MT · S.L. 382.4
General Arrangements For Excise Duty (S.L. 382.4)
Sommaire
- Art. 1 Citation and scope.
- Art. 2 Applicability.
- Art. 3 Interpretation.
- Art. 4 Source of taxation.
- Art. 5 Movement of excise goods under a duty suspension arrangement.
- Art. 6 Beginning and end of movements of goods under a duty suspension arrangement.
- Art. 7 Draft electronic administrative document.
- Art. 8 Electronic administrative documents.
- Art. 9 Handling of the electronic administrative document for goods being exported.
- Art. 10 Special arrangements for movements of energy products.
- Art. 11 Formalities at the end of a movement of excise goods being exported.
- Art. 12 Unavailability of the computerised system.
- Art. 13 Fallback documents at destination or in cases of export.
- Art. 14 Alternative evidence of receipt and evidence of exit.
- Art. 15 Excise goods already released for consumption in another Member State and are moved for commercial purposes.
- Art. 16 Excise goods released for consumption in terms of regulation 8(1).
- Art. 17 Movement of goods released for consumption from one Member State to another.
- Art. 18 Report of receipt.
- Art. 19 Fallbackprocedure and recovery at dispatch.
- Art. 20 Fallback documents and recovery of data and report of receipt.
- Art. 21 Alternative proofs of receipt.
- Art. 22 Simplified procedures between Member States.
- Art. 23 Goods transferred in Malta via another Member State.
- Art. 24 Distance selling.
- Art. 25 Loss of excise goods during transport.
- Art. 26 Irregularity occurring or detected in Malta.
- Art. 27 Guarantee.
- Art. 28 Transitional provisions.