S.L. 382.1 Art. 3Certain excise products for personal use, not subject to payment of excise duty.

Notwithstanding the provisions of article 4(1) of the Act, alcoholic beverages and tobacco products acquired by individuals in another Member State for their own use and personally transported by them to Malta shall not be subject to the payment of excise duties on importation into Malta if:

(a) that excise duty has already been paid in the other Member State, and

(b) it has not been refunded and is not eligible for a refund in any Member State, and

(c) the alcoholic beverages and tobacco products are not held for commercial purposes in Malta.