S.L. 382.4 Art. 5Movement of excise goods under a duty suspension arrangement.

(1) Excise goods may be moved under a duty suspension arrangement between the following places within the territory of the Union, including where the goods are moved via a third country or a third territory:

(a) from a tax warehouse to:

(i) another tax warehouse;

(ii) a registered consignee;

(iii) the place where the excise goods leave the territory of the Union;

(iv) a consignee referred to in article 14(2) of (COUNCIL DIRECTIVE (EU) 2020/262)

the Act, when the goods are dispatched from another Member State;

(v) the customs office of exit where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447 which is at the same time the customs office of departure for the external transit procedure where provided for in Article 189(4) of Delegated Regulation

(EU) 2015/2446;

(b) from the place of importation to any of the destinations referred to in paragraph (a), when the goods are dispatched by a registered consignor:

Provided that for the purposes of this paragraph, "place of importation" means the place where the goods are when they are released for free circulation in accordance with Article 201 of Regulation (EC) No 952/2013.

(2) Save where importation takes place inside a tax warehouse, excise goods may be moved from the place of importation under a duty suspension arrangement only if the following is provided by the declarant or any person directly or indirectly involved in the accomplishment of customs formalities in accordance with Article 15 of Regulation (EU) No 952/2013 to the Commissioner:

(a) the unique excise number in accordance with paragraph (a) of Article 19(2) of Council Regulation (EU) No 389/2012 issued by the Commissioner identifying the registered consignor for the movement;

(b) the unique excise number under paragraph (a) of Article 19(2) of Regulation (EU) No 389/2012 issued by the Commissioner identifying the consignee to whom the goods are dispatched;

(c) if applicable, evidence that the imported goods are intended to be dispatched from Malta to the territory of another Member State.

(3) The evidence referred to in paragraph (c) of the previous sub-regulation shall be provided immediately whenever requested by the Commissioner.

(4) By way of derogation from sub-regulation (1)(a)(i) and

(ii) and (b) hereof, the Commissioner may, under the conditions which he lays down, allow excise goods to be moved under a duty suspension arrangement to a place of direct delivery, when that place has been designated by the authorised warehouse keeper or by the registered consignee other than a registered consignee with an authorisation limited in accordance with the proviso to article 10A(3) of the Act:

Provided that the authorised warehouse keeper or the registered consignee shall remain responsible for submitting the report of receipt referred to in regulation 10 to Part H of the Sixth Schedule to the Act.

(5) Sub-regulations (1), (2) and (4) shall also apply to movements of excise goods at a zero rate which have not been released for consumption.

(6) A movement of excise goods shall be considered to take place under a duty suspension arrangement only if it takes place under cover of an electronic administrative document process in accordance with Part H of the Sixth Schedule to the Act.