To All Officers and Economic Operators
This communication is being sent for the attention of all of those concerned regarding the amendments
to the Budget Measures Implementation Bill as recently approved by Parliament and signed by the
President of Malta on the 13th of April 2017.
1. Fourth Schedule – Energy Products
Kindly note that the following was amended as follows:
“Gas oil or Gas oil blended with Biodiesel, with a sulphur content not exceeding 0.1% sulphur by weight if
used for heating purposes by
State and private hospitals
State Senior Citizens’ Homes
Corradino Correctional Facility
Sports, philanthropic and religious entities so authorised by the Minister
Bakeries up to the maximum amount of litres per month required by the bakery as certified by a
mechanical engineer
Other entities so authorised by the Minister……..”
Explanation: The underlined have been added to the list of entities entitled for a differential rate on
heating gas oil. This clause has been amended due to the fact that private hospitals and other entities
are entitled by VAT Department as “exempt without credit” and as such would not be able to reclaim
VAT and which would thus would create an unlevel playing field. This with effect from the 17th
October 2016.
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2.
Schedule Five F – Plastic Sacks and Bags
The following was amended as follows:
“Sacks and bags of plastic of HS Codes 3923 21 and 3923 29 purchased specifically for the collection of
non-recyclable waste - €425 per 100 kgs up to a maximum of €290 per 10,000 units.”
Explanation: An amendment has been made to the rate of excise duty. It now reads €425 per 100 kgs
up to a maximum of €290 per 10,000 units instead of €425 per 100 kgs up to a maximum of €305 per
10,000 units. This amendment has been revised to keep the synergy with the already stipulated
capping for the same commodities depicted in Schedule Five F. This with effect from the 17th October
2016.
3. Schedule Five G – Toiletries and Washing Preparations
The following were amended as follows:
(a) “Beauty or make-up preparations for the care of the skin (other than medicaments), including
sunscreen and suntan preparations; manicure or pedicure preparations falling under CN Heading
3304 excluding wipes used for the preparation of the care of the skin falling under HS Code 3304
9900 00.”; and
(b) “Wipes used for the preparations of the care of the skin falling under HS Code 3304 9900 00 - €3
per 100 litres/kgs.”
Explanation: Certain wipes falling under the above-mentioned HS Code were being excise taxed at
€50 per 100 litres/kgs, which was not intended by the legislator and therefore this amendment was
felt necessary. This with effect from the 1st January 2017.
4. Schedule Five H – Construction Components and Other Fixtures
The following was amended:
“Glass falling under CN Heading 7005 and HS Codes 7006 0010, 7006 0090, 7007 1910, 7007 1920, 7007
1980, 7007 2900, 7008 0020, 7008 0081 and 7008 0089 - €16 per 1000 kgs.”
Explanation: This clause has been amended due to the fact that post Budget consultations with the
respective stakeholders resulted in an unlevel playing field. This with effect from the 1st April 2017 on
the strength of a Ministerial Exemption Order.
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NEW CLAUSES – E X C I S E D U T Y A C T (Chapter 382)
All the following with effect from the 13th April 2017
5. Part A of the Sixth Schedule – Excise Goods Regulations
“The band, stamp, tags and band, of the excise duty, as the case may be, shall be affixed on the excise
goods by no later than five days from the date of when the band, stamp, tags and band was bought.”
Explanation: All excise duty stamps shall be affixed on excisable goods, where applicable, not later
than five days from the date of when the excise duty stamps are bought.
6. Part B of the Sixth Schedule – Alcohol and Alcoholic Beverages Regulations
(a) “in regulation (8) thereof immediately after the words “as they are released for consumption”
there shall be added the words “and it shall be paid by no later than the last Sunday of the
following month.”; and
(b) “The band or stamp shall be affixed to the container b not later than five days it was bought.”
Explanation: Alcohol and Alcoholic beverages shall be paid by not later than the last Sunday of the
following month and not of the 15th day of the following month.
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7. Part C of the Sixth Schedule – Manufactured Tobacco Regulations
“The band or stamp shall be affixed to the container (packet) by not later than five days after it was
bought.”
Explanation: All excise duty stamps shall be affixed on packets, cartons etc, not later than five days
from the date of when the excise duty stamps are bought.
8. Part F of the Sixth Schedule – Wine Regulations
“The band or stamp shall be affixed to the container by not later than five days after it was bought.”
Explanation: All excise duty stamps shall be affixed on bottles, containers etc, where applicable, not
later than five days from the date of when the excise duty stamps are bought.
9. Excise Duty (goods Imported by Persons Travelling From Third Countries) Regulations S L
382.02
“Excise duty shall not be due on the total of 4 litres still wine.”
Explanation: This amendment has been made due to an anomaly between the Maltese Law and
Council Directive 2007/74/EC article 9(3) where the Directive includes both excisable beer and wine as
duty free.
Kindly be guided accordingly.
Marisa Hewer
Director Excise