S.L. 382.4 Art. 15Excise goods already released for consumption in another Member State and are moved for commercial purposes. 

(1) Where excise goods which have already been released for consumption in the territory of 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 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 regulation, excise goods shall be regarded as "delivered for commercial 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 article 14A of 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 of the other Member State.

(3) The movement of 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 of dispatch, which shall be notified to the competent authorities of the Member 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 certified consignee has received the delivery of the excise goods at his premises or any location in the 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 and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable 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 to (COUNCIL DIRECTIVE (EU) 2020/262)

the Member State of destination, except where an irregularity under regulation 26 occurs during the movement.

(7) In case of lack of registration or certification of one or all persons involved in the movement, these persons shall also become 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 aircraft is in the territory of Malta, shall not be subject to excise duty in Malta.