Cap. 382 ст. 14ELoss of excisable goods during transport.

(1) In the situations referred to in article 14B(1) and article 14D(1), in the event of the total destruction or irretrievable loss of the excisable goods, during their transport, which were not released for consumption in Malta, as a result of the actual nature of the goods, or unforeseeable circumstances, or or force majeure, as a consequence of authorisation by the Commissioner, the excise duty shall not be chargeable in Malta:

Provided that the total destruction or irretrievable loss of the excisable goods in question shall be proven to the satisfaction of the Commissioner. Furthermore, the guarantee lodged pursuant to article 14C(2)(a) or article 14D(4)(a) shall be released.

(2) The Minister may, after consulting the Commissioner, by notice in the Gazette, lay down the rules and conditions under which the losses referred to in sub-article (1) are determined.