Malta.

Any person who is identified as a 'producer' is liable for ECO Contribution. 'Producer' means a person who, for the purpose of trade or otherwise in the course of business, manufactures or brings into Malta products on which the eco-contribution shall be payable in terms of the ECO Contribution Act.

ECO contribution is charged and levied by the 'competent authority', on account of the Government, on 'products' which are 'placed on the market' at the rates as listed in the First Schedule to the ECO Contribution Act.

'Competent Authority' means the authority designated by the Minister responsible for Waste Management to carry out the functions laid down in the ECO Contribution Act. The designated 'Competent Authority' is the VAT Department.

'Products' means products which result in waste and on which eco-contribution is chargeable.

'Placed on the market' means when a product is transferred from the manufacturing stage or when a product is brought into Malta with the intention of distribution on the market in Malta, including when a product is so transferred or brought into Malta for use in the trade, business, profession or vocation of the person transferring or bringing the product into Malta.

'Products' that match the HS Code and Description in the first and second columns of the First Schedule to the ECO Contribution Act are charged eco-contribution per unit item at the rate appearing in the third column of the said First Schedule to the ECO Contribution Act.

ECO contribution legislation provides that the Minister responsible for Waste Management with the concurrence of the Minister responsible for Finance, may draft regulations to exempt or grant a credit to any producer who participates in a waste recovery scheme. These regulations are in the final drafting stages and are imminent to be published.

The applicable rates for ECO Contribution are listed in First Schedule to the ECO Contribution Act (Chapter 473 of the Laws of Malta) and subsequent amending Legal Notices.

HS CODE NUMBER DESCRIPTION ECO-CONTRIBUTION

CARBOYS, BOTTLES, FLASKS, JARS, AND OTHER CONTAINERS MADE OF PLASTIC, GLASS OR METAL, CONTAINING ANY OF THE FOLLOWING BEVERAGES:

2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow EUR0.02

2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 EUR0.02

2203 Beer made from malt EUR0.02

2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 EUR0.12

2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances EUR0.12

2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included EUR0.02

2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages EUR0.12

EMPTY CARBOYS, BOTTLES, FLASKS, JARS, AND OTHER CONTAINERS MADE OF PLASTIC, GLASS OR METAL, UNDER THE FOLLOWING HEADINGS:

3923 Articles for the conveyance or packing of beverages EUR0.02

7010 Articles for the conveyance or packing of beverages EUR0.02

7612 Cans of aluminium for the conveyance or packing of beverages EUR0.02

TOILETRIES AND WASHING PREPARATIONS, UNDER THE FOLLOWING HEADINGS:

3303 Perfumes and toilet waters EUR0.12

3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. But excluding unscented nursery powder packed in cartons of a weight not exceeding 70 grams and hand and body lotion in containers not exceeding 50 ml EUR0.12

3305 Preparations for use on the hair, but excluding items falling under heading 33051000 EUR0.12

33051000 Shampoos, in containers exceeding 50 ml EUR0.12

3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages EUR0.05

3307 Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. But excluding bath and shower gel in containers not exceeding 50 ml EUR0.12

3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401, not including preparations of heading 340220 or of heading 340290 EUR0.12

3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401, carried under headings 340220 or heading 340290 EUR0.12

TABLEWARE AND KITCHENWARE, OF PLASTICS

39241000 Tableware and kitchenware (per 50 pieces or part thereof) EUR0.02

PACKAGING, OF PLASTICS

39231000 Clamshells, with a hinged lid, of expanded polystyrene and all other expandable plastic materials EUR0.12

GUM

170410 Chewing gum, whether or not sugar-coated (per 2 gram net weight, or part thereof) EUR0.01

2106 Chewing gum, under heading 2106 (per 2 gram net weight, or part thereof) EUR0.01

MATTRESSES AND ARTICLES OF BEDDING

940421 Mattress, of cellular rubber or plastics, whether or not covered EUR6.99

940429 Mattress, of other materials EUR6.99

940430 Sleeping bags EUR2.33

940490 Other articles of bedding, excluding pillows EUR2.33

PLASTIC BAGS

3923 Bags for the conveyance of goods, of plastics, excluding:

i) sacks and cones;

ii) bags, without any handles loops slots or any other feature that facilitates the use of the bag for the conveyance of goods, and without any gussets, not exceeding 26 cm in width and 40 cm in length;

iii) bio-degradable bags in accordance with MSA EN 13432:2000, MSA EN 14046:2003, MSA EN 14047:2003, MSA EN 14048:2003, as appropriate, and degradable plastic bags, of any dimension, including bio-degradable and degradable garbage bags;

iv) plastic packaging, without handles, used as part of a production process;

v) plastic bags designed for re-use, which are used to contain goods or products, and which are sold by the producer for a sum of not less than MTL 0.50 EUR0.14 per piece

3923 Bags for the conveyance of goods, of degradable plastic, excluding bags without any handles loops slots or any other feature that facilitates the use of the bag for the conveyance of goods and without any gussets not exceeding 26 cm in width and 40 cm in length EUR0.02 per piece

BATTERIES AND ACCUMULATORS, UNDER THE FOLLOWING HEADINGS:

8506 Primary cells and primary batteries, excluding batteries used in:

(i) hearing aids;

(ii) cochlear implants; and

(iii) cardiac pacemakers EUR0.06

8507 Electric accumulators, whether or not rectangular (including square) not exceeding 35 grams in weight EUR0.06

8507 Electric accumulators, whether or not rectangular (including square) exceeding 35 grams in weight EUR1.63

OIL FILTERS, UNDER THE FOLLOWING HEADING:

842123 Oil or petrol filters for internal combustion engines EUR0.12

WHITE GOODS AND ELECTRONIC EQUIPMENT, UNDER THE FOLLOWING HEADINGS:

Cooling and refrigerating equipment

8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated EUR27.95

8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other but excluding refrigeration apparatus under heading 841850; heat pumps other than air-conditioning machines of heading 8415 EUR23.99

841850 Other refrigeration or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture EUR69.88

Water Heaters

85161011 Instantaneous water heaters EUR6.99

85161019 Other electric water heaters EUR6.99

84191100 Instantaneous gas water heaters EUR6.99

84191900 Other water heaters, non-electric EUR6.99

Monitors and TV equipment

8528 Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors; not including colour television apparatus with integral tube with a diagonal measurement of the screen exceeding 52 cm EUR11.65

85281256 Colour TV receivers with integral tube, screen width/height ratio less than 1.5, diagonal screen measurement exceeding 52cm but not exceeding 72 cm EUR34.94

85281258 Colour TV receivers with integral tube, screen width/height ratio less than 1.5, diagonal screen measurement exceeding 72cm EUR34.94

84716090 Computer monitor EUR11.65

Telecommunications equipment

85252091 Mobile telephones (For cellular networks) EUR5.82

8517 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones; not including parts thereof, not including apparatus carried under headings 851750 and 851790 EUR5.82

Appliances used for washing and cooking

84221100 Dishwashing machines of the household type EUR23.29

8450 Household or laundry-type washing machines, including machines which both wash and dry EUR23.29

85165000 Microwave ovens EUR23.29

851660 Other ovens; cookers, cooking plates, boiling rings; grillers and roasters:

- of a weight exceeding 2kg but up to 10kg EUR6.99

- of a weight exceeding 10kg EUR23.29

7321 Ovens; cookers, cooking plates, boiling rings; grillers and roasters falling under headings 7321, but excluding charcoal barbecue tables:

- of a weight exceeding 2kg but up to 10kg EUR6.99

- of a weight exceeding 10kg EUR23.29

8419 Ovens; cookers, cooking plates, boiling rings; grillers and roasters falling under headings 8419:

- of a weight exceeding 2kg but up to 10kg EUR6.99

- of a weight exceeding 10kg EUR23.29

Electronic equipment

8470 Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, excluding items under heading 847050 and heading 847090 EUR1.16

847050 Cash registers EUR23.29

847090 Other EUR2.33

8471 Automatic data-processing machines, excluding:

i) portable automatic data processing machines,

ii) printers, and

iii) visual display units EUR32.61

8471 Portable automatic data processing machines, incorporating peripherals within the same unit EUR32.61

8473 Cases or housings for automatic data processing machines, whether or not incorporating a power supply or any other component EUR32.61

8471 Printers:

- of a weight not exceeding 10kg EUR11.65

- of a weight exceeding 10kg EUR23.29

8472 Other office machines (for example, automatic banknote dispensers, coinsorting machines, coin counting or -wrapping machines), excluding items under heading 847210 and under heading 847220 EUR69.88

847210 Duplicating machines:

- of a weight not exceeding 10kg EUR11.65

- of a weight exceeding 10kg EUR23.29

847220 Addressing machines and address plate embossing machines EUR2.33

8476 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines EUR69.88

9009 Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus:

- of a weight not exceeding 10kg EUR11.65

- of a weight exceeding 10kg EUR23.29

3215 Toner and ink cartridges under heading 3215 EUR2.33

8473 Toner and ink cartridges for equipment classified under heading 8473 EUR2.33

9009 Toner and ink cartridges for equipment classified under heading 9009 EUR2.33

Incandescent / halogen lamps and fluorescent tubes

8539219290

8539221000

8539229090

8539299290 Incandescent/Halogen filament lamps, exceeding 100 V, excluding ultraviolet or infra- red lamps, or energy efficient halogen lamps with certified energy saving capability of not less than 20% versus standard

incandescent lamps EUR0.25 per lamp

8539311090 Fluorescent hot cathode tubes with double ended cap, excluding certified energy saving tubes which include, Triphosphor tubes, T5 tubes or ultraviolet tubes used in themedical and industrial fields EUR0.50 per tube

The eco contribution due on products by a producer shall be reported and paid to the Competent Authority with the return due for the period immediately following the time when the products are sold or transferred or otherwise disposed of or destroyed.

ECO contribution returns are on a quarterly basis and are to be submitted to the Competent Authority together with full payment, by not later than the 15th day of the second month following the month during which the period ends.

Any person who is identified as a 'producer' in terms of the provisions of the ECO Contribution Act is obliged to register for ECO Contribution. The Competent Authority registers and issues an eco contribution registration number to this person allocating (quarterly) tax reporting periods. The 'producer' so registered with the Competent Authority is liable to report and pay (on a prescribed form) the eco-contribution charged in a tax period.

Being a contribution, no interest is charged on 'late' payments by the producer to the Competent Authority even though administrative penalties are stipulated for such offences as 'late registration', 'late submission of a return', incorrect or understatement of a return. ECO Contribution legislation does not cater for 'refunds' but for a waste recovery scheme (vide paragraph Deductions, etc).