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S.L. 382.4 · General Arrangements For Excise Duty (S.L. 382.4)

S.L. 382.4 Art. 19Fallbackprocedure and recovery at dispatch. 

In KraftAmtlicher Text

(1) By way of derogation from regulation 17, where the computerised system is unavailable in Malta, the certified consignor may start a movement of excise goods as long as:

(a) the goods are accompanied by a fallback document containing the same data as the draft electronic simplified administrative document referred to in regulation 16(1);

(b) the certified consignor informs the Commissioner before the beginning of the movement.

(2) The Commissioner may also require from the certified consignor a copy of the document referred to in paragraph (a) of the previous sub-regulation, and this to verify the data contained in that copy himself and, when the certified consignor is responsible for the unavailability of the computerised system, appropriate information on the reasons for that unavailability before the beginning of the movement.

(3) As soon as the availability of the computerised system is restored, the certified consignor shall submit a draft electronic simplified administrative document in accordance with regulation 17(1).

(4) As soon as the data in the draft electronic simplified administrative document has been verified in accordance with regulation 17(2), if that data is valid, that document shall replace the fallback document referred to in paragraph (a) of sub-regulation (1). Regulations 17(3) and 18 shall apply mutatis mutandis.

(5) A copy of the fallback document referred to in paragraph

(a) of sub-regulation (1) shall be kept by the certified consignor in his records.

(6) When the computerised system is unavailable in Malta, the certified consignor may amend the destination of the goods as referred to in regulation 17(5) and shall communicate that information to the Commissioner using alternative means of communication. The certified consignor shall inform the Commissioner before the change of destination is initiated. Sub-regulations (3), (4) and (5) shall apply mutatis mutandis.

Änderungsgeschichte
  • Amended by L.N. 273 of 2023