Fabian Demicoli

Salient features of the Eco-Contribution Bill

Time
when contribution shall fall due

The eco-contribution shall be due at the
time at which the products are “placed on the market”: (where “placed on the
market” means when a product is transferred from the manufacturing stage with
the intention of distribution on the market in Malta, or when a product is
brought into Malta with the intention of distribution on the market)

Provided
that where products are placed under a customs procedure on entry into Malta,
placing on the market shall be deemed to take place when they leave the customs
procedure.

The conditions on which the contribution shall be chargeable
and the rate of the contributions to be adopted shall be those in force on the
date on which the products are placed on the market.

Recovery of
Waste

In cases of “recovery of waste” from products on which
eco-contribution is paid in terms of this Act, the producers of those products
may apply to the Competent Authority for a credit of the contribution paid
thereon, or part thereof, against eco-contributions which may fall due in future
in terms of such regulations as the Minister may prescribe.
(where “recovery
of waste” means the re-use, recycling or reclamation of waste or any other
process aiming to extract secondary raw materials or energy from such
waste)

Liability for payment of Eco-Contribution

The liability for
the payment of the eco-contribution shall lie with the producer. Where two or
more persons are liable for the payment of the contribution, their liability
under the Act shall be joint and several.

Time of payment of
eco-contribution

The eco-contribution shall be payable on a quarterly
basis in arrears on submission of the return relative to the preceding
quarter.

Power of the Minister to make regulations

The Minister
may make regulations for the better carrying out of the provisions of this Act
and such regulations may provide for the giving of a guarantee or other form of
security by producers in order to ensure the payment of the eco-contribution due
in terms of this Act, and the manner in which such guarantee or other security
may be enforced.

Enforcement and Sanctions

Any person who
contravenes or fails to comply with any of the provisions of this Act or of
regulations made thereunder shall be guilty of an offence, and shall be liable
to:
ï‚· a penalty of a fine (multa) not exceeding Lm5000; OR
ï‚· an amount
equal to three times the amount of the eco-contribution payable on the products
in respect of which the offence is committed, whichever shall be higher; OR

ï‚· to imprisonment for a term not exceeding six months; OR
ï‚· to both such
fine and imprisonment, in respect of any conviction.

Reasonable
excuse

An insufficiency of funds to pay an eco-contribution due shall not
constitute a reasonable excuse.

Right of Access

The Authority, or
any person appointed by it for such purpose, shall, upon the production of his
written authority and at all reasonable times, have the right to enter upon any
land, building or place for the purposes of inspecting any stocks, books,
records or documents, in order to ensure compliance with the provisions of the
Act.

Registration

Every producer must apply to the Competent
Authority on the prescribed registration form or on such other form approved by
the Competent Authority, within thirty days of entry into force of the Act or
within thirty days from the date on which a person becomes a producer in terms
of the Act, whichever is the later.

On registration, the producer must
inform the Competent Authority of his opening stock of products as at the date
of registration.

On registration, a registration number shall be assigned
to the producer.

Reporting

A producer shall submit to the
Competent Authority returns, on a quarterly basis, containing data:
(i) on
the volume of products brought into Malta or manufactured, as
applicable;
(ii) on the volume of products placed on the market during the
relative quarter;
(iii) on the eco-contribution payable thereon;
(iv) such
other information as may be required by the Competent Authority in such format
as shall be established by the Authority:

Provided that producers shall
be bound to submit the first return after the lapse of three months from entry
into force of the Act.

Records and statements

The producer shall
be required to:
(a) maintain, for all products of which he is or is deemed to
be a producer, accurate accounts and records of stock and product
movements;
(b) comply with all requests to monitor, check and produce for
inspection any accounts, records and any stocks of
products.

 

What we can do for you

INFORMATION POINT

BUSINESS SERVICES

MEMBERSHIP BENEFITS

LOCAL ISSUES & LEGISLATION

B2B NETWORKING EVENTS

LEGAL ADVICE

FUNDING ASSISTANCE

COURSES

BECOME A MEMBER

The Malta Chamber of SMEs represents over 7,000 members from over 90 different sectors which in their majority are either small or medium sized companies, and such issues like the one we're experiencing right now, it's important to be united. Malta Chamber of SMEs offers a number of different services tailored to its members' individual requirements' and necessities. These range from general services offered to all members to more individual & bespoke services catered for specific requirements.

A membership with Malta Chamber of SMEs will guarantee that you are constantly updated and informed with different opportunities which will directly benefit your business and help you grow. It also entails you to a number of services which in their majority are free of charge and offered exclusively to its members (in their majority all free of charge).