2022, as amended by Legal Notices 51 and 273
2023. 1.
these regulations is the General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations. Citation and scope.
these regulations is to transpose Articles 2, 3, 6, 12, 16, 17, Articles 19 to 22, Articles 25 to 29, Articles 33 to 46, and Articles 54 and 55 and Article 57
the Council Directive (EU) 2020/262
19 December 2019 laying down the general arrangements for excise duty (recast). 2. goods:
2023. (
the Act.
these regulations and the Excise Duty Act, these regulations shall prevail. Cap. 382.
Council Directive (EU) 2020/262
19 December 2019 laying down the general arrangements for excise duty (recast) shall not apply to excise goods that have the customs status
non‐Union goods as defined in point
Regulation (EU) No 952/2013
the European Parliament and
the Council
9 October 2013 laying down the Union Customs Code (recast). 3. requires: In these regulations, unless the context otherwise "Act" means the Excise Duty Act and terms and expressions used in these regulations shall, unless the context otherwise requires, have the meaning assigned to them in the Act; Interpretation. Amended by: L.N. 273
his business; "certified consignee" means a natural or legal person authorised by the Commissioner, in order to receive excise goods, in the course
the business
that person, which have been released for consumption in the territory
one Member State and then moved to the territory
another Member State; "certified consignor" means a natural or legal person authorised by the Commissioner, in order to dispatch excise goods in the course
the business
that person, which have been released for consumption in the territory
one Member State and then moved to the territory
another Member State; "computerised system" means the computerised system referred to in Article 1
Decision (EU) 2020/263 on computerising the movement and surveillance
excise goods (recast); "duty suspension arrangement" means a tax arrangement applied to the production, processing, holding, storage, or movement
excise goods whereby excise duty is suspended; "importation" means the release
goods for free circulation in accordance with Article 201
Regulation (EU) No 952/2013; "irregular entry" means an entry
goods within the territory
the Union, which have not been placed under release for free circulation in accordance with Article 201
Regulation (EU) No 952/ 2013 and for which a customs debt under Article 79
that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty; "Member State
destination" means the Member State to which excise goods are to be delivered or used in accordance with the provisions
Maltese and European Union law; "registered consignee" means a natural or legal person authorised by the Commissioner, to receive in the course
the business
that person and under the conditions established by the Commissioner, excise goods moving under a duty suspension arrangement which originate from the territory
another Member State; "registered consignor" means a natural or legal person authorised by the Commissioner, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation in GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 3 accordance with Article 201
Regulation (EU) No 952/2013; "reimbursement" means the refunding
an amount
excise duty that has been paid; "release for consumption" means any
the following: (a) any departure
excise goods, including irregular departure, from a suspension arrangement; (b) any holding or storage
excise goods, including cases
irregularity, outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions
Maltese and European Union law; (c) the production, including processing
excise goods, and irregular production or processing, outside a duty suspension arrangement; (d) any importation into Malta
excise goods, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement, or the irregular entry
excise goods, unless the customs debt was extinguished under paragraphs (e), (f), (g) or (k)
Regulation (EU) No 952/2013; "remission" means the waiving
the obligation to pay an amount
excise duty that has not been paid; "tax warehouse" means a place where excise goods are produced, processed, held, stored, received or dispatched under a duty suspension arrangement by an authorised warehouse keeper in the course
his business, subject to certain conditions laid down by the Commissioner; "territory
a Member State" means the territory
a Member State to which the Treaties are applicable, in accordance with Articles 349 and 355
the TFEU, with the exception
third territories; "third countries" means any State or territory to which the Treaties are not applicable; "third territories" means the Canary Islands, the French territories referred to in Articles 349 and 355
the TFEU, the Åland Islands, the Channel Islands, the Island
Heligoland and the territories
Büsingen, Ceuta, Melilla and Livigno; "Union" or "territory
the Union" mean the territories
the Member States. 4.
their production, or where applicable
their extraction, or
Source
taxation. 4 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) their arrival, including irregular entry into Malta: Provided that where excise goods are placed under a customs procedure on arrival into Malta, entry shall be deemed to take place when they leave the customs procedure.
release for consumption or when shortages are recorded.
excise duty to be adopted, shall be those in force on the date on which release for consumption takes place or shortages are recorded.
departure from a duty suspension arrangement as referred to in paragraph (a)
the definition "release for consumption", found in regulation 3 shall be deemed to be: (a) the time
receipt
the excise goods by the registered consignee in the situations referred to in subparagraph (a)(ii)
regulation 5
receipt
the excise goods by the consignee in the situations referred to in sub-paragraph (a)(iv)
regulation 5
receipt
the excise goods at the place
direct delivery in the situations referred to in regulation 5
excise goods under a duty suspension arrangement, as a result
unforeseeable circumstances or force majeure, or as a consequence
an authorisation to destroy the goods by the Commissioner, shall 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 as an unforeseeable circumstance or as a force majeure.
the goods that occurs during a movement under a duty suspension arrangement between Malta and another Member State, shall not be considered as a release for consumption, in so far as the amount
loss falls below the common partial loss threshold for those excise goods, unless the Commissioner has reasonable cause to suspect fraud or irregularity. In such case, that part
a partial loss which exceeds the common partial loss threshold for those excise goods shall be treated as a release for consumption. GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 5
partial losses under a duty suspension arrangement not covered by the previous sub-regulation may be established by regulations made under article 13
the Act.
the excise goods under a duty suspension arrangement as referred to in sub-regulation
the Commissioner where the total destruction or irretrievable loss, total or partial, occurred, or, when it is not possible to determine where the loss occurred, where it was detected: Provided that where total destruction or irretrievable loss, total or partial,
the excise goods is established, the guarantee lodged shall be released, fully or partially, as appropriate, upon the production
satisfactory proof.
release for consumption shall be the time
receipt
the excise goods at the place which has been approved by the Commissioner: Provided that this shall not apply when a registered consignee receives goods on an occasional basis.
excise duty to be adopted shall be those in force on the date on which release for consumption takes place. 5.
the Union, including where the goods are moved via a third country or a third territory: (
the Union; (iv) a consignee referred to in article 14
Movement
excise goods under a duty suspension arrangement. 6 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) the Act, when the goods are dispatched from another Member State; (v) the customs
fice
exit where provided for in Article 329
Implementing Regulation (EU) 2015/2447 which is at the same time the customs
fice
departure for the external transit procedure where provided for in Article 189
Delegated Regulation (EU) 2015/2446; (b) from the place
importation to any
the destinations referred to in paragraph (a), when the goods are dispatched by a registered consignor: Provided that for the purposes
this paragraph, "place
importation" means the place where the goods are when they are released for free circulation in accordance with Article 201
Regulation (EC) No 952/2013.
importation under a duty suspension arrangement only if the following is provided by the declarant or any person directly or indirectly involved in the accomplishment
customs formalities in accordance with Article 15
Regulation (EU) No 952/2013 to the Commissioner: (a) the unique excise number in accordance with paragraph (a)
Council Regulation (EU) No 389/2012 issued by the Commissioner identifying the registered consignor for the movement; (b) the unique excise number under paragraph (a)
Regulation (EU) No 389/2012 issued by the Commissioner 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
another Member State.
the previous sub-regulation shall be provided immediately whenever requested by the Commissioner.
derogation from sub-regulation
direct delivery, when that place has been designated by the authorised warehouse keeper or by the registered consignee other than a registered consignee with an authorisation GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 7 limited in accordance with the proviso to article 10A
the Act: Provided that the authorised warehouse keeper or the registered consignee shall remain responsible for submitting the report
receipt referred to in regulation 10 to Part H
the Sixth Schedule to the Act.
excise goods at a zero rate which have not been released for consumption.
excise goods shall be considered to take place under a duty suspension arrangement only if it takes place under cover
an electronic administrative document process in accordance with Part H
the Sixth Schedule to the Act. 6.
excise goods under a duty suspension arrangement shall end: (a) in the cases referred to in regulation 5
the excise goods; Beginning and end
movements
goods under a duty suspension arrangement. (b) in the cases referred to in regulation 5
the Union; and (c) in the cases referred to in regulation 5
excise goods under a duty suspension arrangement shall begin: (a) in the cases referred to in regulation 5
dispatch; and (b) in the cases referred to regulation 5
Regulation (EU) No. 952/2013. 7.
dispatch
the excise goods concerned, by using the computerised system.
the data in the draft electronic administrative document and when this data is not valid, the Commissioner shall inform the consignor without undue delay: Provided that when the data is valid, the Commissioner Draft electronic administrative document. 8 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) shall assign to the document a unique administrative reference code and shall communicate it to the consignor.
sub-regulations
Annex 1
Part H
the Sixth Schedule to the Act. Electronic administrative documents. 8.
the Member State
destination without delay: Provided that when the Commissioner, in the cases referred to in these regulations, receives an electronic administrative document from a competent authority
another Member State, he shall forward it to the consignee where the consignee is an authorised warehouse keeper or a registered consignee.
the excise goods under an excise duty suspension arrangement, may request the presentation
a printed electronic administrative document or any other commercial document.
the draft cancellation message and submit it to the Commissioner. The draft cancellation message shall comply with the requirements set out in Table 2
Annex 1
Part H
the Sixth Schedule to the Act.
the data in the draft cancellation message, and where these data are valid, the Commissioner shall: GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 9 (a) add the date and time
validation to the cancellation message; (
the Member State
destination: the Provided that when that data is not valid, the consignor shall be informed without delay.
destination is Malta and the consignee is an authorised warehouse keeper or a registered consignee, the Commissioner shall forward the cancellation message to the warehouse keeper or consignee as the case may be.
the excise goods to one
the destinations referred to in regulation 5
destination document to the competent authorities
the Member State
dispatch using the computerised system. 9.
the Member State where the export declaration is lodged under Article 221
Commission Implementing Regulation (EU) 2015/2447, if that Member State is different from the Member State
dispatch.
the goods, whether the data
the electronic administrative document corresponds to that contained in the export declaration.
dispatch using the computerised system.
the customs territory
the Union, the Commissioner shall notify the competent authorities in the Member State
dispatch thereof by Handling
the electronic administrative document for goods being exported. Amended by: L.N. 273
2023. 10 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) means
the computerised system as soon as he becomes aware that the goods will no longer be taken out
the customs territory
the Union. The competent authorities in the Member State
dispatch shall forward the notification to the consignor without delay. On receipt
the notification, the consignor shall cancel the electronic administrative document as provided for in regulation 8
the goods as provided for in regulation 8
energy products. Amended by: L.N. 273
2023. 10.
movement
energy products under a duty suspension arrangement by sea to a consignee who is not definitely known at the time when the consignor submits the draft electronic administrative document, the Commissioner may authorise the consignor to omit the data concerning the consignee in that document: Provided that as soon as the data concerning the consignee is known and, at the end
the movement, the consignor shall transmit that data to the Commissioner using the procedure referred to in regulation 8
a movement
excise goods being exported. 11.
export shall be completed by the Commissioner on the basis
the information on the exit
the goods which he has received from the customs
fice
exit in accordance with Article 329
Commission Implementing Regulation (EU) 2015/2447 or by the
fice where the formalities for the exit
goods from the customs territory, as referred to in Article 2
Council Directive 2020/262 are accomplished, certifying that the excise goods have left the territory
the Union, using a computerised system.
export shall be completed by the Commissioner on the basis
the information which he has received from the customs
fice
exit in accordance with Article 329
the Commission Implementing Regulation (EU) 2015/2447.
the data resulting from the endorsement referred to in the sub-regulations
export to the competent authorities
the Member State
dispatch.
export from another Member State for excise goods which were dispatched from Malta, the Commissioner shall forward the report
export to GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 11 the consignor. 12.
excise goods under a duty suspension arrangement as long as: (
the movement: Commissioner before the Provided that the paper document referred to in paragraph (a) shall carry the title "Fallback Accompanying Document for movements
excise goods under suspension
excise duty" and the data required shall be displayed in the form
data elements, expressed in the same manner as in the electronic administrative document. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means
the numbers and letters in column A and column B
Table 1
Annex I
Part H
the Sixth Schedule to the Act.
the document referred to in sub-regulation
the data contained in that copy and, where the consignor is responsible for the unavailability
the computerised system, appropriate information on the reasons for that unavailability before the beginning
the movement.
the fallback document.
the fallback document referred to in subregulation
the goods referred to in regulation 8
energy products as referred to Unavailability
the computerised system. Amended by: L.N. 273
2023. 12 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) in regulation 8
Part H
the Sixth Schedule to the Act and shall communicate that information to the Commissioner using alternative means
communication. To that end, the consignor shall inform the competent authorities
the Member State
dispatch before the change
destination or the splitting
the movement is initiated. Subregulations
data elements, expressed in the same manner as in the change
destination message or the splitting operation message, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means
the numbers and letters in column A and column B
Table 3 or, as the case may be, Table 5
Annex I
Part H
the Sixth Schedule to the Act.
dispatch in the cases referred to in regulation 5
the fallback document referred to in paragraph (a)
regulation 1
that fallback document, the contents
which corresponds to the excise goods declared in the export declaration, or the unique identifier
the fallback document. Fallback documents at destination or in cases
export. Amended by: L.N. 273
2023. 13.
receipt provided for in regulation 10
Part H
the Sixth Schedule to the Act cannot be submitted at the end
a movement
excise goods within the deadline provided for in that regulation, either because the computerised system is unavailable or because, in the situation referred to in regulation 12
receipt and stating that the movement has ended.
receipt can be submitted promptly by the consignee via the computerised system, or in duly justified cases, the Commissioner shall send a copy
the fallback document referred to in sub-regulation
the Member State
dispatch, which shall forward it to the consignor or keep it available for the consignor. As soon as availability
the computerised system is restored in the Member State
destination or the procedures referred to in regulation 12
receipt, in GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 13 accordance with regulation 10
Part H
the Sixth Schedule to the Act. Sub-regulations
regulation 10
Part H
the Sixth Schedule to the Act shall apply mutatis mutandis.
export provided for in regulation 11
the territory
the Union in accordance with regulation 9
a movement
excise goods either because the computerised system is unavailable or because, in the situation referred to in regulation 12
the Member State
dispatch a document containing the same data as the report
export and certifying that the movement has ended or that the goods will not be taken out
the territory
the Union, except when the report
export or the notification provided for in regulation 9
the computerised system, or in duly justified cases.
the Member State
export, the paper document mentioned in the previous sub-regulation, he shall forward a copy
the paper document to the consignor or keep it available for him.
the computerised system is restored in the Member State
export or the procedures referred to in regulation 12
the Member State
export shall send a report
export provided for in regulation 11
Receipt or Report
Export for movements
excise goods under suspension
excise duty". The data required shall be displayed in the form
data elements, expressed in the same manner as in the report
receipt or the report
export, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means
the numbers and letters in column A and column B
Table 6
Annex I
Part H
the Sixth Schedule to the Act. 14.
regulation 13, the report
receipt provided for in regulation 10
Part H
the Sixth Schedule or the report
export provided for in regulation 11
excise goods has ended in accordance with regulation 6. Alternative evidence
receipt and evidence
exit. 14 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04
derogation from sub-regulation
the report
receipt or the report
export for reasons other than those mentioned in regulation 13, alternative proof
the end
a movement
excise goods under a duty suspension arrangement may be provided, in accordance with sub-regulations
the end
the movement may be provided by means
an endorsement by the Commissioner, based on appropriate evidence, that the excise goods have reached their declared destination: Provided that a fallback document as referred to in paragraph (a)
regulation 12
the territory
the Union, the Commissioner: (a) shall accept an endorsement by the competent authorities
the Member State in which the customs
fice
exit is located, certifying that the excise goods have left the territory
the Union, or certifying that the excise goods have been placed under the external transit procedure in accordance with sub-paragraph (a)(v)
regulation 5
the territory
the Union; (b) evidence: may take into account any type
the following (
the customs territory
the Union certifying the exit
the goods; (iii) a document in which the customs authority
a Member State or a third country certify the delivery in accordance with the rules and procedures applicable to that certification in that State or country; (iv) records
goods supplied to ships, aircraft or
fshore installations kept by economic operators; (v) other Commissioner.
one Member State are delivered to Malta for commercial purposes or used in Malta, they shall be subject to excise duty in Malta: Provided that within the scope
the arrangements established in regulations 15 to 23 which regulate the movement
excise goods which have already been released for consumption, the excise goods shall only be moved from a certified consignor to a certified consignee.
this regulation, excise goods shall be regarded as "delivered for commercial purposes" when they have been released for consumption in the territory
one Member State, have been moved from that Member State to the territory
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 article 14A
the Act or regulation 24: Provided that excise goods shall not be regarded as delivered for commercial purposes when they are transported by that private individual for his own use, when moved from the territory
the other Member State.
excise goods in accordance with this regulation, shall begin when the excise goods leave the certified consignor’s premises or any location in the Member State
dispatch, which shall be notified to the competent authorities
the Member State
dispatch before the start
the movement. Provided that if the Member State
dispatch is Malta, the consignor shall inform the Commissioner.
excise goods in accordance with this regulation shall end when the certified consignee has received the delivery
the excise goods at his premises or any location in the Member State
destination, which shall be notified to the competent authorities
the Member State
destination before the start
the movement. Provided that if the Member State
destination is Malta, then the consignee shall inform the Commissioner.
excise duty to be applied shall be those in force on the date on which duty becomes chargeable in the Member State
destination.
2023. 16 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) the Member State
destination, except where an irregularity under regulation 26 occurs during the movement.
lack
registration or certification
one or all persons involved in the movement, these persons shall also become liable to pay the excise duty.
Malta, shall not be subject to excise duty in Malta. Excise goods released for consumption in terms
regulation 8
2023. 16.
excise goods already released for consumption, shall be considered to comply with the requirements under regulations 15 to 23 only if it takes place under cover
the electronic simplified administrative document referred to in regulation 17.
non-payment
excise duties which can occur during the movement via the territories
the transited Member States and in the Member State
destination; (b) pay the excise duty to the Commissioner at the end
the movement
the goods; (c) consent to any checks by a Customs
ficial to ensure himself that the excise goods have actually been received and that the excise duty chargeable on them has been paid.
derogation from paragraph (a)
subregulation
the excise goods, the certified consignor, or jointly by any combination
two
those persons with or without the certified consignee.
subregulation
a guarantee may be regulated by detailed regulations made under article 13
the Act.
the Member State
GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 17 dispatch. (6A) An authorised tax warehouse keeper or a registered consignee may act as a certified consignee when dealing with excise goods already released for consumption, in accordance with regulations 15 to 23, after having notified the competent authorities
the Member State
destination.
regulation 3 shall be limited to a specified quantity
excise goods, from a single consignee or consignor and a specified period
time: Provided that the Commissioner certification to a single movement: may limit the Provided further that such a temporary certification may also, notwithstanding the requirements laid down in the definition
"certified consignor" and "certified consignee" in regulation 3, be given to private individuals acting as consignors or consignees when excise goods are delivered for commercial purposes in accordance with regulation 15
another Member State to be delivered for commercial purposes, the certified consignor shall submit a draft electronic simplified administrative document to the Commissioner using the computerised system: Provided that the draft electronic simplified administrative document shall not be submitted earlier than seven
dispatch
the excise goods concerned..
the data provided in the draft electronic simplified administrative document, and the Commissioner shall: (
the Member State
destination, and they shall forward it to the certified consignee. Movement
goods released for consumption from one Member State to another. Amended by: L.N. 51
2023. 18 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262)
excise goods under this regulation, the certified consignor may, using the computerised system, change the destination to another place
delivery in the same Member State operated by the same certified consignee, or to the place
dispatch. For that purpose, the certified consignor shall submit a draft electronic document
change
destination to the Commissioner using the computerised system: Provided that messages concerning the change
destination shall comply with the requirements set out in Tables 3 and 4
Annex I
Part H
the Sixth Schedule to the Act.
this regulation and regulation 18 shall comply with Annex I
Part H
the Sixth Schedule to the Act.
specific data elements in those messages in accordance with Annex I, the codes listed in Annex II shall be used.
Table 1
Annex I
Part H
the Sixth Schedule to the Act.
receipt submitted in accordance with this regulation shall comply with the requirements set out in Table 6
Annex I
Part H
the Sixth Schedule to the Act.
the data in the draft change
destination message referred to in sub-regulation
the draft change
destination message is valid, the Commissioner shall: (a) add the date and time
validation and a sequence number to the draft change
destination message and inform the consignor thereof; GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) [ S.L. 382.04 (b) update the initial electronic simplified administrative document according to the information in the draft change
destination message; (c) send the change
destination message to the competent authorities
the Member State
destination indicated in the initial electronic simplified administrative document. 19
another Member State that a consignor within that Member State changed the destination
a consignee to another place
delivery in Malta, he shall forward the change
destination message to the consignee.
destination message is not valid, the Commissioner shall inform the consignor thereof without delay. 18.
the excise goods, the certified consignee shall without delay and no later than five
the movement, except in cases duly justified to the satisfaction
the competent authorities, submit a report
their receipt to the competent authorities
the Member State
destination, using the computerised system.
the Member State
destination shall carry out an electronic verification
the data provided in the report
receipt and: (
the Member State
destination shall provide the certified consignee with a confirmation
the registration
the report
receipt and send it to the competent authorities
the Member State
dispatch.
receipt shall be deemed to be sufficient proof that the certified consignee has fulfilled all
the necessary formalities and, has made if applicable and unless the excise goods are exempted from payment
excise duty, any payments
excise duty due to the Member State
destination, or a duty suspension arrangement in accordance with article 10
the Act.
receipt to the certified consignor.
dispatch may Report
receipt. 20 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) be reimbursed, upon request and on the basis
the report
receipt referred to in sub-regulation
2023. 19.
derogation from regulation 17, where the computerised system is unavailable in Malta, the certified consignor may start a movement
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 16
the movement.
the document referred to in paragraph (a)
the previous sub-regulation, and this to verify the data contained in that copy himself and, when the certified consignor is responsible for the unavailability
the computerised system, appropriate information on the reasons for that unavailability before the beginning
the movement.
the computerised system is restored, the certified consignor shall submit a draft electronic simplified administrative document in accordance with regulation 17
sub-regulation
the fallback document referred to in paragraph (a)
sub-regulation
the goods as referred to in regulation 17
communication. The certified consignor shall inform the Commissioner before the change
destination is initiated. Sub-regulations
data and report
receipt. Amended by: L.N. 51
2023; L.N. 273
2023. 20.
receipt cannot be submitted at the end
the movement
the excise goods in accordance with regulation 18
destination or because the procedures referred to in regulation 19
receipt and stating that the movement has ended to the competent authorities
the Member State
destination.
receipt can be submitted promptly by the certified consignee via the computerised system as provided for in regulation 18
the fallback document referred to in sub-regulation
the Member State
dispatch. The Commissioner shall forward the copy to the certified consignor or keep it available for the certified consignor.
the computerised system is restored in the Member State
destination or the procedures referred to in regulation 19
receipt in accordance with regulation 18
Table 1
Annex I
Part H
the Sixth Schedule to the Act.
destination
the goods and the splitting
the movement
energy products shall be communicated by the consignor to the Commissioner in accordance with regulation 19
data elements, data groups and data subgroups as set out in columns A and B
Table 3 or columns A and B
Table 5
Annex I
Part H
the Sixth Schedule to the Act, as applicable.
receipt
movement
excise goods" or "Fallback report
export for movement
excise goods under a duty suspension arrangement", as applicable. The data shall be displayed in the form
data elements, data groups and data subgroups as set out in columns A and B
Table 6
Annex I
Part H
the Sixth Schedule to the Act. All the data elements, data groups and data subgroups to which they belong, shall be identified by means
the numbers and letters set out in columns A and B
Table 6
Annex I
Part H
the Sixth Schedule to the Act. 21.
regulation 20, the report
receipt required by regulation 18
derogation from sub-regulation
the report
receipt for reasons other than those mentioned Alternative proofs
receipt. 22 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) in regulation 20, alternative proof
delivery
excise goods may be provided by means
an endorsement by the competent authorities
the Member State
destination, based on appropriate evidence, that the excise goods dispatched have reached their destination.
the first subregulation.
the Member State
destination has been accepted by the competent authorities
the Member State
dispatch, it shall be deemed to be sufficient proof that the certified consignee has fulfilled all
the necessary formalities and has made any payments
excise duty due to the Member State
destination. Simplified procedures between Member States. 22. The Commissioner may, by agreement and under conditions established by him, establish simplified procedures for movements
excise goods under this regulation, which occur between Malta and other Member States. Goods transferred in Malta via another Member State. 23.
destination also in Malta via the territory
another Member State, the following requirements shall apply: (a) such movement shall take place under cover
the electronic simplified administrative document referred to in regulation 16
the place
destination; (c) the certified consignor and the certified consignee shall consent to any checks enabling their respective competent authorities to ensure that the goods have been received.
delivery
the excise goods. The chargeability conditions, the rate
excise duty to be applied and the procedure for payment
excise duty shall be those in force on the date on which the duty becomes chargeable.
paragraph (a)
subregulation
the excise goods.
the excise duty to the Commissioner and be subject to the conditions laid down by the Commissioner; (
deliveries
the excise goods: Provided that the Minister may enter into bilateral agreements with other Member States in order to simplify these requirements.
the Act may establish how to apply sub-regulations
the total destruction or irretrievable loss
the excise goods during their transport, which were not released for consumption in Malta, as a result
the actual nature
the goods, unforeseeable circumstances, force majeure, or as a consequence
authorisation by the Commissioner, the excise duty shall not be chargeable in Malta: Loss
excise goods during transport. Substituted by: L.N. 273
2023. 24 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) Provided that the total destruction or irretrievable loss
the excise goods in question shall be proven to the satisfaction
the Commissioner: Provided further that the guarantee lodged pursuant to regulation 16
these regulations, the goods shall be deemed as totally destroyed or irretrievably lost when they are rendered unusable as excise goods.
partial loss due to the nature
the goods that occurs during their transport in the territory
a Member State other than the Member State in which they were released for consumption, excise duty shall not be chargeable in that Member State when the amount
loss falls within the common partial loss threshold for those excise goods set out in accordance with Article 6
Council Directive (EU) 2020/262
19 December 2019 laying down the general arrangements for excise duty (recast), unless a Member State has reasonable cause to suspect fraud or irregularity.
the excise goods as referred to in sub-regulation
the Commissioner.
the excise goods is established, the guarantee lodged in accordance with regulation 16
satisfactory proof.
this regulation shall be without prejudice to the provisions
regulation 17
the Sixth Schedule to the Act, as may be the case. Irregularity occurring or detected in Malta. Amended by: L.N. 273
2023. 26.
excise goods under regulation 15
excise goods under regulation 15
a period
three
sub-regulation
the same excise duty, they shall be jointly and severally liable for such debt: Provided further 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 irregularity occurred or was detected: Provided further that the Commissioner shall release the guarantee lodged pursuant to regulation 16
this regulation, "irregularity" means a situation occurring during a movement
excise goods under regulation 15
a movement
excise goods, has not duly ended.
registration or certification
one or all persons involved in the movement, contrary to regulation 15
regulation 24
the provisions under regulation 16
excise duty to be covered by a guarantee provided by the authorised tax warehouse keeper
dispatch or the registered consignor: Provided that when excisable goods are dispatched from Malta, the Commissioner shall, under conditions set by him, allow the guarantee to be provided by the authorised tax warehouse keeper
dispatch or the registered consignor and jointly by any two
the following persons: (
the excise goods; or Guarantee. Substituted by: L.N. 273
2023. 26 [ S.L. 382.04 GENERAL ARRANGEMENTS FOR EXCISE DUTY (COUNCIL DIRECTIVE (EU) 2020/262) (c) the consignee.
the Commissioner to request any guarantee or security that he may deem necessary, the Commissioner shall not require a guarantee for the movement
energy products by fixed pipeline, except under duly justified circumstances. Transitional provisions. Added by: L.N. 273
2023. 28.
Council Directive (EU) 2020/262
19 December 2019 laying down the general arrangements for excise duty (recast), the receipt
excisable goods under the formalities set out in Articles 33, 34 and 35
Council Directive 2008/ 118/EC
16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC shall only be allowed until 31st December 2023.
AI explanation based on the official legal text. Indicative, not a substitute for legal advice.