Cap. 382 чл. 14Exemptions.

(1) No duty shall be liable on excisable 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) excisable 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;

(b) excisable 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) excisable goods where such exemption is deemed to be justifiable by the Minister;

(d) excisable goods intended to be used by international organizations recognized by the host Member State, and by members of such organizations, within the limits and under the conditions laid down by the international conventions establishing such organizations or by headquarters agreements;

(e) excisable goods intended to be used for consumption under an agreement concluded with third countries or international organizations provided that such an agreement is allowed or authorised with regard to an exemption from value added tax: Provided that excisable goods moving under a duty suspension arrangement to a person referred to in this sub-article shall be accompanied by an exemption certificate in the form and content established by the Commissioner.

(3) The Minister shall have the power by order to exempt from the payment of excise duty any excisable goods which are imported or produced in Malta for the purpose of being used as ingredients or components in the production of excisable 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 excisable 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 authorised tax warehouse.

(5) No excise duty shall be liable on excisable goods which have not been released by the authorised tax warehouse keeper for consumption, provided such excisable goods are destroyed under customs supervision by written permission of and under the conditions laid down by the Commissioner.