2020/262) Regulations (Amendment) Regulations, 2023

L.N. 51 of 2023

EXCISE DUTY ACT

(CAP. 382)

General Arrangements for Excise Duty (Council Directive (EU)

2020/262) Regulations (Amendment) 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 Citation and

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

Regulations (Amendment) Regulations, 2023 and these regulations

shall be read and construed as one with the General Arrangements for S.L. 382.04.

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

hereinafter referred to as "the principal regulations".

(2)

The scopes of these regulations are to

(a) implement Commission Delegated Regulation (EU)

2022/1636 of 5 July 2022 supplementing Council Directive (EU)

2020/262 by establishing the structure and content of the

documents exchanged in the context of movement of excise

goods, and establishing a threshold for the losses due to the

nature of the goods; and

(b) implement Commission Implementing Regulation

(EU) 2022/1637 of 5 July 2022 laying down the rules for the

application of Council Directive (EU) 2020/262 as regards the

use of documents in the context of movement of excise goods

under a duty suspension arrangement and of movement of excise

goods after release for consumption, and establishing the form to

be used for the exemption certificate.

Regulation 17 of the principal regulations shall be amended Amends

regulation 17 of

as follows

the principal

regulations.

(a) sub-regulation (1) thereof shall be substituted by the

following new sub-regulation

"(1) When excise goods that have been released for

consumption in Malta are moved to the territory of 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 (7) days before the date indicated on the said

document as date of dispatch of the excise goods

concerned.";

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

following sub-regulation

"(5) During a movement of excise goods under this

regulation, the certified consignor may, using the

computerised system, change the destination to another

place of delivery in the same Member State operated by the

same certified consignee, or to the place of dispatch. For

that purpose, the certified consignor shall submit a draft

electronic document of change of destination to the

Commissioner using the computerised system

Provided that messages concerning the change

of destination shall comply with the requirements set out in

Tables 3 and 4 of Annex I of Part H of the Sixth Schedule

to the Act."; and

(c) immediately after sub-regulation (5) thereof there

shall be added the following new sub-regulations

"(6) The messages exchanged for the purpose of

this regulation and regulation 18 shall comply with

Annex I of Part H of the Sixth Schedule to the Act.

(7) When codes are required for the completion

of specific data elements in those messages in

accordance with Annex I, the codes listed in Annex II

shall be used.

(8) The

draft

electronic

administrative

document submitted in accordance with sub-regulation

(1) and the electronic simplified administrative

document to which an administrative reference code

has been assigned in accordance with sub-regulation (2)

shall comply with the requirements set out in the

applicable provisions of Table 1 of Annex I of Part H of

the Sixth Schedule to the Act.

(9) The report of receipt submitted in

accordance with this regulation shall comply with the

requirements set out in Table 6 of Annex I of Part H of

the Sixth Schedule to the Act.

(10) Whenever a change in destination as

provided in sub-regulation (5) is requested, the

Commissioner shall carry out an electronic verification

of the data in the draft change of destination message

referred to in sub-regulation (5).

(11) When the data of the draft change of

destination message is valid, the Commissioner shall

(a) add the date and time of validation and

a sequence number to the draft change of

destination message and inform the consignor

thereof;

(b) update the initial electronic simplified

administrative document according to the

information in the draft change of destination

message;

(c) send the change of destination

message to the competent authorities of the

Member State of destination indicated in the

initial electronic simplified administrative

document.

(12) If the Commissioner receives a notice from

the competent authorities of another Member State that

a consignor within that Member State changed the

destination of a consignee to another place of delivery

in Malta, he shall forward the change of destination

message to the consignee.

(13) When data in the draft change of destination

message is not valid, the Commissioner shall inform the

consignor thereof without delay.".

Immediately after sub-regulation (3) of regulation 20 of the Amends

principal regulations there shall be added the following new sub- regulation

the principal

regulation.

"(4) The fallback documents referred to in

regulation 19(1)(a) shall contain data elements, data

groups and data subgroups set out in columns A and B

of Table 1 of Annex I of Part H of the Sixth Schedule to

the Act.

(5) The information concerning the change of

destination of the goods and the splitting of the

movement of energy products shall be communicated

by the consignor to the Commissioner in accordance

with regulation 19(6), shall be displayed in the form of

data elements, data groups and data subgroups as set

out in columns A and B of Table 3 or columns A and B

of Table 5 of Annex I of Part H of the Sixth Schedule to

the Act, as applicable.

(6) The fallback documents referred to in

regulation 20 shall have the title "Fallback report of

receipt of movement of excise goods" or "Fallback

report of export for movement of excise goods under a

duty suspension arrangement", as applicable. The data

shall be displayed in the form of data elements, data

groups and data subgroups as set out in columns A and

B of Table 6 of Annex I of Part H of the Sixth Schedule

to the Act. All the data elements, data groups and data

subgroups to which they belong, shall be identified by

means of the numbers and letters set out in columns A

and B of Table 6 of Annex I of Part H of the Sixth

Schedule to the Act.".

€0.36