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Release of non-harmonised excisable goods originating from the European Union

Attn:  All Economic Operators

Release of non-harmonised excisable goods originating from the European Union

In consonance with the Department’s continuous efforts to modernise customs procedures to facilitate trade, with effect from Friday, 1st December 2017, all economic operators may opt not to present the import declaration prior to the issuing of the ‘gate pass out’ of non-harmonised excisable goods originating from the European Union:

• importers may choose to simply present an invoice/s against other related documents (e.g. clearance from other Departments) pertaining to that particular consignment, clearly indicating all items subject to excise duty;

• the Customs personnel at the respective stations are required to stamp the ‘gate pass out’ indicating that EU non-harmonised excisable goods have been declared, while forwarding the invoice/s and any other related documents to the Excise Section;

• subsequently, the economic operators are obliged to submit an import declaration in the National Import System (NIS) within forty eight (48) working hours from the time of issuing of the ‘gate pass out’.

Economic operators who do not comply with the above procedure are in breach of article 16 (i) and (j) of the Excise Duty Act (Chapter 382).

N.B.  This procedure applies only for non-harmonised excisable consignments moved to Malta from another EU Member State as cargo. It does not apply for accompanied excisable non-harmonised goods carried by passengers at the Airport or Seaport. It does not apply for excisable harmonised goods including tobacco products, alcohol and alcoholic beverages and energy products.



Alan Mamo                                                                                            Marisa Hewer
Director Compliance & Systems                                                           Director Excise