  BUNKERING  [ CAP. 381.        1
CHAPTER 381
BUNKERING (FUELS) TAX ACT
To regulate the issuing of licences to bunker operators and to levy a tax
on fuels supplied for bunkering.
28th April, 1995
ACT VIII of 1995, as amended by Act XXV of 2000.
Short title.
Interpretation.
Cap. 352.
"Authority" means the Malta Maritime Authority established
under the Malta Maritime Authority Act and includes any officer or
employee of the Authority;
"bunkering" means the loading, discharging and transferring of
fuels between a bunker barge or a road tanker or a marine terminal
or a marine facility or any two or more of the preceding, to a
receiving ship where those fuels are for fuelling the same ship or its
machinery;
"Customs" means the Comptroller of Customs and includes any
officer or employee of his department having an expressed or
implied authority to act for the Comptroller;
Cap. 337.
"fuel" means any non volatile marine grade fuel oil used to fuel a
ship or its machinery and includes lubricating oil and also those
products falling under sub-headings H.S. 2710.00.69.00 and H.S.
2710.00.78.00 in the First Schedule to the Import Duties Act;
"Minister" unless otherwise stated means the Minister
responsible for finance;
"ship" means every description of vessel of any size used in
navigation, whether self propelled or not, and includes barges, oil
rigs, pontoons and any other craft and similar vessels.
Levy of tax.
of the Government of Malta a tax on fuels listed in the Schedule to
this Act, supplied free from customs and other duties, for bunkering
to ships, at the rates shown in the Schedule to this Act.
Time and manner 
of payment of tax.
4. (1) The payment of the tax shall be due immediately upon
the release of the fuel from the bonded installation, marine terminal
or marine facility on the quantity of fuel measured or calculated by
Customs as having been released.
(2) Notwithstanding the provisions of subarticle (1), Customs
may make arrangements, subject to such guarantees and conditions
as it may impose, for the payment of the tax leviable under this Act
otherwise than on the release of fuels as mentioned in subarticle (1)
hereof, and at such intervals as may be agreed.
Responsibility for 
bunkering of fuels.
5. ( deleted by XXV.2000.36 ). 
  2      CAP. 381. ]                BUNKERING 
Grant of licences 
by regulatory 
authority.
Substituted by 
XXV. 2000.36.
Cap. 423.
6. No person shall distribute, sell, export or dispose in any
other manner fuels supplied for bunkering unless under a licence
issued by, or agreement or arrangement made with, the Malta
Resources Authority in terms of the Malta Resources Authority
Act.
Power to make 
regulations.
Amended by:
XXV. 2000.36.
7. (1) The Minister may by notice in the Gazette amend or
substitute the rates of tax appearing in the Schedule to this Act: 
Provided that the Minister may not by such notice increase
the rate of tax leviable in accordance with this Act to more than one
lira (Lm1) per metric ton or part thereof.
(2) The Minister responsible for ports may, in consultation
with the Authority, and with the concurrence of the Minister make
regulations with respect to any matter which may be or is required
to be prescribed by this Act and with respect to any other matter
which may appear to be necessary or expedient for the better
carrying out of the provisions of this Act.
Power of the 
Authority, of the 
Police and 
Customs.
8. (1) The release of fuel for bunkering shall take place under
the supervision of Customs. The Authority shall have the right to
supervise any bunkering operations and may impose charges for
such supervision as may be prescribed by regulations.
(2) It shall be lawful for any officer of the Authority, Police or
Customs to inspect at any time any place where fuel is stored or
handled to ensure that the provisions of this Act are being complied
with and that there is no evasion of the tax, fees and charges
imposed by this Act.
Offences and 
penalties.
 9. (1) Any person who - 
( a ) is in any way concerned in any fraudulent evasion or
attempt at evasion of any tax imposed by this Act; or
( b ) aids, abets or assists in the commission of the offences
referred to in the foregoing paragraph; or
( c ) wilfully obstructs, impedes or delays any Authority,
Customs or Police officer in the execution of his duties
and powers under this Act; or
( d ) contravenes any other provision of this Act,
shall be guilty of an offence and shall for every such offence be
liable, on conviction by the Court of Magistrates, to a fine ( multa )
equivalent to twice the value of the fuel and the tax on the said fuel
involved in the offence, or one thousand liri, whichever is the
higher.
(2) The liability imposed by subarticle (1) shall be without
prejudice to any other liability imposed by any other law for the
same offence.
Exemption or 
refund of tax.
10. The Minister may by order, and, subject to such limitations
in such order, exempt any person from the payment of the tax
imposed by this Act or allow the refund of such tax.
  BUNKERING  [ CAP. 381.        3
SCHEDULE
(Article 3)
Fuel falling under H.S. 2710.00.69.00; a tax of 40 cents per
metric ton or part thereof.
Fuel falling under H.S. 2710.00.78.00; a tax of 20 cents per
metric ton or part thereof.
