(This does not apply to Beer and Wine made from fresh grapes)

(NOTE – cider is not considered under the Beer category)

The Customs Department is kindly informing that any container with a capacity of 50cl or more, whether made of glass, cardboard or any other material, and containing an actual alcohol level of 10% ABV or more, whether it falls under the category of ethyl alcohol, fermented beverages and intermediate products as defined in the Second Schedule of the Excise Duty Act (Chapter 382), SHOULD have an excise stamp affixed which indicates the percentage of alcohol, as shown below.

This is being done so that the Government will protect those genuine operators who pay all the taxes due and so that no beverages in the aforementioned categories will enter our market illegally. This measure is being applied after a thorough study by the Excise Directorate within the Customs Department.

Therefore, to make this message accessible to all, the enforcement of this measure will come into effect on Friday, April 1, 2022. This means that the above-mentioned beverages, whether these will be imported, manufactured, processed, prepared for sale, displayed or offered for sale, sold or otherwise, must have the excise stamp affixed to the container.

Where applicable, the round part of the stamp shall be affixed to the cap and the rectangular part shall be lowered over the container, so that when the container is opened, the excise stamp is torn.

Authorised Warehouse Keeper to keep excise goods under duty suspension

The operator of the warehouse holding products under duty suspension does not have to affix the excise stamp within five (5) working days stipulated by law but is required to affix the excise stamp before the beverage leaves the warehouse for the local market. If the beverage is to leave the warehouse for another authorised warehouse, the excise stamp must be transferred (not affixed) with the container.

Seizure of beverages and penalties will be applied according to the law, if any beverage is released without a stamp from the authorised warehouse. Depending on the case, even excise stamps may be confiscated and a fine will be imposed.

Consignee/Consignors Registered with the Excise Directorate

Each operator falling into this category referred to in this title shall affix the excise stamp to the respective container as described above within five (5) working days of its purchase.

Seizure of beverages and penalties/fines will be applied according to the law if any of these mentioned beverages are offered for sale without an excise duty stamp affixed by the registered consigner or consignee.  Depending on the case, even the excise stamp will be confiscated and a fine will be imposed.

Operator offering for sale beverages under the categories of ethyl alcohol, fermented beverages and intermediate products

When these operators receive the beverages referred to in this title, they must check that any container they purchase from the authorised warehouse keeper or registered consignee/consignor must have the excise stamp affixed. If a container does not have an excise stamp affixed, this should not be accepted. These operators cannot accept loose excise stamps to affix themselves.

Seizure of beverages and penalties/fines will be applied according to the law if any of these mentioned beverages are offered for sale without an excise duty stamp affixed by the operator.  The excise stamp will be confiscated and a fine will be imposed.

Updated procedures to facilitate trade for the operators

The procedure to procure excise duty stamps for beverages under duty suspension (go to https://go.opsecsecurity.com/malta)

1.       AUTHORISED WAREHOUSE KEEPER REGISTERED WITH THE EXCISE DIRECTORATE

Importation of consignment as per invoice

• A copy of the invoice of the shipment has to be uploaded electronically in the field provided, when processing the Customs declaration. The invoice will remain confidential and will not be passed on to third parties.
• The importer will forward the warehousing entry to OpSec to start the process of Tax Stamp ordering.
• Customs will communicate with OpSec and authorize to release the quantity ordered.
• The Importer will pay and collect the tax stamps from OpSec.

Importation of part-consignment covered by multiple invoices (quantities not necessarily matching)

• A copy of each invoice related to the shipment together with the relative Loading Report has to be uploaded in the field provided when processing the Customs declaration. The invoice will remain confidential and will not be passed on to third parties.
• The importer will forward to OpSec, the warehousing entry which will contain only the actual quantities which have been imported.
• Customs will communicate with OpSec and authorize release the quantity as per the warehousing entry.
• The importer will pay and collect the tax bands from OpSec.

The subsequent importation of the remaining consignment will follow the same criteria as above, with the only difference being that Customs will make reference to the invoice which had been previously presented during the first part shipment and instruct OpSec to provide the Importer with only the remaining quantities.

Bond to Bond Transfer (Tax Warehouse operators)

• The Importer, importing the shipment to Malta will follow procedures above 1-4, and purchase the Tax Stamps.
• when a tax operator is transferring (selling) imported products to another local tax operator under a duty suspension agreement, the tax stamp must be transferred (not affixed) with the bottle.
• The Importer shall forward the transfer documentation to Customs (IAAD- Internal Administrative Accompanying Document) and shall also include the amount of Tax Stamps transferred.
• Excise will be paid by whoever will be taking the stock out of the tax warehouse and placing it on the market.

Re-Export/ Duty-Free

• The Importer will forward the Export or Duty-Free documentation to Customs (IAAD- Internal Administrative Accompanying Document).
• Customs will mark the quantity of Tax Stamps as negative.
• Upon the first importation of a new consignment Customs will deduct the negative stamps from the new order and instruct OpSec to provide the Importer with the adjusted quantities of Tax Stamps.

Importation of consignments with Tax Stamps already affixed by the supplier

• It is permissible to have tax stamps already affixed on the importation of products.
• The importer will have to inform Customs of the quantity needed. Customs will inform OpSec of such quantities and the importer will collect and pay for the tax stamps.
• The importer will ship the tax stamps to his supplier to be affixed prior to being shipped to Malta.

Luxury Items

• Tax Stamps for Luxury items can be affixed to the outer packaging instead of affixing it to the container.

2.        EXCISE REGISTERED CONSIGNEES/CONSIGNORS

Upon importation, the procedure to purchase Tax Stamp for items will be as follows:

Importation of consignment as per invoice

• A copy of the invoice of the shipment has to be uploaded electronically in the field provided, when processing the Customs declaration. The invoice will remain confidential and will not be passed on to third parties.
• the importer will forward the warehousing entry to OpSec to start the process of Tax Stamp ordering.
• Customs will communicate with OpSec and authorize to release the quantity ordered.
• The Importer will pay and collect the tax stamps from OpSec.

Luxury Items

• Tax Stamps for Luxury items can be affixed to the outer packaging instead of affixing it to the container.