Cap. 382 Art. 5A

(1) Subject to such conditions that shall be established to ensure the simplified application of rules for an independent and small wine producer, the authorised tax warehouse keeper shall, after he makes such a request to the Commissioner, be provided with an annual certificate as an independent and small wine producer established in Malta and which confirms its total annual production, as applicable, and confirming the independent and small wine producer’s conformity to the relevant criteria, as applicable. The administrative document for the movement of wine under regulation 12 of Part A of the Sixth Schedule or the customs document for release of consumption of wine shall refer to the certificate mentioned in this regulation.

(2) Notwithstanding the provisions of sub-regulation (1), and under certain conditions that may be established by the Commissioner with the intent to ensure the correct and simple application of this regulation and for the prevention of any evasion, avoidance or abuse, authorised tax warehouse keepers may themselves certify in writing to the Commissioner that they are an independent and small wine producer established in Malta and portray their conformity to the relevant criteria, as applicable, and their relevant total annual production.

(3) The Commissioner shall, under the conditions which he shall establish with the scope of ensuring the correct and simple application of this regulation, and for the prevention of any evasion, avoidance or abuse, recognise the certificate of an independent and small wine producer mentioned in this regulation that is issued by another Member State, except in justified circumstances as deemed fit.