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S.L. 382.4 · General Arrangements For Excise Duty (S.L. 382.4)

S.L. 382.4 Art. 7Draft electronic administrative document.

In KraftAmtlicher Text

(1) When excise goods are moving under a duty suspension arrangement and are dispatched from Malta, the consignor shall submit to the Commissioner a draft electronic administrative document, no earlier than seven (7) days before the date indicated on that document as the date of dispatch of the excise goods concerned, by using the computerised system.

(2) The Commissioner shall carry out an electronic verification of the data in the draft electronic administrative document and when this data is not valid, the Commissioner shall inform the consignor without undue delay:

Provided that when the data is valid, the Commissioner (COUNCIL DIRECTIVE (EU) 2020/262)

shall assign to the document a unique administrative reference code and shall communicate it to the consignor.

(3) The draft electronic administrative document and the electronic administrative document to which an administrative reference code has been assigned in terms of sub-regulations (1) and

(2) shall comply with the requirements set out in Table 1 of Annex 1 of Part H of the Sixth Schedule to the Act.