Cap. 382 Art. 14FIrregularity occurring or detected in Malta.

(1) Where an irregularity has occurred in Malta during a movement of excisable goods under article 14B(1) or article

14D(1), and such excisable goods were released for consumption in another Member State, they shall be subject to excise duty.

(2) Where an irregularity has been detected in Malta during a movement of excisable goods under article 14B(1) or article 14D(1), and such excisable goods were released for consumption in another Member State, and it is not possible to determine where the irregularity occurred, the irregularity shall be deemed to have occurred in Malta: Provided that if, before the expiry of a period of three years from the date on which the excisable goods were acquired, it is ascertained in which Member State the irregularity actually occurred, the provisions of sub-article (1) shall apply.

(3) The excise duty shall be due from the person who guaranteed payment thereof in accordance with article 14C(2)(a) or article 14D(4)(a) and from any person who participated in the irregularity: Provided that, if the excisable 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. Furthermore, the Commissioner shall release the guarantee lodged pursuant to article 14(C)(2)(a) or article 14D(4)(a).

(4) For the purposes of this article, "irregularity" means a situation occurring during a movement of excisable goods under article 14B(1) or article 14D(1), not covered by article 14E, due to which a movement, or a part of a movement, of excisable goods has not duly ended.