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

Содержание

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