Cap. 382 Art. 15Drawback.

(1) Unless otherwise specified in this Act, no excise duty paid under this Act on any excisable goods released for consumption in Malta shall be refunded:

Provided that the Minister may under such conditions as he may deem appropriate authorise the refund of any excise duty paid on goods where an exemption in terms of paragraph (c) of sub-article (2) of article 14 has been granted after the duty has been paid and excise duty on excisable goods which have been released for consumption may, at the request of the person concerned, be reimbursed or remitted by the Minister where those goods were released for consumption in the situations identified by the Minister and in accordance with the conditions that the Minister shall lay down by a notice in the Gazette for the purpose of preventing any possible evasion or abuse. Such reimbursement or remission may not give rise to exemptions other than those provided in article 14:

Provided further that a drawback of the actual duty paid in accordance with the provisions of this Act shall be allowed after a written application by the claimant:

(i) in respect of duty on any excisable goods exported as merchandise or shipped as stores or taken as fuel to power the engines of ships or aircraft on foreign bound ships or aircraft otherwise than as specified in sub-article (4) of article 14;

(ii) in respect of duty on any excisable goods supplied by any person in circumstances in which such excisable goods are exempt from duty in terms of an exemption made under the provisions of sub-article (2) of article 14.

(2) The payment of a drawback shall be made in any case falling under sub-paragraph (i) of the second proviso to sub-article

(1) hereof to the exporter, or in any case falling under sub-paragraph (ii) of the said proviso to the supplier of the excisable goods in respect of which the drawback is allowed.

(3) The payment of a drawback shall be subject to the production of such documents and to the making and signing by the exporter or the supplier, as the case may be, of a written declaration in such form or manner as the Commissioner may require.

(4) (a) In the case that, under whatever circumstance, including when it results that a crime has been committed, more excise duty is paid than is due to the Commissioner, the same Commissioner shall refund the excess excise duty that was paid.

(b) There shall be paid to the Commissioner the fee of fifteen euro (€15) for every refund made by the Commissioner in the circumstances provided for in paragraph (a). This fee shall be deducted from the amount to be refunded at the moment the refund is being made. If the excess excise duty paid amounts to fifteen euro (€15), then this is directly passed to Government revenue.