Cap. 382 ст. 14AExcisable goods acquired by a private individual.

(1) Excise duty on excisable goods acquired by a private individual for his own use, and personally transported from a

Member State to Malta, shall be charged in the Member State in which the excisable goods are acquired.

(2) To determine whether the excisable goods referred to in sub-article (1) are intended for the own use of a private individual, the Commissioner shall take account of the following:

(a) the commercial status of the holder of the excisable goods and his reasons for holding them;

(b) the place where the excisable goods are located or, if appropriate, the mode of transport used;

(c) any document relating to the excisable goods;

(d) the nature of the excisable goods; and

(e) the quantity of the excisable goods.

(3) For the purposes of applying sub-article (2)(e), the Minister may make regulations laying down guide levels, solely as a form of evidence.

(4) The Minister may, by notice in the Gazette, also provide that excise duty shall become due on the acquisition of mineral oils already released for consumption in another Member State if such products are transported by a private individual using atypical modes of transport.