Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Dazju tas-Sisa (Tabakk Manifatturat)
    MT - Malta
    EUR
    Date
    Year
    1995/01/01
    2019/01/01
    2019/02/05 15:15:23

    Contact information

    Administration

    Ministry of Finance, the Economy & Investment

    Service

    Customs Department

    Website

    E-mail

    Telephone

    +356 25 685 153
    +356 25 685 262

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    MT - Malta
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    (1) Products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured
    tobacco. (2) Tobacco products to be sold for immediate consumption on board ships travelling to another EU country.

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    107
    40.7417 %
    51.3146 %
    23.4 %
    18 %
    15.2542 %
    38.6542 %
    79.396 %
    275
    262.63
    168.4554
    165
    64.1417 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per 1,000)
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    18 %
    15.2542 %
     

    Cigars and Cigarillos

    25.24
    18 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    122
    18 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per kg)
    18 %
    15.2542 %
     

    Other smoking tobacco

    122
    18 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    On the 15th day of the following month

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    No Yes
    Customs Excise Section - Tobacco Products Unit

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c01 + d214a-c05
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    91.74
    0.8122 %
    2.5425 %
    2016
    87.28
    0.8439 %
    2.7048 %
    2015
    84.58
    0.8771 %
    2.8567 %
    2014
    85.39
    1.004 %
    3.0969 %
    2013
    72.42
    0.9473 %
    2.9031 %
    2012
    75.32
    1.0507 %
    3.2426 %
    2011
    71.02
    1.039 %
    3.2298 %
    2010
    70.01
    1.0608 %
    3.3219 %
    2009
    64.86
    1.0566 %
    3.2564 %
    2008
    62.11
    1.0134 %
    3.1568 %
    2007
    58.86
    1.0223 %
    3.1131 %
    2006
    64.52
    1.1979 %
    3.7485 %
    2005
    63.11
    1.2273 %
    3.8882 %
    2004
    59.66
    1.2258 %
    4.0757 %
    2003
    50.38
    1.0507 %
    3.5728 %
    2002
    46.04
    0.9719 %
    3.3096 %
    2001
    42.03
    0.9255 %
    3.2341 %
    2000
    36.78
    0.8369 %
    3.0776 %

    Footnotes