B 686
L.N. 128 of 2022
EXCISE DUTY ACT
(CAP. 382)
General Arrangements for Excis e Duty (Council Directive (EU) 
2020/262) Regulations, 2022
IN EXERCISE of the powers conferred by article 13 of the
Excise Duty Act, the Minister for Finance and Employment has made
the following regulations:-
Citation, scope 
and commence-
ment.1. (1) The title of these regulations is the General
Arrangements for Excise Duty (Council Directive (EU) 2020/262)
Regulations, 2022.
(2) The scope of these regulati ons is to transpose Articles 2, 3 ,
6, 12, 16, 17, Articles 19 to 22, Articles 25 to 29, Articles 33 to 46, andArticles 54 and 55 and Article 57 of the Council Directive (EU) 2020/
262 of 19 December 2019 laying down the general arrangements fo r
excise duty (recast).
(3) These regulations shall com e into force on such date as the
Minister responsible for Finance and Employment may, by notice in
the Gazette establish, and differ ent dates may be so establishe d for
different provisions and different purposes of these regulation s.
Applicability. 2. (1) These regulations shall apply to the following goods:
(a) energy and electricity p roducts covered by Directive
2003/96/EC;
(b) alcohol and alcoholic beverages covered by
Directives 92/83/EEC and 92/84/EEC;
(c) manufactured tobacco covered by Directive 2011/64/
EU; and
(d) any other good which the Minister may by
regulations prescribe under article 13 of the Act.
Cap. 382.(2) In case any conflict arises between any provision of these
regulations and the Excise Duty Act, these regulations shall pr evail.
Interpretation. 3. In these regulations, unless the context otherwise requires:
Cap. 382. "Act" means the Excise Duty Act and terms and expressions used
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in these regulations shall, unle ss the context otherwise requir es, have
the meaning assigned to them in the Act;
"certified consignee" means a natural or legal person authorise d
by the Commissioner, in order to receive excise goods, in the course of
the business of that person, whic h have been released for consu mption
in the territory of one Member St ate and then moved to the terr itory of
another Member State;
"certified consignor" means a natural or legal person authorise d
by the Commissioner, in order to  dispatch excise goods in the c ourse
of the business of that person, which have been released for
consumption in the territory of one Member State and then moved  to
the territory of another Member State;
"computerised system" means the computerised system referred
to in Article 1 of Decision (EU) 2020/263 on computerising themovement and surveillance  of excise goods (recast);
"duty suspension arrangement" m eans a tax arrangement applied
to the production, processing, holding, storage, or movement of excisegoods whereby excise duty is suspended;
"importation" means the release of goods for free circulation i n
accordance with Article 201 of Regulation (EU) No 952/2013; 
"irregular entry" means an entry of goods within the territory of
the Union, which have not been placed under release for freecirculation in accordance with Article 201 of Regulation (EU) N o 952/
2013 and for which a customs debt under Article 79(1) of that
Regulation has been incurred, or  would have been incurred if th e
goods had been subject to customs duty;
"Member State of destination" means the Member State to which
excise goods are to be delivered or used in accordance with the
provisions of Maltese and European Union law;
"registered consignee" means a natural or legal person authoris ed
by the Commissioner, to receive i n the course of the business o f that
person and under the conditions established by the Commissioner ,
excise goods moving under a duty suspension arrangement which
originate from the territory of another Member State;
"registered consignor" means a  natural or legal person authoris ed
by the Commissioner, to only dispatch excise goods under a dutysuspension arrangement upon their release for free circulation in
accordance with Article 201 of Regulation (EU) No 952/2013; 
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"reimbursement" means the refunding of an amount of excise
duty that has been paid; 
"release for consumption" means any of the following:
(a) any departure of excise goods, including irregular
departure, from a suspension arrangement;
(b) any holding or storage of excise goods, including
cases of irregularity, outside a duty suspension arrangement
where excise duty has not been l evied pursuant to the applicabl e
provisions of Maltese and European Union law;
(c) the production, including processing of excise goods,
and irregular production or pro cessing, outside a duty suspension
arrangement;
(d) any importation into Malta of excise goods, unless
the excise goods are placed, immediately upon importation,
under a duty suspension arrangeme nt, or the irregular entry of
excise goods, unless the custom s debt was extinguished under
paragraphs (e), (f), (g) or (k) of Article 124(1) of Regulation
(EU) No 952/2013; 
"remission" means the waiving of the obligation to pay an
amount of excise duty that has not been paid;
"tax warehouse" means a place wh ere excise goods are produced,
processed, held, stored, recei ved or dispatched under a duty
suspension arrangement by an authorised warehouse keeper in thecourse of his business, subject to certain conditions laid down  by the
Commissioner;
"territory of a Member State" means the territory of a Member
State to which the Treaties are applicable, in accordance with Articles
349 and 355 of the TFEU, with the exception of third territorie s;
"third countries" means any State or territory to which the
Treaties are not applicable;
"third territories" means the Canary Islands, the French territ ories
referred to in Articles  349 and 355(1) of the TFEU, the Åland I slands,
the Channel Islands, the Island of Heligoland and the territori es of
Büsingen, Ceuta, Melilla and Livigno;
"Union" or "territory of the Union" mean the territories of the
Member States.
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Source of 
taxation.4. (1) Excise goods shall be subject to excise duty at the
time of their production, or whe re applicable of their extracti on, or of
their arrival, including irr egular entry into Malta: 
Provided that where excise goods are placed under a
customs procedure on a rrival into Malta, entry shall be deemed to take
place when they leave t he customs procedure.
(2) Excise duty shall become cha rgeable at the time of release
for consumption or when shortages are recorded.
(3) The chargeable conditions and rate of excise duty to be
adopted, shall be those in force on the date on which release f or
consumption takes place or shortages are recorded.
(4) The time of departure from a duty suspension arrangement
as referred to in paragraph (a) of the definition "release for
consumption", found in regulation 3 shall be deemed to be:
(a) the time of receipt of the excise goods by the
registered consignee in the situations referred to in sub-
paragraph (a)(ii) of regulation 5(1);
(b) the time of receipt of the excise goods by the
consignee in the situations ref erred to in sub-paragraph (a)(iv ) of
regulation 5(1);
(c) the time of receipt of the excise goods at the place of
direct delivery in the situations referred to in regulation 5(2 ).
(5) The total destruction or irretrievable loss, total or parti al, of
excise goods under a duty suspension arrangement, as a result o f
unforeseeable circumstances or force majeure , or as a consequence of
an authorisation to destroy the goods by the Commissioner, shal l not
be considered a release for consumption:
Provided that losses occurring under a duty suspension
arrangement that is attributable  to theft shall not be regarded  a s  a n
unforeseeable circumstance or as a force majeure .
(6) Goods shall be considered totally destroyed or irretrievably
lost when they are rendered unusable as excise goods.
(7) Partial loss due to the nature of the goods that occurs during
a movement under a duty suspension arrangement between Malta an d
another Member State, shall not be considered as a release for
consumption, in so far as the amount of loss falls below the co mmon
partial loss threshold for those excise goods, unless the Commi ssioner
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has reasonable cause to suspect fraud or irregularity. In such case, that
part of a partial loss which exc eeds the common partial loss th reshold
for those excise goods shall be tr eated as a release for consumption.
(8) The treatment of partial losses under a duty suspension
arrangement not covered by the previous sub-regulation may be
established by regulations made under article 13 of the Act.
(9) The total destruction or irret rievable loss, total or partia l, of
the excise goods under a duty suspensi on arrangement as referre d to in
sub-regulation (5) shall be pr oven to the satisfaction of the
Commissioner where the total destruction or irretrievable loss,  total or
partial, occurred, or, when it is not possible to determine whe re the
loss occurred, where it was detected:
Provided that where total destr uction or irretrievable loss,
total or partial, of the excise  goods is established, the guara ntee lodged
shall be released, fully or par tially, as appropriate, upon the  production
of satisfactory proof.
(10) The Commissioner shall determine the partial loss
threshold and this after taking into consideration the common p artial
loss thresholds established by the Commission in accordance wit h
Council Directive 2020/262.
(11) When excise goods are imported into Malta and the
Commissioner allows such goods to be moved under a duty suspens ion
arrangement according to the conditions laid down by him to bedelivered to a place which has b een designated by an authorised
warehouse keeper or registered consignee, the time of release f or
consumption shall be the time of receipt of the excise goods at t h eplace which has been approved by the Commissioner:
Provided that this shall not apply when a registered
consignee receives goods on an occasional basis.
(12) The chargeable conditions and rate of excise duty to be
adopted shall be those in force on the date on which release fo r
consumption takes place.
Movement of 
excise goods 
under a duty suspension 
arrangement.5. (1) Excise goods may be moved under a duty suspension
arrangement between the followi ng places within the territory o f the
Union, including where the goods are moved via a third country or a
third territory: 
(a) from a tax warehouse to:
(i) another tax warehouse;
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(ii) a registered consignee;
(iii) the place where the excise goods leave the
territory of the Union;
(iv) a consignee referred to in article 14(2) of the
Act, when the goods are dispatched from another Member
State;
(v) the customs office of exit where provided for in
Article 329(5) of Implementing Regulation (EU) 2015/2447 which is at the same time the customs office of
departure for the external tra nsit procedure where provided
for in Article 189(4) of Delegated Regulation (EU) 2015/
2446; 
(b) from the place of importation to any of the
destinations referred to in paragraph (a), when the goods are
dispatched by a registered consignor:
Provided that for the purposes of this paragraph, "place of
importation" means the place where the goods are when they arereleased for free circulation in  accordance with Article 201 of
Regulation (EC) No 952/2013.
(2) Save where importation takes place inside a tax warehouse,
excise goods may be moved from t he place of importation under a duty
suspension arrangement only if the following is provided by thedeclarant or any person directly  or indirectly involved in the
accomplishment of customs formalities in accordance with Articl e 15
of Regulation (EU) No 952/2013 to the Commissioner:
(a) the unique excise num ber in accordance with
paragraph (a) of Article 19(2)  of Council Regulation (EU) No
389/2012 issued by the Commissioner identifying the registeredconsignor for the movement; 
(b) the unique excise number under paragraph (a) of
Article 19(2) of Regulation (EU) No 389/2012 issued by theCommissioner identifying the consignee to whom the goods are
dispatched;
(c) if applicable, evidence that the imported goods are
intended to be dispatched from Malta to the territory of anothe r
Member State.
(3) The evidence referred to in paragraph (c) of the previous
sub-regulation shall be provided immediately whenever requested  by
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the Commissioner.
(4) By way of derogation from s ub-regulation (1)(a)(i) and (ii)
and (b) hereof, the Commissioner may, under the conditions which he
lays down, allow excise goods to be moved under a duty suspensi on
arrangement to a place of direct delivery, when that place has been
designated by the authorised warehouse keeper or by the registeredconsignee other than a registere d consignee with an authorisati on
limited in accordance with the proviso to article 10A(3) of the  Act:
Provided that the authorise d warehouse keeper or the
registered consignee shall remain responsible for submitting the reportof receipt referred to in regulation 10 to Part H of the Sixth Schedule to
the Act.
(5) Sub-regulations (1), (2) and (4) shall also apply to
movements of excise goods at a zero rate which have not been re leased
for consumption.
(6) A movement of excise goods shall be considered to take
place under a duty suspension arrangement only if it takes plac e under
cover of an electronic administra tive document process in accor dance
with Part H of the Sixth Schedule to the Act.
Beginning and 
end of 
movements of 
goods under a duty suspension 
arrangement.6. (1) The movement of excise goods under a duty
suspension arrangement shall end:
(a) in the cases referred to in regulation 5(1)(a)(i), (ii),
and (iv) and regulation 5(1)(b),  when the consignee has taken
delivery of the excise goods;
(b) in the cases referred to in regulation 5 (1)(a)(iii) when
the goods have left the territory of the Union; and
(c) in the cases referred to in regulation 5 (1)(a)(v), when
the goods are placed under the external transit procedure.
(2) The movement of excise goods under a duty suspension
arrangement shall begin:
(a) in the cases referred to in regulation 5(1)(a), when the
excise goods leave the tax w arehouse of dispatch; and
(b) in the cases referred to regulation 5(1)(b) upon their
release for free circulation in  accordance with Article 201 of
Regulation (EU) No. 952/2013.
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Draft electronic 
administrative 
document.7. (1) When excise goods are moving under a duty
suspension arrangement and are  dispatched from Malta, the
consignor shall submit to the Co mmissioner a draft electronic
administrative document, no earlier than seven (7) days before the
date indicated on that document as the date of dispatch of the excise
goods concerned, by using the computerised system.
(2) The Commissioner shall carry out an electronic verification
of the data in the draft electr onic administrative document and  when
this data is not valid, the Comm issioner shall inform the consi gnor
without undue delay:
Provided that when the data is valid, the Commissioner
shall assign to the document a unique administrative reference code
and shall communicate it to the consignor.
(3) The draft electronic administrative document and the
electronic administrative documen t to which an administrative
reference code has been assigned in terms of sub-regulations (1 ) and
(2) shall comply with the requirements set out in Table 1 of An nex 1 of
Part H of the Sixth Schedule to the Act.
Electronic 
administrative 
documents.8. (1) In the cases referred to in regulation 5 (1)(a)(i), (ii),
(iv), 5(b) and 5(4), the Commissioner shall forward the electro nic
administrative document to the c ompetent authorities of the Mem ber
State of destination without delay:
Provided that when the Commissi oner, in the cases referred
to in these regulations, receives an electronic administrative document
from a competent authority of another Member State, he shall fo rward
it to the consignee where the consignee is an authorised wareho use
keeper or a registered consignee.
(2) Where the excise goods are intended for an authorised
warehouse keeper in Malta, the C ommissioner shall forward the
electronic administrative  document directly to him.
(3) The consignor shall provide  the person accompanying the
excise goods, or where there is no person accompanying the good s, the
transporter or carrier, with the unique administrative referenc e code.
The person accompanying the excise goods, the transporter or th e
carrier shall provide that code t o the competent authorities up on
request throughout the movement under an excise duty suspension
arrangement. The Commissioner, throughout the movement of theexcise goods under an excise dut y suspension arrangement, may
request the presentation of a pri nted electronic administrative
document or any other commercial document.
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(4) The consignor may cancel the electronic administrative
document, using the computerised system, so long as the movemen t
has not initiated under regulation 6.
(5) The consignor wanting to  cancel the electronic
administrative document as refer red to in sub-regulation (4) sh all
complete the fields of the dra ft cancellation message and submit it to
the Commissioner. The draft cancellation message shall comply w ith
the requirements set out in Tabl e 2 of Annex 1 of Part H of the  Sixth
Schedule to the Act.
(6) The Commissioner shall carry out an electronic verification
of the data in the draft cancellation message, and where these data are
valid, the Commissioner shall:
(a) add the date and time of v alidation to the cancellation
message;
(b) communicate that information to the consignor; and
(c) forward the cancellation message to the competent
authorities of the Membe r State of destination:
Provided that when that data is not valid, the consignor
shall be informed without delay.
(7) When the Commissioner receives a cancellation message as
mentioned in this regulation, for excise goods whose place of
destination is Malta and the cons ignee is an authorised warehou se
keeper or a registered consignee, the Commissioner shall forwar d the
cancellation message to the wareh ouse keeper or consignee as th e case
may be.
(8) During the movement under a duty suspension
arrangement, the consignor may, using the computerised system,change the destination or the c onsignee of the excise goods to one of
the destinations referred to in regulation 5(1)(a)(i), (ii), (i ii) or (v) or
where applicable, in regulation 5(4). For that purpose, the consignorshall submit a draft electronic change of destination document to the
competent authorities of the Member State of dispatch using the
computerised system.
Handling of the 
electronic 
administrative 
document for goods being 
exported.9. (1) In the cases referred to in regulation 5(1)(a)(iii) and
(v), the Commissioner shall forw ard the electronic administrative
document to the competent authorit ies of the Member State where  the
export declaration is lodged unde r Article 221(2) of Commission
Implementing Regulation (EU) 2015/2447, if that Member State is
different from the Member State of dispatch.
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(2) The declarant shall provide the Commissioner with the
unique administrative reference code indicating the excise good s
referred to in the export declaration.
(3) The Commissioner shall verify, before the release for
export of the goods, whether the data of the electronic adminis trative
document corresponds to that contained in the export declaration.
(4) Where there are any inconsistencies between the electronic
administrative document and the export declaration, the Commiss ioner
shall notify the competent authorities in the Member State of d ispatch
using the computerised system.
(5) Where the goods are no longer to be taken out of the
customs territory of the Union, the Commissioner shall notify the
competent authorities in the Mem ber State of dispatch thereof b y
means of the computerised system as soon as he becomes aware th at
the goods will no longer be taken out of the customs territory of the
Union. The competent authorities in the Member State of dispatc h
shall forward the notification to the consignor without delay. On
receipt of the notification, the consignor shall cancel the ele ctronic
administrative document as provided for in regulation 7(4) or c hange
the destination of the goods as provided for in regulation 7(8) , as
appropriate.
Special 
arrangements 
for movements of energy 
products.10. (1) In the case of movement of energy products under a
duty suspension arrangement by sea to a consignee who is not
definitely known at the time wh en the consignor submits the dra ft
electronic administrative document, the Commissioner mayauthorise the consignor to omit the data concerning the consignee inthat document:
Provided that as soon as the data concerning the consignee
is known, and at the latest at the end of the movement, the consignor
shall, using the procedure referred to in regulation 7(8), tran smit it to
the Commissioner.
(2) The foregoing shall not apply to the movement referred to
in regulation 5(1)(a)(iii) and (v).
Formalities at 
the end of a 
movement of 
excise goods being exported.11. (1) In the cases referred to i n regulation 5(1)(a)(iii) and
where applicable, regulation 5(1)(b), a report of export shall be
completed by the Commissioner on the basis of the information on
the exit of the goods which he has received from the customs of fice
of exit in accordance with Ar ticle 329 of Commission Implementi ng
Regulation (EU) 2015/2447 or by the office where the formalitie s
for the exit of goods from the customs territory, as referred t o in
Article 2(2) of Council Directive 2020/262 are accomplished,
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certifying that the excise goods have left the territory of the  Union,
using a computerised system. 
(2) In the cases referred to in regulation 5(1)(a)(v), a report  of
export shall be completed by th e Commissioner on the basis of t he
information which he has received from the customs office of exit in
accordance with Article 329(5) of the Commission ImplementingRegulation (EU) 2015/2447.
(3) The Commissioner shall carry out an electronic verification
of the data resulting from the e ndorsement referred to in the s ub-
regulations (1) and (2), and once this data has been verified and excise
goods have been exported from Malta , the Commissioner shall sen d
the report of export to the compe tent authorities of the Member  State
of dispatch.
(4) When the Commissioner recei ves a report of export from
another Member State for excis e goods which were dispatched fro m
Malta, the Commissioner shall forward the report of export to theconsignor.
Unavailability 
of the computerised 
system.12. (1) Without prejudice to regulation 7(1), where the
computerised system is unavailable, the consignor may start a
movement of excise goods under a duty suspension arrangement aslong as:
(a) the goods are accompanied by a fallback paper
document containing the same d ata as the draft electronic
administrative document; and
(b) he informs the Commissi oner before the beginning of
the movement:
Provided that the paper document referred to in paragraph
(a) shall carry the title "Fallback Accompanying Document formovements of excise goods under suspension of excise duty" and the
data required shall be displayed  in the form of data elements,
expressed in the same manner as in the electronic administrativedocument. All the data elements , as well as the data groups and  data
subgroups to which they belong, shall be identified by means of  the
numbers and letters in column A and column B of Table 1 of Anne x I
of Part H of the Sixt h Schedule to the Act.
(2) The Commissioner may also require a copy of the
document referred to in sub-regul ation (1)(a), the verification  o f th e
data contained in that copy and, w here the consignor is responsible for
the unavailability of the computerised system, appropriate info rmation
on the reasons for that unavailab ility before the beginning of the
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movement.
(3) When the computerised system is restored and available,
the consignor shall submit a draft electronic administrative do cument:
Provided that when the data in the draft electronic
administrative document has b een verified in accordance with
regulation 7(2), if that data is valid, that document shall rep lace the
fallback document referred to in sub-regulation (1) and regulat ions 8, 9
and 10, as well as article 10 of  the Act, shall apply mutatis mutandis .
(4) Until such time as the data i n the electronic administrative
document has been validated, the movement shall be regarded as
taking place under a duty suspen sion arrangement under cover of  the
fallback document.
(5) A copy of the fallback document referred to in sub-
regulation (1)(a) shall be kept by the consignor to back up his records.
(6) When the computerised system is unavailable, the
consignor may amend the destinat ion of the goods referred to in
regulation 8(8) or split the move ment of energy products as ref erred to
in regulation 8 of Part H of the Sixth Schedule to the Act and shall
communicate that information to the Commissioner using alternat ive
means of communication. To that trend, the consignor shall info rm the
competent authorities of the Mem ber State of dispatch before th e
change of destination or the s plitting of the movement is initi ated. Sub-
regulations (3) and (4) shall apply mutatis mutandis.
(7) The information referred to in the previous sub-regulation
which is to be communicated by the consignor to the Commissione r
shall be displayed in the form of data elements, expressed in t he same
manner as in the change of destin ation message or the splitting
operation message, as the case may be. All the data elements, a s well
as the data groups and data subgroups to which they belong, sha ll be
identified by means of the numbers and letters in column A and
column B of Table 3 or, as the case may be, Tabl e 5 of Annex I of Part
H of the Sixth Schedule to the Act.
(8) Where the computerised system is unavailable in the
M e m b e r  S t a t e  o f  d i s p a t c h  i n  t h e  cases referred to in regulation
5(1)(a)(iii) and (v), the consignor shall provide a copy of the  fallback
document referred to in paragraph (a) of regulation 1(1), to th e
declarant. 
(9) The declarant shall provide the Commissioner with a copy
of that fallback document, the  contents of which corresponds to  t h e
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excise goods declared in the export declaration, or the unique identifier
of the fallback document.
Fallback 
documents at destination or in 
cases of export.13. (1) When in the cases referred to in regulation
5(1)(a)(i), (ii), (iv), (b) and 5(4), the report of receipt provided for in
regulation 10 of Part H of the Sixth Schedule to the Act cannot  be
submitted at the end of a movement of excise goods within the
deadline provided for in that regulation, either because the
computerised system is unavailable or because, in the situationreferred to in regulat ion 12(1), the procedures referred to in
regulation 12(3) have not yet bee n carried out, the consignee shall
submit to the Commissioner, except when according to theCommissioner a case is duly ju stified, a fallback document
containing the same data as the report of receipt and stating t hat the
movement has ended.
(2) Except where the report of receipt can be submitted
promptly by the consignee via th e  c o m p u t e r i s e d  s y s t e m ,  o r  i n  d u ly
justified cases, the Commissioner shall send a copy of the fall back
document referred to in sub-regulation (1) to the competent aut horities
of the Member State of dispatch, which shall forward it to theconsignor or keep it available fo r the consignor. As soon as av ailability
of the computerised system is restored in the Member State of
destination or the procedures r eferred to in regulation 12(3) h ave been
carried out, the consignee shal l submit a report of receipt, in
accordance with regulation 10 of Part H of the Sixth Schedule t o the
Act. Sub-regulations (3), (4) a nd (5) of regulation 10 of Part H of the
Sixth Schedule to the Act shall apply mutatis mutandis .
(3) When in the cases referred to  in regulation 5(1)(a)(iii) or
(v), the report of export provide d for in regulation 11(1) or t he
notification that the goods wil l no longer be taken out of the territory
of the Union provided for in re gulation 9(5), cannot be complet ed at
the end of a movement of excise goods, either because the
computerised system is unavailable or because, in the situation
referred to in regulation 12(1) a nd (2), the procedures referre d to in
regulation 12(3) have not yet been carried out, t he Commissione r shall
send to the competent authorities of the Member State of dispat ch a
paper document containing the sa me data as the report of export  or as
the notification and certifying that the movement has ended or that the
goods will not be taken out of th e territory of the Union, exce pt where
the report of export provided for in regulation 8 of Part H of the Sixth
Schedule to the Act can be completed via the computerised syste m, or
in duly justified cases.
(4) When excise goods have been dispatched from Malta, and
the Commissioner receives from t he competent authority of the
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Member State of export, the paper document mentioned in the
previous sub-regulation, he shall forward a copy of the paper
document to the consignor or k eep it available for him.
(5) As soon as the computerised system is available and
restored or the procedures refer red to in regulation 12(3) have  been
carried out, the certified consi gnee shall submit a report of receipt in
accordance with regulation 18(1). Sub-regulations (2), (3) and (4) of
regulation 18 shall apply mutatis mutandis .
(6) The fallback paper docum ents referred to in sub-
regulations  (1) and (3) shall carry the tit le "Fallback Report of Receipt
or Report of Export for movements of excise goods under suspens ion
of excise duty". The data require d shall be displayed in the fo rm of
data elements, expressed in the same manner as in the report of  receipt
or the report of export, as the case may be. All the data eleme nts, as
well as the data groups and data subgroups to which they belong , shall
be identified by means of the numbers and letters in column A andcolumn B of Table 6 of Annex I of Part H of the Sixth Schedule to the
Act.
Alternative 
evidence of 
receipt and evidence of exit.14. (1) Notwithstanding the provisions of regulation 13, the
report of receipt provided for in regulation 10 of Part H of th e Sixth
Schedule or the report of export provided for in regulation 11( 1) and
(2) shall constitute evidence that a movement of excise goods has
ended in accordance with regulation 6.
(2) By way of derogation from sub-regulation (1), in the
absence of the report of recei pt or the report of export for re asons other
than those mentioned in regulation 13, alte rnative proof of the  end of a
movement of excise goods under a duty suspension arrangement ma y
be provided, in accordance with s ub-regulations (3) and (4).
(3) In the cases referred to in regulation 5(1)(a )(i), (ii) and (iv),
5(1)(b) and 5(4), alternative proof of the end of the movement may beprovided by means of an endorsement by the Commissioner, based onappropriate evidence, that the excise goods have reached their declared
destination:
Provided that a fallback document as referred to in
paragraph (a) of regulation 12(1) shall constitute appropriate evidence.
(4) In the cases referred to in r egulation 5(1)(a)(iii) or (v), in
order to determine whether the  excise goods in the circumstance s set
out in sub-regulation (2) have been taken out of the territory of the
Union, the Commissioner:
(a) shall accept an endorsement by the competent
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authorities of the Member State in which the customs office of
exit is located, certifying that the excise goods have left the
territory of the Union, or certifying that the excise goods hav e
been placed under the external transit procedure in accordance
with sub-paragraph (a)(v) of regulation 5(1) as appropriate
evidence that the goods have been taken out of the territory of
the Union;
(b) may take into account any type of the following
evidence:
(i) a delivery note;
(ii) a document signed or  authenticated by the
economic operator who has taken the excise goods out of
the customs territory of the Union certifying the exit of the
goods;
(iii) a document in which the customs authority of a
Member State or a third count ry certify the delivery in
accordance with the rules and procedures applicable to thatcertification in that State or country;
(iv) records of goods supplied to ships, aircraft or
offshore installations kept by economic operators;
(v) other evidence accepta ble to the Commissioner.
(5) When appropriate evidence has been accepted by the
Commissioner, it shall end the movement in the computerised sys tem.
Excise goods 
already released for consumption 
in another 
Member State and are moved for commercial 
purposes.15. (1) Where excise goods which have already been
r e l e a s e d  f o r  c o n s u m p t i o n  i n  t h e  t e r r i t o r y  o f  o n e  M e m b e r  S t a t e  a re
delivered to Malta for commercial purposes or used in Malta, th ey
shall be subject to excise duty in Malta:
Provided that within the scope of the arrangements
established in regulations 15 to 23 which regulate the movement  of
excise goods which have already been released for consumption, the
excise goods shall only be moved from a certified consignor to a
certified consignee.
(2) For the purposes of this re gulation, excise goods shall be
regarded as "delivered for comme rcial purposes" when they have been
released for consumption in the territory of one Member State, have
been moved from that Member State to the territory of another
Member State and are delivered either to a person other than a private
individual or to a private individual if the movement is not covered by
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article 14A of the Act or regulation 24: 
Provided that excise goods shall not be regarded as
delivered for commercial purpos es when they are transported by that
private individual for his own us e, when moved from the territo ry of
the other Member State.
(3) The movement of excise goods in accordance with this
regulation, shall begin when the excise goods leave the certifi ed
consignor’s premises or any location in the Member State of dis patch,
which shall be notified to the competent authorities of the Mem ber
State of dispatch before the start of the movement. 
Provided that if the Member State of dispatch is Malta, the
consignor shall inform the Commissioner.
(4) The movement of excise goods in accordance with this
regulation shall end when the c ertified consignee has received the
delivery of the excise goods at  his premises or any location in  t h e
Member State of destination, which shall be notified to the competent
authorities of the Member State of destination before the start  of the
movement. 
Provided that if the Member State of destination is Malta,
then the consignee shall inform the Commissioner.
(5) The chargeability conditions a nd rate of excise duty to be
applied shall be those in force on the date on which duty becomeschargeable in the Member State of destination.
(6) The certified consignee shall be liable to pay the excise
duty, which shall be chargeable when the goods have been delivered tothe Member State of destination, except where an irregularity u nder
regulation 12 occurs during the movement.
(7) In case of lack of registration or certification of one or a ll
persons involved in the movement, these persons shall also beco me
liable to pay the excise duty.
(8) Excise goods which are held on board a boat or aircraft
making sea-crossings or flights between Malta and another Member
State but which are not available for sale when the boat or air craft is in
the territory of Malta, shall not be subject to excise duty in Malta.
Excise goods 
released for consumption in 
terms of 
regulation 8(1).16. (1) A movement of excise goods already released for
consumption, shall be considered to comply with the requirement s
under regulations 15 to 23 only if it takes place under cover o f an
accompanying document listing the main data from the document
VERŻJONI ELETTRONIKA
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referred to in sub-regul ations (2) and (3).
(2) The persons referred in re gulation 15(6) shall comply with
the following requirements:
(a) before the goods are dispatched, provide a guarantee
covering the inherent risks o f non-payment of excise duties
which can occur during the movement via the territories of the
transited Member States and in the  Member State of destination;
(b) pay the excise duty to the Commissioner at the end of
the movement of the goods;
(c) consent to any checks by a Customs official to ensure
himself that the excise goods have actually been received andthat the excise duty chargea ble on them has been paid.
(3) By way of derogation from paragraph (a) of sub-regulation
(2), the Commissioner may, under the conditions established by him,
allow the guarantee to be provided by the transporter or carrie r, the
owner of the excise goods, the ce rtified consignor, or jointly by any
combination of two (2) or more of those persons with or without  the
certified consignee.
(4) The guarantee referred to in paragraph (a) of sub-regulation
(2) shall be valid throughout the Union.
(5) The provision and validity o f a guarantee may be regulated
by detailed regulations made under article 13 of the Act.
(6) An authorised warehouse k eeper or a registered consignor
may act as a certified consignor when dealing with excise goods
already released for consumption, as specified in regulations 1 5 to 23,
after having notified the competent authorities of the Member S tate of
dispatch. 
(7) For a certified consignor or certified consignee sending or
receiving excise goods only occa sionally, the "certification" r eferred to
in the definitions " certified consignor" and "certified consignee" of
regulation 3 shall be limited to  a specified quantity of excise  goods,
from a single consignee or consignor and a specified period of time:
Provided that the Commissioner may limit the certification
to a single movement: 
Provided further that such a temporary certification may
also, notwithstanding the require ments laid down in the definit ion of
"certified consignor" and "certified consignee" in regulation 3 , be
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B 703
given to private individuals act ing as consignors or consignees  when
excise goods are delivered for commercial purposes in accordanc e
with regulation 15(2).
Movement of 
goods released 
for consumption from one 
Member State to 
another.17. (1) When excise goods are to be moved under regulations
8 and 9, the certified consignor shall submit a draft electroni c
simplified administrative documen t to the Commissioner using th e
computerised system.
(2) The Commissioner shall carry  out an electronic verification
of the data provided in the draft  electronic simplified adminis trative
document, and the Commissioner shall:
(a) when that data is not valid, the certified consignor
shall be informed thereof without delay;
(b) when that data is valid, assign to the document a
unique simplified administra tive reference code and shall
communicate it to the certified consignor without delay.
(3) The Commissioner shall forw ard the electronic simplified
administrative document without delay to the competent authorit ies of
the Member State of destination, and they shall forward it to t he
certified consignee.
(4) The certified consignor shall  provide the unique simplified
administrative reference code to the person accompanying the excise
goods, or when there is no person accompanying the goods to the
transporter or carrier. The person accompanying the excise good s, the
transporter or the carrier shall provide that code to the compe tent
authorities upon request throughout the movement.
(5) During a movement of excise goods under regulations 8
and 9, the certified consignor may , using the computerised syst em,
change the destination to another place of delivery in the sameMember State operated by the same certified consignee, or to th e place
of dispatch. For that purpose, the certified consignor shall su bmit a
draft electronic document of change of destination to the compe tent
authorities of the Member State of dispatch using the computeri sed
system.
Report of 
receipt.18. (1) On receipt of the excise goods, the certified
consignee shall without delay and no later than five (5) workin g days
after the end of the movement, except in cases duly justified t o the
satisfaction of the competent a uthorities, submit a report of t heir
receipt to the competent authorities of the Member State of
destination, using the computerised system.
VERŻJONI ELETTRONIKA
B 704
(2) The competent authorities of the Member State of
destination shall carry out an e lectronic verification of the d ata
provided in the report of receipt and:
(a) when that data is not valid the certified consignee
shall be informed t hereof without delay;
(b) when that data is valid, t he competent authorities of
the Member State of destination shall provide the certified
consignee with a confirmation of the registration of the report  of
receipt and send it to the competent authorities of the MemberState of dispatch.
(3) The report of receipt shall be deemed to be sufficient proo f
that the certified consignee has fulfilled all of the necessary formalitiesand, has made if applicable and unless the excise goods are exe mpted
from payment of excise duty, any payments of excise duty due to  the
Member State of destination, or  a duty suspension arrangement i n
accordance with ar ticle 10 of the Act.
(4) The Commissioner sh all forward the repor t of receipt to the
certified consignor.
(5) Excise duty paid in the Member State of dispatch may be
reimbursed, upon request and on the basis of the report of rece ipt
referred to in sub-regulation (1).
Fallback 
procedure and 
recovery at dispatch.19. (1) By way of derogation from regulation 17, where the
computerised system is unavailable in Malt a, the certified cons ignor
may start a movement of excise goods as long as:
(a) the goods are accompanied by a fallback document
containing the same data as the  draft electronic simplified
administrative document referred to in regulation 9(1);
(b) the certified consignor  informs the Commissioner
before the beginning of the movement.
(2) The Commissioner may also r equire from the certified
consignor a copy of the document referred to in paragraph (a) o f the
previous sub-regulati on, and this to verify the data contained in that
copy himself and, when the certi fied consignor is responsible f or the
unavailability of the computerised system, appropriate informat ion
on the reasons for that unavailab ility before the beginning of the
movement.
(3) As soon as the availability of the computerised system is
restored, the certified consignor  shall submit a draft electron ic
VERŻJONI ELETTRONIKA
B 705
simplified administrative document in accordance with regulatio n
17(1).
(4) As soon as the data in the draft electronic simplified
administrative document has b een verified in accordance with
regulation 17(2), if that data i s valid, that document shall re place the
fallback document referred to in  paragraph (a) of sub-regulatio n (1).
Regulations 17(3) and 18 shall apply mutatis mutandis . 
(5) A copy of the fallback document referred to in paragraph
(a) of sub-regulation (1) shall be kept by the certified consig nor in his
records.
(6) When the computerised system is unavailable in Malta, the
certified consignor may amend the destination of the goods as r eferred
to in regulation 17(5) and shall  communicate that information t o the
Commissioner using alternative means of communication. The
certified consignor shall inform the Commissioner before the ch ange
of destination is initiated. Sub- regulations (3), (4) and (5) s hall apply
mutatis mutandis .
Fallback 
documents and recovery of data 
and report of 
receipt.20. (1) When excise goods are to be moved under
regulations 8 and 9 and the report of receipt cannot be submitt ed at the
end of the movement of the excise goods in accordance with regu lation
18(1), either because the computer ised system is unavailable in t h e
Member State of destination or b ecause the procedures referred to in
regulation 19(1) have not yet been carried out, the certified c onsignee
shall, except in duly justified cases, submit a fallback docume nt
containing the same data as the r eport of receipt and stating t hat the
movement has ended to the competent authorities of the Member
State of destination.
(2) Except when the report of receipt can be submitted
promptly by the certified consignee via the computerised system  a s
provided for in regulation 18(1), or except in duly justified cases, thecompetent authorities of the Mem ber State of destination shall send a
copy of the fallback document referred to in sub-regulation (1)  to the
Commissioner. The Commissioner shall forward the copy to the
certified consignor or keep it available for the certified cons ignor.
(3) As soon as availability of the computerised system is
restored in the Member State of destination or the proceduresreferred to in regulation 19(3) have been carried out, the cert ified
consignee shall submit a report of receipt in accordance with
regulation 18(1). Regulation 18(2) and (3) shall apply mutatis
mutandis .
VERŻJONI ELETTRONIKA
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Alternative 
proofs of 
receipt.21. (1) Notwithstanding the provisions of regulation 20, the
report of receipt required by re gulation 18(1) shall constitute  proof
that the excise goods have been delivered to the certified cons ignee.
(2) By way of derogation from sub-regulation (1), in the
absence of the report of receipt  for reasons other than those m entioned
in regulation 20, alternative proof of delivery of excise goods  may be
provided by means of an endorseme nt by the competent authoritie s of
the Member State of destination, based on appropriate evidence,  that
the excise goods dispatched have reached their destination.
(3) The fallback document referred to in regulation 20(1) shall
constitute appropriate evidence for the purposes of the first s ub-
regulation.
(4) When the endorsement by the competent authorities of the
Member State of destination has been accepted by the competent
authorities of the Member State of dispatch, it shall be deemed  to be
sufficient proof that the certifie d consignee has fulfilled all  o f  t h e
necessary formalities and has made any payments of excise duty due to
the Member State of destination.
Simplified 
procedures 
between 
Member States. 22. The Commissioner may, by agreement and under
conditions established by him, est ablish simplified procedures for
movements of excise goods under this regulation, which occur
between Malta and other Member States.
Goods transferred in Malta via 
another Member 
State.23. (1) When excise goods already released for consumption
in Malta are moved to a place of destination also in Malta via the
territory of another Member State , the following requirements s hall
apply:
(a) such movement shall take place under cover of the
electronic simplified administrative document referred to in
regulation 16(1) following an appropriate itinerary;
(b) the certified consignee shall attest to having received
the goods in accordance with the rules laid down by thecompetent authorities of the place of destination;
(c) the certified consignor and the certified consignee
shall consent to any checks enabling their respective competentauthorities to ensure that  the goods have been received.
(2) When excise goods are moved frequently and regularly
under the conditions specified in sub-regulation (1), the Commi ssioner
may, by agreement with competent  authorities from other Member
States to simplify the requirements specified in sub-regulation  (1).
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Distance selling. 24. (1) Excise goods already released for consumption in a
Member State, which are purcha sed by a person, other than an
authorised warehouse keeper, a registered consignee or a certif ied
consignee, established in another Member State and who does not
carry out an independent economic activity, and which are dispa tched
or transported to Malta directly or indirectly by a consignor who
carries out an independent economic activity or on his behalf, shall be
subject to excise duty.
(2) In the case referred to in s ub-regulation (1),  the excise du ty
shall become chargeable at the time of delivery of the excise g oods.
The chargeability conditions and rate of excise duty to be appl ied shall
be those in force on the date on whi ch the duty becomes chargea ble.
(3) The person liable to pay the excise duty is the consignor:
Provided that the Commissioner may allow the consignor
to appoint a tax representative,  established in Malta, as the p erson
liable to pay excise duty. The tax representative needs to be f irst
approved by the Commissioner: 
Provided further that where the consignor or the tax
representative has not respected  the provision of paragraph (a)  of sub-
regulation (4), the person liable to pay the excise duty shall be the
consignee of the excise goods.
(4) The consignor or tax represen tative shall comply with the
following requirements:
(a) before dispatching the ex cise goods, he shall register
his identity and guarantee paym ent of the excise duty to the
Commissioner and be subject to the conditions laid down by the
Commissioner;
(b) pay the excise duty to the Commissioner after the
excise goods arrive;
(c) keep accounts of deliveries of the excise goods:
Provided that the Minister may enter into bilateral
a g r e e m e n t s  w i t h  o t h e r  M e m b e r  S t a t e s  i n  o r d e r  t o  s i m p l i f y  t h e s e
requirements.
(5) In the case referred to in s ub-regulation (1),  the excise du ty
levied shall be reimbursed or remitted by the Commissioner at t he
consignor’s request, where the consignor or tax representative has
followed the procedures laid down in sub-regulation (4).
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(6) Detailed regulations made under article 13 of the Act may
establish how to apply sub-regulations (1) to (5) to excise goo ds that
are covered by special national distribution arrangements.
Loss of excise 
goods during 
transport.25. (1) In the situations referre d to in regulation 15(1) and
regulation 24(1), in the event of the total destruction or irre trievable
loss of the excise goods, during th eir transport, which were no t
released for consumption in Malta, as a result of the actual na ture of
the goods, or unforeseeabl e circumstances, or force majeure , or as a
consequence of authorisation by the Commissioner, the excise du ty
shall not be chargeable in Malta:
Provided that the total destruc tion or irretrievable loss of
the excise goods in question shall be proven to the satisfactio n of the
Commissioner: 
Provided further that the guarantee lodged pursuant to
regulation 16(2)(a) or regulation 24(4) shall be released.
(2) The total destruction or irret rievable loss, total or partia l, of
the excise goods as referred to in sub-regulation (1) shall be proven to
the satisfaction of the Commissioner.
(3) Where the total destruction or irretrievable loss, total or
partial, of the excise goods is established, the guarantee lodg ed in
accordance with paragraph (a) of regulation 16(2) or paragraph (a) of
regulation 24(4) shall be relea sed, fully or partially, as appr opriate,
upon the production of satisfactory proof.
Irregularity 
occurring or 
detected in Malta.26. (1) When an irregularity has occurred in Malta during a
movement of excise goods under regulation 15(1) or regulation
24(1), and such excise goods wer e released for consumption in
another Member State, they s hall be subject to excise duty.
(2) When an irregularity has bee n detected in Malta during a
movement of excise goods under re gulation 15(1) or regulation 2 4(1),
and such excise goods were releas ed for consumption in another
Member State, and it is not pos sible to determine where the
irregularity occurred, the irregul arity shall be deemed to have occurred
in Malta:
Provided that if, before the expiry of a period of three (3)
years from the date on which the excise goods were acquired, it  i s
ascertained in which Member State the irregularity actually occurred,the provisions of sub-regulation (1) shall apply.
(3) The excise duty shall be  due from the person who
guaranteed payment thereof in accordance with regulation 16(2)( a) or
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regulation 24(4)(a) and from any person who participated in the
irregularity:
Provided that if the excise goods were released for
consumption, the Commissioner shall, upon request , reimburse or
remit the excise duty in the Member State where the irregularit y
occurred or was detected. 
Provided further that the Com missioner shall release the
guarantee lodged pursuant to regulation 16(2)(a) or regulation
24(4)(a).
(4) For the purposes of this re gulation, "irregularity" means a
situation occurring during a m ovement of excise goods under
regulation 15(1) or regulation 24(1), not covered by regulation  11, due
to which a movement or a part  of a movement of excise goods, ha s not
duly ended.
(5) Any lack of registration or certification of one or all
persons involved in the movement, contrary to regulation 15(1) or
paragraph (a) of regulation 24( 3), or any breach of the provisions
under regulation 16(1) shall be deemed to be an irregularity. Sub-
regulations (1) to (4) shall appl y accordingly, unless the cons ignee is
liable to pay the excise duty according to the second proviso t o
regulation 24(3).
Guarantee. 27. Without prejudice to the right of the Commissioner to
request any guarantee or security that may be deemed necessary,  the
Commissioner shall not require a  guarantee for the movement of
energy products by fixed pipeli ne, except under duly justified
circumstances:
Provided that when energy products are dispatched from
Malta, the Commissioner may, unde r conditions fixed by him, all ow
the guarantee refer red to, to be provided by:
(a)  the transporter or carrier, the owner of the excise
goods, the consignee, or jointly by two (2) or more of those
persons; or 
(b)  by the authorised warehouse keeper of dispatch or
the registered consignor.
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