S.L. 382.4 Art. 24Distance selling.

(1) Excise goods already released for consumption in a Member State, which are purchased by a person, other than an authorised warehouse keeper, a registered consignee or a certified consignee, established in another Member State and who does not carry out an independent economic activity, and which are dispatched or transported to Malta directly or indirectly by a consignor who carries out an independent economic activity or on his behalf, shall be subject to excise duty.

(2) In the case referred to in sub-regulation (1), the excise duty shall become chargeable at the time of delivery of the excise goods. The chargeability conditions, the rate of excise duty to be applied and the procedure for payment of excise duty shall be those in force on the date on which the duty becomes chargeable.

(3) The person liable to pay the excise duty is the consignor:

Provided that the Commissioner may allow the consignor to appoint a tax representative, established in Malta, as the person liable to pay excise duty. The tax representative needs to be first approved by the Commissioner:

Provided further that where the consignor or the tax representative has not respected the provision of paragraph (a) of sub-regulation (4), the person liable to pay the excise duty shall be the consignee of the excise goods.

(4) The consignor or tax representative shall comply with the following requirements:

(a) before dispatching the excise goods, he shall register his identity and guarantee payment of the excise duty to the Commissioner and be subject to the conditions laid down by the Commissioner;

(b) pay the excise duty to the Commissioner after the excise goods arrive;

(c) keep accounts of deliveries of the excise goods:

Provided that the Minister may enter into bilateral agreements with other Member States in order to simplify these requirements.

(5) In the case referred to in sub-regulation (1), the excise duty levied shall be reimbursed or remitted by the Commissioner at the consignor’s request, where the consignor or tax representative has followed the procedures laid down in sub-regulation (4).

(6) Detailed regulations made under article 13 of the Act may establish how to apply sub-regulations (1) to (5) to excise goods that are covered by special national distribution arrangements.