Excise Duty Act (Cap. 382)

Contents

1. Art. 1 Short title.
2. Art. 2 Definitions.
3. Art. 3 Impositions of excise duty.
4. Art. 4 Tax point.
5. Art. 5 Goods not to be released before the payment of the duty.
6. Art. 6 Duty on ingredients to be credited.
7. Art. 7 Savings.
8. Art. 8 Payment of duty.
9. Art. 8A Irregularity.
10. Art. 8B Movement of excisable goods under a suspension of excise duty.
11. Art. 9 Production, processing and holding of excisable goods.
12. Art. 10 Records and statements.
13. Art. 10A Consignee may be any professional trader.
14. Art. 10B Registered consignor.
15. Art. 10C Registered merchant.
16. Art. 11 Suspension or revocation of registration.
17. Art. 12 Marking of storage tanks and vessels and of excisable goods.
18. Art. 13 Regulations.
19. Art. 14 Exemptions.
20. Art. 14A Excisable goods acquired by a private individual.
21. Art. 14B Excisable goods already released for consumption.
22. Art. 14C Excisable goods released for consumption in terms of article 14B(1).
23. Art. 14D Excisable goods already released for consumption in a Member State.
24. Art. 14E Loss of excisable goods during transport.
25. Art. 14F Irregularity occurring or detected in Malta.
26. Art. 15 Drawback.
27. Art. 16 Offences and penalties.
28. Art. 16A Penalty instead of proceedings in terms of this Act.
29. Art. 16B Out of court agreement
30. Art. 16C When an object is forfeited, the duty and taxes shall not be collected.
31. Art. 17 Forfeiture.
32. Art. 18 PowersofCustoms officials.
33. Art. 19 Issue of a search warrant.
34. Art. 20 Power to stop vehicles, aircrafts and vessels.
35. Art. 21 Power to examine andsearchvehicles and to take samples.
36. Art. 22 Entryandsearchof premises.
37. Art. 22A Definition of the word "authorisation".
38. Art. 23 Obligation to give information.
39. Art. 24 Power to detain.
40. Art. 25 Detention of goods and vehicles.
41. Art. 26 Seizureofgoodsor vehicles.
42. Art. 27 Procedure when goods are withheld.
43. Art. 28 Request for the goods to be given back.
44. Art. 29 Power to deal with articles seized.
45. Art. 29A Power to grant, refuse or withdraw authorization.
46. Art. 30 Right to be heard and the final decision.
47. Art. 31 Appeal to the Administrative Review Tribunal.
48. Art. 32 Publication in the Government Gazette where the trader is not found.
49. Art. 33 Guarantee.
50. Art. 33A Measures to collect duty, taxes or interest which are not paid.
51. Art. 34 No appeal pending criminal prosecution.
52. Art. 35 Customs officials may be given powers of Executive Police.
53. Art. 36 Proceedings.
54. Art. 37 Saving of other laws.
55. Art. 38 Appropriation and seizure of goods, security, etc.
56. Art. 39 Proof of payment of duty and other proof.
57. Art. 39A Ulterior proof.
58. Art. 40 Collection of excise duty.
59. PART A
60. Art. 13A Release of excisable goods by the Commissioner when payment is effected.
61. Art. 13B Release of excisable goods in terms of this Schedule.
62. PART C
63. Art. 3A Retail price of cigarettes.
64. Art. 7A Water-pipe tobacco.
65. Art. 11A Track and Trace system.
66. PART D
67. Art. 17A
68. PART F
69. Art. 5A
70. PART H
71. Art. 273