2020/262) (Amendment No. 2) Regulations, 2023

L.N. 273 of 2023

EXCISE DUTY ACT

(CAP. 382)

General Arrangements for Excise Duty (Council Directive (EU)

2020/262) (Amendment No. 2) Regulations, 2023

IN EXERCISE of the powers conferred by article 13 of the

Excise Duty Act, the Minister responsible for customs has made the

following regulations:-

(1) The title of these regulations is the General

Arrangements for Excise Duty (Council Directive (EU) 2020/262)

(Amendment No. 2) Regulations, 2023 and these regulations shall be

read and construed as one with the General Arrangements for Excise

Duty (Council Directive (EU) 2020/262) Regulations, hereinafter

referred to as "the principal regulations".

(2) The scope of these regulations is to further transpose

Council Directive (EU) 2020/262 of 19 December 2019 laying down

the general arrangements for excise duty (recast).

Immediately after sub-regulation (2) of regulation 2 of the

principal regulations there shall be added the following new sub-

regulation

"(3) Articles 14 to 46 of Council Directive (EU) 2020/262

of 19 December 2019 laying down the general arrangements for

excise duty (recast) shall not apply to excise goods that have the

customs status of non‐Union goods as defined in point (24) of

Article 5 of Regulation (EU) No 952/2013 of the European

Parliament and of the Council of 9 October 2013 laying down

the Union Customs Code (recast).".

In regulation 3 of the principal regulations, immediately

after the definition "Act" thereof there shall be added the following

new definition

" "authorised tax warehouse keeper" means a natural or

legal person authorised by the Commissioner to produce,

process, hold, store, receive or dispatch excise goods under a

duty suspension arrangement in an authorised tax warehouse in

the course of his business;".

Sub-regulation (5) of regulation 9 of the principal Amends

regulations shall be substituted by the following new sub-regulation: regulation

the principal

regulations.

"(5) When 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 Member State of dispatch thereof by

means of the computerised system as soon as he becomes aware

that the goods will no longer be taken out of the customs territory

of the Union. The competent authorities in the Member State of

dispatch shall forward the notification to the consignor without

delay. On receipt of the notification, the consignor shall cancel

the electronic administrative document as provided for in

regulation 8(4) or change the destination of the goods as

provided for in regulation 8(8), as may be appropriate.".

Sub-regulation (1) of regulation 10 of the principal Amends

regulations shall be substituted by the following new sub-regulation: regulation

the principal

regulations.

"(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 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 of the movement, the

consignor shall transmit that data to the Commissioner using the

procedure referred to in regulation 8(8).".

Regulation 12 of the principal regulations shall be amended Amends

regulation 12 of

by the following

the principal

regulations.

(a) in the proviso to sub-regulation (3) thereof, the words

"regulations 8, 9 and 10, as well as article 10 of the Act," shall be

substituted by the words "regulations 8, 9, 11 and 18"; and

(b) in sub-regulation 6 thereof, the words "To that trend,

the consignor shall inform the competent authorities of the

Member State of dispatch before the change of destination or the

splitting of the movement is initiated. Sub-regulations (3) and (4)

shall apply mutatis mutandis."shall be substituted by the words

"To that end, the consignor shall inform the competent

authorities of the Member State of dispatch before the change of

destination or the splitting of the movement is initiated. Sub-

regulations (3) and (5) shall apply mutatis mutandis.".

Regulation 13 of the principal regulations shall be amended

by the following

(a) sub-regulation (3) thereof shall be substituted by the

following new sub-regulation

"(3) When, in the cases referred to in regulation

5(1)(a)(iii) or (v), the report of export provided for in

regulation 11(1) or the notification that the goods will no

longer be taken out of the territory of the Union in

accordance with regulation 9(5) cannot be completed 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) and (2), the

procedures referred to in regulation 12(3) have not yet been

carried out, the Commissioner shall send to the competent

authorities of the Member State of dispatch a document

containing the same data as the report of export and

certifying that the movement has ended or that the goods

will not be taken out of the territory of the Union, except

when the report of export or the notification provided for in

regulation 9(5) can be completed by means of the

computerised system, or in duly justified cases."; and

(b) sub-regulation (5) thereof shall be substituted by the

following new sub-regulation

"(5) As soon as the availability of the computerised

system is restored in the Member State of export or the

procedures referred to in regulation 12(3) have been carried

out, the competent authorities of the Member State of

export shall send a report of export provided for in

regulation 11(1) and (2) or the notification provided for in

regulation 9(5). Regulation 11(3) shall apply mutatis

mutandis.".

In sub-regulation (6) of regulation 15 of the principal

regulations the words "under regulation 12" shall be substituted by the

words "under regulation 26".

Regulation 16 of the principal regulations shall be amended

by the following

(a) in sub-regulation (1) thereof the words "of an

accompanying document listing the main data from the

document referred to in sub-regulations (2) and (3)" shall be

substituted by the words "of the electronic simplified

administrative document referred to in regulation 17"; and

(b) immediately after sub-regulation (6) thereof there

shall be added the following new sub-regulation

"(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 of the Member

State of destination.".

In sub-regulation (1) of regulation 19 of the principal Amends

regulations the words "the same data as the draft electronic simplified regulation

the principal

administrative document referred to in regulation 9(1)" shall be regulations.

substituted by the words "the same data as the draft electronic

simplified administrative document referred to in regulation 16(1)".

Regulation 20 of the principal regulations shall be amended Amends

regulation 20 of

by the following

the principal

regulations.

(a) in sub-regulation (2) thereof the words "the

competent authorities of the Member State of destination shall

send a copy of the fallback document referred to in sub-

regulation (1) to the Commissioner" shall be substituted by the

words "the Commissioner shall send a copy of the fallback

document referred to in sub-regulation (1) to the competent

authorities of the Member State of dispatch"; and

(b) in sub-regulation (3) thereof the words "Regulation

18(2) and (3) shall apply mutatis mutandis" shall be substituted

by the words "Regulation 18(2) and (4) shall apply mutatis

mutandis".

In sub-regulation (2) of regulation 24 of the principal Amends

regulations the words "The chargeability conditions and rate of excise regulation

the principal

duty to be applied" shall be substituted by the words "The regulations.

chargeability conditions, the rate of excise duty to be applied and the

procedure for payment of excise duty".

Regulation 25 of the principal regulations shall be Substitutes

regulation 25 of

substituted by the following new regulation

the principal

regulations.

"25. (1) In the situations referred to in regulation 15(1)

and regulation 24(1), in the event of the total destruction or

irretrievable loss of the excise goods during their transport,

which were not released for consumption in Malta, as a result of

the actual nature of the goods, unforeseeable circumstances,

force majeure, or as a consequence of authorisation by the

Commissioner, the excise duty shall not be chargeable in Malta

Provided that the total destruction or irretrievable loss

of the excise goods in question shall be proven to the satisfaction

of the Commissioner

Provided further that the guarantee lodged pursuant to

regulation 16(2)(a) or regulation 24(4) shall be released.

(2) For the purpose of these regulations, the goods shall

be deemed as totally destroyed or irretrievably lost when they are

rendered unusable as excise goods.

(3) In the event of partial loss due to the nature of the

goods that occurs during their transport in the territory of 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 of loss falls within the

common partial loss threshold for those excise goods set out in

accordance with Article 6(9) of Council Directive (EU) 2020/

262 of 19 December 2019 laying down the general arrangements

for excise duty (recast), unless a Member State has reasonable

cause to suspect fraud or irregularity.

(4) The total destruction or irretrievable loss, total or

partial, of the excise goods as referred to in sub-regulation (1)

shall be proven to the satisfaction of the Commissioner.

(5) Where the total destruction or irretrievable loss, total

or partial, of the excise goods is established, the guarantee

lodged in accordance with regulation 16(2)(a) or regulation

24(4)(a) shall be released, fully or partially, as may be

appropriate, upon the production of satisfactory proof.

(6) The provisions of this regulation shall be without

prejudice to the provisions of regulation 17(2) of the Sixth

Schedule to the Act, as may be the case.".

Sub-regulation (3) of regulation 26 of the principal

regulations shall be substituted by the following new sub-regulation

"(3) The excise duty shall be due from the person who

guaranteed payment thereof in accordance with regulation

16(2)(a) or regulation 24(4)(a) and from any person who

participated in the irregularity

Provided that where several persons are liable for

payment of 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(2)(a) or

regulation 24(4)(a).".

Regulation 27 of the principal regulations shall be Substitutes

regulation 27 of

substituted by the following new regulation

the principal

regulations.

"27. (1) The Commissioner, under the conditions fixed

by him, shall require that the risks inherent in the movement

under suspension of excise duty to be covered by a guarantee

provided by the authorised tax warehouse keeper of 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 of dispatch or the registered consignor and

jointly by any two (2) or more of the following persons

(a)

the transporter;

(b)

the carrier;

(b)

the owner of the excise goods; or

(c)

the consignee.

(2) Without prejudice to the right of the Commissioner to

request any guarantee or security that he may deem necessary,

the Commissioner shall not require a guarantee for the

movement of energy products by fixed pipeline, except under

duly justified circumstances.".

Immediately after regulation 27 of the principal regulations Adds new

regulation to the

principal

regulations.

there shall be added the following new regulation

(1) In terms of Article 54 of Council

Directive (EU) 2020/262 of 19 December 2019 laying

down the general arrangements for excise duty (recast),

the receipt of excisable goods under the formalities set

out in Articles 33, 34 and 35 of Council Directive 2008/

118/EC of 16 December 2008 concerning the general

arrangements for excise duty and repealing Directive

92/12/EEC shall only be allowed until 31st December

2023. (2) The notification referred to in regulation

9(5) may only be made by means other than the

computerised system until 13th February 2024.".

€0.63