S.L. 382.4 Art. 11Formalities at the end of a movement of excise goods being exported.

(1) In the cases referred to in regulation 5(1)(a)(iii)

and where applicable, regulation 5(1)(b), a report of export shall be completed by the Commissioner on the basis of the information on the exit of the goods which he has received from the customs office of exit in accordance with Article 329 of Commission Implementing Regulation (EU) 2015/2447 or by the office where the formalities for the exit of goods from the customs territory, as referred to in Article 2(2) of Council Directive 2020/262 are accomplished, certifying that the excise goods have left the territory of the Union, using a computerised system.

(2) In the cases referred to in regulation 5(1)(a)(v), a report of export shall be completed by the Commissioner on the basis of the information which he has received from the customs office of exit in accordance with Article 329(5) of the Commission Implementing Regulation (EU) 2015/2447.

(3) The Commissioner shall carry out an electronic verification of the data resulting from the endorsement referred to in the sub-regulations (1) and (2), and once this data has been verified and excise goods have been exported from Malta, the Commissioner shall send the report of export to the competent authorities of the Member State of dispatch.

(4) When the Commissioner receives a report of export from another Member State for excise goods which were dispatched from Malta, the Commissioner shall forward the report of export to the consignor.