Cap. 395 Art. 11Exemptions on imports. Cap. 337. excise tax on products.

(1) Subject to the provisions of subarticle (2), the importation of goods to which the First Schedule to this Act applies shall be exempt importations.

(2) The exemptions referred to in subarticle (1) shall be subject to the provisions contained in the Schedule referred to in that subarticle and to such conditions which the Minister may prescribe for the purpose of ensuring the correct and straight-forward application of the said exemptions and of preventing any possible evasion, avoidance, abuse of tax or distortion of competition.

(3) Any exemption from import duties under the Import Duties Act or under any other law, shall be deemed to be also an exemption from the payment of excise tax under this Act on imported goods and the provisions of the Import Duties Act or any other such law relating to any such exemption shall also apply to the exemption from tax granted under this subarticle. products shall be levied and collected by the Director on any business sale in Malta of a taxable product made to a retailer or to any other person unless such other person holds a valid certificate of exemption applicable to that product or is a person to whom the sale is made by a retailer.

(2) ETP shall be charged by the seller at the rate of five per cent of the taxable value of the product.

(3) Where any person, other than a retailer who has paid ETP, makes a business sale of a taxable product direct to the general public, ETP shall be charged on eighty-two per cent of the taxable value.

(4) In case of a business sale of a taxable product on which ETP has already been paid by the seller, ETP shall be charged on the taxable value of the product exclusive of the amount of ETP already paid on the product.

(5) Any amount of tax excluded under subarticle (4) shall be refundable by the Director if it is shown to his satisfaction that ETP has been paid and subarticle (4) has been complied with:

Provided that the Director may determine the said amount by such percentage or percentages of the taxable value of the product as may be prescribed.

(6) ETP shall not be chargeable if the business sale is made by a person whose total business sales have not, in the twelve months ending with the last day of the immediately preceding taxable period, exceeded twenty-seven thousand and nine hundred and fifty-two euro and forty-eight cents (27,952.48) or such higher amount as may be prescribed: Provided that in respect of the first twelve months after the coming into force of this Act, this subarticle shall apply in such manner and under such conditions as the Director may deem appropriate.