S.L. 382.4 Art. 8Electronic administrative documents.

(1) In the cases referred to in regulation 5 (1)(a)(i),

(ii), (iv), 5(b) and 5(4), the Commissioner shall forward the electronic administrative document to the competent authorities of the Member State of destination without delay:

Provided that when the Commissioner, in the cases referred to in these regulations, receives an electronic administrative document from a competent authority of another Member State, he shall forward it to the consignee where the consignee is an authorised warehouse keeper or a registered consignee.

(2) Where the excise goods are intended for an authorised warehouse keeper in Malta, the Commissioner shall forward the electronic administrative document directly to him.

(3) The consignor shall provide the person accompanying the excise goods, or where there is no person accompanying the goods, the transporter or carrier, with the unique administrative reference code. The person accompanying the excise goods, the transporter or the carrier shall provide that code to the competent authorities upon request throughout the movement under an excise duty suspension arrangement. The Commissioner, throughout the movement of the excise goods under an excise duty suspension arrangement, may request the presentation of a printed electronic administrative document or any other commercial document.

(4) The consignor may cancel the electronic administrative document, using the computerised system, so long as the movement has not initiated under regulation 6.

(5) The consignor wanting to cancel the electronic administrative document as referred to in sub-regulation (4) shall complete the fields of the draft cancellation message and submit it to the Commissioner. The draft cancellation message shall comply with the requirements set out in Table 2 of Annex 1 of Part H of the Sixth Schedule to the Act.

(6) The Commissioner shall carry out an electronic verification of the data in the draft cancellation message, and where these data are valid, the Commissioner shall:

(a) add the date and time of validation to the cancellation message;

(b) communicate that information to the consignor; and

(c) forward the cancellation message to the competent authorities of the Member State of destination:

Provided that when that data is not valid, the consignor shall be informed without delay.

(7) When the Commissioner receives a cancellation message as mentioned in this regulation, for excise goods whose place of destination is Malta and the consignee is an authorised warehouse keeper or a registered consignee, the Commissioner shall forward the cancellation message to the warehouse keeper or consignee as the case may be.

(8) During the movement under a duty suspension arrangement, the consignor may, using the computerised system, change the destination or the consignee of the excise goods to one of the destinations referred to in regulation 5(1)(a)(i), (ii), (iii) or (v) or where applicable, in regulation 5(4). For that purpose, the consignor shall submit a draft electronic change of destination document to the competent authorities of the Member State of dispatch using the computerised system.