2712.90.31, 2712.90.33, 
2712.90.39, 2712.90.91 and 2712.90.99; 
(g) products falling within Customs Tariff Heading 
No. 2713 with the exception of resinous 
products, used bleaching earth, acid residues and 
basic residues; 
(h) products falling within Customs Tariff Heading 
No. 2715; 
(i) products falling within Customs Tariff Heading 
No. 2901.10.10; 
(j) products falling within Customs Tariff Heading 
Nos. 2902.11.10, 2902.19.91, 2902.20.10, 
2902.30.10, 2902.41.00, 2902.42.00, 2902.43.00 
and 2902.44; 
(k) products falling within Customs Tariff Heading 
Nos. 3403.11.00 and 3403.19; 
(l) products falling within Customs Tariff Heading 
No. 3811; 
(m) products falling within Customs Tariff Heading 
No. 3817. 
Mineral oils 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 motor fuel. The rate of 
duty to be charged shall be fixed at the rate for the 
equivalent motor fuel. 
In addition to the taxable products listed above, any 
product intended for use, offered for sale or used as motor 
fuel, or as additive or extender in motor fuels, shall be 
taxed as motor fuel.

EXCISE DUTY _gCAP. 382. 33 
EXEMPTIONS 
Mineral oils used for purposes other than as motor fuels or 
as heating fuels are exempt from the payment of excise 
duty under such conditions which the Minister may 
prescribe for the purpose of ensuring the correct and 
straight forward application of such exemptions and of 
preventing any evasion, avoidance or abuse.

34 CAP. 382._h EXCISE DUTY 
Amended by: 
XXV. 1997.6; 
XIV. 1998.5, 7; 
L.N. 227 of 1999; 
IX. 2001.11. 
Substituted by: 
L.N. 234 of 2002. 
Amended by: 
IX. 2003.80; 
L.N. 11 of 2004. 
FIFTH SCHEDULE 
(Article 13(4)) 
PART A 
Excise Goods Regulations 
Title. 1. The title of these regulations is Excise Goods Regulations. 
Scope. 2. These Regulations apply to the excise goods to which the 
Excise Duty Act applies. 
Definitions. 3. In 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. 
Registration. 4. (1) An application to register a tax warehouse in terms of 
article 9(3)(b) of the Act shall be made in writing to the 
Comptroller and shall include the following particulars: 
(a) the name and address of the applicant; 
(b) the status (sole proprietor, partnership, limited liability 
company or other status) of the applicant’s business; 
(c) the address of the premises to be registered; 
(d) an architect’s plan of the premises indicating its 
boundaries and exact location; 
(e) the nature and description of excise goods that are 
intended to be produced; 
(f) the date on which the applicant intends to begin 
production of excise goods; 
(g) an estimate of the maximum yearly productive 
capacity of the intended tax warehouse. 
Comptroller to 
keep electronic 
register of 
authorised 
warehouse keepers 
as well as tax 
warehouses. 
(2) (i) The Comptroller shall maintain an electronic database 
which shall contain a register of persons who are 
authorised warehouse keepers or traders registered for 
excise purposes as well as a register of those premises 
authorised as 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

EXCISE DUTY _gCAP. 382. 35 
authorisation or registration or otherwise of a person 
and premises. 
(iv) The Comptroller 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. 
Comptroller may 
refuse applications. 
5. The Comptroller may refuse to accept an application for 
registering a tax warehouse in the name of a person who has been 
convicted of any offence under the Act, and any registration of a 
tax warehouse shall cease to be in force upon the conviction of the 
person in whose name the tax warehouse is registered. 
Certificate of 
registration. 
6. (1) The Comptroller shall issue in the name of the 
applicant a certificate of registration in respect of each separate tax 
warehouse duly registered pursuant to such application. 
(2) The issue of such certificate shall be without prejudice to 
any obligation on the part of the applicant to obtain any licences or 
permits as required by any other law and where the Comptroller 
deems it fit, such certificate may not be issued before the applicant 
has obtained the relevant licences or permits. 
(3) The certificate of registration shall remain the property of 
the Comptroller. 
(4) Every certificate of registration issued shall be kept at all 
times on the premises to which it relates and shall be produced for 
inspection to the excise officer on demand. 
(5) Any altered circumstances affecting the particulars 
mentioned in regulation 4 on the part of the authorised warehouse 
keeper or the person in whose name the tax warehouse is registered, 
shall be notified immediately to the Comptroller and the latter may 
amend the certificate of registration or replace it by a fresh one. 
Failure on the part of the authorised warehouse keeper to notify the 
Comptroller of any material change or changes affecting the said 
particulars shall invalidate the certificate of registration. 
(6) The Comptroller may, for reasonable cause, vary the 
particulars required on the certificate of registration provided that 
fourteen days’ notice in writing are given to the authorised 
warehouse keeper informing him of such variations. 
Notification to 
Comptroller. 
7. (1) An authorised warehouse keeper shall notify the 
Comptroller of the cessation of production or the intention to cease 
production at any tax warehouse registered in his name. 
(2) Where the Comptroller is satisfied that an authorised 
warehouse keeper has ceased to produce excise goods at any tax 
warehouse, he may revoke the registration of the relevant tax 
warehouse at any time.

36 CAP. 382._h EXCISE DUTY 
When excise goods 
are produced. 
Cap. 41. 
8. For 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 tax warehouse shall be deemed as producing excise goods where 
any of the following processes are performed: 
(i) obtaining excise goods from any substance or 
natural source by any method; 
(ii) obtaining one description of excise goods from 
other goods by extraction, fractioning, 
distillation, fermentation, mixing, diluting, 
blending, assembling, addition or any other 
process; or 
(iii) packaging of excise goods produced or imported 
in bulk into any package: 
Provided that where any of these processes is performed in 
a government bonded warehouse, registration shall not be required. 
Payment of duty 
and security. 
9. (1) The person, firm, partnership or company in whose 
name the tax warehouse is registered shall be responsible for the 
payment of excise duty as specified in article 3 of the Act, at the 
time payment of duty becomes due. Such payment shall be effected 
at Customs House or at any other place appointed by notice in the 
Gazette, on an entry containing such particulars as the Comptroller 
may direct or as may otherwise be prescribed under the Act. 
(2) It shall be lawful for the Comptroller, in order to safeguard 
revenue, to require a security from the authorised warehouse keeper 
in the form of a sum of money deposited at the Customs 
Department, or in some other form acceptable to the Comptroller, 
for an amount not exceeding the duty estimated beforehand to 
become due during the periods between the times at which 
payments are effected. 
How payment of 
duty is to be 
effected. 
10. Excise duty due on goods released from customs stations 
or bonded warehouse controlled by Customs, shall be paid before 
such goods are released. In other cases, the excise duty shall be 
paid before such goods are released or periodically as may be 
allowed by the Comptroller on the goods released during a specific 
period as directed by him. Failing such directive duty shall be paid 
not later than five days following the last Sunday of each calendar 
month in settlement of all duty due on goods released for 
consumption up to that Sunday. 
Assessment of 
duty. 
11. The duty shall be assessed on the quantity as units, net 
kilos, litres or litres @ 15°C. as appropriate and where applicable, 
on the alcoholic strength or specific gravity, as specified in the 
schedules to the Act, relevant to the particular goods. 
Keeping and 
moving of excise 
goods. 
12. (1) Save as is otherwise provided by any law excise goods 
produced in Malta may be kept by the authorised warehouse keeper 
under duty suspension within the precincts of a registered tax 
warehouse. 
(2) Such goods may be moved under duty suspension from a 
registered tax warehouse to another tax warehouse or from such tax

EXCISE DUTY _gCAP. 382. 37 
warehouse to a place of loading for export as merchandise or as 
ship’s stores or for delivery to persons exempted as provided for in 
article 14 of the Act. 
(3) All such removal of excise goods without payment of duty 
shall, unless the Comptroller may otherwise allow, be subject to the 
following conditions: 
(a) the goods are transported in containers or packages 
which are secured by a form of seal approved by the 
Comptroller or under customs escort, in either case as 
directed by the Comptroller; and 
(b) the goods are accompanied by the Internal 
Administrative Accompanying Document (IAAD) as 
specified in the Annex after the Fifth Schedule signed 
by the consignor and approved by the Comptroller, 
which shall specify the place from which they are 
despatched and the place to which they are consigned 
and the quantity and description of the goods; and 
(c) the Internal Administrative Accompanying Document 
(IAAD) as specified in the Annex after the Fifth 
Schedule shall be signed by the consignee 
acknowledging receipt or in the case of shipment, by 
the excise officer acknowledging receipt on board; and 
(d) excise duty due on the goods should be safeguarded in 
such manner as the Comptroller may establish. 
Colouring and 
marking. 
13. (1) The Comptroller may require any excise goods to be 
coloured or marked by means of bands, or tags or other devices as 
may be directed by the Comptroller or as may be prescribed under 
the Act. 
(2) No excise goods shall be released for consumption unless 
they bear such marking or colouring. 
When colouring 
and marking is to 
be made. 
Cap. 37. 
14. The colouring or marking of excise goods where such 
goods had not been imported already so coloured or marked, shall 
be carried out under customs supervision or as the Comptroller may 
direct, and the expense for the attendance of excise officers to 
supervise such operation shall be borne by the authorised 
warehouse keeper at the rates prevailing according to such 
regulations as may be made under the Act or the Customs 
Ordinance. 
Keeping of records 
and accounts. 
15. The authorised warehouse keeper of excise goods shall 
keep records and accounts as specified in these regulations or as 
otherwise prescribed and shall be bound to preserve such records 
for six years or such shorter period as the Comptroller may allow. 
Statements. 16. The authorised tax warehouse keeper shall produce to the 
Comptroller: 
(i) a periodic statement giving details of all sales or 
deliveries and other issues of excise goods 
released from the tax warehouse during a period 
as determined by the Comptroller and in such 
form as the Comptroller may direct or as

38 CAP. 382._h EXCISE DUTY 
otherwise prescribed in respect to the particular 
excise goods; 
(ii) an audited statement for each accounting period 
certified by a certified public auditor in respect 
of all production, stocks kept at the tax 
warehouse and sales of excise goods made 
during the accounting period, in the case of an 
authorised warehouse keeper, and containing 
such information as may be prescribed in 
relation to particular excise goods; 
(iii) an audited statement for each accounting period 
certified by a certified public auditor in respect 
of every introduction, stocks kept in the tax 
warehouse other than a government tax 
warehouse and sales, issues or other deliveries 
of excise goods made during the accounting 
period, in the case of a tax warehouse keeper, 
containing such information as may be 
prescribed in relation to particular goods; 
(iv) the term of an accounting period shall be of six 
months or such longer period as the Comptroller 
may allow or as may otherwise be prescribed 
and the audited statement shall reach the 
Comptroller within thirty days after the end of 
each accounting period being reported upon. 
Goods 
unaccounted for. 
17. (1) Excise goods in respect to any accounting period 
which were recorded as produced or introduced in a tax warehouse 
and which are not satisfactorily shown to have been sold or 
legitimately removed from the tax warehouse and on which no duty 
had been paid shall be deemed as goods unaccounted for and the 
Comptroller shall, without prejudice to any other action which may 
be taken against the authorised warehouse keeper in terms of the 
Act or any other law, allow the payment of the duty due on the 
discrepancy. 
(2) Authorised warehouse keepers shall be exempt from duty 
in respect of losses occurring under suspension arrangements, 
which are attributable to fortuitous events or force majeure and 
established by the Comptroller. They shall also be exempt, under 
suspension arrangements, in respect of losses inherent in the nature 
of the products during production and processing, storage and 
transport. The Comptroller shall lay down the conditions under 
which these exemptions are granted. 
Empowerment 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.

EXCISE DUTY _gCAP. 382. 39 
PART B 
Alcohol and Alcoholic Beverages Regulations 
Title. 1. The title of these regulations is Alcohol and Alcoholic 
Beverages Regulations. 
Scope. 2. These regulations shall apply to alcohol and alcoholic 
products excluding beer and wine specified as excise goods by the 
Excise Duty Act. 
Definitions. 3. In 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. 
Conformity with 
the Spirits 
Ordinance. 
Cap. 41. 
4. (1) Any person who is an authorised warehouse keeper in 
the goods specified in regulation 2 shall conform with the 
requirements of the relevant provisions of the Spirits Ordinance. 
S.L.41.02 
Cap. 41. 
(2) The provisions of the Alcoholic Beverages Regulations and 
of any other regulation made under the Spirits Ordinance shall 
apply, to the extent not otherwise provided for in the Excise Goods 
Regulations or these regulations, to alcoholic beverages enlisted in 
the First Schedule to the Act and which are also specified in the 
Second Schedule to the Act. 
Registration. 
Cap. 41. 
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 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 Excise 
Goods Regulations. 
Cap. 41. 
(2) The provisions of article 9(4) of the Act applies only to the 
extent allowed by the Spirits Ordinance in respect to alcohol and 
alcoholic products. 
Applicant to 
conform to Spirits 
Ordinance. 
Cap. 41. 
6. The Comptroller shall issue a certificate of registration in 
accordance with regulation 6 of the Excise Goods Regulations and 
may withold the issue, or revoke such certificate if the applicant 
fails to conform with the requirements imposed by the Spirits 
Ordinance. 
7. Any reference in the Spirits Ordinance to duty payable on 
spirits shall be taken to refer also to the excise duty payable under 
the Act. 
Tax point. 8. Excise duty on alcohol and alcoholic beverages subject to 
duty under this Act shall be leviable and shall be assessed at the 
rate prevailing at such time as they are released for consumption. 
Keeping of 
records. 
Cap. 41. 
9. (1) Imported spirits removed to a tax warehouse shall be 
treated in the same manner and shall be subject to the same 
conditions as are allowed or imposed by Part VI of the Spirits 
Ordinance on locally distilled spirits, and the person or persons 
responsible for such spirits shall keep such records as are envisaged 
in the said Ordinance. 
(2) In case of default the person or persons responsible for 
such spirits shall become liable to the same penalties contemplated 
under Part VI of the said Ordinance.

40 CAP. 382._h EXCISE DUTY 
Submitting of 
statements. 
10. (1) Without prejudice to the provisions of regulation 9(1) 
the authorised warehouse keeper shall submit to the Comptroller, 
not later than thirty days following the end of each calendar year, a 
statement certified by a public auditor testifying the following, as 
the case may be: 
(i) the quantity in litres of spirit produced during 
the relevant period, specifying the alcoholic 
strength and type of spirit; 
(ii) the quantity in litres of alcoholic products 
produced during the relevant period, specifying 
type, alcoholic strength and whether derived 
from dilution, blending or other process; 
(iii) the yield of each bottling operation for each 
product specifying the number of bottles and 
their capacity; 
(iv) the quantity in litres of bulk spirits kept in stock, 
specifying type and strength as at the end of the 
relevant period; 
(v) the quantity in litres of each packaged alcoholic 
product kept in stock at the end of the relevant 
period, specifying type, strength and package 
description; 
(vi) the quantity in litres of products sold or 
otherwise removed from the tax warehouse 
during the relevant period, specifying the nature 
of transaction; 
(vii) the quantity in litres of spirits or other alcoholic 
products introduced into the tax warehouse, 
indicating the source during the relevant period, 
specifying types and strength; 
(viii) the quantity of products removed from the tax 
warehouse during the relevant period specifying 
types and whether released for home 
consumption, for export or otherwise. 
(2) 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 five hundred liri. 
PART C 
Manufactured Tobacco Regulations 
Title. 1. The title of these regulations is Manufactured Tobacco 
Regulations. 
Definitions. 2. In 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;

EXCISE DUTY _gCAP. 382. 41 
"cigars and cigarillos" has the same meaning assigned to it in the 
Third Schedule to this Act; 
Cap. 337. "Customs Tariff" refers to the First Schedule to the Import 
Duties Act and any Tariff substituting the same; 
"other smoking tobacco" has the same meaning assigned to it in 
the Third Schedule to this Act; 
"packet" includes any wrapper, carton, box, tin or other container 
immediately enclosing cigarettes. 
Scope. 3. These regulations shall apply to tobacco, tobacco 
substitutes and products thereof which are specified as excise 
goods according to the Act. 
Registration of tax 
warehouse. 
4. No 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. 
Cigarettes sealed 
with a band. 
5. (1) No person may prepare for sale, expose or offer for 
sale, sell or otherwise dispose of any cigarettes other than in 
packets sealed with a band or stamp as provided for in regulation 6 
or 10 as the case may be. 
(2) No person may acquire, keep for sale, expose or offer for 
sale, or sell any cigarettes, other than in packets which conform to 
the provision of sub-regulation (1). 
(3) It shall be lawful for the Comptroller to exempt in writing 
from the provision of the preceding paragraph, under such 
conditions as he may deem fit to impose, any locally manufactured 
cigarettes intended to be exported or as ship’s supply or for sale to 
persons exempted by or under any law from the payment of excise 
duty. 
Imported cigarettes 
to be sealed with a 
band. 
6. (1) No imported cigarettes shall be released by Customs 
and no cigarettes shall be released from a tax warehouse unless the 
packet, box or container immediately enclosing the cigarettes has 
been sealed by a band or stamp affixed in such a manner as to 
ensure its destruction when such packet, box or container is 
opened. 
(2) Such bands or stamps shall be issued by the Comptroller on 
application by the authorised warehouse keeper of cigarettes at the 
price of fifty cents per thousand bands or stamps. 
Forfeiture. 7. Any quantity of cigarettes found in the possession of any 
person in contravention to the provisions of regulations 5 or 6 shall, 
without prejudice to any other penalty provided for under the Act 
or any other law, be forefeited to Government. 
Time and manner 
of payment of duty 
on cigarettes 
produced in Malta. 
8. Excise duty leviable on cigarettes which are produced in 
Malta shall be paid by the authorised warehouse keeper before 
disposing of the cigarettes by sale, deposit on consignment, or in 
any other manner whereby such cigarettes pass out of his control or 
possession. 
Time and manner 
of payment of duty 
on imported 
cigarettes. 
9. (1) Excise duty on imported cigarettes shall be paid before 
such cigarettes are released by Customs, or if removed to a tax 
warehouse, before release from such warehouse.

42 CAP. 382._h EXCISE DUTY 
(2) No imported cigarettes shall be released by the 
Comptroller unless the authorised warehouse keeper declares 
beforehand in writing the recommended retail price per packet of 
twenty cigarettes or part thereof. 
How payment is 
indicated in the 
cases of locally 
manufactured 
cigarettes. 
10. (1) Payment of excise duty on cigarettes produced in 
Malta shall be indicated by affixing to every packet, box, carton or 
other container, a band or stamp of the denomination representing 
the amount of duty due according to the Act for every quantity of 
cigarettes not exceeding twenty in every packet, box, carton or 
other container. 
(2) Such bands or stamps shall be affixed to or across the 
opening of the packet, box, carton or other container in such a 
manner as to ensure its destruction when such packet, box, carton 
or other container is opened. 
(3) The said bands or stamps shall be of the type approved by 
the Comptroller and shall be supplied in bundles or sheets of not 
less than five hundred against payment of the face value thereof at 
the Custom House or at any other place to be appointed by the 
Minister through a notice in the Gazette. 
Presumption as to 
quantity of 
products 
manufactured. 
11. The quantity of tobacco resulting after deducting the 
aggregate of the quantity of tobacco lying in stock at the tax 
warehouse, the quantity of products recorded as produced and the 
quantity of tobacco offals deemed unsuitable for production and 
still lying at the tax warehouse from the quantity recorded as 
introduced into the tax warehouse, shall be considered as having 
been manufactured into the products for which the tax warehouse is 
registered unless the authorised warehouse keeper can prove 
otherwise to the satisfaction of the Comptroller. 
Records and 
periodic 
statements. 
12. (1) The authorised warehouse keeper of tobacco and 
tobacco products shall submit to the Comptroller a statement 
showing, in respect of the production of each product, during such 
accounting period as the Comptroller may allow or as may be 
prescribed: 
(a) the weight of leaf tobacco, of tobacco substitutes and 
of tobacco imported cut or cut and blended but not 
further manufactured, held by him on the first day of 
such period at any tax warehouse registered in his 
name; 
(b) the weight of any tobacco as aforesaid acquired by him 
during each such period, stating from where acquired; 
(c) the weight of any tobacco as aforesaid sold or 
otherwise disposed of during such period and to whom 
it was sold or in whose favour it was disposed of; 
(d) the quantity of each product manufactured by him 
during each such period; and 
(e) the weight of offal resulting from the manufacture of 
each tobacco product during each such period at 
any tax warehouse registered in his name. 
(2) The said statement shall be produced to the Comptroller

EXCISE DUTY _gCAP. 382. 43 
not later than the twenty-first day of the month immediately 
following the end of each accounting period referred to in subregulation 
(1) and shall be so compiled as to show the information 
required to be furnished, classified separately under leaf tobacco, 
tobacco substitute, tobacco imported cut and tobacco imported cut 
and blended. 
(3) 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 five hundred liri. 
Records to be kept 
under regulation 15 
of Excise Goods 
Regulations. 
13. The following records shall be kept by the authorised 
warehouse keeper of tobacco products in accordance with 
regulation 15 of the Excise Goods Regulations: 
(a) all records relating to the information required to be 
submitted to the Comptroller 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. 
Possession of 
tobacco products in 
contravention of 
the Act and 
regulations. 
14. (1) It shall not be lawful for any person other than a 
person exempted under article 14 of the Act, to acquire by any title 
whatsoever or be in possession of any cigarettes in containers to 
which the band, or stamp mentioned in regulation 6 or 10 has not 
been affixed. 
(2) It shall not be lawful for any person other than a person 
exempted under article 14 of the Act, knowingly to acquire by any 
title whatsoever or be in possession of cigarettes or any other 
tobacco product, in respect of which the duty which is, or, but for 
the exemption granted under the Act, would be leviable under the 
Act, has not been paid. 
(3) For the purpose of the last preceding subregulation, 
tobacco products in respect of which payment of drawback has 
been allowed shall be deemed to be tobacco products in respect of 
which duty has not been paid. 
Hand rolled 
cigarettes. 
15. In accordance with article 14 of the Act, the provisions of 
these regulations shall not apply to a person who produces hand 
rolled cigarettes in the circumstances mentioned in article 9(4)(b) 
of the Act, provided such cigarettes are produced from tobacco or 
tobacco substitutes on which excise and import duty or any other 
tax, where applicable, has been paid. 
PART D 
Mineral Oils Regulations 
Title. 1. The title of these regulations is Mineral Oils Regulations. 
Scope. 2. These regulations shall apply to petroleum oils and gases 
specified as excise goods by the Excise Duty Act.

44 CAP. 382._h EXCISE DUTY 
Definitions. 3. In these regulations, unless the context otherwise requires - 
"the Act" means the Excise Duty Act; 
"observed temperature" means the temperature of the product to 
be measured, which had not been recently lowered or raised in 
order to facilitate passage through pipelines or for any other 
purposes; 
and all other terms shall have the meaning assigned to them by the 
Act. 
Manner of 
calculating duty. 
4. (1) Excise duty on petroleum oils of a density below 0.900 
at a temperature of 15°C shall be calculated per 1000 litres of 
product at a temperature of 15°C. 
(2) Excise duty on gases shall be calculated on the net weight 
in kilograms. 
Installations as tax 
warehouses. 
5. Petroleum oil and gas storage installations shall for the 
purpose of these regulations be deemed to be approved tax 
warehouses if so approved by the Comptroller, and storage 
installation keeper shall likewise be deemed to be an approved 
warehouse keeper. 
Plans to be 
approved by 
Comptroller. 
6. A detailed plan of the storage installation shall be 
submitted to the Comptroller before approval as a 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 
t h e p i p e l i n e , b e f o r e n o t i f i c a t i o n t o a n d a p p r o v a l b y t h e 
Comptroller. 
Tanks, etc., to be 
calibrated, etc. 
7. (1) All storage tanks and service tanks shall be calibrated 
and the capacity of all pipelines shall be ascertained to the 
satisfaction of the Comptroller. 
(2) Any petroleum oil produced in a tax warehouse shall be 
stored in tanks calibrated as provided for in sub-regulation (1) and 
all gas so produced shall be measured and stored in such manner as 
the Comptroller may direct. 
Landing of 
imported oil or gas. 
8. All imported petroleum oil or gas 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 Comptroller. 
Measurement of oil 
or gas. 
9. (1) Petroleum oil or gas discharged into the storage tanks 
after being produced or imported shall be measured by the excise 
officer to ascertain the quantity of oil or gas produced or imported 
before any issues from such tanks are made. 
(2) The quantities of petroleum oils shall be measured at 
observed temperature and converted to the relative quantities at a 
constant temperature of 15ºC by the application of the appropriate 
volume correction coefficient. 
Blending of certain 
fuels. 
10. (1) In derogation to the provision of regulation 8(ii) of the 
Excise Goods Regulations, blending of fuel oil of a density above 
0.900 at 15°C with diesel oil for bunkering purposes or for meeting 
the specifications requested by a particular customer shall not by

EXCISE DUTY _gCAP. 382. 45 
itself constitute production of petroleum oils. 
(2) Blending of fuel oil with diesel oil for bunkering or other 
purposes shall be carried out only as directed by the Comptroller 
and under such conditions as he may impose. 
(3) Except as provided for in the preceding sub-regulation, oils 
of different density shall only be mixed in a registered tax 
warehouse. 
Returns. 11. (1) The authorised warehouse keeper of petroleum oils or 
gases shall produce to the Comptroller, not later than five days 
after the last Sunday of each calendar month, a return declaring the 
respective quantity of each type of petroleum oil or gas produced, 
the quantity of such products kept in stock at the tax warehouse, 
and the quantities of such products released for home consumption, 
as bunkering fuel, as merchandise for export, or for any other 
destination covered by an exemption order, up to and during the 
period ending at the last Sunday of each month. 
(2) The authorised warehouse keeper shall produce to the 
Comptroller, not later than five days after the last Sunday of each 
calendar month a return declaring the quantity of each type of 
product introduced into the bonded premises specifying the date 
of warehousing, the importing vessel, the quantity of each type of 
product released from the bonded premises for home consumption, 
for export as merchandise, as bunkering fuel, or for any other 
destination covered by an exemption order. 
(3) In the case of duty free releases, the monthly return 
specified in sub-regulations (1) and (2) shall be supported by 
copies of export documents or other delivery documents relevant to 
such transactions. 
Statements. 12. (1) Not later than thirty days after the end of June and the 
end of December of each year or as otherwise directed by the 
Comptroller, the authorised warehouse keeper shall submit to the 
Comptroller a statement certified by a public auditor containing the 
following details: 
(a) the quantity in metric tons of crude oil or gas extracted 
from any source or imported and introduced into the 
tax warehouse, specifying the date and origin of each 
introduction; 
(b) the quantity in kilograms or litres as appropriate, of 
oils and other materials imported or otherwise 
obtained as raw material for processing, specifying the 
type, the density at 15°C, the date and the importing 
vessel of each importation; 
(c) the quantity of each type of oil and gas produced 
specifying the relative density at 15°C of each type of 
oil or gas; 
(d) the quantity of oil and gas in kilograms or litres as 
appropriate consumed by the authorised warehouse 
keeper in heating or fuelling the machinery for the 
process of production;

46 CAP. 382._h EXCISE DUTY 
(e) the quantity of each type of oil and gas in kilograms or 
litres as appropriate, sold, exported or otherwise 
delivered from the tax warehouse; 
(f) the quantity of each type of oil and gas produced 
which is kept in stock at the tax warehouse as on the 
end of each period; 
(g) the balance of crude or other oils and materials, 
obtained as raw materials, still in stock at the tax 
warehouse at the end of each period; and 
(h) the amount of excise duty paid during the period being 
reported upon. 
(2) The authorised warehouse keeper shall submit to the 
Comptroller not later than thirty days after the end of December of 
each year or as otherwise directed by the Comptroller a statement 
certified by a public accountant containing the following details: 
(a) the quantity in kilograms or litres as appropriate 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, as exports, as 
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. 
Records to be kept 
for purposes of 
Excise Goods 
Regulations. 
13. The following records shall be kept by the authorised 
warehouse keeper in accordance with regulation 15 of the Excise 
Goods Regulations: 
(a) all records relating to the information required to be 
submitted to the Comptroller according to regulation 
12; 
(b) Customs warehousing and issuing entries, invoices, 
delivery orders and all other documents concerned 
with the importation, acquisition, sales, deliveries, 
exportations or transfer of petroleum oils, gases, and 
raw materials. 
Penalty. 14. Any person who fails to comply with the provisions of 
regulations 11 or 12 shall be guilty of an offence and shall be liable 
on conviction to a fine (multa) not exceeding five hundred liri. 
Authorised 
warehouse keeper, 
etc., to provide 
measuring 
appliances, etc. 
15. The authorised warehouse keeper shall be responsible to 
provide such measuring appliances, gauges, calibration and 
conversion tables, and any other instrument or tool which the 
Comptroller may require for ascertaining the quantities or relative 
densities of any product and furthermore shall afford such facilities 
and assistance as may be required by the Comptroller or excise 
officers delegated by him, for the examination, taking account or

EXCISE DUTY _gCAP. 382. 47 
for sampling any oil or gas on the premises of the authorised 
warehouse keeper where such operations are required to be done on 
products, produced or kept by the authorised warehouse keeper and 
such facilities shall include reasonable accommodation for excise 
officers delegated as aforesaid for such duration as may be 
necessary for these operations to be carried out. 
Payment of duty. 16. Excise duty due on petroleum oils or gases released for 
consumption from the tax warehouse shall be remitted to the 
Comptroller not later than five days following the last Sunday of 
each calendar month in settlement of all the duty due on the 
products so released up to that Sunday. 
Fiscal marking of 
gas oils and 
kerosene. 
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. 
Establishment of 
the common fiscal 
marker. 
(2) (a) Each of the following substances shall constitute a 
fiscal marker: 
(i) for gas oils - 
(aa) N-Ethyl-N-_g2-(1-isobutoxyethoxy)ethyl_h- 
4-(phenylazo)aniline defined in the Colour 
Index as Solvent Yellow 124, and 
(bb) Any red dye. 
(ii) for kerosene - 
(aa) N-Ethyl-N-_g2-(1-isobutoxyethoxy)ethyl_h- 
4-(phenylazo)aniline defined in the Colour 
Index as Solvent Yellow 124, and 
(bb) Any blue anthraquinone dye. 
Proportions of 
markers. 
(b) The markers shall be added in the following 
proportions: 
(i) for gas oils - 
(aa) not less than 6 milligrams but not more 
than 9 milligrams of N-Ethyl-N-_g2-(1- 
isobutoxy-ethoxy) ethyl_h - 4- (phenylazo) 
aniline per litre of mineral oil, and 
(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-_g4(phenylazo)phenylazo_h- 
2-_gethylamino_hnaphtalene per litre of 
mineral oil; 
(ii) for kerosene - 
(aa) not less than 6 milligrams but not more 
than 9 milligrams of N-Ethyl-N-_g2-(1- 
isobutoxy-ethoxy) ethyl_h - 4 - (phenylazo) 
aniline per litre of mineral oil, and 
(bb) not less than such quantity of a blue

48 CAP. 382._h EXCISE DUTY 
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. 
Time of marking. 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). 
Use of composite 
solution. 
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)(b). 
Storage of 
markers. 
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; 
(b) make a written record of that stocktake; 
(c) preserve that written record for not less than six years. 
Storage of marked 
oil. 
21. Marked oil must be stored separately from unmarked oil. 
Labelling of 
delivery points for 
marked 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. 
Particulars to be 
recorded on 
delivery notes. 
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. 
Prohibitions 
relating to 
prescribed 
markers. 
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. 
Prohibition relating 
to other markers. 
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.

EXCISE DUTY _gCAP. 382. 49 
Prohibition on 
importation of 
certain oil. 
26. No oil of a description required by regulation 17 to be 
marked may be imported where there has been added 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 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. 
PART E 
Beer Regulations 
PART I 
Title. 1. The title of these regulations is Beer Regulations. 
Applicability. 2. These regulations apply to beer as defined in the Second 
Schedule. 
Definitions. 3. In these regulations, except where the context otherwise 
requires - 
"accounting period" means the six monthly period at the end of 
which a reconciliation and stocktaking exercise is performed with 
the purpose of accounting for the worts and beers produced during 
that period; 
"the Act" means the Excise Duty Act; and 
"release for consumption" shall be taken to mean the making 
available to a natural or legal person, on the territory of Malta, of 
any beer subject to excise duty, when the beer leaves any 
arrangement made with the Comptroller in accordance with these 
regulations under which payment of excise duty is suspended; and, 
any reference to an arrangement where duty is kept in suspension 
shall be taken to refer to an arrangement made in accordance with 
these regulations, whereby beer may be kept or moved under 
specified conditions without payment of duty. 
PART II 
Breweries as tax 
warehouses. 
4. (1) Any brewery shall for the purpose of these regulations 
be deemed to be an approved tax warehouse if so approved by the 
Comptroller, and a brewer shall likewise be deemed to be an 
approved warehouse keeper. 
(2) An application to register a brewery in terms of article 9 of 
the Act, shall be made in writing to the Comptroller and shall

50 CAP. 382._h EXCISE DUTY 
include the following particulars: 
(a) the name of the applicant; 
(b) the status (sole proprietor, partnership, limited liability 
company or other status) of the applicant’s business; 
(c) the address of the premises to be registered; 
(d) the architect’s plan of the premises indicating its 
boundaries and exact location; 
(e) the date on which the applicant intends to begin 
production of beer; 
(f) an estimate of the maximum yearly productive 
capacity of the intended brewery. 
Applications for 
registering a 
brewery. 
5. Applications for registering a brewery shall not be 
accepted in the name of a person who has been guilty of any 
offence under the Act or any law repealed by the Act, and any 
registration of a brewery shall cease to be in force upon the 
conviction of the person in whose name the brewery is registered. 
Certificate of 
registration. 
6. (1) The Comptroller may issue a certificate of registration 
in respect of the premises for which an application for registration 
had been made and shall issue a separate certificate of registration 
in the name of the applicant, in respect of each separate brewery. 
(2) The issue of such certificate shall be without prejudice to 
any obligation on the part of the applicant to obtain any licences or 
permits as required in terms of any other law. 
(3) The certificate of registration shall remain the property of 
the Comptroller. 
(4) Every certificate of registration issued shall be kept at all 
times on the premises to which it relates and shall be produced for 
inspection to the excise officer on demand. 
(5) Any altered circumstances affecting the particulars 
mentioned in regulation 4 on the part of the brewery or the person 
in whose name the brewery is registered, shall be notified 
immediately to the Comptroller and the latter may amend the 
certificate of registration or replace it by a fresh one. Failure on 
the part of the brewer to notify the Comptroller of any change or 
changes affecting the said particulars shall invalidate the certificate 
of registration. 
(6) The Comptroller may, for reasonable cause, vary the 
particulars required on the certificate of registration provided that 
fourteen days’ notice in writing are given to the brewer informing 
him of such variations. 
Cessation of 
production. 
7. (1) A brewer shall notify the Comptroller of the cessation 
of production or the intention to cease production at any brewery 
registered in his name. 
(2) Where the Comptroller is satisfied that a brewer has ceased 
to produce beer brewery, he may revoke the registration of the 
relevant brewery at any time.

EXCISE DUTY _gCAP. 382. 51 
PART III 
Payment of duty 
and security. 
8. (1) The person, firm, partnership or company in whose 
name the brewery is registered shall be responsible for the payment 
of excise duty as specified in article 3 of the Act, at the time 
payment of excise duty becomes due. Such payment shall be 
effected at Custom House or at any other place appointed by notice 
in the Gazette, on any entry form containing such particulars as the 
Minister may by regulation under the Act prescribe. 
(2) It shall be lawful for the Comptroller of Customs, in order 
to safeguard revenue, to require a security from the brewer in the 
form of a sum of money deposited at the Customs Department, or in 
some other form, acceptable to the Comptroller, for an amount not 
exceeding the duty estimated beforehand to become due during the 
periods between the times at which payments become due. 
(3) No duty shall be liable on beer which is deemed by the 
brewer as being unmarketable and therefore not released for 
consumption provided that such beer is destroyed under customs 
supervision by written permission of and under the conditions laid 
down by the Comptroller. 
(4) Packaged beer on which excise duty is paid and which, 
after being released for consumption is deemed by its brewer to be 
unmarketable may be withdrawn from the market in its original 
sealed immediate container and returned to the brewery in which it 
was produced. The excise duty paid on it shall be credited in 
favour of the brewer provided that the Comptroller of Customs is 
satisfied that the immediate container and its contents have not 
been tampered with, and moreover that such beer is subsequently 
destroyed under customs supervision. 
PART IV 
Manner in which 
beer is to be 
produced. 
9. (1) It shall not be lawful, except with the permission of the 
Minister, for any person to produce beer other than by the process 
whereby beer is produced from the fermentation of the wort or any 
process whereby beer of a lower density or specific gravity is 
derived from beer including the mixing of beer with non-alcoholic 
beverages. 
(2) The production of beer, for the propose of article 4 of the 
Act, is deemed to have begun when the mash is made or the sugar is 
dissolved whichever is the earlier and shall be deemed to have been 
completed at the earliest of - 
(a) the time the beer is put into any package; 
(b) the time the beer is removed from the brewery; 
(c) the time the beer is consumed; 
(d) the beginning of the seventh day after the day on 
which the production of beer began. 
(3) For the purpose of this regulation "beer" shall include 
unfinished beer.

52 CAP. 382._h EXCISE DUTY 
PART V 
Keeping and 
moving of beer 
under duty 
suspension. 
10. (1) Beer produced in Malta may be kept by the brewer 
under duty suspension within the precincts of a registered brewery. 
(2) Such beer may be moved under duty suspension from a 
registered brewery to another registered brewery or approved tax 
warehouse or from an approved tax warehouse to a registered 
brewery or another approved tax warehouse and from such brewery 
or warehouse to a place of loading for export as merchandise or as 
ships stores as provided for in article 14 of the Act. 
(3) All such removal of beer without payment of duty shall, 
unless the Comptroller may otherwise allow, be subject to the 
following conditions: 
(a) the beer is transported in containers or packages which 
are secured by a form of seal approved by the 
Comptroller or under customs escort, in either case as 
directed by the Comptroller; 
(b) the beer is accompanied by a document signed by a 
consignor and approved by the Comptroller, which 
shall specify the place from which despatched and the 
place to which consigned and the quantity and 
description of the beer; 
(c) such document shall be signed by the consignee 
acknowledging receipt or in the case of shipment, by 
the excise officer acknowledging receipt on board. 
PART VI 
Chargeability, 
assessment and 
payment of duty. 
11. (1) Subject to the provision of sub-regulation (2) the 
quantity of beer produced which is chargeable with duty shall be 
that which the worts made were intended to yield as finished beer 
after making allowance for wastage. This allowance shall be 10% 
of the liquid volume of the wort after it is brought to the level of 
the original gravity of the intended beer. 
(2) Duty on the quantity of beer released for consumption in a 
specified period shall be assessed, according to article 3 of the Act, 
on the volume in hectolitres of beer as determined at time of release 
for consumption, even if such quantity exceeds the quantity of beer 
calculated in terms of sub-regulation (1) to have been produced in 
relation to the same period. 
(3) Monthly payments of excise duty on beer shall be entered 
on the proper duty form and remitted to the Comptroller within five 
days following the last Sunday of each calendar month in 
settlement of all duty due up to that Sunday, on the quantity of beer 
released for consumption during that period. 
(4) For duty purposes the original gravity of beer shall be 
expressed in degrees Plato. When assessing duty on beer produced 
in Malta the original gravity of the beer shall be determined by 
using the wort conversion tables, and in terms of the definitions 
found, in Schedule III to these regulations. 
(5) No beer shall be released for consumption or for free

EXCISE DUTY _gCAP. 382. 53 
circulation unless the original gravity and, or, alcohol by volume 
and the volume of the beer are denoted on the immediate package. 
(6) For the purpose of payment of duty on beer in accordance 
with this Act, the volume and original gravity in degrees Plato of 
the beer released for consumption or for free circulation, shall be 
the highest of: 
(a) those declared on the label of the container, 
(b) those declared on the invoice or other document 
relating to the sale or delivery of the beer, 
(c) those found by analytical means by the Comptroller. 
PART VII 
Keeping of records 
and accounts. 
12. The brewer shall keep records and accounts containing the 
details specified in Schedule I to these regulations and shall be 
bound to preserve such records for six years or such shorter period 
as the Comptroller may allow. 
Production of 
statements. 
13. The brewer shall produce to the Comptroller - 
(a) on the first working day after each Sunday, a weekly 
statement giving details of all sales or deliveries and 
other issues of beer released from the brewery during 
the preceding week and the balance of stocks of beer 
held at the brewery in such form as may be determined 
by the Comptroller, and 
(b) six monthly statement for each accounting period as 
specified in the next following sub-paragraph: 
(i) accounting periods shall be of six months, each 
commencing on the 1st day of April and on the 
1st day of October of each year, unless 
otherwise agreed between the brewer and the 
Comptroller; 
(ii) not later than thirty days after the end of each 
accounting period, the brewer shall prepare and 
produce to the Comptroller a statement which 
shall be accompanied by a report made by an 
independent certified public auditor in respect of 
the production of all worts and the production, 
stocks kept at the brewery and sales of beer for 
the accounting period being reported upon, 
containing the information specified in Schedule 
II to these regulations. 
Surplus. 14. (1) Beer, in respect to a specified accounting period, shall 
be deemed unaccounted for and therefore chargeable with duty 
when a surplus results after subtracting the sum of: 
(a) the quantity of beer reported as released for 
consumption; 
(b) the quantity of beer released for shipment as described 
in article 14 of the Act; 
(c) the quantity of beer destroyed in terms of article 14 of

54 CAP. 382._h EXCISE DUTY 
the Act; 
(d) the net quantity of beer kept in stock at the brewery in 
respect to that period; and 
(e) other quantity, if any, of beer recorded as having been 
mixed with non-alcoholic beverage from the quantity 
of beer the worts were considered to yield as described 
in regulation 11(1) in respect to the same period. 
(2) In the event, of a discrepancy which may result after 
comparing the quantities of beer produced with that issued from the 
brewery whereby a quantity of beer is found to be unaccounted for 
in terms of sub-regulation (1), the Comptroller may, without any 
prejudice to any other action which may be taken against the 
brewer or any other person in view of the provisions of the Act or 
any other law, allow the brewer to pay such sum of money as is 
equivalent to the duty due on such discrepancy. 
SCHEDULE I 
(Regulation 12) 
Records to be kept of: 
1. Raw materials used in the production of beer which 
contribute to the original gravity of the beer. 
2. Consecutive identification number and date for each brew. 
3. The liquid volume of each wort in hectolitres at a specified 
density. 
4. The liquid volume of the beer produced from each wort 
specifying at which temperature and its original gravity. 
5. Each introduction of beer in the storage tanks specifying 
from which brew it was derived. 
6. Total balance in hectolitres of beer in each storage tank 
specifying its original gravity and at which temperature the 
volume is calculated. 
7. The quantity in hectolitres of beer packaged in bottles, 
cans, kegs and other containers for each packaging 
operation. 
8. Stocks of packaged beer kept at the brewery specifying 
types and brands of beer. 
9. All sales of beer specifying quantities and types and brands 
of beer and relative invoices. 
10. Other removal of beer from the brewery, specifying 
quantities, types and brands and to where removed. 
11. Detailed history of unmarketable beer indicating its origin, 
type and brand, original gravity, quantity and whether or 
not destroyed under Customs supervision.

EXCISE DUTY _gCAP. 382. 55 
SCHEDULE II 
(Regulation 13) 
Details required to be included in the six monthly statement: 
1. Identification number and date of each wort made. 
2. The specific gravity of each wort. 
3. The volume in hectolitres of each wort made at the latest 
specific gravity before the wort is put into fermentation 
specifying the specific gravity. 
4. The type and brand of beer each wort was intended to 
produce. 
5. The actual volume in hectolitres specifying the original 
gravity for each type and brand of beer produced. 
6. The quantity in hectolitres of each type and brand of beer 
released for consumption in Malta. 
7. The quantity in hectolitres of each type and brand of beer 
from the brewery other than for release for consumption in 
Malta, indicating the purpose for such removals. 
8. The quantity in hectolitres of packaged beer kept in stock 
at the brewery. 
9. The quantity in hectolitres of unpackaged beer held in 
storage at the brewery. 
10. The quantity of unmarketable beer held at or returned to 
the brewery during the period reported upon. 
11. The total amount of duty due on beer during the six 
monthly accounting period being reported upon. 
12. Any other details required by the Comptroller. 
SCHEDULE III 
(Regulation 11(4)) 
In this Schedule: 
(a) Degrees Plato shall - 
(i) be determined by converting the specific gravity of the 
wort by using the Wort Conversion Tables or the 
equations published by regulations made under this 
Act; and 
(ii) be taken to refer to the specific gravity of the wort 
expressed in terms of the Plato Scale; 
(b) "the specific gravity of the wort" is to be taken to mean the 
ratio of the mass of a given volume of wort at a temperature of 
20°C; and 
(c) "original gravity" shall be taken to refer to the specific 
gravity of the wort from which a particular beer would be produced

56 CAP. 382._h EXCISE DUTY 
after water, if any, had been added during the process. 
WORT CONVERSION TABLES 
SPECIFIC GRAVITY, 20°/20°, IN AIR, TO% w/w 
SUCROSE, IN VACUO (°BALLING, ºBRIX OR °PLATO) 
Sp. Gr Sucrose Sp. Gr Sucrose Sp. Gr Sucrose Sp. Gr Sucrose 
% w/w % w/w % w/w % w/w 
1.000 0.000 1.021 5.330 1.042 10.475 1.063 15.439 
1.001 0.257 1.022 5.580 1.043 10.716 1.064 15.671 
1.002 0.514 1.023 5.828 1.044 10.956 1.065 15.903 
1.003 0.770 1.024 6.077 1.045 11.195 1.066 16.134 
1.004 1.026 1.025 6.325 1.046 11.435 1.067 16.365 
1.005 1.283 1.026 6.512 1.047 11.673 1.068 16.595 
1.006 1.539 1.027 6.819 1.048 11.912 1.069 16.825 
1.007 1.795 1.028 7.066 1.049 12.150 1.070 17.055 
1.008 2.053 1.029 7.312 1.050 12.387 1.071 17.284 
1.009 2.305 1.030 7.558 1.051 12.624 1.072 17.513 
1.010 2.560 1.031 7.803 1.052 12.861 1.073 17.741 
1.011 2.814 1.032 8.048 1.053 13.098 1.074 17.970 
1.012 3.067 1.033 8.293 1.054 13.333 1.075 18.197 
1.013 3.321 1.034 8.537 1.055 13.569 1.076 18.425 
1.014 3.573 1.035 8.781 1.056 13.804 1.077 18.652 
1.015 3.826 1.036 9.024 1.057 14.039 1.078 18.878 
1.016 4.077 1.037 9.267 1.058 14.273 1.079 19.105 
1.017 4.329 1.038 9.509 1.059 14.507 1.080 19.331 
1.018 4.580 1.039 9.751 1.060 14.741 1.081 19.556 
1.019 4.830 1.040 9.993 1.061 14.974 1.082 19.782 
1.020 5.080 1.041 10.234 1.062 15.207 1.083 20.007

EXCISE DUTY _gCAP. 382. 57 
PART F 
Wine Regulations 
Title. 1. The title of these regulations is Wine Regulations. 
Scope. 2. These regulations apply to wines and wine mixed with nonalcoholic 
beverages specified as excise goods by the Excise Duty 
Act. 
Definition. 3. In 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; 
Cap. 436. 
"authorised warehouse keeper" means a person producing wine 
in such manner that would require him to hold a licence issued in 
terms of article 3 of the Wine Act. 
Conformity with 
the Wine Act. 
Cap. 436. 
4. Any person who is a authorised warehouse keeper of the 
goods specified in regulation 2 shall conform with the Act and any 
regulations made thereunder without prejudice to the provisions of 
the Wine Act. 
Registration of 
production 
establishment. 
Cap. 436. 
5. (1) Any person who produces the goods specified in 
regulation 2 shall, in addition to the obligations imposed by the 
Wine Act, register any 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 Excise Goods 
Regulations. 
Cap. 436. 
(2) The provisions of article 9(5) of the Act apply only to a 
person holding a private licence in accordance with the Wine Act 
and only to the wine produced in accordance with such licence. 
Assessment of 
duty. 
6. Excise duty on wines released for consumption shall be 
assessed, according to article 3 of the Act, on the volume in litres 
of wine as determined at time of release for consumption. 
Taxpoint for 
imported wines. 
7. Excise duty leviable on imported wines shall be paid 
before such wines are released by Customs, or if removed to a tax 
warehouse, before release from such warehouse. 
Taxpoint for wines 
produced in Malta. 
8. Excise duty leviable on wines produced in Malta shall be 
paid by the authorised warehouse keeper before such wines are 
released for consumption or periodically as may be allowed by the 
Comptroller, on the wines released during a specific period as 
directed by him: 
Provided that in the latter case payment of excise duty shall 
be entered on the proper entry and remitted to the Comptroller 
within five days from the period allowed, in settlement of all duty 
due on the quantity of wines released for consumption during that 
period. 
Keeping of records 
and accounts. 
Cap. 436. 
9. (1) Without prejudice to the provisions of the Wine Act, 
the authorised warehouse keeper shall keep such records and 
accounts as may be prescribed by the Comptroller, so as to enable 
the latter to verify the correctness of the amount of excise duty 
payable on the wines produced and released for home consumption. 
(2) The authorised warehouse keeper shall be bound to

58 CAP. 382._h EXCISE DUTY 
preserve such records and accounts for six years or such shorter 
period as the Comptroller may allow. 
Statements. 10. (1) The authorised warehouse keeper shall produce to the 
Comptroller - 
(i) a periodic statement giving details of sales or 
deliveries and other issues of wines released 
from the tax warehouse during a period as 
determined by the Comptroller and in such form 
as the Comptroller may direct or as otherwise 
prescribed in respect to wines; 
(ii) an audited statement for each accounting period 
certified by a certified public auditor in respect 
of all production, stocks kept at the tax 
warehouse and sales of wines made during the 
accounting period, and containing such 
information as may be prescribed in relation to 
wines. 
(2) The term of an accounting period shall be of six months or 
such longer period as the Comptroller may allow or as may 
otherwise be prescribed and the audited statement shall reach the 
Comptroller within thirty days after the end of each accounting 
period being reported upon. 
(3) 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 five hundred liri.

EXCISE DUTY _gCAP. 382. 59 
ANNEX 
MALTA 
INTERNAL ADMINISTRATIVE ACCOMPANYING 
DOCUMENT 
PRODUCTS SUBJECT TO EXCISE DUTY 
VALID FOR MOVEMENTS WITHIN MALTA ONLY 
1 1. Consignor Vat Number 2. Consignor’s excise No. 3. Reference No. 
Copy for the consignor 
4. Consignee’s excise No. 5. Invoice No. 
6. Invoice date 
7. Consignee Vat Number 8. Competent authority at dispatch 
7a. Place of delivery 
10. Guarantee 
9. Transporter 
12. 13. 
11. Other transport details 14. Proprietor 
15. 16. Date of Dispatch 17. 
1 
18a. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19a. Community code (CN code) 24a. Sold in warehouse' 
20a. Quantity 21a Gross weight 
(kg) Yes No 
22a. Net weight 
(kg) 
23a. Status Malta produced' 
Yes No 
18b. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19b. Community code (CN code) 24b. Sold in warehouse' 
20b. Quantity 21b Gross weight 
(kg) Yes No 
22b. Net weight 
(kg) 
23b. Status Malta produced' 
Yes No 
18c. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19c. Community code (CN code) 24c. Sold in warehouse' 
20c. Quantity 21c Gross weight 
(kg) Yes No 
22c. Net weight 
(kg) 
23c. Status Malta produced' 
Yes No 
25. Additional information (including consolidation details) 
A Official use only 26. Boxes 1 - 25 certified correct 
Signatory’s company and telephone No. 
Name of Signatory 
Place and date 
Signature

60 CAP. 382._h EXCISE DUTY 
EXPLANATORY NOTES 
1. General 
1.1 The Internal Administrative Accompanying 
Document (IAAD) is required by the Excise 
Regulations. 
Box 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. 
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. 
Box 12:For commercial use. 
Box 13:For commercial use. 
Authorisation by the Excise authorities of a change 
to the place of delivery is to be shown in box B. 
Box 14:Proprietor: name, address and registration 
number 
1.3 The format of the IAAD is as laid down in the 
Excise Regulations. Alternatively commercial 
documents may be used provided that they contain 
the information required on the IAAD. 
Box 15:For commercial use. 
Box 16:Date of removal from warehouse. 
Box 17:For commercial use. 
1.4 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. 
Box 18a:Packages and description of goods; the marks 
a n d n u m b e r s o f e x t e r n a l p a c k a g e s , e g 
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. 
1.5 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. 
The description may be continued on a separate 
sheet attached to each copy. A packing list may 
be used for this purpose. 
Alcohol 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. 
Box 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. 
Box 20a:Quantity 
- the number of items, expressed in thousands 
(cigarettes, cigars and cigarillos) 
- litres at 20ºC to two decimal places (alcohol 
and alcoholic beverages) 
- litres at 15ºC (mineral oil) 
2. Headings Box 21a:Gross weight: the gross weight of the 
consignment Box 1 Consignor: the full name and address. 
Box 2 Consignor’s excise number: the approval 
n u m b e r o f t h e d i s p a t c h i n g w a r e h o u s e 
(SEED_gVAT_hnumber). 
Box 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. 
Box 23a:Indicate the status of the goods: ‘EU’ or ‘non 
EU’. 
Box 3 Reference number: a unique reference number 
which identifies the consignment in the records 
of the consignor. 
Box 4 For goods consigned to an excise warehouse, the 
approval number of that warehouse 
(SEED_gVAT_hnumber). 
Box 24a:Indicate whether the goods have been sold 
whilst warehoused: YES/NO (delete as 
appropriate) 
Box 5 For commercial use. 
Box 6 For commercial use. 
Indicate whether the goods were produced in 
Malta: YES/NO (delete as appropriate). 
Box 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. 
Box 25:Additional information: 
Where 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. 
Box 7a For goods to be exported, the notation ‘EXPORT 
OUTSIDE THE MALTESE TERRITORY’ is to 
be made together with the place of export. For 
g o o d s w h i c h a r e t o b e p l a c e d u n d e r a 
community customs procedure (other than 
release for free circulation), the notation 
‘UNDER CUSTOMS PROCEDURE’ is to be 
made together with the place where the goods 
enter customs control. 
If 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.” 
Box 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. 
Box 8 Address of local Excise Office Box A For official use only.

EXCISE DUTY _gCAP. 382. 61 
Box 9 Transporter: name and address 
Box 10 Guarantee: indicate whether provided by the 
consignor, transporter or proprietor and state 
reference number of guarantee. 
Box 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 
t h e n e w p l a c e o f d e l i v e r y i n B o x B . 
Furthermore, the consignor is obliged to 
immediately notify the change of place of 
delivery to the Excise authorities. 
Box C Certificate of receipt: to be given by the 
consignee. In cases where goods are exported 
or placed under a community customs 
p r o c e d u r e ( o t h e r t h a n r e l e a s e f o r f r e e 
circulation) a certificate is required from the 
Excise authorities)

62 CAP. 382._h EXCISE DUTY 
MALTA 
INTERNAL ADMINISTRATIVE ACCOMPANYING 
DOCUMENT 
PRODUCTS SUBJECT TO EXCISE DUTY 
VALID FOR MOVEMENTS WITHIN MALTA ONLY 
2 1. Consignor Vat Number 2. Consignor’s excise No. 3. Reference No. 
Copy for the consignee 
4. Consignee’s excise No. 5. Invoice No. 
6. Invoice date 
7. Consignee Vat Number 8. Competent authority at dispatch 
7a. Place of delivery 
10. Guarantee 
9. Transporter 
12. 13. 
11. Other transport details 14. Proprietor 
15. 16. Date of Dispatch 17. 
2 
18a. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19a. Community code (CN code) 24a. Sold in warehouse' 
20a. Quantity 21a Gross weight 
(kg) Yes No 
22a. Net weight 
(kg) 
23a. Status Malta produced' 
Yes No 
18b. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19b. Community code (CN code) 24b. Sold in warehouse' 
20b. Quantity 21b Gross weight 
(kg) Yes No 
22b. Net weight 
(kg) 
23b. Status Malta produced' 
Yes No 
18c. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19c. Community code (CN code) 24c. Sold in warehouse' 
20c. Quantity 21c Gross weight 
(kg) Yes No 
22c. Net weight 
(kg) 
23c. Status Malta produced' 
Yes No 
25. Additional information (including consolidation details) 
A Official use only 26. Boxes 1 - 25 certified correct 
Signatory’s company and telephone No. 
Name of Signatory 
Place and date 
Signature

EXCISE DUTY _gCAP. 382. 63 
MALTA 
INTERNAL ADMINISTRATIVE ACCOMPANYING 
DOCUMENT 
PRODUCTS SUBJECT TO EXCISE DUTY 
VALID FOR MOVEMENTS WITHIN MALTA ONLY 
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY 
New name/address: Authorised by (competent authority): 
Request by: name/address of company: 
Reference No. 
Signature 
Name and signatory: Signature Stamp 
Place and date: 
C CERTIFICATION OF RECEPTION OR EXPORTATION 
_a Goods received by consignee 
Date ...................................... Place ................................................. Reference No. ............................. 
Descrption of goods Excess Shortage 
_a Goods received by consignee 
_a Goods exported*/placed under a Community 
customs procedure (other than for free circulation)* 
Means of transport ........................................................ 
date ....................................... 
_a Name of signatory .................................................. Place/date ..................................................................... 
Signatory’s company Signature 
............................................................................... 
_a Fiscal authority or Customs office Endorsement by fiscal authority (if required) or 
Customs office 
Name 
Address 
*delete inapplicable 
A Record of control (continued)

64 CAP. 382._h EXCISE DUTY 
MALTA 
INTERNAL ADMINISTRATIVE ACCOMPANYING 
DOCUMENT 
PRODUCTS SUBJECT TO EXCISE DUTY 
VALID FOR MOVEMENTS WITHIN MALTA ONLY 
3 1. Consignor Vat Number 2. Consignor’s excise No. 3. Reference No. 
Copy for return to the consignor 
4. Consignee’s excise No. 5. Invoice No. 
6. Invoice date 
7. Consignee Vat Number 8. Competent authority at dispatch 
7a. Place of delivery 
10. Guarantee 
9. Transporter 
12. 13. 
11. Other transport details 14. Proprietor 
15. 16. Date of Dispatch 17. 
3 
18a. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19a. Community code (CN code) 24a. Sold in warehouse' 
20a. Quantity 21a Gross weight 
(kg) Yes No 
22a. Net weight 
(kg) 
23a. Status Malta produced' 
Yes No 
18b. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19b. Community code (CN code) 24b. Sold in warehouse' 
20b. Quantity 21b Gross weight 
(kg) Yes No 
22b. Net weight 
(kg) 
23b. Status Malta produced' 
Yes No 
18c. Marks 
and 
numbers, 
No. and 
kind of 
packages, 
description 
of goods 
19c. Community code (CN code) 24c. Sold in warehouse' 
20c. Quantity 21c Gross weight 
(kg) Yes No 
22c. Net weight 
(kg) 
23c. Status Malta produced' 
Yes No 
25. Additional information (including consolidation details) 
A Official use only 26. Boxes 1 - 25 certified correct 
Signatory’s company and telephone No. 
Name of Signatory 
Place and date 
Signature

EXCISE DUTY _gCAP. 382. 65 
MALTA 
INTERNAL ADMINISTRATIVE ACCOMPANYING 
DOCUMENT 
PRODUCTS SUBJECT TO EXCISE DUTY 
VALID FOR MOVEMENTS WITHIN MALTA ONLY 
B AUTHORISATION FOR CHANGE OF PLACE OF DELIVERY 
New name/address: Authorised by (competent authority): 
Request by: name/address of company: 
Reference No. 
Signature 
Name and signatory: Signature Stamp 
Place and date: 
C CERTIFICATION OF RECEPTION OR EXPORTATION 
_a Goods received by consignee 
Date ...................................... Place ................................................. Reference No. ............................. 
Descrption of goods Excess Shortage 
_a Goods received by consignee 
_a Goods exported*/placed under a Community 
customs procedure (other than for free circulation)* 
Means of transport ........................................................ 
date ....................................... 
_a Name of signatory .................................................. Place/date ..................................................................... 
Signatory’s company Signature 
............................................................................... 
_a Fiscal authority or Customs office Endorsement by fiscal authority (if required) or 
Customs office 
Name 
Address 
*delete inapplicable 
A Record of control (continued)

