The general guidelines for excise duties were outlined in a new Directive (2020/262) that was published by the EU Council on February 27, 2020. The Directive will replace the previous Excise Directive 2008/118 and will combine several amendments made to the previous Directive over the course of the previous years.
The Directive will introduce a few additional elements that are salient to the excise practice, most notably the introduction of a simplified administrative electronic document (e-SAD) for the movement of excise goods for which the excise duties are already paid in the country of dispatch.
The introduction of the new concept of certified consignee/consignor
Currently the Excise Movement Control System (EMCS) cannot be used for goods for which excise taxes had been paid in the Member State of dispatch (A). Instead, a paper document (Simplified accompanying document: SAD) was required to accompany the goods as proof of payment of excise duties in the nation of dispatch (A). The excise authorities in the nation of arrival (B) should be notified of the inbound shipment. The excise authorities used the SAD to declare that the items had arrived in Member State B, allowing the consignor to receive a refund of the excise duties paid in Member State A.
The transportation of goods for which excise duties have already been paid will now also be subject to an EMCS notification under the new Excise Directive. As a result, the Directive establishes the concepts of Certified Consignor (the sender of goods) and Certified Consignee (the receiver of the goods). Before shipping the goods, the Certified Consignee must set a guarantee for the excise duties he expects to receive and must pay the due excise duties upon delivery of the products.
The Certified Consignor will subsequently send an EMCS ('electronic simplified administrative document': e-SAD) notification. As with excise duty suspension transportation, this will create a movement reference number (MRN) that the transporter of the goods must be able to give to customs authorities upon request during the movement. Following the closing of the e-SAD, the Certified Consignor will request a refund of the excise duty paid in the country of dispatch (A).
Authorised warehouse keepers and registered consignors/consignees may act as Certified Consignors/Consignees. For any other person/company, there is the possibility of obtaining a temporary certification for a specific shipment.
For registration for the Certified Consignor/Consignee Scheme kindly visit https://customs.gov.mt/bus/pdfforms-eforms or contact us on 25685200.
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Tibdil fil-proċess tal-moviment ta’ oġġetti tas-Sisa bit-taxxi mħallsa bejn il-membri stati hekk kif stabbilit mid-Direttiva l-Ġdida dwar is-Sisa tal-UE (2020/262)
Il-linji gwida ġenerali għad-dazji tas-sisa ġew deskritti f'Direttiva ġdida (2020/262) li ġiet ippubblikata mill-Kunsill tal-UE fis-27 ta' Frar, 2020. Din Id-Direttiva se tieħu post id-Direttiva tas-Sisa preċedenti 2008/118 u se tgħaqqad diversi emendi li saru lid-Direttiva preċedenti matul is-snin.
Id-Direttiva se tintroduċi elementi addizzjonali li huma importanti, l-aktar l-introduzzjoni ta’ dokument elettroniku amministrattiv simplifikat (e-SAD) għall-moviment ta’ oġġetti tas-sisa li għalihom id-dazji tas-sisa jkunu diġà mħallsa fil-pajjiż tad-dispaċċ.
Introduzzjoni ta’ kunċett ġdid imsejjaħ destinatarju/konsenjatur iċċertifikat
Bħalissa is-sistema tal-Excise Movement Control System ma tistax tintuża għal oġġetti li għalihom ikunu diġà tħallsu t-taxxi tas-sisa fuqhom fl-Istat Membru tad-dispaċċ (A). Minflok, dokument t’akkumpanjament simplifikat (SAD) huwa meħtieġ biex jakkumpanja l-oġġetti bħala prova tal-ħlas tad-dazji tas-sisa fil-pajjiż tad-dispaċċ (A). L-awtoritajiet tas-sisa fil-pajjiż riċiventi (B) kienu jiġu nnotifikati bil-kunsinna u l-awtoritajiet doganali jistampaw l-SAD biex jiddikjaraw li l-oġġetti kienu waslu fl-Istat Membru B, u sussegwentement jinfurmaw lill-konsenjatur sabiex ikun jista’ japplika għal rifużjoni tad-dazji tas-sisa mħallsa fl-Istat Membru A.
It-trasport ta' oġġetti li għalihom diġà tħallsu d-dazji tas-sisa issa se jkun ukoll soġġett għal notifika bl-EMCS taħt id-Direttiva tas-Sisa l-ġdida. B'riżultat ta' dan, id-Direttiva tistabbilixxi l-kunċetti ta' Konsenjatur Ċertifikat (il-mittent tal-merkanzija) u Destinatarju Ċertifikat (ir-riċevitur tal-merkanzija). Qabel tintbagħat il-merkanzija, id-Destinatarju Ċertifikat għandu jistabbilixxi garanzija għad-dazji tas-sisa fuq il-kunsinna li jkun mistenni jirċievi u għandu jħallas id-dazji tas-sisa dovuti mal-wasla tal-kunsinna msemmija f’Malta.
Il-Konsenjatur Ċertifikat sussegwentement għandu jibgħat notifika bl-EMCS ('dokument amministrattiv simplifikat elettroniku': e-SAD). Bħal ma jsir fit-trasport ta’ prodotti taħt sospensjoni tad-dazju tas-sisa, b’dan l-E-SAD jinħoloq numru ta' referenza tal-moviment (MRN) li t-trasportatur tal-merkanzija jista’ jipprovdi lill-awtoritajiet doganali jekk mitlub waqt il-moviment. Wara li i-dazju tas-Sisa u taxxi oħra dovuti f’Malta jkun imħallsa, jsir l-għeluq tal-e-SAD sabiex il-Konsenjatur Ċertifikat jkun jista’ jitlob rifużjoni tad-dazju tas-sisa mħallas fil-pajjiż tad-dispaċċ (A).
Operaturi ta’ mħażen li jżommu prodotti taħt sospensjoni ta’ taxxi u konsenjaturi/destinatarji reġistrati, jistgħu jaġixxu bħala Konsenjaturi/Destinatarji Ċertifikati. Għal kwalunkwe persuna/kumpanija oħra, hemm il-possibbiltà li tinkiseb ukoll ċertifikazzjoni temporanja għal trasferiment speċifiku.
Sabiex tirreġistra għall-Iskema ta’ Konsenjatur/Destinatarju Ċertifikat ġentilment mitlub iżżur https://customs.gov.mt/bus/pdfforms-eforms jew ikkuntattjana fuq 25685200.
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