S.L. 382.4 Art. 23Goods transferred in Malta via another Member State.

(1) When excise goods already released for consumption in Malta are moved to a place of destination also in Malta via the territory of another Member State, the following requirements shall apply:

(a) such movement shall take place under cover of the electronic simplified administrative document referred to in regulation 16(1) following an appropriate itinerary;

(b) the certified consignee shall attest to having received the goods in accordance with the rules laid down by the competent authorities of the place of destination;

(c) the certified consignor and the certified consignee shall consent to any checks enabling their respective competent authorities to ensure that the goods have been received.

(2) When excise goods are moved frequently and regularly under the conditions specified in sub-regulation (1), the Commissioner may, by agreement with competent authorities from other Member States to simplify the requirements specified in sub-regulation (1).