Cap. 382 Art. 14DExcisable goods already released for consumption in a Member State.

(1) Excisable goods already released for consumption in one Member State, which are purchased by a person, other than an authorised tax warehouse keeper or a registered consignee, established in another Member State who does not carry out an independent economic activity, and which are dispatched or transported to Malta directly or indirectly by the vendor or on his behalf, shall be subject to excise duty.

(2) In the case referred to in sub-article (1), the excise duty shall become chargeable at the time of delivery of the excisable goods. The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which the duty becomes chargeable.

(3) The person liable to pay the excise duty is the vendor who shall comply with the following requirements:

(a) before dispatching the excisable goods, he shall register his identity and guarantee payment of the excise duty with the Commissioner and be subject to the conditions laid down by the Commissioner;

(b) pay the excise duty to the Commissioner after the excisable goods arrive;

(c) keep accounts of deliveries of the excisable goods: Provided that the Minister may enter into bilateral agreements with other Member States in order to simplify these requirements.

(4) In the case referred to in sub-article (1), the excise duty levied shall be reimbursed or remitted by the Commissioner at the vendor’s request, where the vendor has followed the procedures laid down in sub-article (3).

(5) The Minister may, by a notice in the Gazette, lay down specific rules for applying sub-articles (1) to (4) to excisable goods that are covered by special national distribution arrangements.