ACT No. VIII oll"-' AN A CT fll r/hl" IQ n>1rnd the Imf/on Dllliel A ct, Cop . 337.

J assenl.

(L .S.)

CENSU T J\BONE

President

18th Ma rch. 1994

ACT No. VIII oll"-'

AN A CT fll r/hl" IQ n>1rnd the Imf/on Dllliel A ct, Cop . 337.

BE IT ENACTED by Ihe Preside nL by and wilh [he advice and

conse nt of the House of Repl ese ntill i\,o;'s. in th is present Parliamen t

assembled . and by th e authority of the same. as fol1ows:-

I . ( I) This At ! may be cited as the Im pon Duties

(Ame ndment) Act . 1994, and shall be read and const rued as onc

with the lmpon Duties A t !. hereinallcr re ferred 10 as ·'the pri ncipal

A ce ,

T he follo wing pT<WiSl\) n~ u t Ihi~ A~ I ~h~ 11 corn!" in 10 force

(:!)

as fo ll(I"" 5

(a) the provisions ofp~r~gr~phs (3), (b) , (c), (d), (e) 3nd (t)

n f scClion Z shall ht' deemed 10 hnvc come mlO for\:,," un tlie 24lh

November. [993

theprovisiollS ofp3r3gr~phs (Il) . (h). (i ) . U). ( 1.;) . (I).

(b)

( m) . (n). (0). (p). and (q I of >'eclIon 1 shall cflme in 10 furce on I he

ISI Januilry. 199-'. ~ ",j

(c) the provisions of p~r3gr~phs ( 3) and (b) of ~ctio n J shall

c" me into force' on the I ~I Jul ~. IQ9-'.

dwar id-Daxji la' Importazzjoni, u ghand u jinqara u ubid"r. .. h~

I-All

jiftiehem haga wahda ma' I·An dwar id-Oazji la' Imponanjoni , K~. ll7.

hawnhekk iZjed ' il quddiem imsejjah kil·hgi principali" ,

(2) Id·dispoi:iujo nijicl li gtjj in la' dan I·A II ghandhom

jibdew isehhu kif ge;

m. (d), (c ) u

(aJ

id-di spo1iujoniji ct ts l-pangrafi (a ). (b).

(f) ta' I-artikolu 2 ghandhom juqiesu li Odew ischh u n·24 ta'

Noltembru, 1993

(b) id -di spoi i:u:jo nijie ttal -paragraft (g) . (h) , (i ) , U). (k ), (I),

( m). ( n) . (0). (p). u (q) t a' I·a n iko l u 2 ghandh om jibdc:w isc hhu fl-I

ta' Ja nna r. 1994: u

(t) id -d ispot i:u:jo nijiet tal-pa ragrafi (a ) u (b) ta ' I-an iko lu 3

ghandhom jibde w ise f'IP'Iu fl -Ita' Lulj u. lm.

The First Schecuk to the principal AC'1 shall be- amended liS

follows

(3) for the N3tion~1 Note to Ch~pter 1 there slwll be

substituted the following new N~ tion~l Note

"NATIONAL NOTE

For dury purposes

Anintllls for brt't'ding purpost's, classifit'd under

headings Nos. 01 .01 , 01 .01, 01 .03, 01 .04 and 01 .06 when

imported accomfXlnied by ~digree certificatu 10 Ihe

salisfaclion of Ihe Director of Agriculture shall be allowed

f ree of imporr duty;

POU/lry, classified under heading No. 01 .05, of

improved strain , und so ct'rlified by the Director of

Agriculture, shall be allowed free of import dUly; and

Live illStclS, clossified under heading No. 01 .06,

imported for the biological control of pests, and so certified

by the Director of Agr;cwturt', shall be allo .... ed f rt'e of

il11portdulY. ~;

(b) in subheading 2208.10.91 , fOT the words and figures in

the first second and th ird columns th ere shall be substituted the

following

(firstcolumn)

(Second rolumn) (Third rolumn)

"- - - - or an alcoholic strength by volume nr,)\

exceeding 26% Vol ... .. ............... .... .. .. .. .. ..... 15c2per % Vol.

15eper % Vol.

per Itr

(c) in subheading2208. 10.92. forthe words and figures in the

first, $econd and third columns there shall be: substituted the

following:-

(First column)

(Second column ) (Third Column)

Of an alcoholic strength exceeding 26%

but not exceeding 45% Vol .......... ...... .. ........ . Lm3.99.0per IIr Lm3.94,O per lIT

(d) in subheadings 2208.20.10, 2208.40. 10 and 2208.90.10,

(or the words and figure s in Ihe first. second and thi rd columns,

there shall in each case be substituted th e following

(First rolumn)

{Second column) (Thinloolumn)

"- - - - Of an alcoholic strength by volume not

exceedi ng 26% Vol ................. ... ...... ........... 15c2 per % Vol.

I5c per % Vol.

per It r

(e) in subheadings 2208.20.20 and 2208.40.20, for the words

and figures in the fir$!. second and th ird columns there shall in each

case be: subs tituted the following

(n.s. Code

(Second

(fln1column)

column)

Number)

- - or an alcoholic strength uceeding 26%

but not exceeding 45% Va t ....... ........... ... ...... LmJ.99.0per ttr Lm3.94.0per ltT

(I')

fo r the words -- - - Of an alco ho lic strength exceeding

20% but not exceeding 45% Vot:- in th e fi rst column of the

unnumbered subheadi ng immediately following su bheading

2208.90.10, there shall be substi tuted the following

-- - - Of an alcoholic strength exceeding 26% but not

t xceeding45% Vot;-;

in subh eadings 8518.10.00. 85 18.2 1.00. 8518.22.00.

(g)

85 \8.29.00,85 18.40.00. SS 18 . .50.00 and 85 18.90.90. for the figures

- 72- and - 67" in the second and thi rd colum ns. Ihcr(" shall in ! 3ch

case De substituted the figu res -40" and - 30- respectively

( h) in subhcading.'l 85 19 .10.00. 8519.2 1.00, 8519.29.00,

5 19 .3 ] .00, SS 19.39.00. SS ] 9.40.00. 8.5 ] 9 .9\ .00 and 85 19.99.90. fo r

the figu res -n- and "67~ in the second and third columns, there

~ h a l1 in eae h ease be substittlled the figures "40·' and "30··

respectively;

(i) in subheadings 8520.10.00, 8520.20.00, 8520.31.00.

8520.39 .00 and 8520.90.90. for the figures '·n·· a nd ·'67"" in the

second a nd third colum ns. the re shall in each case be substituted

the figures _4{)M and -30" reSJlCctively;

(j)

in subh eadings 8521 . 10.00 and 852 ] .90.00. for the figures

'·n- and -67"" in the second and th ird columns. there shall in I.""aeh

ca~ be substitu te d the figures - 40'· and '·30" rc~ pective1y

(k) in subheadillgs 8525.2Q.lOa nd 8525 .30.90, fo r the figures

"1r and -61" in the second a nd th ird colu mns, there shall in e ach

case be su bstitute d th e figures ··40·· anll '·3(j'· reSp..!ct ive1y

(]) in su bheadi rog 8526.92,90. rUT the figUT O:S ··n·' and '·67"" in

the seconll and th ird col umns. there shall in each case be

s ubstituted the fi gures ··40" a nd ·'30·· respectively

( m) in subheadings 8521.11.00, 8527.19.00. 8."27. 21.00.

8521. 29.00,8527.31.00, 8527.32.00.l'l527.39 .00 and 11527.90.00. fur

the figu res -n- a nd "67"" in the second and thi rd col umns. there

shall in each case be sub:.I;lUted the figure~ .. 41) •• anll -30··

respecti ve ly

8529. 10. 11. 8529. 10. 12. K.~29.I O . 19 .

( n) in

for the figuro:s ··n·· and ··b7"" in the

8529.90.1\

.

second and third colum ns. th c re sha ll in each case be su bstituted

the figures - 40'· and ":.0'. respccli\·el y

(0) th e National Note to Chapter 87 shall be amended as

foll ows

(i) paragraph (2) shall be deleted; and

(ii) paragraph (3) shall be renumbered as (2) ;

(p) for headings 87.02, 87.03, 87.04 , 87 Jl6 and 87. 11 there

shall be substituted the (ollowing

(first column)

(H.S.Code

(""""

Numbtr)

column)

Mucor Vehldes rOt' the lramport of ten

or fIl()« persons, Including the driver

- With compression-ignition internal

combustion piston engine (diesel or

semi-dicscl)

___ Chassis filled with engine and cab

8702.10.10

for buses ..... ..... ................. ....... .. ..

- - - Vehicles of uni tary (monocoquc)

8702.10.20

~trllcture {illeu with engine and 11 body

consisting only of the driver's cab and the

bare rear platform ... ......... ........ .. .. . .

8702.10.90

--- Other

- Other

_ _ - Chassis filled wi th engine and ca b

8702.90.10

for buses .... .... ......... ... ................ ..

_ - - Vehicles of unitary (monocoque)

8702.90.20

structure fineu with engi ne and a body

consisting only of the driver's cab and

th e bare rear platform ............ ..... ... .

--- Othe r ...................................

8702.90.90

Motor cars and other motor ,·"hlcles

principally design~d for the transport

01 persons (other than thost of heading

No. 87.01). iocluding station wagons

andracingcars

_ Vehicles specially designed for

8703. 10.00

tra ve lliong on snow; golf cars and

similar vehicles ........ .. .................. ..

- Other ve hides. with spark·ignition

internal combustion reciprocati ng piston

engme

__ Of a cylinder ca pacity nol exceeding

1(XW)cc

A

(Firsl column )

(Second

(Third

(H.S.Code

Number)

column)

column)

- - - Ch:lSsis fi lled wi th engine and cab

8703 .21. \0

Vehicles of unitary (monoeoqu e)

8703.2l.20

slructure filled with engine and a body

consisting only of the driver's cab and

the bare rear platform .. . ... . .. . .. . ... . . ...

- - - Other

--- - New

8703.2 1.91

-- - - Other ... . .... ........ ........ ..... .. .

8703.21.99

but not less

but not less

than Lm535

thall Lm325

pe r vehicle

pcrvehicle

- - Of a cyli nder capacity exceeding

10000c but not exceeding 1500cc

- - - Chassis fitted with engine and cab

8703.22. 10

- - - Vehicles of unitary (monocoq ue)

8703.22.20

st ructure fitted wi th engine and a body

collsistin g only of the driver's cab and

the bare rea r platform .. ...... . . ..... . .. . . .

- - - Other;

- -- -New

8703.22.91

- - - - O ther ... ....... . .. .. . .. .... . .... . . .. .

8703.22.99

bu t not less

but not less

than Lm825

than Lm500

per vehicle

per vehicle

- - Of a cylinder capacity exceeding

1500cc but not exceeding3OOOcc;

- - - or

a cylinder

capacity

nO!

exceeding2OOOce

- - - - Chassis fitted with engine and

8703.23.1 1

cob

- - - - Veh icles ofunitary{monoeoque)

8703.23. 12

structure filled with engine and a body

consisting only of the driver'S cab and

the bare rear platform .. .. .. .... .......... .

- - - - Other vehicles, new .... . .... . ... .

8703.23.18

A

(Th ird

(Se<:ond

(H .S. Code

(First column)

column)

Number)

column )

8703.23. 19

- - - - Other veh icles, used .. .... . .. . ... .

but not less

but not less

thanlml520

than Lm910

per ve hicle

pe r vehicle

- - - Of a cylinde r capacity exceeding

2CXX>cc

- - - - Chassis fitted with e ngine and

8703.23.9\

"b

8703.23.92

- - - - Vehicl es of unitary (monocoque)

structure fitted with e ngine and a body

consisting only of the drive r' s cab and

th e bare rear platform ... . ..... . .... . .... . .

8703.23.98

- - - - Other vehicles, new

- - - - Other ve hicles, used

8703.23.99

but not less

but not less

thanLm2500 than Lm1430

pe r vehicle

per vehicle

- - Of a cylinder capacity e xceeding

3000cc

8703.24.10

- - - Chassis fitted with engine and cab

8703.24.20

- - - Vehicles of unitary (monocoque)

structu re fitted with engine and a body

consisting only of the driver's cab and

the ba re rear platfonn ...... .. . ...... .. .. . .

- - - Other

8703.24.91

-- -- New

8703.24.99

- - -- Other .. .. . .... . ....... . . .. .... . .... . .

but not less

but not less

than Lm3700 than Lm2200

per vehicle

per vehicle

- Other vehicles, with compreSSIOn-

ignition internal combustion piston

engine (diesel or semi-diesel)

- - Of a cylinder capacity not exceeding

1500cc

8703.31.10

- - - Chassis fitted with engine and cuh

A

(Thinl

(~

(t'iN!: coIUllln )

(H.S.Code

column)

coI"mn)

N"III,,"")

_ - - Vehicles of un itary (monocoq ue)

8700.3\.20

st ru(;ture fino:d with engi ne snd a body

eonsisting only of the drivcr·s cab and

lhe bare rear platform .......... ...........

___ Other

- - - - New .. ........ .. ....... ............. ..

8703.31.91

"

8703.3\.99

- - - - O the r ... ..... .................... .. ..

bu t not less

bUI nOlle5S

th:!n Lm825

LmSOO

per ve hicl~

per vehicle

_ - or a cylinder capacit) exceeding

15tJOcr but nOI ClIt"eeding2500 CC"

- - - or a cylinder capacity not exceed·

ing 2()()()C(

- - - - Chx+ fiu~ with engine and rub

8'7OJ.32. 11

____ Vehicles of unitary (muoocoqu~)

R703.32.12

struclUre fitted with engi ne and a body

con~isl i ng only of the dri ver·s cab and

"

the bare rear platform ... ............. .. . .

___ _ Olher vehiclcs. new

8703.32.18

- - - - Other ' ·ehicles. u~d · ............ .

8703.32. 19

bU I not less

hUlootless

Ihan Lm910

Ihan Lm1520

per vehicle

p.!r ' ·ehicle

___ Of a qli nder l'apacit)' ('xcco:din g

2000c:c

____ Olaui"l; fin~ with engine and cab

870J.32.91

- - - - Veh,cJes of unitary{mon<K'Oql.:e)

8703.32.92

stt"uc1nre fIlled ",·il h engine ~nd a hody

consisti n!l- only of the driwr·s cab and

the bare rear platform .......... ..... ..... .

- - - - Oth~r vehicles, new

8703.32.98

- - - - Other ' ·ehides. IISc!d · ........... .

8703.32.99

bill ootiC5S

but nOllus

Ihln LmZ500

Ih ~n I.ml43O

pe r \"c hick

per ,·ehiclc

- - Of a cylinder capacit y exceedinR

2S00cc

A

(Flntrol ... n)

(Suoad

(H.S.Code

mumD)

Number)

_ - - OIassis fined with engi ne and cab

8703.33. 10

- - - Vehicles of unitary (monOCOQ'II:)

8703.33.20

structure fin ed wilh engine and a t-ody

consistin g only of Ihe driver's cab and

the bare rear platfo nn .... .......... .. .....

- - - Other

---- New

8703 .33.91

- -- - Other ............................... .

8703 .33.99

but not less

but not less

Ihan Lm3700 Ihon Lm2200

per vehicle

per vehicle

- Olher

- - - Chassis fi tt ed wi th engine .lOd cab

8703.90.10

8703.90.20

- - - Vehicles of unitary (mo nocoque)

structure fined with engine and a body

consisting only of the drive r's cab and

Ihe bare rear platform ....... ... .. ........ .

- - - Other

8703.90.91

---- New

8703.90.99

---- Other .... ..... .... ................. ..

Motor " ~hlcle:s ror the transport orgoods

- Dumpe rs designed for ofr-highway

(N)

use

o

8704 .10.10

- - - Lighl dumpers ....... .................

- - - Olher

- - - - Ch~is filled with engine and cab

8704 .10.91

but not less

but oot less

than Lm760

Ihan Lm450

pe r \'ehicle

pen'ehicle

8704.10.99

-- - - Othe r ..... ........ ........... ....... .

but nOt less

but nOlless

Iha n Lm830

than Lm500

per ve hicle

per vehicle

- Olhe r. wi th w mpression.ignition

inlemal combustion piston C'ngi ne

(di esel or semi-diesel)

- - g. v. w. not exceeding5 tonnes

A

,,.

{First column)

(H.5.Code

(TWnI

tuh 7)

NUMber)

8704.21 .10

- - - ChilSSis fined with c ngiDe ' 00 cab

but not less

bul nollcss

than Lm4SO

th an Lm760

per vehicle

pcrvchide

- - - Vehicle of unitary (monocoquc)

8704.21.20

struc1ure fitled with cngine and a body

ronsisling only of the driver's cab and

the bare rear platform .................... .

bulootleu

bulnollcss

IhanLm4SO

than Lm760

pervehide

pc r vc hiclc

- - - Other

870UI.91

- - - - New

8704 .21.99

- - - - Othe r ......... ........ ............ ...

bUI nOl le55

but not less

than Lm77S

Ihan Lm465

per vehicle

per ve hicle

- - - g.Y.w. exceeding 5 lo nndi but not

exceeding 2Olonnel

87Q4.22. IO

- - - Chassis filled with engine and cab

but nollcss

but oolle55

Ihan Lm760

Ihan Lm4SO

per Yehicle

per vehicle

- - - Othe r

8704 .22.91

- - - - New

8704.22.99

--- - Other ... ..................... ........

bUI nllt I~s

but IIOlle5S

Ihan Lm900

than LmlS2S

per vrhiC'lc

per Y~h i de

- - g.Y.w . exceeding 20lonnes

- - - Chassis fined .... i th engine and cab

8704.23. 10

but nOl le"

bUI nolle"

than Lm975

than LmS80

per ve hicle

per vehicle

- - - Other

871.14.23.91

- - - - New .... ....................... .......

-- -- Ot her

"

8704.23.99

but nollcss

bu! not less

th an lml660

than Lm990

per yc htc]c

pc:r vehicle

A

\ 29

• d

(First column)

(11olnI

(5

(H .S.Code

coIllmn)

Number)

_ Other. with spark-ignition internal

rombustion piston engine

- - g.v.w. not exceedingS tonnes

_ - - Chassis fitted with engine and cab

8704.31.10

but not less

but not less

thanLm760

than Lm450

pcrvehiclc

per vehicle

- - - Vehicles of unitary (monocoque)

8704 .31.20

structure fi tted with engine and a body

consisting only of the drive r's cab and

the bare rear platform ................. ... .

but not Jess

but OOt less

than Lm760

than Lm4SO

per vehicle

pcrvehicle

- - - Other

--- - New ......... ....... .. ................

8704.31.91

---- Other ............................... .

8704.3\.99

but not less

but oot less

than Lmns

than Lm46S

pcrvehicle

per vehicle

- - g. v ..... . exceedingS tonnes

8704 .32.10

- - - Chassis fitted with engine and cab

but not ICS!>

but nOt less

than Lm760

than Lm4SO

per ve hicle

per V1: hide

- - Other

New

8704.32.91

"

8704 .32 .99

---- Other .... ..... ...... ............ .... . .

but no t less

but nOlless

Ihan Lrnl S2S

than Lm900

per vehicle

pervehide

- Other

8704.90. 10

- - - Chassis filled with engine and cab

- - - Vehicles of unitary (monocoque)

8704.90.22

structu re fill ed with engine and a body

consisting only of the driver'S ca b and

the bare rear platform .... ............... . .

- - - Other

--- -New ..................................

8704.90.91

A

(H.S. Code

(First coblmo)

(5

Number)

• '

7)

8704.90.99

- - - - O ther ....... ...... ..... .......... .. . .

but not less

but not less

thanLmI660

thanLm990

pe r ve hicle

per vehicle

Ch'"" ntted with er ....... for U. IDOtor

n .M

"dUde! cl beadlap Nos 87.0J to 87.05

- - - For buses. trucks . nd vans

-- -- Used ... .... ... ....... ....... ... ..... .

8706.00. 11

8706.00.10

- - -- New ............. .... ... ... ...... .... .

--- Other ...................................

8706.00.90

MotOl"Cydes (Indud1na mopeds) and

87. 11

cycles nlttd with an l uxiliary motor . ... 'ith

or without sMk-can

- With reci procaling inte m al combus-

lio n piSlOn engine of a cylinde r ca pacity

not exccedingSOcc

- - - Cycles fi tte d with an aux iliary

8711. 10 . 10

mOlor . .•.. .. .. . .. .. ... .. .. .... . .. .. . ... . .. ... ..

- - -Other .......... ... ......... .. .. .... .... .

8711.1 0 .90

b ut not less

but ootl ess

IhanLmSS

Iha n Lm33

per ve h iclc

pe r vehi cle

- With reci procati ng in ternal combus-

tion piston engine of a cylinder capaci ty

exce eding 50cc b ut not e)(cee di ng 2SOcc

8711.20. 10

- - - Cycles fine d wit h an auxili ary

mo to r .. . .. . .. .. .. .. . .. .. ... .. .. .. ...... ... ... . .

- _ - Ot he r

8711.20.91

- - - - With cy lin de r capaci ty exceedin g

5(k-c bu t no t excee d ing 125cc ..... ....... .

bu t no t less

bUI nOl len

th an Lm9S

than L mSS

per vehicl e

per ve hicle

87 11 .20.92

- - - - With q linder ca pacity e xceeding

l25cc b ut not exceeding 2SOcc . .. .. .. . .. .

b ut not le ss

b ut no t less

tha n Lm l SO

tha n LmBS

jX! r ve hicle

per veh icl e

A

l3l

(FirslmlVIIIII)

(H.S. Code

sn.

o

p

I

Number)

_ With reciprocating internal combus-

8711.30.00

tion piston e ngine of a cylinder capacity

exceeding 2SOcc but not exceeding 500cc

but not less

but no t less

thanLmISS

than LmIlO

per veh icle

per vehicle

- With recipiOcating inte rnal combus-

871 1.40.00

tion piston e ngine of a cylinder capacity

uc:ee<ling S(Xk:c but no( exceeding 800cc

but not less

but not less

than Lm240

tha n Lmt4S

per vehicle

per vehicle

- With reciprocating inte rnal combus-

871 1.50.00

tion pisto n e ngine of a cylinder capacity

e xceeding 800cc .. ........ ...... ..... ...... .. .

but no t less

but not less

thanLmSOO

thanLm300

p"Pvehicle

pe r veh icle

87 11.90.00

- O the r .. .... . .. ... .. .. .. . .................... .

22";

(q) for he ading No. 90.06 th ere shall be substituted the following: -

(H.S. Code

(Firstcotumn)

(Secooo

(Thlnl

Number)

column )

column)

Photoaraphlc (other than c!nemalova·

phlc) cameras; photographic flashl""t

appanlus and Rashbulbs othu than db-

cha~ lampsotheading No. 85.39

9006.10.00

- Ca meras o f a kind used for pre paring

o

o

printi ng plates o r cylinders .............. .

9006.20.00

- Cameras o f a kind used fo r reco rding

docume nts o n mi crofilm. microfich e or

o the r microfonns . .. . ... . .. .... . . ......... . .

9006.30.00

- Ca meras specially designed fo r unde r-

wate r use , for ae rial survey o r fo r me d ic·

al o r surgical e xaminations o f internal

o rgans: comparison cameras for forensic

o r criminological purposes ..... .. .... .. .. .

9006.40.00

- Instant print cameras

- Ot he r cameras

(Flrstcotumn)

(Second

(Third

""~)

cotumn)

- - Wi th a lhrough-the-kns viewfinde r

(singlelens reflex (SLR » . for roll fil m o f

a wid th not exceeding 35mm .............

- - Othe r. fo r roll fi lm of a width less

than 35mm ........ ......................... .. .

- - Other, for roll film of a wid th of

35mm ... ....... . ... ........................... .

-- Other .... .... ............................ .

- Photographic flashlighl appara tus and

flashbulbs

- - Discharge la mp ("electro nic") flash-

5

ligh t apparatus ... ........ ... . ............ .. ..

- Aas:hbulbs, flash cu bes and the like

- - - E lectrically ignited phOlo fl ash-

bul bs .... .. ... ................................ . .

2J

- - - Othe r ........ ........ .. ............... ..

30.5

-- Other .... . .................... ......... ..

30.5

- Partsanda'Xessories

- - For came ras

- - - Pa rts of came ras o f sub heading

o

o

No. 9006. 10.00 ............................. .

- - - Olher ............. ..................... .

30.5~

--O:her .. .... ..... .. ....................... .

J . Item 11 of the Second Schedule to the principal A CI shnll he

amended as follows

(a) for pa ragra ph lO); including the proviso. the re ~ h all be

substit uted the fo llowing

M(o) One pri vate motor·vehicle imported by a person

( husband a nd wife counting as o ne person for the purposes

he reof) wh o tr30 sfers his resid ence 10 Mall a s ubject to such

person sa ti sfyi ng the Comptroller o f Custo ms that

<i) he is in possession of a permit of residence

issued 10 him by the Government in te rms of s ubsection

( I) of section 7 of the Immigration Act (Cap. 217); and

(ii) the motor-vehicle has been in his ownership for

a continuous period of at least sill mon ths immediately

before the issue of the said permit, provided that customs

charges andlor rlSClll dlllrges to which such ve hicle is

normally liable have been paid eithe r in the country of

origin or in the countfy of departure and subje<:t to the

moto r-vehicle being imported within sill months of the

date of the said permit or of such person's arrival in Malta

to take up reside nce, whichever date is the later

Provided that, where any motor-vehicle imported as

aforesaid free of duty is sold o r disposed of by such person

for U$C in Malta, suc::h motor-ve hicleshall be deemed to be

taken o ut of bond at the time of suc::h sale o r disposal and

duty shall be payable thereon by the person who becomes

the owner thereof in ac::cordanc::e with the provisions of

section 4 of this Act";

(b) for paragraph (p), including the proviso, there shall be

substituted the follOWin g

"(p) One private motor-vehkle imported by a Mallese

migrant (husband and wife toun ting as one person for the

purposes hereof) who returns to reside in Malta, SUbject to

suc::h migrant sa tisfying the Comptroller of Customs that

(l) he has been residing outside Malta for an

aggregate of te n yean during the period of fifteen years

immediately preteding his arrival in Malta 10 take up

residenc::e; and

(ii) the motor-vehicle has been in his ownership for

a c::ontinuo us period oi at lea~t sil[ months immediately

before his arrival in Malta to take up resilienc::e, provided

that customs charges and/or fiscal charges to which such

vehiclc is normally liable have been paid either in the

cou ntry of origin or in thc coun try of departure and

subject to the motor·vehkle being imported wi thin sill

months of 5uc::h migrant 's arrival in Malta to take up

residenc::e

Provided that, where /lny mOlor-ve hicle im ported IIJl

aforesaid free of duty is sold or disposed of by such person

for use in Malta. such motor-vehi cle shall be deemed to be

taken ou t of oond at the time of such sale o r disposal and

duty shall be payable thereon by the person who becomes

the o .... ner thereof in 3ccordan~ with the provisions of

S«tion 4 of th is ACI ~.

4. PursuanllO section 12A of the principal Act , the new dUlY or

-~

"~~

increased rate of duly leviable in accordance with Ihis Act, shall be

-

-., Aft . """"

" of IIIIio

leviable on any goods in relation 10 which a perfect bill of e ntry has been

made but have nol been released up 10 the time of the issue by the

President of the relative Proclamation uooc r the Revenue Safeguard

Act, rel at ive to this Act.

Passed by the House of Representalives at Silting No. 238 of 7th March , 1994.

LAWRENCE GONZI

Speaker

R1CH .... RD J. CAUon

Cluk to the HOU.1e of RcpreunwtivCJ.

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