S.L. 382.4 Art. 17Movement of goods released for consumption from one Member State to another. 

(1) When excise goods that have been released for consumption in Malta are moved to the territory of another Member

State to be delivered for commercial purposes, the certified consignor shall submit a draft electronic simplified administrative document to the Commissioner using the computerised system:

Provided that the draft electronic simplified administrative document shall not be submitted earlier than seven (7) days before the date indicated on the said document as date of dispatch of the excise goods concerned..

(2) The Commissioner shall carry out an electronic verification of the data provided in the draft electronic simplified administrative document, and the Commissioner shall:

(a) when that data is not valid, the certified consignor shall be informed thereof without delay;

(b) when that data is valid, assign to the document a unique simplified administrative reference code and shall communicate it to the certified consignor without delay.

(3) The Commissioner shall forward the electronic simplified administrative document without delay to the competent authorities of the Member State of destination, and they shall forward it to the certified consignee. (COUNCIL DIRECTIVE (EU) 2020/262)

(4) The certified consignor shall provide the unique simplified administrative reference code to the person accompanying the excise goods, or when there is no person accompanying the goods to the transporter or carrier. The person accompanying the excise goods, the transporter or the carrier shall provide that code to the competent authorities upon request throughout the movement.

(5) During a movement of excise goods under this regulation, the certified consignor may, using the computerised system, change the destination to another place of delivery in the same Member State operated by the same certified consignee, or to the place of dispatch. For that purpose, the certified consignor shall submit a draft electronic document of change of destination to the Commissioner using the computerised system:

Provided that messages concerning the change of destination shall comply with the requirements set out in Tables 3 and 4 of Annex I of Part H of the Sixth Schedule to the Act.

(6) The messages exchanged for the purpose of this regulation and regulation 18 shall comply with Annex I of Part H of the Sixth Schedule to the Act.

(7) When codes are required for the completion of specific data elements in those messages in accordance with Annex I, the codes listed in Annex II shall be used.

(8) The draft electronic administrative document submitted in accordance with sub-regulation (1) and the electronic simplified administrative document to which an administrative reference code has been assigned in accordance with sub-regulation (2) shall comply with the requirements set out in the applicable provisions of Table 1 of Annex I of Part H of the Sixth Schedule to the Act.

(9) The report of receipt submitted in accordance with this regulation shall comply with the requirements set out in Table 6 of Annex I of Part H of the Sixth Schedule to the Act.

(10) Whenever a change in destination as provided in sub-regulation (5) is requested, the Commissioner shall carry out an electronic verification of the data in the draft change of destination message referred to in sub-regulation (5).

(11) When the data of the draft change of destination message is valid, the Commissioner shall:

(a) add the date and time of validation and a sequence number to the draft change of destination message and inform the consignor thereof;

(b) update the initial electronic simplified administrative document according to the information in the draft change of destination message;

(c) send the change of destination message to the competent authorities of the Member State of destination indicated in the initial electronic simplified administrative document.

(12) If the Commissioner receives a notice from the competent authorities of another Member State that a consignor within that Member State changed the destination of a consignee to another place of delivery in Malta, he shall forward the change of destination message to the consignee.

(13) When data in the draft change of destination message is not valid, the Commissioner shall inform the consignor thereof without delay.