ACT No. X of 1985 AN ACT fu. rther /(i amend me ImpOrl DUlil!ls Act, 1976.

(!.S.)

CuMELO SoiEMBRI

Acting Pmident

10th J uly, 1985

ACT No. X of 1985

AN ACT fu. rther /(i amend me ImpOrl DUlil!ls Act, 1976.

BE IT ENACTED by the President, by and with the ad~ice and

consent of the House of Rcprescnlativ,",s, in this pre.'\ent Parliamem

assembled, and by the authority of the same, as follows;-

I. (1) This Act maybe cited as the Import D uties(Amendment)

(No. 2) Act, 1985, and shall be read an d const rued a.~ one with the

Import D uties Act, 1976, hereinafter referred 10 as "[he principal Act".

(2)

This Act, other than paragraphs (a), (b), (c) and (e) of

section 5 and section 6 thereof shall be deemed to have come into force

on 3rd May, \985; and paragraph (b) of section 5 thereof shall come into

force on such date as the Min ister responsible for CU,lomS may by notice

published in the Gazette prescribe.

( l) Dan I-All jista' jissejjah l-Atlla' J-1985li jemenda I-All

dW3r id-Dazji ta ' Importll2Zjoni (Emenda Nru. 2). u ghandu jinqara u

jiftie hem haga wahda ma' j·Au ta' H976 dwar id -Da~ji ta' lmpor-

ta7-zjoni , hawnhekk itjed 'il quddiem imsejjah " I-All prineipal;".

(2) Dan I-An, barra mill-paragrafi (a), (b), (c) u (e) ta '

l-artikolu 5 u J·artikolu 6 tieghu ~handu jilQies 1; beda jschh fit-) ta'

Mejju, 1985; u J-paragrafu (b) ta' l-artikolu 5 tieghu gl'lalldu jibda

jsehh rdik id-data li I-Ministru responsabbli ghad-dwana jista' jippres-

krivi b 'awit ippubblikat fil-gazzetta.

2,. Fit-tifsira ta' ";I-Komrnunita" li hemm n-artikolu 2 ta' I-An

principal; minnufih wara I-kliem, "Ji minn imien ghal tmien jistgl'lu jkullu

mcmbri tal-Kommunitll," ghandhom jidhlu I-kliem "u 1i ghalihom jap-

plikaw:o:i ftehim bejn il-Kommuni t:' U Malta".

In the definition of ··the Community" in section 20f the princi-

pal Act immediately after the words "may from time totime be members

of the Community" there shall be in sert~d the words "and to which

agreement betwee n the Community and Malta applies"

Immediately after subsection (2) of section 18 of the principal

Act there shall be inserted thc following new subsection

"(3) No import duty Shall be leviable on goods destroyed in

accordance with the provisions of subsectioo (2) of this section ....

Immediately after se<:lion 18 of the principal Act there sball be

::::<110., ISA added the following new section

I BA . ( I) No impo rt dUly shall be remitted eithe r in

whole or in part on any shortage of goods, whether of inleT-

[<><lOO ,hO". nals of packages, or of whole packages, whatever is the cause

of such sho rtage.

(2) Import dU ly is, however, remitted where the

shortage con sists of whole packages of goods and the owner of

such goods furnishes evidence to the satisfaction of the

Comptrolle r of Cusloms -

(i) in respect of goods other than goods

imported in containers or on commercial road vehicles,

that such packages had not been discharged from the

importing vesse l; or

(ii) in respect of goods imported in co ntainers or

on commercial road vehicles, thal such packages had not

bee n loaded in the container or on the commerdaJ road

vchidc; or

(iii) that such packages had bun deposited

ei th er in a Govemment warehouse or a warehouse or

pla ce of security appointed by virtue of the provisions of

subsection ( l) of section 27 of the Customs Ordinance

but are not produced at the request o f an officer of the

Customs.

(3) The provisions of the foregoing subsection

shall not apply 10 goods deposi ted in a warehouse or pl ace o f

security appointed by virtue of the provisions of subsection

( I) of section 27 of the Customs Ordinance for the excl usive

depos it of goods belonging to a sJXcificd pcrwn.

(4) A request for the remission of impon duty

shall be submitted in writing to the Comptroller of ClIlitoms

not later than two years from the date of payme nt of such

duty.

(5)

For the purposes oflhissection-

"container" ' means an article of transport equ ip-

ment ( lift-van, mo~able tank oeOlhe r simi lar structure)

(i) fully o r partially e nclosed to co nstitute a

compartment intended for containing goods;

(ii) of a permanent character and accordingly

strong enough to be sui ta ble for repeated use;

(iii) spcdally designed to facilitate the transpor t

of goocJs by one or more modes of transport without

in terme diatu re loading;

(iv) designed for ready handling, particularly

when being transferred from one mode of transport to

,mother;

(v)

designed to be easy to fill and to empty; and

(vi) having_.an internal volume of onc cubic

metre or mo re;

"road vehicle" meansa power driven road vehicle

ana any traiter or semi- trailer desig~d to be coupled

thereto. ".

s.

The First Schedule to the principal Aet shall be amended as

follows

(a) in the first, second, and third columns respectively,

immediately al the end of heading number 20.02 there shall be AO

inserted the note in the First Column and the figures in respect

thereof in the Second and Third columns as follows

Seoond

",.."

FiBlColurnn

·'NOIe to (B) and (D)

o

0";

For industrial production .. ... ... .

(b) for heading number 39.m in the First Column and for the

figures in respect thereof in the Second and Third Columns there

shall be substituted respectively the heading shown in the First

Column and the relative word~ shown in the Second and Third

Columns hereunder

CoI.m.

Column

"39.07 Articles of materials of the kinds

dcscribed in headings Nos. 39.011039.06.

(A) Listed articles for local industries, other

than caps fatting within sub-heading (B) of this

o

o

heading ...................... ........................ ... .... .

(B) Caps (pilferproof) approved by the

Comptroller of Customs under the provisions of Ihe

Excise Duty (Crown corks and Non·alcoholic

,,,

concentrates) Ordinance, 1961 for sealing bottles

containing artificial spa water ................. .. ....... .

'"

per cap

per cap

(C)

Other ........................................... .

23";

(c) in the first column under heading number 84.15 for the

words "Note: For industrial prodoction and agricultural uso·, there

shall bc substituted the words "Note: For industrial production,

agricultural and fishing use.";

(d) for heading number 84.53 in the lirst column and for thc

figures in respect thereof ih thc second and third columns there shall

be substituted respectively the heading shown in the first column

and the relatlvc figures shown in the second and third columns

hereunder

~,

FinlColufIIn

Column

column

"84.53 Automatic data processing machines

and units thereof; magnetic or optical rcadeTS,

machines for transcribingdala onto data media in

coded form and machines for processing such data ,

not elsewhere specified or included

(A) Computers which can be used

independently as multi-user machines ... ..... .. .... .

Peripheral s .. " .......... , ...... ... ... .

(C) Others ... ........ ..... .. ..... ... ... .. ... ........ .

8;

l6

(c)

In sub-headingnumbcr87.02:-

(i) sub-heading (B) in the first column and tbe figures

rela tive thereto in the second and third columns and the

relative note in the fourth column shall m, renumbered sub-

hcading(C);

(ii) immediately after sub-heading (A) thereof there

shall be inserted the new sub-heading (8) shown in the first

column and the relative figures shown in the seeond and third

columns hereunder

Second

Third

CGlumn

"(B) Vehicles of unitary (monocoque)

structure fined with engine and a body comisimg

only of Ihe driver's cab and the bare rear platform

imported for local completion into buses, trueks

40";

and vans ........... .. . ................. . .. ... .. ....... ... .... .

(f) the first column of sub-heading (B) of heading number

89.01 shall be amended as follows

0) in paragraph (b) thereof for the words "in paragraph

(a)" there shall be subst ituted the words "in sub-paragraphs

(I ), (2) a nd (3) of paragraph (a)" '; and

(iil in the proviso IherelO for tbe words "in favour of any

personrnentioned in paragraph (a) of this sub-heading" there

shall be $ubstituted the words "in bvour of any per!\On

mentioned in sub-paragraphs (1), (2) and (3) of paragraph (a)

of this sub-heading, or in favour of any company registered in

Malta other than a company mentioned in paragraph (b) of this

sub-heading."; and

(g) for heading nwnhcrs99.01 , 99.02, 99.03 and 99.06 in

the first oolumn and the figures and the note in respect thereof

in (he second, third and fourth columns there shall be

substituted respectively the headings in the first column and

the figures in respect the reof shown in the_second and third

columns and the notes shown in the fourth column hereunder

A

Note 10 TIll

"99.01

Paintings,

drawings

and

9!Wl{A),

paste)$, execu ted enti rely by hand (other

99.02(A), and

thhn industria! drawings falling within

99.OJ{A);

heading No. 49.06 and other than h.and·

painted or hand-deooratcd manufac-

The Director of

MU'lCul1l$ may

tured articles)

request !lie

(A ) Works of art (nol of the

produclion of a

commercial type) rccoenised as such by

certificate of

o authenticity in

thc:DirectorofMuseuffi$ . .. ... .... . ,_

2J

re~et ohuch

(8) Other .. ... .. . ... " .. . . " .

worksofart

99.02 Original engraving&, prints

i~rued by an

and lithographs

illlHitution

rcoogr>ised by

(A) Works of art (not of the

him or • local Or

commercial type) recognised as such by

o

fOJeipl

the Di rector of Muse ums . .. .. . . ......

(8) Other .. . .. _. . . . .. .. .. . .... . 37

recognised by

99.03 Original sculptures

and

him.

statuary, in any material

(A)

Works of art (not of the

comme rcial Iype) recognised as such by

o

the Director of Museums .. , ... . . ... _

(B) Other .. ..... .. .. ......... 37

99.06 Antiques

of

an

agc

No~W99J16

exceeding one hundred years

"The fact Ihat

(A) Being in their original state or

such antiques

else incorporating restorations which do

areotanaae

nOI substantially change their integrity or

exceeding one

o hundredye~rs

shape . . . .. . .... . ... ... ............

has to be

(B)

Other . . ...... . . . .. . . . ....

certified by tbe

Direetorof

MusclIID5.

11Ie Director of

MU'lCums may

requtslthe

production of a

cenificalC of

authenticity

showingaJSOlhe

pen:cma,e of

re<tonlion wo,t

carried 0111 , if

.ny. in rQIICCI

of sudlantiq ... «

iuued by an

inOlilulion

recognised by

him or by a local

or foreign

association of

antique dealers

recognised by

him,".

Sub-heading [J o f the Second Schedule 10 the principal ACI

sllall be amended as follows

(a) for the Maltese lext of item (q) thereof there shall be

substituted the follow;nj!;

"(q) Bagalji laJ-passi ggieri, maghduda Ibies u hwejjeg

personali, uuti, li I-Kontrullur tad-Dwana jkun sodisfal1 li

jkunu mahsuha ghaU-uiu personali taI- passiuieri, ildaeskluii

anni lan-nar u arm; ta' kull xorta;"; and

(b) in items (11) , Cv) and (w) thereof for the words "Sound

recordings" wherever they occur there shall be substituted the

words "Sound and video recordings" .

Passed by the H ouse o fRepresenlatives al Sitting No. 264 of the 3rd July , 1985.

D ANIEL MICAl LEF

Speaker

C. MIF:SUD

Clerk to the House of Representatives

. . . , . . . . -_ ..... ,., . ..... 1., _ -. _ """'... . . . Jr_

- ._..-¥a

.. ooI~_

1CadJo.

........... . , ...

T..,.nI

Pt;"" '"

Pta.; '" _

(I) Ebda dazju [a' irnportazzjoni ma ghandu

jilnaqqas la ghal kollox u lanqas fparti fuq xi nuqqas la'

oggctti sew jekk ikunu miU·gcwwieni ta' kollijiet jew fkolli-

j ict ~hah, tkun xi tkun ir-raguni ghal dak in-nuqqas.

(2) ltda d-dazju ta " imporlazzjoni jitnaqqal;

meta n-nuqqas ikunu kollijict sl'tah ta' oggclli u sid daw!.

I-oggclli jgib provi ghas-sodisfazzjon tal-KontrulluT tad-

Dwana -

(i) dwar oggelti li ma jkunux oggctti mportati

fcolllainers jew fveuuri tat-triq kummt:rejali, li dawk

il-koHijiet ma nl!attewx mill-bastiment li jkun qed jim-

porta; jew

(ii) dwaroggetti mportali fcon/aillefs jew fvet-

tun tat-triq kummerejali, li dawk il-kollijiet ma kienu x

tghabbew fit-COn/oilier jcw fuq it-vcnura tat-triq kum-

mcrejali; jew

(i;;) h da~k il-koJlijict kicnu gcw dcpo:titati jcw

fmahicn tal-Gvern jew fmah±en jew post ichor la'

sigurta stabbilit bis-sahha tad-dispoiizzjonijiet tas-sub-

ani ko!u (I) la' l-arti kolu 27 ta' l-Ordinanza tad-Dwana

iida li ma gcwx prodoni fuq !alba ta' l-uffi~jaJ tad-

Dwana.

(3) Jd-dispoiiujonijiet

tas-subanikolu

ta'

qabel dan ma japplikawx ghal oggetti depotita\i fmaht.en jew

fpost ta' sigurtil. stabbilit bi§-sahha tad-dispoi:izzjonijiet tas-

subanikolu (I) ta' I-artikolu 27 ta' l-Ordinanza tad-Dwana

ghad-depoiitu esklutiv la' oggetti Ii jkunu ta' persuna spec;-

fikata.

(4) Talba ghat-tnaqqis ta' dazju ta' importaz-

zjoni ghandha ssir hll-miktub lill_ Kontru llur tad-Dwana mhux

iktar lard minn sentcjn mid-dala tal-bIas ta' dak id-dazju.

(5)

Ghall-finijiet ta' dan l-artikolu-

"'COlllailler" tfisser oggett ta' taghmir tat-trasport

(fiJi· van, movable tallk jew stru ttura ohra simili)

(i) magliluq glial kollox jcw fparti biex jagl'lmel

kompartame nt mahsub li fih iiomm oggclti;

la' xorta permanenti u ghalhekk b'sahha

(ii)

biue jjed bie" ikun jista' jimuia darba wara I-ohra;

(iii) rnaghmu! apposta bicx jiffatilita I-Irasport

la' oggctti b'mczz wiehed;cw iktar la' Irasport minghajr

ma jerga' jilghabba fi triqtu;

(iv) maghmu! ghat manigg hiHesl, b'mod par·

tikolari mcta jkun trasfcrit minD me72 la' Irasporl ghal

iehor;

(v) maghmul biex ikuD Jista' jimleta u jilballai

b'mod [acli; u

(vi)

li jkollu volum intern ta' melro kubu jell'

ik lar.

"vctlum lal-triq msser vel1ura taHriq li lithad-

de m b'qawwa mek kanika u kull karrclla Jew semi-karreUa

maghmula b;ex lilqabbad maghha,",

S. L-Ewwel Skeda li tiDsab ma' I-An prinCipali ghandha ligi

emendata kif gej

(a) fI-cwwel, fit-ticni u fiH ielel kolonna rispettivamcnt

minnufih fit-tarf la' I-intestatura numru 20,02 ghandhom jidhlu

n-nota fI-Ewwel Kolonna u l·figuri rc1attivameDt ghaliha fit-Tieni u

fit-Tiele! Kolonna kif gej

t·E""""l Kalonna

It·T .... i

h : rielo'

Kolorul.

KoLm ...

"Notagbal (B) u (D)

Ghal prodU:z2joni ndustrijali , ., , , ., , , ,., , , , 0

0";

(b) mint10k I-intestatura numm 39,07 li hemm fI-EwweL

Kolonna u mint10k il-figti ri rispelti vamen! ghalihom fit-TieDi u

fit-Tiele t Kolonna ghandhom jidhlu rispeltivament I-intcstatura

murija fl-E wwel Ko[onna u I-klicm relatt;Yi murija fit·TicDi u fit·

Tielet KoloDna ta' hawD taht

L-Ewwel KoLmn.

"39.07 Oggetti la' materjali taHlorta

deskritti fi -iDtestatu ri Nri 39.01 sa 39.06

(A) Ogge tti elenlcati gball-induslrji 10-

kali, barra minn caps li jaqgbu laht is-.sotto.

iDtestarura (8 ) ta' din I-inlestatura . . .......

(B) Caps (pilfuprooj) approvali mill-

Kontrullur tad-Dwana taht id-dispoiizzjoni-

jiet ta' 1-0rdinanza ta' 1-1961 dwar Dazj u \as.

Sisa fuq Crown Corks u Koncenlrati Mhux-

alkoholiki ghas-sigill ta' flixkun li jkun fihom

ilma spa artifitjaJi ....... . ................

ku[]cap

kull cQP

(C)

Ohrajn . ............... .. ..

23";

(t) fl-ewwel kolonna taht Hntestatura Dumm 84.15 minflok

il-klicm "Nota: Gha ll-uiu induSlrjali u ghall-biedja" ghandhom

jidhJu l-klicm. "Nota: Ghal uiu ta' produzzjoni ndustrijali, ta'

biedja uta' sajd."

(d) minflok !-inteslatura numru 84.53 li hemm fl-ewwcl

kolonna u minRok il-figuri refattivament gI'Ialiha fit-lien; u fi t-tide\

ko lonna gh andbom jidhlu rispettivarncnl I-intestatura murija fl .

ewwcl koloooa u Higuri relattivi murija fit-tie ni u fi t-liele! kolonna

la' hawn tallt

[..E ...... I Kolon."

11-11<"

I1·Tlo:Io.

KoIo.""

10;010 ....

"84.53 Makoi awtomati~i ghall-ippro-

Cessar lad.oata u !-unitajiel taghhoffi; ,tatU' s

manjetiti Je w ottic;, makni li jiuraskrivu

d·data fuq il-mcdja tad-data b'forma his-

simboli u makni ghall-ipprotessar la' dik id-

data, li m'humiex lron'ollra speeifikati Jew

inkluZi

(A) Computers li jistghu jintuiaw indi-

pendcntement bhala mak ni multi·~, ... . . .

(B)

Peripiltrais .. ..... .. . .... . .. .

2J)

(C) Ol\rajn ... . ..... . .... ..... .

8'"

(c)

fI-imestalura numru 87.02

(i) iNotto-intestatura ( B) li hcmm ft-ewwel kolonna u

I-kliem relattivi glial iha fiHieni u fiHie lct kolonna u n-nO la

relaniva fir-raba' kolonna gtland hom jigu renumerah bllaJa

solto-intcstaturll (C);

(ii) min nufih wara s-sotto-in t e~tatura (A) laghha

ghandha tidhol is-SOllo-in lcs tatura gdida (B) murija fl-ewwel

kolonna u l-figuri relattivi murija fit-lieni u fit-tielet kolonna ta'

hawn talit

L-Ewwel Kolonna

It-Tieni It-Tiel"'t

kolonna kolonna

"(B) Vetturi ta' struttura uni tarja

("U)/\ocoq~) Ii jkollhom maglihom makna u

body li jikkonsisti hiss fkabinaghas·sewwieq u

I-pjattaforma la' warn mingtlajr annar, impor-

tati bi ex jitkomplew lokalment fblHM, trak -

kijiet u vannij iet .. . ....... . ...... . ...... .

40"

L-ewwcl kolonna tas-sotto-intestatura (B) taht l-inles-

(f)

talura numru 89.01 ghandha tigi emendata kif gej

(i) fil-paragrafu (b) tagtlha minflok il-kllem "fit·parag-

rafu (a)" ' ghandhom jidlilu I-kliem "fis-sub-paragrafi (I). (2) u

(3) tal-paragrafu (a)" ' ; u

(ii) m-proviso ghaliha mintlok il-klicm "trasferiti III xi

persuna msemmija fi l-paragrafu (a) la' din is-sub-intcstatura"

ghandhom jidhlu I-kliem "trasferiti lil 1[i persuna msemmija

fis-sub-paragrafi (I). (2) u (3) tal-paragrafu (a) la' din is -sotto·

inteslatura, jew trasferiti Lil xi kumpannija re~tral a fMalta

barra minn kumpannija msemmija fiI-paragrafu (b) ta' din

is-sotto-intestatura. " ; U

(g) minflok I-inlestaluri numri 99.01, 99.02, 99.03 u 99.06 li

n.emm fI-.ewwel kolonna u I-figuri u n-noti rcla ttivamenl ghalihom

nt-tieni, fit-tielet u fir-raba' kolonna g1'landhom jidl'llu rispettiva-

ment I-intestaturi fI-cwwel kolonna u I-figuri rdatlivamcnt ghali-

horn murija fil-tieni u fit-lielet kolonna un-noli murija fir-raba'

kolonna ta' hawn taht

l -E""""I Kolon ••

11 ·11<1..

II· Roh.'

It·11<",

KoIOIl •• K<>i<>ov>a

Ko.,.,,",

"".

"99.01

Pi ttura, disinji u pas-

teHi, mahdumin kollha kemm huma

glial TN

bl-id ejn (minbarra disinji induslrjal;

W.OI(A),

li jaqghu t31'11 ]-intestatura Nru .

99.00(A)

49,{)6 U minbarr3 oggetti manifat·

turati li huma mping;ja bl-idejn jew

99.03(A)

dckorati bl-idejn)

Id·Direltur tal·

Mutcwijiet

(A) Oggetli ta' I-art; (mhux

ji$la' jillob

tax-xorta kummertjali) maghru fa

il-produzzj,,"i

bhala he kk mid-Direttu r tal-Mute-

o

o

ta' Certifikatla'

wijiet ....... ..... .. .

aW\entitit~

dwar dawk

(B)

01'lrajn .....

I-()~~eu la'l-art;

mallrug

99.02 Intitjonijict stampa ti u

minn

litografija originali

iSlilu zzjoni

magllrufa

(A) Oggeni ta' I-arti (mhux

mtnnu.J e w

tax-~orta kummcJtjali) maghrufa

assoeJazzjoni

bhala hck!': mid-Di rcttur tal·

o Iokalijcw

o

Muzcwijiet .... ..... . .... , .. , ..

barranija

(B) Ohrajn

la' negozjanri

la' J· ani

99.03 Skultura u slatwi origi·

magllrufa

na!i. ta' kull materjal

mtnnu .

(A) Oggcltl ta ' I-arti (mhux

tax-rorta kummertjali) maghrufa

bhala hekk mid-DircHur tal-Muk-

o

o

wijlet

(B)

Ohrajn

99.06 Antikitajiet li jghoddu

NOla glla\

itjed minn mitt sena

TN99 .06

J\.fatt illi

(A) Li jkunu fI-istal originali

anliki lajiel

tagl'lhom Jew 1; jinkorporaw restawr

btlal dawn

li ma jbiddilx 5Oslanzjalrnenll·inlcg-

iglloddu itjed

o

rita u I-forma taghhom .. , " , . _

minn

mitt S<' na

jrid jigi

terlifikal

mid· Direllur

lal-M\l!clVijiel

ta' MJlla.

Id-Direllur

(S) Otlrajn .. .

tal-Mut"wijic\

jista' jitlob

il-produzzjoni

la' ~nifikat la'

awtenti~it~ li

juri wl:ol1

il ·per~enlagg

la' xog!lolla'

,esraWT 1i jlmn

sar,

jekk ikun sar,

dwardawk

]-antikitai!et

mahruga l'II;nn

iSli luzzjoni

magl'lIufa minnu

jr.w minn

assocja:z<:joni

lohU je'"

balTanija ta'

ncgo7jantita'

I_antikitajiet

magllrufa

m;nnu.".

6. !s-sotto·;ntestatura 11 tat-Tien' SkOOa li tin sab nul' I-All prinCi-

pali ghandha ligi emendata kif gej

(a) . minflok il -test Malti tal-partita (q) tagh ha gtlandu jidhol

dan If 8cf

(q) Bagalji tal-passiggieri,. maghduda Ibies u hwej}eS

personali, uiali, li I-KontruUur lad-Dwana jkun sodisfatt Ji

jkunu mansuba ghall-uiu personali,tal-passiggieri, itda esklU±i

arm; tan-oar u armi ta' kull Korta;"; u

(b) fil-partiti (u), (v) u (w) taghha minnok il-kliem "Re~s­

trazz,ionijic l taJ-hoss" kull fejn jinsabu ghandhom jidliJu l-k[icm

"Registrazzjonijieltal-l'Ioss u tal ·video",

Mghoddi mill-Kamra tad-Deputali fis-$cdu(a Nru, 264 tat-) ta' Lulj .. , 1985,

DANIEL M1CALLEF

Speaker

C . MIfSUD

Skrit>an tal-Kamm tad-Deputati