S.L. 473.2 ст. 9Time of payment.

(1) Saving as otherwise provided hereunder, the eco-contribution due on products shall be reported and paid to the competent authority with the return due for the period immediately following the time when the product or products, as the case may be, are first sold or transferred, or otherwise disposed of or destroyed, on the happening of any event whereby the products no longer remain in the possession or under the control of the producer:

Provided that when a producer brings into Malta or transfers from the manufacturing stage products for use in his trade, business, profession or vocation, the eco-contribution due on the products shall be reported and paid to the competent authority with the return due for the period immediately following the time when the product or products are first brought into Malta or transferred from the manufacturing stage, as the case may be.

(2) Producers of products falling under HS Code Numbers 2201 to 2206, inclusive, 2208; 170410; 2106; 3303 to 3307, inclusive; 33051000; 3402; 3923; 39231000; 39241000; 7010; 7612; 842123; 8506 and 8507; and 9306 as detailed in the First Schedule, shall report and pay to the competent authority the eco-contribution due on the relative products with the return due for the period during which time the product is placed on the market: Provided that the eco-contribution on the opening stock of the products falling under HS Code Numbers 2201 to 2206, inclusive, 2208, to the exclusion of refillable containers; 170410; 2106; 3303 to 3307, inclusive; 33051000; 3402; 3923; 39231000; 39241000; 7010; 7612; 842123; 8506 and 8507; and 9306, as detailed in the First Schedule, due as a result of the coming into force of these regulations,* shall be payable by not later than twelve months from the date of the coming into force of these regulations: Provided further that on the coming into force of the Act, the eco-contribution on the opening stock determined in terms of the provisions of the Second Schedule to the Act due by such recognised producers shall be paid within twelve calendar months in four equal consecutive instalments commencing with the first return submitted after such date or in one instalment paid with the first return covering the full amount of eco-contribution due thereon.

(3) For the purposes of the Second Schedule to the Act ''recognised producers'' shall mean bottlers of beverages that operate on a bottle-refillable basis who have applied to the competent authority for such recognition on a product by product basis. Recognition shall only be granted by the authority on receipt of an application made by the producer and after satisfying the criteria stipulated by the authority.