Biodiesel (Propellant Use) - EUR442.40 per 1,000 litres

Methane (Industrial/Commercial Use) - EUR38.94 per 1,000 Kgs

Gas oil (Industrial/Commercial use):

• EUR142.09 for maritime commercial activities (harbour cruises, tugging activities, bunkering operations, inland navigation between Malta and Gozo by vessels of a tonnage of less than 3,500 Tons, dredging operations, conveyance of goods and passengers between shore and ocean going vessels and sea-farming activities and navigation for commercial purposes within Maltese Territorial Waters).
• EUR21.20 for inland navigation between Malta and Gozo by vessels of a tonnage of 3,500 tons or more.
• EUR 0 for fishing purposes as laid down by the Ministry of Agriculture and Fisheries, and when supplied to foreign based private pleasure sea craft for outbound voyages to destinations outside the EU, and for electric power generation.

Kerosene (Industrial/Commercial use):

• EUR72.21 for air navigation between Malta and Gozo and for testing and maintenance of aircraft engines.
• EUR 0 when supplied to private pleasure aircraft for use on outbound voyages.

 Heavy fuel oil (Heating - Business use): EUR 0 when used for electric power generation

 Fuel for bunkering of ships outside territorial waters :

• EUR1.28 per metric ton or part thereof for fuel falling under sub-headings 2710.19.43 to 2710.19.48 or 2710.20.11 to 2710.20.19 of the Combined Nomenclature.
• EUR0.82 per metric ton or part thereof for fuel falling under sub-headings 2710.19.62 to 2710.19.68 or 2710.20.31 to 2710.20.39 of the Combined Nomenclature.

However, note that the Minister responsible may substitute the abovementioned bunkering tax rates with rates of not higher than EUR10.00 per metric ton or part thereof.

Petroleum Oils: The following petroleum oils are subject to an excise rate of EUR0.23 per litre:

• falling within CN Code 2710.19.71, for undergoing a specific process, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.75, for undergoing chemical transformation by a process other than those specified in respect of sub heading 2710.19.71, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.81, motor oils, compressor lube oils, turbine lube oils, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.83, liquids for hydraulic purposes, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.85, white oils, liquid paraffin excluding heavy liquid paraffin BP/USP 6360 qualifying as a food grade product, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.87, gear oils and reductor oils, not intended for use, offered for sale or used as heating or motor fuel
• falling with CN Code 2710.19.91, metal-working compounds, mould release oils, anti-corrosion oils, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.93, electrical insulating oils, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.19.99, other lubricating oils and other oils, not intended for use, offered for sale or used as heating or motor fuel
• falling within CN Code 2710.20.90, other oils, not intended for use, offered for sale or used as heating or motor fuel

Reduced Excise Duty Rates:

Petroleum products falling under CN Codes 2710.12.31 to 2710.12.90, and 2710.19.21 to 2710.19.68, and 2710.20.11 to 2710.20.39 used for purposes other than as motor fuels or as heating fuels may pay a reduced excise duty rate of EUR0.23 per litre under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse.