Deferment of Excise Duty

In terms of the Deferment of Excise Duty payable during the Months of April and May 2020 Regulations (LN 147 of 2020) published on 21 April 2020:

  • the duty on all excise goods and services payable pursuant to the Excise Duty Act on various dates during the month of April 2020 is declared to be payable 60 days later, but not later than 28 June 2020;
  • the duty on all excise goods and services payable pursuant to the Excise Duty Act on various dates during the month of May 2020 is declared to be payable 60 days later, but not later than 26 July 2020.