Cap. 382 Art. 14BExcisable goods already released for consumption.

(1) Without prejudice to article 14D(1), excisable goods which have already been released for consumption in one Member

State and are held for commercial purposes in Malta in order to be delivered or used in Malta, shall be subject to excise duty in Malta:

Provided that for the purpose of this sub-article, holding for commercial purposes shall mean the holding of excisable goods by a person other than a private individual or by a private individual for reasons other than his own use and transported by him.

(2) Excise duty due in terms of sub-article (1) shall be paid by the person making the delivery or holding the goods intended for delivery, or to whom the goods are delivered in the other Member State, as the case may be.

(3) Without prejudice to article 14F, excisable goods which have already been released for consumption in one Member State and move within the Community for commercial purposes shall not be regarded as being held for such purposes until they reach the Member State of destination, provided that they are moving under cover of the formalities set out at Part H of the Sixth Schedule.

(4) Excisable 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 Maltese territory shall not be regarded as held for commercial purposes in Malta.

(5) When excise duty for excisable goods which were released for consumption in Malta had become chargeable and collected in another Member State, the Commissioner may request the authorities of the other Member State for a reimbursement or remittance of the duty paid.