S.L. 382.4 Art. 27Guarantee. 

(1) The Commissioner, under the conditions fixed by him, shall require that the risks inherent in the movement under suspension of excise duty to be covered by a guarantee provided by the authorised tax warehouse keeper of dispatch or the registered consignor:

Provided that when excisable goods are dispatched from Malta, the Commissioner shall, under conditions set by him, allow the guarantee to be provided by the authorised tax warehouse keeper of dispatch or the registered consignor and jointly by any two (2) or more of the following persons:

(a) the transporter;

(b) the carrier;

(b) the owner of the excise goods; or (COUNCIL DIRECTIVE (EU) 2020/262)

(c) the consignee.

(2) Without prejudice to the right of the Commissioner to request any guarantee or security that he may deem necessary, the Commissioner shall not require a guarantee for the movement of energy products by fixed pipeline, except under duly justified circumstances.