S.L. 382.4 Art. 25Loss of excise goods during transport. 

(1) In the situations referred to in regulation 15(1) and regulation 24(1), in the event of the total destruction or irretrievable loss of the excise goods during their transport, which were not released for consumption in Malta, as a result of the actual nature of the goods, unforeseeable circumstances, force majeure, or as a consequence of authorisation by the Commissioner, the excise duty shall not be chargeable in Malta: (COUNCIL DIRECTIVE (EU) 2020/262)

Provided that the total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the Commissioner:

Provided further that the guarantee lodged pursuant to regulation 16(2)(a) or regulation 24(4) shall be released.

(2) For the purpose of these regulations, the goods shall be deemed as totally destroyed or irretrievably lost when they are rendered unusable as excise goods.

(3) In the event of partial loss due to the nature of the goods that occurs during their transport in the territory of a Member State other than the Member State in which they were released for consumption, excise duty shall not be chargeable in that Member State when the amount of loss falls within the common partial loss threshold for those excise goods set out in accordance with Article 6(9) of Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast), unless a Member State has reasonable cause to suspect fraud or irregularity.

(4) The total destruction or irretrievable loss, total or partial, of the excise goods as referred to in sub-regulation (1) shall be proven to the satisfaction of the Commissioner.

(5) Where the total destruction or irretrievable loss, total or partial, of the excise goods is established, the guarantee lodged in accordance with regulation 16(2)(a) or regulation 24(4)(a) shall be released, fully or partially, as may be appropriate, upon the production of satisfactory proof.

(6) The provisions of this regulation shall be without prejudice to the provisions of regulation 17(2) of the Sixth Schedule to the Act, as may be the case.