S.L. 382.4 Art. 26Irregularity occurring or detected in Malta. 

(1) When an irregularity has occurred in Malta during a movement of excise goods under regulation 15(1) or regulation 24(1), and such excise goods were released for consumption in another Member State, they shall be subject to excise duty.

(2) When an irregularity has been detected in Malta during a movement of excise goods under regulation 15(1) or regulation 24(1), and such excise goods were released for consumption in another Member State, and it is not possible to determine where the irregularity occurred, the irregularity shall be deemed to have occurred in Malta:

Provided that if, before the expiry of a period of three (3) years from the date on which the excise goods were acquired, it is ascertained in which Member State the irregularity actually occurred, the provisions of sub-regulation (1) shall apply.

(3) The excise duty shall be due from the person who guaranteed payment thereof in accordance with regulation 16(2)(a) or regulation 24(4)(a) and from any person who participated in the irregularity:

Provided that where several persons are liable for payment of the same excise duty, they shall be jointly and severally liable for such debt:

Provided further that if the excise goods were released for consumption, the Commissioner shall, upon request, reimburse or remit the excise duty in the Member State where the irregularity occurred or was detected:

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

(4) For the purposes of this regulation, "irregularity" means a situation occurring during a movement of excise goods under regulation 15(1) or regulation 24(1), not covered by regulation 11, due to which a movement or a part of a movement of excise goods, has not duly ended.

(5) Any lack of registration or certification of one or all persons involved in the movement, contrary to regulation 15(1) or paragraph (a) of regulation 24(3), or any breach of the provisions under regulation 16(1) shall be deemed to be an irregularity. Sub-regulations (1) to (4) shall apply accordingly, unless the consignee is liable to pay the excise duty according to the second proviso to regulation 24(3).