Legal Notice 38 of 2026 amends the Excise Duty Act to apply excise duty to nicotine pouches from 1 April 2026, updating the Fifth and Sixth Schedules and setting out compliance requirements and penalties.
Malta’s government issued Legal Notice 38 of 2026 on 6 February 2026, amending the Excise Duty Act, Chapter 382 of the laws of Malta, to introduce excise duty on nicotine pouches from 1 April 2026.
The changes are implemented through the Excise Duty Act (Amendment of the Fifth and Sixth Schedules) (Amendment) Regulations, 2026, which revise the Fifth and Sixth Schedules of the Excise Duty Act and establish a new excise framework for these products.
The primary purpose of this legal notice is to implement amendments to the Fifth and Sixth Schedules of the Excise Duty Act. According to the sources, the document is categorised under the keyword “Excise Duty” and is part of the broader legislative updates managed by the LEĠIŻLAZZJONI MALTA portal.
The Regulations also set out the penalties that apply where the requirements governing the charging and payment of excise duty on these products are not met.
