CUSTOMS ORDINANCE

CHAPTER 37

CUSTOMS ORDINANCE

To make better provision for the management and regulation of customs.

16th September, 1909

ORDINANCE VII of 1909, as amended by Ordinance VII of 1911; Government Notices: 128

of 1911, 384 of 1927 and 532 of 1933; Ordinance XLVI of 1935; Government Notice 470 of

1935; Ordinance IV of 1938; Government Notice 162 of 1938; and Ordinance XL of 1940.

Incorporating also ORDINANCES: VI of 1840, III of 1850 and IV of 1885.

This Ordinance was subsequently amended by Government Notices: 143 of 1952, 48 and

486 of 1957; Emergency Ordinance XIV of 1958; Ordinances: XVI of 1960, VI of 1961, XIII

and XXV of 1962; Legal Notice 4 of 1963; Acts: XX and XXXI of 1963, and XXXIX of 1965;

Legal Notices: 17 and 43 of 1966; Acts: IX and XXXIV of 1971, X of 1972, VI of 1973, XI, XLI

and LVIII of 1974; Legal Notice 129 of 1974; Act XXXV of 1975; Legal Notice 148 of 1975;

Act XXII of 1976; Legal Notice 152 of 1977; Acts: XIII of 1979, XXX of 1980, XIII of 1983,

XIX of 1985, XXXV and XXXVI of 1989, VIII of 1990, VII of 1993, XII of 2001, XIII of 2005

and XXXII of 200; Legal Notice 407 of 2007; Acts XXII of 2011 and V of 2012; Legal Notice

426 of 2012; and Acts III of 2013, XII of 2014, XIII of 2015, XV, XXXVII of 2016, XVI of 2017,

VII of 2018, VII of 2019, VIII of 2020, XVIII of 2021 , VII of 2022 and XII, XXVII, and XXXV

of 2023, XIII of 2024, IX of 2025 and Act III of 2026

The short title of this Ordinance is the Customs Ordinance.

(Article 62)

1. Tobacco.

2. Wines and spirits.

3. Firearms.

4. Ammunition.

SECOND SCEDULE

(Article 63)

The irregularities which are referred to in article 63(2) are

-

where the currency is not indicated or the correct currency is

not indicated in the customs declaration

-

when the transport fare of the goods is not indicated or is not

correctly indicated in the customs declaration.

-

in the case of an offence under article 62(p) of this

Ordinance

-

in the case of an offence under article 62(r) of this

Ordinance.

In this Ordinance, unless the context otherwise requires -

"authorised and empowered" means an official that has an identity card

issued by the Department of Customs and which shows the powers given

to him by the Commissioner by virtue of the provisions of the laws of

Malta and the European Union;

"breaking bulk" denotes any such alteration in the stowage of the

vessel’s cargo as would facilitate the unloading of any part thereof; the

staving, destroying, or throwing overboard of any part of the cargo; or the

opening of any cask or other package in which any part of the cargo may

be contained;

"Commissioner for Tax and Customs" (hereinafter referred to as the

"Commissioner") means the Commissioner for Tax and Customs, and

includes any other person having an express or implied authority to act for

the said Commissioner in carrying out the provisions of this Ordinance;

"computer" means any electronic device used for information storage

or retrieval and includes a mobile phone or any other electronic means of

information storage or retrieval;

"customs declaration" means the act by which a person indicates in the

prescribed form and manner the desire to place goods according to a

particular customs procedure;

"Customs official" means any official of the Department of Customs as

authorised and empowered by the Commissioner, by virtue of the relevant

legislation and includes any other person having an express or implied

authority to act for the said Commissioner in carrying out the provisions

of this Ordinance as authorised for this purpose by the applicable

legislation;

"duty" means any duty charged by the Commissioner for Tax and

Customs on imported goods and includes import duty, export duty,

agricultural duty, anti-dumping duty, countervailing duty and excise duty;

"duty due" means all the duty due on the goods and includes both the

duty which has been paid as well as the duty endangered;

"endangered duty" means the difference between all the duty due on the

goods and the duty which has been paid on the same goods;

"goods" means any article or articles of merchandise;

"government warehouse" means any such warehouse provided by the

Government for lodging goods therein for security of the duties due

thereon;

"imported goods" or "goods imported into Malta" mean goods

produced outside, and imported into or brought into, Malta and include

goods produced in Malta, exported therefrom, and afterwards imported

thereinto;

"importer" means any person having goods standing in his name on the

books of the customs department;

"information in a non-legible form" means information that needs to be

deciphered before being understood;

"master" or "master of a vessel" mean any person having the command

or charge of the vessel;

"place beyond the seas" means any place other than Malta;

"records" means any books, accounts, documents or other recorded

information, including information in a computer or information in other

non-legible form;

"tax" or "taxes" includes the value added tax;

"vessel" includes any open boat, open pontoon or other undecked

vessel, as well as any decked vessel;

"warehouse" means any place in which goods liable to duties, entered

to be warehoused, may be lodged, kept and secured.

Every person is obliged to present to the Customs official a

complete and correct declaration about his goods. Whosoever fails to

abide by this obligation, commits an infringement of the law, as provided

in this Ordinance and in other customs laws.

PART I

PROVISIONS RELATING TO IN-COMING VESSELS

(Article 62 and Article 62A)

The amendments that may be made in the declaration, as provided in

paragraph (iii) of the proviso to paragraph (m) of article 62, in paragraph

(iii) of the proviso to paragraph (r) of article 62 and in paragraph (iii) of

the second proviso to article 62A, are only those which amend

1. The origin of the good.

2. The freight of the good.

3. The constituent material of the good.

4. The insurance of the good.

Any other amendment in the declaration shall be deemed to tend to

make the declaration applicable to other goods, other than those originally

declared.

(1) No vessel arriving at Malta from any place beyond the seas,

shall enter any port in Malta other than the Grand Harbour, Marsamxett

Harbour or solely for the purpose of loading or unloading cargo or

containers as defined in article 20 of the Import Duties Act, Marsaxlokk

Harbour, save with the permission of the Commissioner.

(2) If any such vessel enters any such other port, the master shall on

conviction be liable to a fine (multa) of not less than two hundred and

thirty-two euro and ninety-four cents (€232.94) but not exceeding two

thousand and three hundred and twenty-nine euro and thirty-seven cents

(€2,329.37).

(Artikolu 62 u 62A)

L-emendi li jistgħu jsiru fid-dikjarazzjoni, kif provdut fil-

paragrafu (iii) tal-proviso għal paragrafu (m) tal-artikolu 62, fil-

paragrafu (iii) tal-proviso għal paragrafu (r) tal-artikolu 62 u fil-

paragrafu (iii) tat-tieni proviso għal artikolu 62A, huma dawk biss li

jibdlu

1. L-oriġini tal-oġġett.

2. L-ispejjeż tal-ġarr tal-oġġett.

3. Il-materjal kostitwenti tal-oġġett.

4. L-assigurazzjoni tal-oġġett.

Kull emenda oħra fid-dikjarazzjoni għandha titqies li qed tittenta

tagħmel id-dikjarazzjoni applikabbli għal merkanzija oħra barra dik

oriġinarjament dikjarata.

(1) It shall be lawful for the visiting Customs official to board

any vessel arriving at Malta from any place beyond the seas, on the arrival

of the vessel, or at any time thereafter; to stay on board until the vessel

shall depart from Malta, or shall have completely discharged her cargo; to

visit and inspect any part of the vessel, and to examine, mark, and secure

any of the goods on board.

(2) Whoever shall obstruct or attempt to obstruct the official in

boarding the vessel, or in staying on board, or in visiting or inspecting any

part of the vessel, or in examining, marking, or securing any of the goods

on board, or in carrying out any of his duties concerning such vessel or

goods; or whoever shall conceal any of such goods from the official, on

his inspecting any part of the vessel or examining any of such goods; or

whoever shall obliterate or alter any mark made by the official on any of

such goods; or whoever shall remove or render ineffectual, any fastening

or other security with which the official may have secured any of such

goods; or whoever shall fraudulently remove any of such goods which the

official may have marked or secured, shall be liable to a fine (multa) of

not less than two hundred and thirty-two euro and ninety-four cents

(€232.94) but not exceeding two thousand and three hundred and twenty-

nine euro and thirty-seven cents (€2,329.37).

(1) Saving any other permission of any authority which may be

required under any other law, no vessel in any harbour in Malta shall leave

her berth for whatever purpose except with the permission of the

Commissioner for Tax and Customs

Provided that the Commissioner may exempt from the

requirement of such a permission either individual vessels, or, by means

of a notice affixed to the notice-board of the department of customs and at

such Police stations as the Commissioner may decide, any class or classes

of vessels

Provided further that the Commissioner may at any time

withdraw, in respect of any individual vessel (even though belonging to an

exempted class) or of any class or classes of vessels, any such exemption

granted as aforesaid.

(2) If the master of the vessel, or his representative, shall contravene,

or allow or permit to be contravened, the provisions of this article, he shall

be liable to a fine (multa) of not less than two hundred and thirty-two euro

and ninety-four cents (€232.94) but not exceeding two thousand and three

hundred and twenty-nine euro and thirty-seven cents (€2,329.37).

PART II

R EPORT OF C ARGO

(1) (a) Without prejudice to any other obligation under any

other law, the master of every vessel, whether laden or in ballast, shall

inform the port authority about the vessel not later than the moment the

vessel enters Maltese territorial seas.

(b) Without prejudice to any other obligation under any other

law, the master of every vessel with goods, shall inform the port authority

about such ladened goods to the port authority not later than the moment

the vessel enters Maltese territorial seas. This obligation shall not apply

when the goods have already been declared to the Commissioner.

(c) Without prejudice to any other obligation under any other

law, the master of every vessel, whether laden or in ballast, shall make

due report of such vessel to the Commissioner, as the Minister may by

regulations prescribe, not later than the moment that the vessel berths,

moors or anchors in Maltese territorial waters. This obligation shall not

apply when the vessel has already made due report to the port authority

electronically. Information given under paragraph (a) or (b) does not fulfil

the obligation to make a due report under this paragraph.

(2) The provisions of sub-article (1) shall not apply to any vessel that

enters Maltese territorial waters solely to receive orders or take on board

stores for use of such vessel or when passing through territorial waters;

but if any such vessel does not depart within forty-eight hours after her

arrival, the master shall make due report of such vessel and of her cargo.

(3) At the time of making report, the master shall answer all such

questions relating to the ship, cargo, crew and voyage as shall be put to

him by the Commissioner or by the port authority or by other proper

officer.

(4) If the master fails to make due report, or if he shall present such a

report and the same is inaccurate in any material particular, or if he

refuses to answer or does not answer truly any question put to him as

aforesaid, he shall on conviction be liable to a fine (multa) of not less than

two hundred and fifty euro (€250) but not exceeding two thousand five

hundred euro (€2,500).

(5) All goods falsely described either in the report or in the bill of

lading shall be forfeited.

(6) All goods not duly reported may be detained by any Customs

official until so reported, or until the omission is explained to the

satisfaction of the Minister responsible for customs, and may in the

meantime be removed to a government warehouse.

(7) Without prejudice to any other obligation under any other law, the

provisions of this article apply also mutatis mutandis to any aircraft

entering the airspace of Malta and the pilot of that aircraft has the same

duties towards the airport authority as the master of a ship has towards the

port authority, as provided for in this article, and on conviction is liable to

the same fine (multa) if he is found guilty of non-fulfilment of these

obligations.

(8) In this article, the word "aircraft" means any aircraft flying, or

intended by the operator to fly, for the purpose of aerial work.

Without prejudice to any obligation under any other law, any

person who comes into possession of declarable items which have not

been declared and which have been found in Maltese territorial waters,

shall immediately make due report of such items to the port authorities or

to the Commissioner, and failing this will be liable on conviction to the

punishment provided for in article 6(4).

(1) No such goods shall be landed except with the authority of

the Commissioner and in the presence of a Customs official, and that such

goods shall not be unshipped or landed except in accordance with the

provisions of this Ordinance or of any other law in force for the time

being, respecting the unshipping, transshipping and landing of goods, and

that such goods shall be landed at and deposited in such places as the

Minister responsible for customs may from time to time, by regulations

under this Ordinance, approve, there to remain until due entry of such

goods, and that until due delivery thereof from such place, the same shall,

for the purposes of this Ordinance, be deemed to be on board the

importing vessel

Provided that the deposit, custody and delivery of goods so

landed shall be conducted in accordance with any regulations which may,

from time to time, be made by the Minister responsible for customs under

this Ordinance.

(2) Where any goods have been discharged from the importing ship

in accordance with the provisions of this Ordinance but are either (a) not

landed at and deposited in such places approved as aforesaid, or (b) being

goods intended for transshipment are not placed on board the exporting

ship and are not accounted for to the satisfaction of the Commissioner, or

(c) having been landed at and deposited in such places approved as

aforesaid are not cleared therefrom in accordance with the provisions of

this Ordinance or are not produced at the request of the proper customs

official, then, in any of these cases, the person having the custody of the

goods, shall, without prejudice to any penalty to which he may be liable

under this Ordinance or any other law, be liable for the payment of the full

duty on such goods.

(3) The Commissioner shall have the right to withhold the despatch

or release of any goods from the place of landing until such time as the

master of the importing vessel or the agent of the owner of such vessel in

Malta makes a report of the goods landed or to be landed.

If any vessel arriving at Malta from any place beyond the seas,

shall have broken bulk before her arrival in Malta, but within four leagues

off the coast thereof, the master shall be liable to a fine (multa) of not less

than two hundred and thirty-two euro and ninety-four cents (€232.94) but

not exceeding two thousand and three hundred and twenty-nine euro and

thirty-seven cents (€2,329.37).

(1) Any container loaded with goods discharged from any

vessel shall immediately on landing be secured with seals and fastenings

to be affixed by or under the instructions and supervision of the

Commissioner.

(2) No container loaded with goods shall be laden on to any vessel

unless it is previously secured with seals and fastenings to be affixed on

the instructions and under the supervision of the Commissioner at such

place or places as he may determine.

(3) Where in the opinion of the Commissioner such seals and

fastenings cannot be conveniently affixed, the provisions of sub-articles

(1) and (2) shall not apply.

(4) The Commissioner may direct that any container secured with

seals and fastenings affixed on his instructions and under his supervision

as aforesaid shall be under Customs escort during every transportation

from one place to another, but such escort shall in all cases be compulsory

where any container is not so secured.

(5) (a) No person shall remove, alter, break or destroy, or attempt or

cause or permit to be removed, altered, broken or destroyed, any seals or

fastenings affixed on any container except in the presence and under the

instructions of the Commissioner, and on presentation, as required by the

provisions of this Ordinance, to the Commissioner, of the goods manifest

of such container or of the appropriate bill or bills of entry in respect of

the goods loaded therein, as the case may be, duly signed by the

Commissioner

Provided that the Commissioner may authorise the importer or

his agent to break any seals or fastenings affixed on any container after

such container has been released by Customs

Provided further that the Commissioner shall retain the right and

power to carry out before, during or after the unstuffing of the goods

carried in such a container, such inspections and controls as he may deem

necessary and to impose such conditions, including the resealing of such

container and the production of the relative Customs importation

documents, to ensure that the unstuffing of the container is carried out

under the Commissioner’s authority or control.

(b) No container loaded with goods shall be unstuffed at any address

other than that indicated in writing, by the importer or his agent, to the

Commissioner before the container is duly despatched or released from

the place of landing.

(6) (a)

Notwithstanding the provisions of sub-article (5), the

Commissioner may, at any time remove or break any seal or fastening

affixed on any container and open that container, in the presence of an

officer of the Police not below the rank of Inspector, and the provisions of

article 69A shall apply to any such removal, breaking or examination.

(b) Upon the removal or breaking of any seals or fastenings

and the opening of any container in accordance with the provisions of

this sub-article, the Commissioner shall make a report of such removal,

breaking and opening and the circumstances thereof, and shall, where

appropriate, close the container and secure it by affixing thereon seals and

fastenings. The report shall be countersigned by the officer of the Police

in whose presence the removal, breaking or opening has occurred.

(c) Whenever such seals and fastenings affixed on a container

are removed, or a container is opened by the Commissioner in accordance

with the provisions of this sub-article but not in the presence of the

consignee of the container or his agent, the report referred to in this sub-

article shall within ten days from such event be transmitted to that

consignee, if known, either by delivering the same to him personally, or

by letter addressed to him and transmitted by registered post to, or

delivered at, his last known place of abode or business in Malta.

(1) A container loaded with goods imported by two or more

persons shall be unloaded for the immediate placing of those goods in a

warehouse, place of security or landing place approved or appointed

under the provisions of this Ordinance, and the person who is the

consignee of that container shall before commencing or causing or

permitting the unloading of goods from the container, deliver to the

Commissioner the goods manifest of the container in the form or forms as

the Minister responsible for customs may by regulations prescribe, giving

the particulars indicated in such form or forms or required thereby; and

such goods manifest shall be delivered before any seals and fastenings

affixed on such container are removed, altered, broken or destroyed.

(2) Where any person delivers to the Commissioner any goods

manifest and the same is inaccurate in any material particular, he shall be

liable to a fine (multa) of not less than two hundred and thirty-two euro

and ninety-four cents (€232.94) but not exceeding two thousand and three

hundred and twenty-nine euro and thirty-seven cents (€2,329.37).

(3) All goods falsely described in the goods manifest shall be

forfeited.

(4) All goods which are not duly declared in the goods manifest may

be detained by a Customs official until so declared, and until the omission

is explained to the satisfaction of the Minister responsible for customs,

and may in the meantime be removed to a government warehouse.

(5) (a) Notwithstanding any authority or permission which the

Commissioner may have given to the consignee of any imported goods

allowing such consignee to deliver any imported goods to the respective

importer or to the agent of such importer, the Commissioner shall have the

right to impose at any time such conditions relating to the delivery,

loading or carriage of such goods and to carry out such inspections and

controls and to take such other action as he deems necessary for the

purpose of ensuring that no such imported goods have been or will be

abusively removed from any approved or appointed warehouse, place of

security, landing place or means of transport.

(b) Any person who fails to comply with such conditions, or

who refuses to allow or obstructs such inspections or controls, imposed by

the Commissioner as provided in paragraph (a) of this sub-article, shall in

addition to any punishment to which he may be liable under this or any

other law, be liable, to a fine (multa) of not less than two hundred and

thirty-two euro and ninety-four cents (€232.94) but not exceeding two

thousand and three hundred and twenty-nine euro and thirty-seven cents

(€2,329.37).

(1) Any person who removes, alters, breaks or destroys or

attempts or causes or permits to be removed, altered, broken or destroyed

any seal or fastening affixed on any container or unstuffs any container,

except in accordance with the provisions of article 8A(5) or (6) shall in

addition to any other punishment to which he may be liable under this or

any other law, be liable, to a fine (multa) of not less than two hundred and

thirty-two euro and ninety-four cents (€232.94) but not exceeding two

thousand and three hundred and twenty-nine euro and thirty-seven cents

(€2,329.37).

(2) For the purposes of this article and of articles 8A, 8B and 8D

the word "container" means the same as the meaning assigned to it in

article 20 of the Import Duties Act, and also includes a commercial

road vehicle as therein defined.

Notwithstanding any provision of this Ordinance, the

Commissioner or an official may, when he deems it appropriate,

examine a container that was declared to be empty.

PART III

E NTRY, U NSHIPPING, L ANDING, E XAMINATION,

W AREHOUSING AND C USTODY OF G OODS

(1) No goods shall be discharged into lighters or carried from

the importing vessel to any wharf or other place, except under such

regulations and instructions as the Minister responsible for customs may,

from time to time, make or prescribe; nor shall they be so discharged or

carried on Saturdays, Sundays or public holidays, or, on other days,

except between the hours of six in the morning and six in the afternoon

from the 1st April until the 30th September inclusive, and between the

hours of seven in the morning and five in the afternoon from the 1st

October until the 31st March inclusive, unless the special permission in

writing of the Commissioner is first obtained.

(2) If any goods are unshipped contrary hereto, the same together

with the boat or other means employed in removing such goods, shall be

forfeited.

(1) Except with the special permission of the Commissioner, no

goods shall be landed or put on shore on Saturdays, Sundays or public

holidays, or before seven in the morning or after five in the afternoon.

(2) If any goods are landed contrary hereto, the same together with

the boat or other means employed in removing such goods, shall be

forfeited.

(1) No goods, except those unladen under article 7, shall be

unladen from any vessel without the previous permission of the

Commissioner for the landing of the same; and no goods shall be landed

except at a place duly appointed for the purpose and expressed in such

permit.

(2) All goods unladen or landed without such permit, or in

contravention of the terms of such permit, shall be forfeited.

Subject to the provisions of article 7, the importer of any goods

or his agent, shall, before unshipment thereof, make perfect entry of such

goods by delivering to the Commissioner an entry thereof in such form or

forms as the Minister responsible for customs may by regulations

prescribe; and for such bill of entry the Commissioner shall issue a release

document made in such form and manner as the Minister responsible for

customs may by regulations prescribe, which, when signed or otherwise

duly certified by the Commissioner, shall be transmitted to the proper

official and be his warrant for the examination and subsequent delivery,

or, as the case may be, the due warehousing of such goods.

(1) The importer of any goods, or his agent, if unable, for want

of full information, to make a perfect entry of such goods, on making and

subscribing a declaration to that effect, before the Commissioner, may

make an entry in respect of the packages or parcels of such goods, by bill

of sight, in such form or forms as the Minister responsible for customs

may by regulations prescribe, and containing the several particulars

required in such form or forms.

(2) Such entry on being delivered to the Commissioner and signed by

him, shall be the warrant for provisionally landing such goods to be

examined by such importer or his agent in presence of the proper officials;

and the importer or his agent shall, within three days or such further time

as the Commissioner may allow after the landing thereof and before the

same are delivered, make full and perfect entry thereof by endorsing upon

such bill of sight such particulars of such goods as are herein required on

making perfect entry of goods, whether for payment of duty, or for

warehousing or for delivery free of duty, as the case may be, and to such

endorsement he shall affix the date thereof, together with his signature

and place of abode; and such endorsement when countersigned by the

Commissioner shall be taken as the perfect entry for such goods.

Where an entry for the landing and examination of goods for

delivery on payment of duty is made by bill of sight, such goods shall not

be delivered until perfect entry thereof shall have been made and the

duties due thereon paid, unless the importer or his agent shall have

deposited with the Commissioner a sum of money sufficient in amount to

cover the duties payable thereon; and if the sum deposited on a bill of

sight is not equal in amount to the duties payable upon all the goods

contained in any single package landed or examined thereby, no part shall

be delivered until a perfect entry is made, and the duties are paid or

deposited for the whole of the goods contained in such package.

Notwithstanding the provisions of articles 13 and 14, whenever

goods are delivered by bill of sight the amount of duty levied when

making the perfect entry shall, without prejudice to any right of

remittance of duty in accordance with article 20 of the Import Duties Act,

be calculated on the quantity of the goods shown on the relative invoice or

on the quantity of the goods endorsed on such bill of sight by a Customs

official and countersigned by the importer or his agent, whichever

quantity shall be the greater.

If, after any goods have been duly entered and landed to be

warehoused, though not actually deposited in the warehouse, the importer

shall further duly enter the same or any part thereof for use in Malta or for

exportation, the same may be delivered and taken for use in Malta or

exportation, as the case may be.

(1) Upon the entry of any goods, the importer, his agent, or the

consignee of the vessel, as the case may be, shall deliver as many copies

of the entry thereof as the Commissioner may require, in which copies all

sums and numbers may be expressed in figures.

(2) The importer or his agent shall produce to the Commissioner, if

required by him, the original invoices, bills of lading and such other

documents relating to the goods as may be deemed sufficient or necessary

for verifying any statement or information appearing on the bill of entry

relating to such goods.

(3) If such importer or agent refuses to produce such invoices, bills

of lading or any such other documents, or wilfully produces any invoice,

bill of lading or document relating to the goods, which is false in any

particular, such importer or agent shall be liable to a fine (multa) of not

less than two hundred and thirty-two euro and ninety-four cents (€232.94)

but not exceeding two thousand and three hundred and twenty-nine euro

and thirty-seven cents (€2,329.37).

If any prohibited goods or other things, or goods or other things

subject to duty, are found concealed in any way, or packed in any package

or parcel to deceive the customs officials, such package or parcel, and all

the contents thereof shall be forfeited; and if any goods are taken or

delivered out of any ship or out of any warehouse, not having been duly

entered, the same shall be forfeited

Provided always that no entry shall be required in respect of the

baggage of passengers, which may be examined, landed and delivered,

under such regulations as the Minister responsible for customs may direct,

but if any prohibited or uncustomed goods shall be found concealed

therein, either before or after landing, the same shall be forfeited together

with everything packed therewith.

(1) If any goods, including passengers’ baggage, which are

brought to any place where passengers’ baggage is examined by Customs

are not cleared forthwith from, or otherwise declared to, Customs, the

same shall be forfeited and shall be disposed of as the Minister

responsible for customs may direct.

(2) The provisions of the preceding sub-article shall not apply to

goods or baggage which were intended for another destination and were

brought to Malta in error, and to goods or baggage which arrive in Malta

unaccompanied by the person for whose use they are intended

Provided that in any such case the carrier or his agent shall, if so

required by the Commissioner, certify in writing the facts of the case

Provided further that when such goods or baggage remain

unclaimed for a period of eight days from the date of their arrival in Malta

they shall be forfeited and shall be disposed of as the Minister responsible

for customs may direct.

If any person shall import or cause to be imported any package

containing goods not corresponding with the entry thereof, or shall,

directly or indirectly, import or cause to be imported or entered any

package of goods as of one denomination which shall afterwards be

discovered, either before or after delivery thereof, to contain other goods,

or goods subject to a higher rate or other amount of duty than those of the

denomination by which such package or the goods in such package were

entered, such person shall be liable for every such offence to a fine

(multa) equivalent to three times the amount of duty payable on the goods

contained in such package or five hundred and eighty-two euro and thirty-

four cents (€582.34), whichever is the greater, so however that one third

of the said amount shall be considered as a civil debt owed and payable to

the Department of Customs, and such package and the goods therein shall

be forfeited.

(1) If the importer of any goods does not, within twenty-one

working days after the arrival of the vessel importing the same, make

perfect entry or entry by bill of sight of such goods, or, having made such

entry, does not land such goods within such twenty-one days, or within

such further time as the Commissioner may direct, any Customs official

may convey such goods to a government warehouse; and whenever the

cargo of any vessel shall have been discharged within such twenty-one

days or such further time, with the exception only of a small quantity of

goods, any such official may forthwith deposit such remaining goods in

any government warehouse, and may also, at any time after the arrival of

such vessel, remove any small packages or parcels of goods therefrom and

deposit them in any such warehouse, there to remain for due entry during

the remainder of such twenty-one days or further time, except as

hereinafter mentioned.

(2) Where any goods are landed but are not cleared from any wharf,

quay, shed or other place of landing within three months from the date of

the arrival of the importing vessel, then, notwithstanding any other

provision of law, such goods shall be deemed, at the expiration of the said

period, to be deposited in a government warehouse and shall then be liable

to be disposed of as provided by article 20.

(3) If the importer of any goods deposited in a warehouse appointed

by virtue of the provisions of article 27(1) other than a warehouse

appointed exclusively for the deposit of goods belonging to a specified

person, does not within the period of fifteen days from such deposit

withdraw the same, any Customs official may remove such goods and

convey them to a government warehouse at the expense of such importer.

(4) If at the expiration of the period of fifteen days mentioned in sub-

article (3), such goods are not withdrawn and are not so deposited, they

shall for the purpose of the payment of store-rent fixed by regulations

under this Ordinance, be deemed to have been deposited in a government

warehouse on the expiration of the said period.

(1) If any goods so deposited in a government warehouse being

of a perishable nature, are not cleared forthwith, or, not being of a

perishable nature, are not cleared within three months after such deposit,

or within such further period as the Commissioner may direct, and all

charges of removal, freight and warehouse are not paid, such goods may

be sold, and the produce thereof shall be applied to the discharge of -

(a) any expense incurred in connection with the sale;

(b) the duty leviable on such goods as are sold to be entered for

home use or consumption;

(c)

any store-rent due to the Government;

(d) the expense of removal of the goods to the government

warehouse;

(e)

the landing and other charges; and

(f) the freight.

(2) Payment of the items listed in sub-article (1)(a) to (f) shall be

effected in the same order of priority therein set out so that each item will

be paid in preference to the next following item even if the proceeds are

not sufficient for the payment of one or more of the items.

(3) Where, however, the goods cannot be sold for a sufficient sum to

discharge the debts due in sub-article (1)(a), (b), (c) and (d) the property

of such goods shall vest in the Government by way of settlement of those

debts and shall be disposed of as the Minister responsible for customs

may direct.

(4) The overplus, if any, after discharging the debts set out in sub-

article (1)(a) to (f) shall be paid to the proprietor of the goods on his

application for the same.

A Customs official, having the custody of any goods which have

come into his hands under this Ordinance, may refuse delivery thereof

from the government warehouse or other place of deposit, until proof is

given to his satisfaction that the freight due upon such goods has been

paid.

(1) No goods of a combustible or inflammable nature, or which

in the opinion of the Commissioner are otherwise objectionable, shall be

brought into or deposited in a government warehouse except with the

express sanction in writing of the Commissioner.

(2) If any such goods are landed by the officials of customs under the

provisions of this Ordinance, the same may be deposited in any other

available place that such officials may deem fit, and whilst so deposited

the same shall be deemed to be in a government warehouse, and be liable

to be dealt with, at the expiration of fourteen days, in the same manner as

goods of a perishable nature actually deposited in a government

warehouse, unless duly cleared or warehoused in some approved

warehouse in the meantime; and such goods shall be charged with such

expenses for securing, watching and guarding the same until sold, cleared

or warehoused, as aforesaid, as the Commissioner shall see fit.

(1) Where any goods are brought into or deposited in a

government warehouse and subsequently show signs of deterioration, or

may in the opinion of the Commissioner cause damage to other goods or

to the building, the Commissioner may order that the same be withdrawn

therefrom against payment of duty and all charges due, within such period

as may be fixed by him, and if such goods are not withdrawn within that

period then the goods shall be destroyed at the expense of their proprietor.

(2) The provisions of sub-article (1) shall apply also to goods which

are regularly warehoused notwithstanding any unexpired period of such

warehousing.

(1) Whenever any goods shall remain on board any importing

vessel beyond the period of twenty-one days after the arrival of such

vessel, or beyond such further period as the Commissioner may allow,

such vessel shall be detained by the Commissioner until all expenses of

watching or guarding such goods beyond twenty-one days or such further

time, if any, allowed, as aforesaid, not exceeding fifty-eight cents (0.58)

per diem, and of removing the goods, or any of them, to the government

warehouse, in case the officials shall so remove them, are paid.

(2) The like charge per diem shall be made in respect of any derelict

or other vessel coming, driven or brought into Malta, under legal process,

by stress of weather or for safety, when it is necessary to station any

Customs official in charge, either on board thereof or otherwise, for the

protection of the revenue, so long as the official shall so remain.

Save as otherwise expressly provided in any other law, the

unshipping, carrying and landing of all goods, and bringing them to the

proper place for examination and weighing, putting them into the scales,

opening, unpacking, repacking, bulking, sorting, lotting, marking and

numbering, where such operations respectively are necessary or

permitted, and removing to and placing them in the proper place of

deposit until duly delivered, shall be performed by or at the expense of the

importer.

The weighing and measuring of dutiable goods for the purpose

of levying the duty thereon or of duty-free goods where the importer so

requires prior to withdrawal from any shed or warehouse shall be carried

out by a customs weigher or by any person appointed by the

Commissioner for the purpose, at the expense of the importer, under the

supervision of a Customs official.

If the licensed weigher or measurer, or any other person

employed by the Government to weigh or measure such goods, or to

superintend the weighing or measuring thereof, shall defraud or attempt to

defraud the Government of any part of any duty payable thereon, such

weigher or measurer, or such other person shall be deprived of his licence

or employment, and shall be liable to a fine (multa) of not less than two

hundred and thirty-two euro and ninety-four cents (€232.94) but not

exceeding two thousand and three hundred and twenty-nine euro and

thirty-seven cents (€2,329.37); and if he shall so defraud or attempt to

defraud at the instance of the importer, such goods shall be forfeited

Provided that if such person is a Government employee the said

loss of employment shall only be incurred following disciplinary

proceedings taken in terms of any disciplinary regulations applicable to

such employees.

(1) Independently of any other law, it shall be lawful for the

Minister responsible for customs to approve or appoint warehouses or

places of security within Malta, for the warehousing of dutiable goods

without payment of duty on the first entry thereof; and to direct with what

sureties and to what amount security shall be required in respect of any

warehouse so approved or appointed as aforesaid, or in respect of any

goods deposited therein or for the security of the duties thereon; and what

description of goods, and on what conditions such goods shall be allowed

to be warehoused therein and to cancel the appointment of any such

warehouse.

(2) Where any goods are deposited in any place approved or

appointed as aforesaid but are not produced at the request of a Customs

official, then the person having the custody of the goods shall, in addition

to the payment of store-rent and other charges, if any, in respect of those

goods and to any penalty to which he may be liable under the provisions

of this Ordinance or of any other law, be liable for the payment of duty

due on such goods.

For the purposes of this sub-article any store-rent due shall be

calculated up to the date of such request.

(3) It shall also be lawful for the Minister responsible for customs, in

the case of any goods as aforesaid warehoused in government

warehouses, to fix and vary, by regulations under this Ordinance, the rates

chargeable for store-rent as well as, in the case of goods lost or destroyed

by unavoidable accident in the warehouse, or of goods warehoused on

account of any public department, to remit or return, the store-rent due or

paid thereon.

(4) The powers vested in the Minister responsible for customs, under

the provisions of the preceding sub-articles may, in like manner, be

exercised with respect to imported free goods, in so far as such provisions

may be applicable thereto.

(1) Upon the entry and landing of any dutiable goods to be

warehoused, or within such period as the Commissioner may direct with

respect to the same or any of them, the proper Customs official shall,

before such goods are warehoused, take an account of the same, and shall

enter in a book kept for that purpose, the name of the importing vessel and

of the person in whose name they are entered, the marks, numbers and

general description of the goods, and the warehouse or place in the

warehouse in which the same are to be deposited

Provided that, where any such goods are entered to be

warehoused for exportation or transshipment only, there shall be taken the

number and description only of the packages and marks of all such goods

entered to be warehoused for exportation or transshipment only, unless the

Commissioner directs that a full examination be made; and when the same

are so deposited with the authority of such official, he shall certify that the

entry and warehousing of such goods are complete, and such goods shall

from that time be considered goods duly warehoused.

(2) If any such goods are delivered, withheld or removed from the

proper place of examination before the same have been examined and

certified by such official, such goods shall be deemed to be goods not duly

entered or warehoused and shall be forfeited.

If any goods warehoused or entered to be warehoused, or entered

to be delivered from the warehouse, are lost or destroyed by unavoidable

accident, either on ship board, or in removing, landing, or receiving into

the warehouse, or in the warehouse, the Commissioner may remit or

return the duties due or paid thereon.

PART IV

W AREHOUSING OF A RMS, A MMUNITION,

E XPLOSIVE S UBSTANCES, ETC.

(1) Arms, ammunition, or other utensils of war, not required for

the Armed Forces of Malta, which shall be imported into Malta, shall be

deposited in bond on the importation thereof and shall not be released

from bond (either for exportation, or for use within Malta), without a

permit from the Minister responsible for customs.

(2) Arms, ammunition, or other utensils of war which are imported

or which it may be attempted to import against the provisions of this

article, shall be forfeited.

(3) Nevertheless it shall be competent to the Minister responsible for

customs to prohibit or regulate the importation into Malta, and the

exportation therefrom, of arms, ammunition, or other utensils of war, not

required for the Armed Forces of Malta.

It shall also be competent to the Minister responsible for customs

to order, by notice in the Government Gazette, that the provisions of the

last preceding article be made applicable also to explosive substances

which, in the opinion of the Minister responsible for customs, are of such

a dangerous nature as to render such order necessary for public safety. *

(1) When any parcel of goods landed from a vessel arriving in

Malta from any place beyond the seas, shall be found to contain any

explosive substance, in reference to which the Minister responsible for

customs shall have exercised the power vested in him under the last

preceding article, and the existence of which in such parcel shall not have

been expressly declared in the report mentioned in article 6 such

substance together with any other goods contained in the said parcel or

forming part thereof, shall be forfeited, even though the omission of the

aforesaid declaration was due to the fact that the master, at the time of the

presentation of the said report, was not aware of the existence of such

explosive substance in the parcel aforesaid.

(2) Such forfeiture shall take place ipso jure, without the necessity of

any judicial procedure.

Any forfeiture under the provisions contained in the last

preceding article, shall not operate so as to exempt the master from the

payment of the fine mentioned in article 6, when applicable according to

the provisions of the said article.

PART V

O PERATIONS ON AND D ISPOSAL OF W AREHOUSED G OODS

(1) With the sanction of the Commissioner and after such notice

given by the respective importers or owners, at such times and under such

regulations as may, from time to time, be made by the Minister

responsible for customs under this Ordinance, it shall be lawful in any

government or other warehouse to bulk, sort, separate, lot or repack any

goods warehoused in such warehouse and to make such alterations therein

as may be necessary for the preservation, sale, shipment or disposal

thereof; and also to draw off wine or spirits into bottles or flasks of such

size, as the Commissioner may see fit, for consumption in Malta or for

exportation; and also to fill up any casks of wine or spirits from any other

*See the Explosives Ordinance (Chapter 33).

casks of the same respectively secured in the same warehouse; and also to

take such samples of goods as may be allowed by the Commissioner with

or without entry, and with or without payment of duty, except as the same

may eventually become payable as on a deficiency of the original

quantity; and the duty on the surplus, if any, remaining after any operation

upon such goods as may be delivered for use in Malta, shall be

immediately paid, and such surplus shall thereupon be delivered for use in

Malta.

(2) After such goods have been so separated or repacked, the

Commissioner may, at the request of the importer or owner of such goods,

cause or permit any refuse, damage or surplus goods occasioned by such

separation or repacking, or, at the like request, any goods which may not

be worth the duty, to be destroyed, and may remit the duty payable

thereon.

(3) The Minister responsible for customs may, subject to the giving

of such security and on such conditions as he may by order prescribe,

permit the manufacture, processing or assembly of any goods in any

warehouse or place of security approved or appointed under article 27(1).

(1) All dutiable goods warehoused in any government or other

warehouse shall be cleared, either for use in Malta or for exportation, at

the expiration of one year from the day on which the same were

warehoused, unless the owner of such goods is desirous of rewarehousing

the same; in which case the goods shall be examined by the proper official

and, on their quantities being ascertained, a fresh account in respect of

such goods shall be opened, the old account being closed

Provided that where the goods are warehoused in a government

warehouse, rewarehousing may only take place subject to the rent due

being first paid and subject to permission being granted by the

Commissioner

Provided further that if the owner of the goods desires to

rewarehouse the same according to the account taken at the landing

thereof, without re-examination, such re-examination may be dispensed

with if the Commissioner is satisfied that the same are still in the

warehouse, that the packages are entire, and that there is no reason to

suspect that there is any undue deficiency.

(2) If any goods warehoused as aforesaid in a government warehouse

are not duly cleared, exported or rewarehoused at the expiration of one

year from the previous entry and warehousing thereof, or within such

further period as shall be permitted by the Commissioner, the same, if

worth the duty, shall after one month’s notice to be given to the owner, if

known and resident in Malta, or his agent, if any, or to be published in the

Government Gazette and in one or more newspapers, giving the marks,

numbers, importing vessel and importer’s name, if known, be sold by

public auction or in any other manner as the Minister responsible for

customs may direct, provided that, if the sale is to be made by public

auction, the auctioneer shall, in each particular case, be appointed by the

said Minister, and the proceeds thereof shall be applied to the payment of

the duties, warehouse rent and charges, and the surplus, if any, shall be

paid to the owner of such goods, if known; but if such owner cannot be

found, such surplus shall be carried to the account of Government, to

abide the claim of such owner on his appearing and making good his

claim thereto, if such claim is made within one year from the date of sale.

(3) If such goods are not worth the duty, then the same, after one

month’s notice as aforesaid, shall be disposed of as the Minister

responsible for customs may direct.

PART VI

T RANSFER OF G OODS IN B OND

(1) A sale or pledge of goods in bond, by the person or persons

in whose name such goods are standing in the proper Custom House book,

shall have the like effect which it would have under the existing laws, if

the seller or pledgor in pursuance of such sale or pledge, had delivered the

goods to the buyer or pledgee, provided the sale or pledge be entered by

the Commissioner immediately after the completion thereof, and in

accordance with the provisions of sub-article (2).

(2) The Commissioner shall keep a book for entering such sales or

pledges; he shall immediately enter therein any such sale or pledge, on the

written application of the seller and buyer, or on the like application of the

pledgor or pledgee; and he shall produce such book, upon any demand

duly made for the production thereof.

(3) The entry therein shall be deemed conclusive evidence of the fact

of the sale or pledge, in any judicial proceedings concerning the same.

At the request of the importer of any goods which have been in

bond and which are subject to duty, the Commissioner shall, after the

expiration of twenty-four hours from the day on which all such goods

shall have been deposited in bond, and unless the same shall have been

lawfully attached by means of a garnishee order issue and deliver to such

importer a Custom House schedule in such form or forms as the Minister

responsible for customs may by regulations prescribe, certifying the

actual deposit in bond of such goods, and the quantity and quality thereof

as described in the books of the Custom House.

It shall be at the option of the importer to obtain from the

Commissioner either one schedule for the whole quantity of the goods

deposited in bond, or separate schedules for different portions of the said

goods: provided, in the latter case, the several portions be deposited in

bond separately, or be by their nature distinct: provided also that the

portions be not less in quantity than such minimum quantity as the

Minister responsible for customs may by regulations to be posted up in

the Custom House for general information, prescribe in that behalf.

The Custom House schedule shall represent the goods therein

described, and the delivery of such schedule, signed by the importer, shall

have the same effect as is by law attributed to the actual delivery of such

goods.

(1) The Commissioner shall deliver the goods to the importer or

to the person producing to him the original Custom House schedule

relating to such goods, signed by the said importer; and the Commissioner

shall thereupon be discharged from all further liability towards any other

person whomsoever in respect of such goods: unless such goods shall

have been lawfully attached, before delivery, by means of a garnishee

order issued against the person producing such Custom House schedule.

(2) In the case of partial delivery of the goods described in the

Custom House schedule, as provided in article 38, the Commissioner shall

endorse on the schedule the quantity delivered, corresponding with the

entry in the books of the Custom House, and return the said schedule to

the person producing the same.

(1) If any doubt shall arise as to the authenticity of the signature

of the importer named in the schedule, the Commissioner shall not deliver

the goods until the signature shall have been verified.

(2) If, on account of the death, absence or other incapacity of the

importer, his signature cannot be by him verified, the Commissioner shall

not deliver the goods until the said signature shall have been verified by

two persons whom he shall deem trustworthy; and in any such case

neither the customs department nor any of its officials shall be responsible

for any error which may have been incurred respecting such signature.

PART VII

E NTRY OF W AREHOUSED G OODS FOR

ONSUMPTION AND OF G OODS FOR E XPORTATION

No warehoused dutiable goods shall be taken or delivered from

any government or other warehouse, except upon due entry and under the

care of the proper officials, for exportation, or upon due entry and

payment of the full duties payable thereon for use in Malta, except goods

duly delivered to be shipped as stores, in such quantities as the

Commissioner may allow, and subject to such regulations as may, from

time to time, be made by the Minister responsible for customs under this

Ordinance.

Upon the entry of any goods to be cleared from any such

warehouse for use in Malta, the person entering such goods shall deliver

to the Commissioner a bill of entry and duplicates thereof, in like manner

and form and containing the same particulars as are hereinbefore required

on the entry of goods to be delivered for use in Malta on the landing

thereof, as far as the same may be applicable; and shall, at the same time,

pay down the full duties payable thereon, not being less in amount than

according to the account of the quantity taken by the proper official on the

first entry and landing thereof, except as to the following goods, viz

unmanufactured tobacco, wine, spirits, vinegar, beer and oil in bulk, and

such other goods as may, from time to time, be designated by the Minister

responsible for customs, the duties whereon, when cleared from the

warehouse for use in Malta, shall be chargeable upon the quantity of such

goods, ascertained by weight, measure or strength at the time of actual

delivery thereof, unless there is reasonable ground to suppose that any

portion of the deficiency or difference between the weight, measure or

strength ascertained on landing and first examination of any such last

mentioned goods and that ascertained at the time of actual delivery, has

been caused by illegal or improper means, in which case the

Commissioner shall make such allowance only for loss as he may

consider fairly to have arisen from natural evaporation or other legitimate

cause; and duty shall be payable on any loss exceeding such allowance.

(1) No warehoused goods or goods entitled to drawback on

exportation shall be shipped, put off or water-borne to be shipped for

exportation, on Saturdays, Sundays or public holidays or, in the case of

other days, before seven o’clock in the morning or after five o’clock in the

afternoon, except with the special permission in writing of the

Commissioner, nor from any place not being a wharf or other place duly

appointed for such purpose, nor without the presence or authority of a

Customs official, nor before due entry of such goods, nor before due

clearance thereof for shipment.

(2) If any such goods are shipped, put off or water-borne, except with

the authority of the Commissioner and under the care of a Customs

official, and in such manner, within such time and by such roads or ways

as such official may permit or direct, such goods shall be forfeited.

(3) If any such goods are illegally removed or carried away from any

vehicle, boat, lighter, wharf or other place prior to the shipment thereof on

board the exporting vessel, or from any vessel, or vehicle in or on which

the same shall have been shipped or laden, the bond given in respect

thereof shall be forfeited, and may forthwith be put in suit for the penalty

thereof, although the time prescribed in such bond for the landing of such

goods at the place of destination shall not have expired.

Before any warehoused dutiable goods, or goods entitled to any

drawback of customs on exportation, or goods exportable only under

particular rules, regulations or restrictions, are permitted to be exported,

the exporter or his agent shall deliver to the Commissioner a shipping bill,

and give such security by bond as the Commissioner may require, not

exceeding double the amount of the duty leviable on such goods, that such

goods shall be duly shipped and exported and, if the Commissioner so

requires, that the goods shall be landed at the place for which they are

entered outwards, within such time as the Commissioner may deem

reasonable, or be otherwise accounted for to his satisfaction; and such

shipping bill, when certified by the proper officials of customs, shall be

the export entry for the goods enumerated therein

Provided that any person who desires to export any such goods,

may, at his option, but subject to such regulations as may be made by the

Minister responsible for customs under this Ordinance, give a general

bond, with such security, in such amount and under such conditions as the

Commissioner may require, in lieu of a separate bond for each

exportation, first delivering in each case to the proper official a notice in

such form as the Commissioner may prescribe, containing an account of

the particular goods to be exported by him under such general bond in any

particular vessel.

(1) The exporter of goods for which no bond is required shall,

within twenty-four hours after the final clearance outwards of the

exporting vessel, either by himself or his agent, deliver to the

Commissioner a bill of entry in such form or forms as the Minister

responsible for customs may by regulations prescribe, and containing the

several particulars indicated in such form or forms, or required thereby,

and shall subscribe such bill of entry, and on the demand of the

Commissioner shall produce the invoices, bills of lading and other

documents relating to the goods to test the accuracy of such bill of entry;

and, on failure to comply with any of the foregoing requirements, the

exporter or his agent shall for each such offence be liable to a fine (multa)

of not less than two hundred and thirty-two euro and ninety-four cents

(€232.94) but not exceeding two thousand and three hundred and twenty-

nine euro and thirty-seven cents (€2,329.37); and if any of the particulars

contained in any such bill are inaccurate the person subscribing the bill

shall be liable to a fine (multa) of not less than two hundred and thirty-two

euro and ninety-four cents (€232.94) but not exceeding two thousand and

three hundred and twenty-nine euro and thirty-seven cents (€2,329.37).

(2) For the purpose of this article, when a vessel calls at Malta for the

object only of taking in coal for use on the voyage, every person who

ships such coal shall be deemed to be the exporter of the coal.

If any exporter of goods who shall have delivered a shipping bill

thereof for exportation in any vessel shall fail, in case such goods or any

of them shall not be duly shipped, to attend the proper Customs official,

within six days after the final clearance outwards of such vessel, either by

himself or his agent, and correct such shipping bill, he shall be liable to a

fine (multa) of not less than two hundred and thirty-two euro and ninety-

four cents (€232.94)but not exceeding two thousand and three hundred

and twenty-nine euro and thirty-seven cents (€2,329.37).

The shipping bill or bills, when filled up and signed by the

exporter or his agent (or the consignee of the vessel) in such manner as the

Commissioner may require, and countersigned by him, shall be the

clearance for all the goods enumerated therein.

If any goods, duly entered for delivery from the warehouse for

removal or exportation, are lost or destroyed by unavoidable accident,

either in the delivery from the warehouse or the shipping thereof, the

Minister responsible for customs may remit the duties thereon.

PART VIII

S HIP’S S TORES

(1) The master of every vessel of the burden of forty tons or

upwards departing upon a voyage to parts beyond the seas shall, upon

request made by him, and upon such terms and conditions as the

Commissioner may direct, receive from the Commissioner an order for

the shipment of such stores from warehouse as may be required and

allowed by the Commissioner for the use of such vessel, having regard to

the number of the crew and passengers on board, and the probable

duration of the voyage on which such vessel is about to depart.

(2) Every such request shall be made in such form and manner as the

Commissioner shall require, and shall be signed by the master or owner of

the vessel, who shall give bond, in such form and manner and in such

amount not higher than double the duty payable on such stores or any of

them, as the Commissioner may direct, that no part thereof shall be

relanded in Malta without leave of the Commissioner.

(3) Upon the request of the captain of any ship of war in commission,

dutiable stores for use on board such ship may be shipped from

warehouse, upon such terms and conditions as the Commissioner may

direct

Provided that such request shall be made in such form and

manner as the Commissioner shall require, and shall by signed by the

captain or other commissioned officer of such ship

Provided further that, in the case of any such ship, the bond

mentioned in sub-article (2) shall not be required.

(1) The master, or his agent duly authorized by him in writing

for that purpose, shall deliver to the proper official the stores content,

containing the particulars of such stores, and shall make out and subscribe

thereon, in the presence of the proper official, a declaration that the

contents thereof are true, and that all the requirements of the Merchant

Shipping Act, or, as the case may be, of any other law respecting outward

bound vessels applicable to his vessel, have been complied with, and also

an account of the stores so shipped, together with any other stores then

already on board, and the latter, when signed by the aforesaid official and

countersigned by the Commissioner, shall be the victualling bill.

(2) No dutiable stores shall be shipped for the use of any vessel, nor

shall any articles taken on board any vessel be deemed to be stores, except

such as are borne upon such victualling bill.

(3) If any such stores are relanded at any place in Malta without the

sanction of the Commissioner, the same shall be forfeited, and the master

and the owner of the vessel shall each be liable, to a fine (multa)

equivalent to the aggregate of the duty payable on such stores and double

the value of such stores, or to a fine (multa) of five hundred and eighty-

two euro and thirty-four cents (€582.34) whichever is the greater.

PART IX

C LEARANCE O UTWARDS

Before any vessel, not being a vessel allowed to land goods

without first making a report, is cleared outwards from Malta, the master

or other person authorized by him in writing, shall attend the proper

Customs official, and shall answer all such questions as may be asked of

him by such official concerning the vessel, the cargo and the voyage, and

shall deliver to such official a content of such vessel in such form or forms

as the Minister responsible for customs may by regulations prescribe and

containing the several particulars required in such form or forms.

If a vessel allowed to land goods without first making a report,

departs whether with goods shipped on board or in ballast, and without

being cleared as required in the case of other vessels, the agent of the

owner shall, within twenty-four hours of such departure, exclusive of

Saturdays, Sundays and public holidays, clear such vessel by delivering a

content thereof in the manner and form required in the case of other

vessels, and generally by doing all things in reference to such content,

which the masters of other vessels are required to do; and in case of any

default, he shall be liable to the penalties to which such masters in like

case are liable.

If any goods liable to duty on importation, or taken from any

bonded warehouse to be exported, or entitled to drawback on exportation,

or transshipped, which are enumerated in the content of any vessel, are

not duly shipped before the departure of such vessel, such goods shall be

forfeited, unless due notice of the non-shipment thereof shall be given to

the proper Customs official without any unnecessary delay after such

departure, in order that he may certify the short shipment thereof.

If any goods which have been duly entered and shipped for

exportation, are at any time thereafter unshipped in any part of Malta from

any vessel, without the sanction of the Commissioner, such goods shall be

forfeited, and the master of such vessel and every person concerned in

such unshipment shall be liable to a fine (multa) equivalent to the

aggregate of the amount of duty payable on the goods and double the

value of the goods so unshipped or landed, or to a fine (multa) of five

hundred and eighty-two euro and thirty-four cents (€582.34), whichever is

the greater.

If any goods for which entry before shipment is required are

shipped, put off or water-borne to be shipped, without being duly cleared,

or otherwise contrary to the provisions of this or any other law, the same

shall be forfeited.

If any vessel departs from Malta without being duly cleared, or if

in any form of clearance outwards required under article 52 information is

given which is incorrect in any material particular, the master, or the agent

of the owner by whom the vessel ought to have been cleared, shall be

liable to a fine (multa) of not less than two hundred and thirty-two euro

and ninety-four cents (232.94) but not exceeding two thousand and three

hundred and twenty-nine euro and thirty-seven cents (€2,329.37).

(1) If any vessel departs in ballast for parts beyond the seas, not

having any goods on board except stores borne upon the victualling bill,

nor any goods reported inwards for exportation in such vessel, the

Commissioner shall, on the application of the master, clear such vessel in

ballast.

(2) The master of such vessel shall answer to the Commissioner such

questions touching her departure and destination as shall be asked of him.

(3) Vessels having only passengers with their baggage on board, shall

be deemed to be in ballast.

PART X

B OARDING OF V ESSELS AFTER C LEARANCE

(1) Any Customs official may go on board any vessel, after

clearance outwards, within the territorial waters of Malta and may

demand the vessel’s clearance, and if the master refuses to produce the

same and to answer such questions concerning the vessel, cargo and

intended voyage, as may be asked of him, he shall be liable to a fine

(multa) of not less than two hundred and thirty-two euro and ninety-four

cents (€232.94) but not exceeding two thousand and three hundred and

twenty-nine euro and thirty-seven cents (€2,329.37).

(2) If there are any goods on board not contained in such vessel’s

content or any stores not included in the victualling bill, such goods or

stores shall be forfeited.

(3) If any goods contained in such content are not on board, the

master shall be liable for every package or parcel of goods contained in

such content and not on board to a fine (multa) equivalent to the aggregate

of the amount of duty payable on the goods contained in such package or

parcel and double the value of such goods, or to a fine (multa) of five

hundred and twenty-four euro and eleven cents (€524.11), whichever shall

be the greater, unless the absence of such package or parcel is

satisfactorily explained.

(4) If any goods contained in such contents are found to have been

removed from the place where they have been sealed by Customs or to

have been removed or unpacked from their original packing when taken

on board prior to the vessel’s clearance outwards, the master shall be

liable to a fine (multa) of not less than two hundred and thirty-two euro

and ninety-four cents (€232.94) but not exceeding two thousand and three

hundred and twenty-nine euro and thirty-seven cents (€2,329.37).

PART XI

P REVENTION OF S MUGGLING

O FFENCES AND P ENALTIES

(1) Save as otherwise expressly provided in any other law -

(a) if any goods liable to the payment of duties are unshipped

from any ship in Malta, duty not being first paid or secured;

or

(b) if any prohibited goods or goods the importation of which is

restricted are imported or brought into any part of Malta; or

(c)

if any goods are removed from any ship, quay, wharf, or

other place in Malta previously to the examination thereof

by the proper Customs official or, being entered to be

warehoused, are carried into the warehouses, except under

the care or authority of such official and in such manner,

and by such roads or ways, and within such time as he may

direct; or

(d) if any goods entered to be warehoused, after the landing

thereof, are removed or withdrawn from any quay, wharf, or

other place in Malta, so that no sufficient account is taken

thereof by the proper Customs official, or so that the same

are not duly warehoused; or where in any other manner,

except in the case of force majeure, the conveyance of the

goods after landing is not according to the instructions given

by the Customs officials, or

(e)

if any goods whatever which have been warehoused or

otherwise secured in Malta, either for consumption in the

same or for exportation, or have been delivered from any

warehouse or other place without payment of duty for

removal to any other warehouse or place, are clandestinely

or illegally removed from or out of any warehouse or place

of security, or are not duly delivered at the place to which

such goods were destined to be removed; or

(f)

if any goods which are prohibited to be exported are put on

board any vessel with intent to be laden or shipped for

exportation, or are brought to any quay, wharf, or other

place in Malta in order to be put on board any vessel for the

purpose of being exported; or

(g) if any goods which are prohibited to be exported are found

in any package produced to any Customs official as

containing goods not so prohibited; or

(h) if any goods subject to any duty or restriction in respect of

importation, or which are prohibited to be imported into

Malta, are found or discovered either before or after

landing, to be, or to have been concealed in any manner on

board any vessel, within the limits of Malta; or

(i) if any goods imported free of duty by any person as is

mentioned in article 6 of the Import Duties Act, are sold or

disposed of for use or consumption in Malta and a perfect

entry thereof is not made within the term fixed in article

6(3) of the said Act by the person liable to duty thereon in

terms of the said article; or

(j) if any goods imported or taken out of bond in terms of

article 17(2)(d)(ii) of the Import Duties Act, are not re-

exported within the time stipulated in accordance with the

same subparagraph; or

(k)

if any goods are imported by any person who is knowingly

concerned in any fraudulent evasion or attempt at evasion of

any duties of customs, or of the laws and restrictions of

customs, relating to importation, unshipping, transshipping,

landing and delivery of goods or otherwise contrary to this

Ordinance,

then and in every such case, all such goods shall be forfeited together

(i)

any other goods which together with them make up

one whole object, even if they are separable in any

way or they can be removed or be separated; and

(ii)

any other goods which may be found packed with

them; and

(iii)

any other goods used in concealing them.

(2) The forfeiture provided for in this article should never be

understood to mean that an object entering Malta can be split into parts in

such a way that at the moment of forfeiture it is in any way different from

the way it was when entering Malta.

(1) If at the time of examination by a customs official any

goods are found in excess of, or different to, those appearing on the

exporter’s invoice or declared by the importer or his agent, then,

notwithstanding any other provision of law, such goods found in excess or

such different goods shall be forfeited and the Commissioner may dispose

of them according to law. This forfeiture is without prejudice to any action

which may be taken against the importer or his representative, or against

both, according to the provision of any other law.

(2) The provisions of sub-article (1) shall not apply where the

competent authority is satisfied that the discrepancy was due to a genuine

error.

(3) For the purposes of sub-article (2) "competent authority" means

the Commissioner.

(4) Where the determination as to whether any goods are different to

those appearing on the supplier’s invoice or declared by the importer or

his agent requires scientific analysis or technical expertise, the

conclusions reached by customs as to the nature, contents or other

characteristics of the goods may only be impugned in any proceedings if it

is shown that such conclusions are such that no reasonable person would

have reached them.

(5)

(a) Notwithstanding any other provision under this article, the

Commissioner may elect to hand back the forfeited goods to

the importer upon the latter agreeing to pay such deposit or

deposits to, and as determined by, the Commissioner,

pending the assessment by the Commissioner of the actual

case the price payable for such goods shall not exceed the

total sum deposited by the importer.

(b) Whenever a case is settled in terms of the provisions of

paragraph (a), the decision by the Commissioner on the

Without prejudice to the proviso to paragraph (m) of article 62,

for the purpose of an offence under this Ordinance, the court shall not take

into consideration any verbal or written declaration which purports to

correct in a material particular a previous declaration to Customs and

which is made when discovery of the offence is imminent.

Every person who in contravention of this Ordinance -

(a) imports or brings or is concerned in importing or bringing,

into Malta any prohibited goods, or any goods the

importation of which is restricted, contrary to such

prohibition or restriction, whether the same be unshipped or

not; or

(b) unships, or assists or is otherwise concerned in the

unshipping of any goods which are prohibited, or of any

goods which are restricted and imported contrary to such

restriction, or of any goods liable to duty, the duties for

which have not been paid or secured; or

(c)

delivers, removes or withdraws from any ship, quay, wharf,

or other place, previous to the examination thereof by the

proper Customs official, except under the authority or care

of such official, any goods imported into Malta, or any

goods entered to be warehoused after the landing thereof, so

that no sufficient account is taken thereof by the proper

official, or so that the same are not duly warehoused; or

(d) carries into any government or other warehouse any goods

entered to be warehoused, or to be rewarehoused, except

with the authority or under the care of the proper Customs

official, and in such manner, and by such roads or ways and

within such time as such official may direct; or

(e)

knowingly assists or is otherwise concerned in the illegal

removal or withdrawal of any goods from any government

or other warehouse or place of security in which they have

been deposited; or

(f)

knowingly harbours, keeps or conceals, or knowingly

permits or suffers, or causes or procures to be harboured,

kept or concealed, any prohibited, restricted, or uncustomed

goods, or any goods which have been illegally removed

without payment of duty from any government or other

warehouse or place of security in which they have been

deposited; or

(g) knowingly acquires possession of any such goods; or

(h) is in any way knowingly concerned in carrying, removing,

depositing, concealing, or in any manner dealing with any

such goods with intent to defraud the Government of any

duties thereon, or to evade any prohibition or restriction of

or applicable to such goods; or

(i)

is in any way knowingly concerned in any fraudulent

evasion or attempt at evasion of any duties of customs, or of

the laws and restrictions of customs, relating to the

importation, unshipping, transshipping, landing and

delivery of goods or otherwise contrary to this Ordinance;

or

(j)

obstructs any Customs official or other person duly

employed for the prevention of smuggling, in the execution

of his duty or in the seizing of any goods liable to forfeiture

under this Ordinance, or fails to do anything he is requested

to do by a Customs officer in the performance of his duties;

or

(k)

aids, abets or assists the commission of the crimes

mentioned in this Ordinance; or

(l)

exports, or attempts to export, or knowingly aids or abets

the exportation of any article the exportation of which is

subject to the payment of duty or to any restrictions or to the

observance of any conditions, without the payment of duty

or the observance of any such restrictions or conditions; or

(m) makes or gives or submits or is instrumental in the making

or the giving of any declaration, document or information to

the Commissioner, and which to his knowledge is false in

any detail

Provided that a person who makes an incorrect declaration

and requests the Commissioner in writing to amend it

(i)

before the Commissioner informs the person that the

details of the customs declaration are not correct; and

(ii) (aa) during the period when it is not yet known, in the

systems relating to the processing of customs

declarations, whether manual or electronic, if

there is going to be control of the goods; or

(bb) within ten (10) working days from the date of the

release of the goods, which goods were released

without control; and

(iii) such amendment does not tend to make the

declaration applicable to other goods, other than

those which were originally declared, in the sense

that the only amendment that may take place in the

declaration is one (1) or more amendments from

those listed in the Third Schedule,

that person shall be deemed not to have committed the

offence under this paragraph; or

(n) fails within the time stipulated in article 6(3) of the Import

Duties Act, to make a proper entry of any goods on which

he is liable to pay duty in terms of sub-article (2) of the said

article; or

(o) knowingly or negligently registers or presents for the

second time or more a customs declaration of the same

objects; or

(p)

except where any other law provides otherwise for this

offence, knowingly or negligently fails to perform his duties

within the time limit given to him by the Customs officer or

imposed upon him by any Customs legislation, or

knowingly or negligently fails to pay the duty or taxes due

within the time limit granted to him by any Customs officer

or imposed by law; or

(q) knowingly or negligently fails to give to the Customs

official information required by law, or knowingly or

negligently fails to give to the Customs official any

document or records requested according to law or

knowingly or negligently neither places the goods under any

Customs procedure nor exports them within the given time

limit; or

(r)

knowingly presents an incomplete declaration to the

Commissioner, including when the person is not in

possession of a document which is required with the

declaration

Provided that a person who makes an incomplete

declaration and requests the Commissioner in writing to

amend it

(i)

before the Commissioner informs that person that the

details in the customs declaration are not complete;

and

(ii) (aa) during the period when it is not yet known, in

the systems relating to the processing of

customs declarations, whether manual or

electronic, if there is going to be control of the

goods; or

(bb) within ten (10) working days from the date of

the release of the goods, which goods were

released without control; and

(iii) such amendment does not tend to make the

declaration applicable to other goods, other than

those which were originally declared, in the sense

that the only amendment that may take place in the

declaration is one (1) or more amendments from

those listed in the Third Schedule,

that person shall be deemed not to have committed

the offence under this paragraph,

shall, on conviction, for each such offence be liable to a fine (multa)

equivalent to three times the amount of duty payable on the goods or five

times the amount of the endangered duty, whichever is the lesser, so

however that in each case it will not be less than six hundred euro (€600),

such that one-third of such amount shall be considered as a civil debt

owed and payable to the Department of Customs, or to such fine together

with imprisonment for a term not exceeding three years, and the offender

may be either detained or proceeded against by summons, in the manner

and form, and subject to all other provisions laid down in the Criminal

Code

Provided that

(a)

in the case of offences relating to tobacco

mentioned in the First Schedule, on conviction the offender is

liable for each such offence to a fine (multa) equivalent to three

times the amount of duty payable on the goods or five times the

amount of duty endangered, whichever is the lesser, but in each

case not less than four thousand euro (€4,000), and such that one-

third of such amount shall be considered as a civil debt owed and

payable to the Department of Customs, together with

imprisonment for a term not exceeding three years, and the

offender may be either detained or proceeded against by

summons, in the manner and form, and subject to all other

provisions laid down in the Criminal Code;

(b)

where the goods in respect of which the offender is

proceeded against are any of the goods set out in the First

Schedule, the punishment of imprisonment herein prescribed

shall in every case be applied; and

(c)

in the case of a second or subsequent conviction

for any offence under this article within a period of twelve

months from the date of the previous conviction, the offender

shall be liable to imprisonment for a term from six months to four

years, in addition to the pecuniary penalties herein prescribed.

Any person who

(a) negligently makes or gives or submits or is instrumental in

the making or the giving of any declaration, document or

information to the customs official which is false in any

detail; or

(b) negligently submits an incomplete declaration to the

customs official, including when the person is not in

possession of a document which is required with the

declaration; or

(c)

leaves out or mistakenly declares a letter, number, currency,

unit of measure or other similar data elements in his

declaration to the customs official,

shall be deemed to have committed a crime of negligence, and shall, on

conviction, for each such crime, be liable to a fine (multa) equivalent to

three times the duty endangered but not less than three hundred and fifty

euro (€350)

Provided that in the circumstances mentioned in paragraph (b),

when it is a case of a refund of duty and, or taxes, it shall be deemed that

an offence has not been committed. The refund of duty and, or taxes shall

be subject to the payment of a fee as provided in the Customs

Regulations

Provided also that, in the circumstances mentioned in

paragraphs (a), (b) and (c), the person who makes an incorrect or

incomplete declaration and requests the Commissioner in writing to

amend it

(i)

before the Commissioner notifies the person that the details

in the customs declaration are not correct or are not

complete; and

(ii) (aa) during the period when it is not yet known, in the

systems relating to the processing of customs

declarations, whether manual or electronic, if there is

going to be control of the goods; or

(bb) within ten (10) working days from the date of release

of the goods, which goods were released without

control; and

(iii) such amendment does not tend to make the declaration

applicable to other goods, other than those which were

originally declared, in the sense that the only amendment

that may take place in the declaration is one (1) or more

amendments from those listed in the Third Schedule,

that person shall be deemed not to have committed a crime under this

article.

(1) Notwithstanding any other provision of this Ordinance, and

without prejudice to any other proceedings to which the offender may be

liable under any other law, in the case of any irregularity in any of the

circumstances referred to in the following paragraphs of this sub-article,

the Commissioner may, with the concurrence of the person committing

the irregularity, impose the penalty hereunder as an alternative to

proceedings in court

(a) where the endangered duty does not exceed twenty-five

thousand euro (€25,000), the Commissioner may collect

the endangered duty and impose a penalty equivalent to the

endangered duty;

(b) in the case where there is no endangered duty but there exist

endangered taxes, the Commissioner may collect the

endangered taxes and impose a penalty equivalent to five

per cent (5%) of the difference in the value of the goods or,

if there is no difference in the value, a penalty equivalent to

one per cent (1%) of the value of the goods, together with a

penalty equivalent to the endangered taxes;

(c) in the case where there is no endangered duty but there exist

endangered taxes in relation to goods entered in Malta by a

person who is registered with the VAT Department under

article 10 of the Value Added Tax Act, and the irregularity

consists of a breachof article 62(m) and of article 62A, the

Commissioner may collect from the offender the

endangered taxes and impose a penalty equivalent to 50% of

the endangered value added tax up to a maximum of ten

thousand euro (€10,000), together with a penalty equivalent

to the other endangered taxes;

(d) in the case where both duty, of not more than twenty-five

thousand euro (€25,000), as well as taxes on the goods are

endangered, the Commissioner may collect the endangered

duty as well as the endangered taxes and impose a penalty

equivalent to the endangered duty and the endangered taxes;

(e)

in the case where there are endangered duty of not more

than twenty-five thousand euro (€25,000) as well as

endangered taxes in relation to goods entered in Malta by a

person who is registered with the VAT Department under

article 10 of the Value Added Tax Act, and the irregularity

consists of a breach of article 62(m) of this Ordinance, the

Commissioner may collect from the offender the

endangered duty as well as the endangered taxes and impose

a penalty equivalent to the endangered duty together with a

penalty equivalent to 50% of the endangered value added

tax up to a maximum of ten thousand euro (€10,000),

together with a penalty equivalent to the other endangered

taxes;

(f)

in the case where no other duty or tax on the goods is due or

endangered, and there exists no restriction or prohibition on

the importation of the goods, or limitation or condition on

their exportation, the Commissioner may impose a penalty

of one hundred euro (€100);

(g) in the case where no other duty or tax on the goods is due or

endangered, but there exists a restriction or prohibition on

the importation of the goods, or there exists a limitation or

condition on their exportation, the Commissioner may

impose a penalty of two hundred euro (€200) or 10% of the

value of the goods, up to a maximum of six hundred euro

(€600), whichever is the higher. Where the value of the

goods cannot be established, the Commissioner may impose

a penalty of two hundred euro (€200).

(2)

(a)

In the case where one (1) of the irregularities referred to

in the Second Schedule is committed, which irregularity is committed

after the 30 th April 2013, and the agreement relating to the irregularity

referred to in sub-article (1) is entered into, or where the irregularity was

committed before the 30 th April 2013 but the agreement relating to such

irregularity referred to in sub-article (1) was entered into after the 30 th

April 2013, the penalty on the person committing the irregularity

(i) for the first time over the twelve (12) months immediately

before the date on which the irregularity is committed, shall

be equivalent to twenty-five per cent (25%) of the

endangered duty and taxes, as the case may be, or fifty euro

(€50) whichever is the higher; and

(ii) for the second time over the twelve (12) months

immediately before the date on which the irregularity is

committed, shall be equivalent to fifty per-cent (50%) of the

endangered duty and taxes, as the case may be, or seventy-

five euro (€75) whichever is the higher; and

(iii) for the third time or more over the twelve (12) months

immediately before the date on which the irregularity is

committed, shall be equivalent to hundred per cent (100%)

of the endangered duty and taxes, as the case may be, or one

hundred euro (€100) whichever is the higher.

(b) Without prejudice to sub-article (5), an agreement in lieu of

criminal proceedings with regard to the irregularities mentioned in the

Second Schedule shall only be regulated by this sub-article.

(3) For the purposes of this article, when any irregularity leads to loss

of duties and the Commissioner would have imposed an excise duty

penalty under the Excise Duty Act, with the concurrence of the person

committing the irregularity, the Commissioner shall not impose another

excise duty penalty under this Ordinance.

(4) For the purposes of this article, the signing of this agreement shall

also mean that the person is renouncing to any claim he may have against

the Commissioner, the State Advocate or the Attorney General resulting

from the case.

(5) Where in one (1) declaration there is more than one (1) item

about which an irregularity was committed, and the agreement referred to

in this article takes place instead of criminal proceedings, the penalty that

the person shall pay is that applicable for every separate item, except

where there is more than one (1) irregularity in the same declaration

which falls under paragraph (f) of sub-article (1), in which case the

penalty is of one hundred euro (€100) for all those irregularities in that

declaration which fall under paragraph (f) of sub-article (1).

(1) Notwithstanding any other provision of this Ordinance, the

Commissioner may, only as far as the provisions of this Ordinance are

concerned, and without prejudice to any other proceedings to which the

offender may be liable under any other law, enter into an agreement in

writing with the offender whereby the said offender pays a sum equivalent

to the fine (multa) that would be due by way of penalty in accordance with

the provisions of this Ordinance, and upon the signing of any such

agreement by the Commissioner and the offender, all criminal liability of

the offender under this Ordinance, with regard to the offences in relation

to which the agreement has been entered, shall be extinguished

Provided that any forfeiture contemplated in the Ordinance as a

consequence to the offence to which the agreement relates, shall

notwithstanding such agreement, still take effect unless the offender elects

to pay also to the Commissioner, a sum equivalent to the value of the

goods forfeited together with any amount of duty or levy due thereon.

Such value shall be determined in accordance with the provisions of the

Import Duties Act.

(2) The provisions of sub-article (1) shall apply also in any case

where the offender has been charged before a court in relation to the

offence, but before final judgment has been given in the case

Provided that where proceedings before a court have not been

commenced, the sum payable in accordance with any agreement as

contemplated in sub-article (1) shall be reduced by ten per centum.

(3) The provisions of sub-article (1) shall not apply in relation to an

offence concerning goods mentioned in the First Schedule.

(4) Any sum due in virtue of an agreement entered into in terms of

sub-article (1), shall be due to the Government as a civil debt. The

Commissioner shall not enter into an agreement as is referred to in sub-

article (1), unless such agreement is accompanied by the payment of the

sum due or a sufficient security for its payment.

(5) For the purposes of this article, the signing of this agreement shall

also mean that the person is renouncing to any claim he may have against

the Commissioner, the State Advocate or the Attorney General resulting

from the case.

In case of an out of court agreement under article 63 and 63A,

when the law provides for the lowest and the highest amount of the fine

(multa) that may be so imposed by the Court, the sum that shall be paid as

a result of that agreement, shall be a sum which is equivalent to the said

lowest amount increased by half the difference between the said lowest

and highest amounts.

Where under this Ordinance or any other law relating to Customs

any sum of money is due by the master of a vessel whether by way of a

pecuniary penalty or otherwise, the vessel as well as the master personally

shall be liable for the payment thereof.

When an object is forfeited in accordance with an article of

customs legislation, the duty and taxes due on the forfeited object shall

not be collected.

PART XII

P OWERS AND P ROCEDURE

(1) Every economic operator shall give access to his computer

systems and all his records to the Commissioner so that a systems based

audit can be carried out as and when requested by the Commissioner.

(2) For the purposes of sub-article (1), the Commissioner may

delegate to any person any right, duty, power and other function vested in

him, conferred to him or imposed upon him by this Ordinance as the

Minister may direct in writing

Provided that the Commissioner may not delegate those rights,

duties, powers and other functions vested in him to any person, if that

person is not considered by the Commissioner as a fit and proper person

to exercise those rights, duties, powers and other functions.

(3) Every person having been so delegated together with all his

employees, shall be bound by the duty of secrecy and confidentiality of

public officers as provided in the relevant laws, and the person and all his

employees shall also be subject to the rules of protection of data according

to the relevant laws.

(4) For the purposes of this article, the term "system based audit"

means "an audit procedure including auditing of electronic systems,

designed to obtain audit evidence as to whether key controls are operating

continuously, consistently and effectively as planned in preventing, or

detecting and correcting, material mis-statements or instances of non-

compliance throughout the period being audited. This audit is also

conducted through different types of tests of controls, such as

documentation review, enquiry and confirmation, inspection, observation,

recalculation and re-performance".

(1) Every offence provided for in this Ordinance shall, to all

legal intents and purposes, be deemed a crime within the meaning of the

Criminal Code and, subject to the special provisions of this Ordinance, be

dealt with as such.

(2) The provisions of the Criminal Code relating to the punishment

described in that Code as a fine (multa) shall apply to the pecuniary

penalties laid down in this Ordinance.

All proceedings for the recovery of any pecuniary penalty or

otherwise under this Ordinance shall be taken before the Court of

Magistrates, and shall be in accordance with the provisions of the

Criminal Code regulating the procedure before the said court as a court of

criminal judicature and the award and execution of the punishments

thereby imposed, and shall be subject to appeal as provided in article 88

and, as regards procedure, as provided by the said Code for appeal from

the decisions of the said court.

Notwithstanding the provisions of any other law, any goods

seized under the provisions of this Ordinance and exhibited in court

during the relative proceedings, shall -

(a) where on conviction by the Court of Magistrates the goods

seized are to be forfeited and no appeal from the conviction

is entered before the expiration of the time allowed for

entering an appeal or any such appeal is abandoned; or

(b) on an appeal entered by the defence or by the prosecution,

where the Court of Appeal confirms the conviction or finds

the accused guilty,

become the property of the Government and no application shall be

required to be made to the competent court by the Commissioner to take

possession thereof.

(1)

All ships, vehicles, other means of transport and

anything that may contain any other objects, together with horses or

animals and other objects that have been knowingly used in the

importation, disembarkation, in discarding, retaining, concealing, or

transporting any objects whose duty is not paid or other objects which

are, under this Ordinance, liable to forfeiture, shall be forfeited

Provided that no vessel shall be liable to forfeiture by the

application of this article, if that vessel is not less than two hundred and

fifty (250) tons burden.

(2)

(a)

With regard to any vessels of two hundred and fifty

(250) tons burden or more, the Commissioner, in any case in which, in

his opinion, any responsible officer of such vessel is, by act or

negligence, involved in the act, may proceed to take proceedings in the

manner prescribed by article 66, and without prejudice to any appeal

as mentioned in that article, for the condemnation of the said vessel of

that sum m entio ned in paragraph (b). F or this purpose, the

Commissioner may request, in the case of any vessel mentioned in this

sub-article, that this sum be placed in his hands as a precaution against

the decision that the court shall give, and in case of failure to pay this

deposit, the Commissioner may detain such vessel.

(b) The sum referred to in paragraph (a) shall be

(i) half a million euro (€500,000) for vessels of

between two hundred and fifty (250) and nine

thousand, nine hundred and ninety-nine (9,999)

tons burden;

(ii) six hundred thousand euro (€600,000) for vessels

of between ten thousand (10,000) and nineteen

thousand, nine hundred and ninety-nine (19,999)

tons burden;

(iii) seven hundred thousand euro (€700,000) for

vessels of between twenty thousand (20,000)

and twenty-nine thousand, nine hundred and

ninety-nine (29,999) tons burden;

(iv) eight hundred thousand euro (€800,000) for

vessels of between thirty thousand (30,000) and

thirty-nine thousand, nine hundred and ninety-

nine (39,999) tons burden;

(v) nine hundred thousand euro (€900,000) for

vessels of between forty thousand (40,000) and

forty-nine thousand, nine hundred and ninety-

nine (49,999) tons burden;

(vi) one million euro (€1,000,000) for vessels of

between fifty thousand (50,000) and fifty-nine

thousand, nine hundred and ninety-nine (59,999)

tons burden;

(vii) one million, one hundred thousand euro

(€1,100,000) for vessels of between sixty

thousand (60,000) and sixty-nine thousand, nine

hundred and ninety-nine (69,999) tons burden;

(viii) one million, two hundred thousand euro

(€1,200,000) for vessels of between seventy

thousand (70,000) and seventy-nine thousand,

nine hundred and ninety-nine (79,999) tons

burden; or

(ix) one million, three hundred thousand euro

(€1,300,000) for vessels of eighty thousand

(80,000) tons burden or more.

(3) There shall be no right of action against the Commissioner for

damages caused by the payment of the deposit or by the retention of any

vessel, vehicle, any other means of conveyance, anything that may keep

in it other goods, horses, animals and any other goods which have been

knowingly used in the importation, landing, discarding, keeping,

concealment, or in the carriage of any goods on which the duty is not

paid or other items that are, under this Ordinance, subject to forfeiture.

(4) The expression "responsible officer" in this article means and

includes the master, mates and engineers of any vessel, and, in the case of

a vessel carrying a passenger certificate, the purser or chief steward.

(5) The expression "neglect" includes cases where goods unowned

by any of the crew are discovered in a place or places in which they could

not reasonably have been put if the responsible officers having

supervision of such place or places had exercised proper care, at the time

of the loading of the ship or subsequently.

(6) The expression "burden" shall mean net registered tonnage.

(1) All vessels, goods, vehicles, other means of conveyance

and any item that can hold in it other objects, together with all horses

or other animals and things liable to forfeiture, may be seized in any

place, either upon land or water, by any Customs official or Police

officer, and such vessels, goods, vehicles, other means of conveyance

and any item that can hold in it other objects, together with all horses

and other animals and things so seized shall forthwith be delivered into

the control of the Commissioner or in any other way be securely

placed in a place where the Commissioner exercises control.

(2) The forfeiture of any ship, vehicle or animal shall be deemed to

include the tackle, apparel and furniture thereof, and the forfeiture of any

goods shall be deemed to include the package in which the same are found

and all contents thereof.

(1) The Commissioner may, upon reasonable suspicion, direct

that any packages lying under customs control be opened and their

contents examined for the purpose of ascertaining that the provisions of

this Ordinance and of any other law relating to customs are being

complied with.

(2) A reasonable notice of the opening and examination of the goods

shall be given to the consignee, if known, so that he or his agent may

attend.

(3) If the circumstances do not permit that such notice be given it

shall be dispensed with.

(4) The Commissioner shall not, on account of any such opening or

examination, be liable to any action whatsoever.

(1)

Every Customs official or Police officer may, upon

reasonable suspicion, stop and examine at any place any means of

conveyance and any item that can hold in it other objects, to ascertain

whether any smuggled goods are contained therein. Where no

smuggled goods are found, such official or officer shall not, on

account of such stoppage and examination, be liable to any action or

prosecution.

(2) Every person driving or conducting such means of conveyance

or is responsible for any item that may hold in it other objects and who

refuses to stop or allow such examination on being so requested, shall

be liable to a fine (multa) not exceeding two hundred and thirty-two

euro and ninety-four cents (€232.94).

A Customs official may require any person whom such official

has reasonable cause to believe to be guilty of an offence under this

Ordinance to furnish to such official -

(a) his or her name and surname, address and other details,

(b) a document of identification, and

(c)

all such information in relation to the goods subject to duty

as may be reasonably required by such Customs official and

which goods are in the possession or procurement of such

person.

Where a Customs official has reasonable grounds to suspect

that a person is committing an offence against this Ordinance and or

against its subsidiary legislation, or against any law and or its subsidiary

legislation where the Commissioner is empowered to act, then such

official may detain such person without a warrant and as soon as

immediately practicable thereafter, and in any case not later than two

hours after such detention, place such person in the custody of an officer

of the Police force whereupon such officer of the Police force shall either

release such person or proceed to present such person before a court and

the provisions of the Criminal Code relating to arrest shall mutatis

mutandis apply to the Customs official and the officer of the Police force.

(1) For the purposes of investigation related to crimes of

contraband, fraud, evasion of tax or duty, money laundering or financing

of terrorism, in order to fulfil his obligations under customs laws, the

Commissioner may, without prejudice to any obligation of professional

secrecy imposed by an explicit provision of the law, demand and collect

details of transactions that have taken place, are taking place or which still

have to take place, both if involving the person or entity to which the

demand is made and if the said transactions are between third parties,

from any person or entity, and every said person or entity shall give to the

Commissioner the requested details within the time frame established by

him. The said obtained details may be used by the Commissioner as

evidence in proceedings before any court.

(2)

When the Commissioner suspects that the details of transactions

collected could amount to proof of the crimes of money laundering or

financing of terrorism, the Commissioner shall pass on the said details to

the Financial Intelligence Analysis Unit.

(3) Any person, if requested by the Commissioner, shall

provide to the Commissioner any information required to ensure

that the provisions of this Ordinance, regulations and any other law

relating to customs where the Commissioner is empowered to act,

are being complied with.

(4) Any person who fails to provide the information requested

by the Commissioner or knowingly provides information in

accordance with this article which is false or incorrect shall be

guilty of an offence under this Ordinance and shall be subject upon

conviction to a fine (multa) of not less than two hundred and fifty

euro (€250) but not exceeding two thousand and five hundred euro

(€2,500), and one-third (1/3) of such amount shall be considered as

a civil debt owed and payable to the Department of Customs, or to

both such fine (multa) and imprisonment for a term not exceeding

three (3) years

Provided that in addition to any punishment to which the

person convicted of an offence may be sentenced, the Court shall

order the offender to provide the information requested by the

Commissioner within the period determined by the Court.

(1) If any Customs official or Police officer has reasonable

cause to suspect that any prohibited or uncustomed goods are harboured,

or kept or concealed in any house, building or other enclosure, within the

meaning of article 355E of the Criminal Code, and this is made to appear

by a declaration on oath before the Attorney General or a magistrate, it

shall be lawful for the Attorney General or such magistrate, by warrant

under his hand, to authorize such official or officer to enter and search

such house, building or other enclosure, and to seize and carry away any

prohibited or uncustomed goods found therein

Provided that, where any Customs official or Police officer has

reasonable cause to suspect that any prohibited or uncustomed goods are

harboured, or kept or concealed in any such place as aforesaid and has

reasonable cause to apprehend that there is imminent danger that any such

goods will be removed or suppressed, such Customs official, if authorized

in that behalf by the Commissioner, or such Police officer, if authorized in

that behalf by the Commissioner of Police may exercise in relation to such

place as aforesaid, the powers mentioned in this article in the same

manner as if he were authorized so to do by a warrant issued under this

article.

(2) It shall be lawful for such official or officer, in case of resistance,

to break open any door and to force and remove any impediment or

obstruction to such entry, search or seizure as aforesaid.

(1) Whenever goods are withheld under this Ordinance, the

official who withholds the said goods shall issue a receipt for the

withheld goods to the person from whom the objects were taken or

otherwise the receipt for the withheld goods shall be affixed to the

place from where the goods were withheld.

(2) Where within a period of ninety (90) working days from

when the goods were withheld, the Commissioner decides that the

goods are not subject to seizure or if he fails to take a decision

regarding such goods, the Commissioner shall immediately return

the withheld goods to the person from whom they were withheld.

(3) Where it is decided that the goods are subject to seizure,

the Commissioner or the responsible official shall issue a note of

seizure specifying the reason for the forfeiture within ninety (90)

working days from when the goods are withheld, to any person who

the Commissioner or the responsible official deem, was at the time

that the seizure was made the owner of the withheld goods, if

known.

(4) The seizure note shall be accompanied by a copy of this

article and it shall be deemed to have been duly given to the person

concerned

(a) when it is delivered to such person personally, if known;

or

(b) when it is addressed to such person and is sent to him by

registered mail or left at the last known address of

residence or place of business of that person, or in the

case of a body corporate at its registered or main office

and in this case the date of the seizure note shall be the

date when the registered post is delivered; or

(c) where such person does not have a known address in

Malta or Gozo, when a notice is published in the

Gazette declaring that the seizure note has been issued.

The date of the seizure note in this case shall be the

date of publication of the notice in the Gazette.

(5) (a) The goods seized in accordance with this Ordinance

shall be deemed to be forfeited ipso jure and the Commissioner

may dispose of them according to law, unless the person from

whom the goods have been seized, or the owner, or any person

authorised by him, within thirty (30) days from the date of the

s e i z u re n o te , g i v e s no t ic e i n w ri t in g to th e Co m m i s s i o ne r,

requesting that the seized goods are returned to him or indicating

that he intends to request that they are returned, and within thirty

(30) days from such notice, institutes the necessary proceedings

before the Administrative Review Tribunal by means of an

application against the Commissioner.

(b) The Commissioner shall have twenty (20) days from

service to reply to the application before the Administrative

R e v i e w Tr i b u n a l . T h e Tr i b u n a l s h a l l h e a r t h e a p p l i c a t i o n

expeditiously.

(c) In default of such contestation in terms of paragraph (a),

the claim on the seized objects shall be deemed to have been

abandoned

Provided that where a seizure is made in accordance with

this Ordinance and no contestation has been made by the person

from whom the goods have been seized, or by the owner, or by any

person authorised by him, for the purposes of this article, in case of

an acquittal by the competent Court as provided for in article 66

which has become a res judicata, the contestation process as

provided for in paragraph (a) may be availed of within thirty (30)

days from the date of the judgement becoming a res judicata. In

default of such contestation, the claim on such goods shall be

deemed to be abandoned

Provided further that the preceding proviso shall not apply

to the confiscation of any goods which are illegal or prohibited by

any law and to the confiscation of any restricted goods, unless such

restrictions were observed.

(6) When any seized goods in accordance with this article is a

ship or is of a perishable nature or is, in the opinion of the

Commissioner, likely to suffer substantial loss of value by the lapse

of time, or is a live animal, the said good may, by order of the

Commissioner, be sold immediately, and the proceeds thereof be

retained to make good for any claim that may be legally made in

respect thereof and for the purpose of any proceedings instituted

under this Ordinance in respect of the seized goods, such proceeds

shall represent and substitute the said seized goods.

(7) Where a seizure made in accordance with this article is

contested in accordance with sub-article (5), the Commissioner

may at any time, if he deems fit and notwithstanding the pendency

of the proceedings wherein the seizure is contested, deliver any

object seized to any claimant upon paying to the Commissioner

such sum as the Commissioner deems adequate, and as long as it

does not exceed such sum which in the opinion of the

Commissioner represents the value of the object, including any

duty and tax which are still due on it, or upon the claimant giving

such bank guarantee that is acceptable to the Commissioner for the

payment of such sum. Such sum or such guarantee, as the case may

be, shall be retained to make good for any claim that may be legally

made in respect thereof and shall, for the purpose of any

proceedings taken under this Ordinance in respect of the seized

goods, represent and substitute the said seized goods.

(1) Any person may file an appeal before the Administrative

Review Tribunal in cases referred to in article 72 and related to, as a

consequence of, or incidental to the seizure of any goods in accordance

with the provisions of this Ordinance.

(2) The application shall, under pain of nullity, state clearly

and concisely the nature of the contestation, the facts out of which

the contestation arises, the reasons on the basis of which such

contestation should be upheld, and the claim for the release of the

seized goods.

(3) The applicant shall attach to the application all such

do c u m e nt s i n su p p or t of h is c la i m a nd s h a l l s pe c i f y i n h i s

application the list of witnesses that he intends to produce stating in

respect of each, the proof which he intends to produce in front of

the Tribunal.

(4) The date of the first hearing shall not be later than thirty

(30) days from the date on which the application was filed.

(5) The application and the notice of the date appointed for

hearing shall be served on the Commissioner without delay and the

said Commissioner shall file his reply thereto within twenty (20)

days following the date of service of the application.

(6) The Commissioner shall, in his reply, state clearly and

concisely whether he agrees with the facts established in the

application and the reasons on the basis of which he objects to the

claim. He shall also indicate in his reply the list of the witnesses to

be heard before the Administrative Review Tribunal and shall

attach thereto all the documents in support thereof.

(7) On the day appointed for the hearing of the application, the

Administrative Review Tribunal shall consider the points of fact

and law that may be determined only from the application, the

reply, the documents filed by either of the parties, or from the

evidence specified by either of the parties in the application or

reply, as the case may be, or from the oral pleadings of either of the

parties.

(8)

The Administrative Review Tribunal shall hear the

application expeditiously.

(9) Saving the preceding provisions of this article, the provisions of

the Code of Organization and Civil Procedure shall apply in relation

to any such application or reply.

(1) If, where anything is delivered or sold in accordance with

article 72 or is destroyed in accordance with any of the provisions of this

Ordinance or of any other law, it is held in proceedings taken under this

Ordinance that the thing was not liable to forfeiture at the time of its

seizure, the Commissioner shall, subject to any deduction allowed under

sub-article (2), offer on demand in writing by the claimant to him -

(a) an amount equal to any sum paid by him or the security

given by him under article 72(4); or

(b) where he has sold the thing, an amount equal to the

proceeds of the sale; or

(c)

where he has destroyed the thing, an amount equal to the

market value of the thing at the time of its seizure.

(2) Where the amount to be tendered under sub-article (1)(a), (b) or

(c) or the security tendered includes any sum on account of any duty, levy

or tax chargeable on the thing which has not been paid before its seizure,

the Commissioner may deduct so much of that amount or security as

represents that duty, levy or tax.

(3) If the claimant accepts any amount tendered to him under sub-

article (1), he shall not be entitled to maintain any action on account of the

seizure, detention, sale, or destruction of the thing or of any other matter

consequential thereto.

(4) For the purpose of sub-article (1)(c), the market value of anything

at the time of its seizure shall be taken to be such amount as the

Commissioner and the claimant may agree or, in default of agreement, as

may be determined by a referee appointed by the Court of Magistrates

upon the application of the Commissioner or the claimant, whose decision

shall be final and conclusive; and the procedure on any reference to a

referee shall be such as may be determined by the referee or directed by

the Court of Magistrates.

When any seizure has been made, or any penalty or forfeiture

incurred under this Ordinance, the President of Malta may direct the

restoration of such seizure, whether condemnation has taken place or not,

or waive proceedings, or mitigate or remit such penalty or forfeiture, on

such terms and conditions as he may see fit.

(1) Any proceedings for any offence against this Ordinance and

any proceedings for the recovery of any pecuniary penalty or otherwise

under this Ordinance shall be instituted by or in the name of the

Commissioner.

(2) Such proceedings shall be instituted within ten years from the day

of the commission of the offence.

If, in any claim in respect of any goods seized for non-payment

of duties, or any other cause of forfeiture, or in any prosecution for the

recovery of any pecuniary penalty or otherwise under this Ordinance, any

dispute arises whether the duties of customs have been paid in respect of

such goods, or whether the same have been lawfully imported or lawfully

transshipped or unshipped, or concerning the place from where such

goods were brought, then and in every such case the proof thereof shall be

on the person making such claim or on the defendant in such prosecution,

as the case may be.

In all cases where the value of the goods is relevant for the

determination of any penalty, such value shall, as regards proceedings in

court, be determined in accordance with the rules contained in the Third

Schedule to the Import Duties Act, and the Annex thereto.

(1) No person shall sign an entry for the importation or

exportation of goods unless he is the importer or exporter of the goods

declared on such entry, or unless he is authorised for the purpose by the

importer or exporter thereof, and, in any such case, such entry shall be

signed on behalf of such importer or exporter, as the case may be.

(2) Any person signing an entry for the importation or exportation of

goods, whether in his own name or on behalf of any other person, shall

enter thereon his name and address and his legally valid identification

document number.

(3) Any person who signs an entry for the importation or exportation

of goods, not being the importer or exporter thereof, without having the

authority so to sign shall be guilty of an offence and shall, on conviction,

be liable to a fine (multa) of not less than two hundred and thirty-two euro

and ninety-four cents (€232.94) but not exceeding one thousand and one

hundred and sixty-four euro and sixty-nine cents (€1,164.69), or to

imprisonment for a term of not less than one month but not exceeding six

months, or to both such fine and imprisonment.

PART XIII

G ENERAL P ROVISIONS

(1) It shall be lawful for the Minister responsible for customs,

from time to time, to make, and when made, to alter or revoke regulations

for the working of the customs department and generally for giving effect

to any of the purposes of this Ordinance.

(2) Any regulations made under sub-article (1) may provide that any

person who contravenes or fails to comply with any of those regulations

shall be guilty of an offence, and such regulations may provide for the

penalty of a fine (multa) not exceeding one thousand and eight hundred

and sixty-three euro and fifty cents (€1,863.50) or an amount equal to

three times the duty payable on any goods in respect of which the offence

is committed, whichever shall be higher, or to imprisonment for a term not

exceeding six months, or to both such fine and imprisonment, in respect

of any conviction.

(3)

Where any regulations made under sub-article (1) do not provide

for any punishment, any person who contravenes, or fails to comply with,

any of those regulations shall be liable, on conviction, to a fine (multa) not

exceeding four hundred and sixty-five euro and eighty-seven cents

(€465.87).

(4) The Minister responsible for customs may make, amend,

substitute or repeal rules or regulations in relation to the application of

all or part of the provisions of the Ordinance and of any subsidiary

legislation made thereunder for the purpose of regulating, prescribing

or otherwise providing for customs matters in respect of any exclusive

economic zone area or environment protection area as defined in the

Exclusive Economic Zone Act.

For the purpose of implementing obligations in pursuance of

bilateral or multilateral agreements or other arrangements, the

Commissioner shall co-operate with other customs services on matters of

mutual concern and may for that purpose -

(a) give effect, in accordance with such arrangements as he may

direct or as the Minister responsible for customs may by

regulations prescribe, to any requirements or practice as to

the movement of goods between countries; and

(b) give effect to any reciprocal arrangements made with other

customs services for securing, by the exchange of

information or otherwise, the due administration of their

customs laws and the prevention or detection of fraud or

evasion.

The Minister responsible for customs may by regulations made

under this article amend or revoke the Schedules hereto.

(1) The Minister responsible for customs may make

regulations to prescribe the forms to be used in accordance with and for

the purposes of any provisions of this Ordinance and of any regulations

made thereunder and, from time to time, to amend, substitute, revoke and

add to any such forms.

(2) The revocation or alteration of any forms as provided in sub-

article (1) shall not affect any penalty, forfeiture or punishment incurred

before such revocation or alteration.

(1) The Minister responsible for customs may, by regulation,

prohibit, restrict or regulate the importation into Malta, whether by sea or

air, of any goods or class of goods.

(2) A regulation under this article may specify any goods or class of

goods, either generally or in any particular manner, whether with

reference to the country of origin, or the route of importation or otherwise.

(3) Where the Commissioner has reason to suspect that any material

containing extreme pornographic images has been imported into Malta in

contravention of any regulations made under sub-article (1), but so that no

other offence against this Ordinance is committed in connection with or

for the purpose of the importation thereof, the Commissioner may detain

and open and, subject to the provisions of the next following sub-article,

with the written authority of the Minister responsible for customs, destroy

such material.

(4) The provisions of the Second Schedule to the Post Office Act

shall apply to any printed matter detained under the last foregoing sub-

article, and for the purpose of this sub-article -

(a) the references in that Schedule to the Postmaster General

shall be construed as if they were references to the

Commissioner for Tax and Customs;

(b) the references to the Minister in paragraphs 5 and 7 of that

Schedule shall be construed as if they were references to the

Minister responsible for customs; and

(c) the references in that Schedule to the detaining of printed

matter under article 27 of the Post Office Act, and to

delivery through the post shall be construed as if they were

references to the detaining of printed matter under sub-

article (3) and to release from Customs respectively.

(5) The provisions of sub-articles (3) and (4) shall be without

prejudice to any seizure, forfeiture, remedy, right of proceeding or penalty

established by the other provisions of this Ordinance in respect of any

article, other than printed matter to which sub-article (3) applies, imported

in contravention of regulations made under sub-article (1).

Any regulations made by the Minister responsible for customs

under this Ordinance shall be published in the Government Gazette and

shall have the same effect as if they formed part of this Ordinance. A copy

of such regulations shall, as soon as practicable, be laid on the Table of the

House of Representatives

Provided that, in the case of any regulations made under article

81, if the House of Representatives, within a period of twenty days,

beginning with the day on which any such regulations are laid before it,

resolves that they be annulled, the same shall cease to have effect, but

without prejudice to anything previously done thereunder or to the

making of any new regulations. In reckoning any period for the purposes

of this proviso no account shall be taken of any time during which the

House of Representatives is dissolved or prorogued or during which it is

adjourned for more than four days.

The provisions of this Ordinance relating to the entry,

unshipment, landing or shipment of goods, shall, as far as they are

applicable, be deemed to apply to and include goods unshipped in transit

or for the purpose of transshipment.

(1) It shall be lawful for the President of Malta, by a notice

published in the Government Gazette, to authorize any Customs and

Excise officer or any Customs official to exercise, within such limits as

shall by a notice published as aforesaid be prescribed by the President of

Malta, such functions as by any law or regulations made thereunder, are

vested in the officers of the Executive Police.

(2) Before any such officer or person shall exercise any of the

functions referred to in sub-article (1), he shall take the oaths here

following

(a) I ........................................ do solemnly swear/affirm that I

will bear true faith and allegiance to the people and the

Republic of Malta and its Constitution. (So help me God).

(b) I.............................................do swear that while holding the

office of (insert description of office) I will to the best of my

knowledge and ability discharge the functions of an officer

of the Executive Police faithfully and according to law.

(1) The President of Malta may award to any official arresting

any individual liable to arrest under this Ordinance and to any person

giving information leading to the conviction of any such individual, such

reward as he may think fit, not exceeding the sum of forty-six euro and

fifty-nine cents (€46.59) for each individual, provided such individual is

actually convicted.

(2) The President of Malta may order to be paid, in respect of any

seizure made under this Ordinance, to the person or persons making the

same and to any person or persons through whose information or means

such seizure shall have been made, such rewards as he may see fit, not

exceeding the value of the goods or things so seized; and for this purpose

the value of the goods or things seized as aforesaid shall be determined in

accordance with the provisions of article 78.

The provisions of article 21 of the Criminal Code and of the

Probation Act, shall not be applicable in respect of any offence against the

provisions of this Ordinance or of any regulations made thereunder.

Notwithstanding the provisions of the Criminal Code, the

Attorney General shall always have a right of appeal to the Court of

Criminal Appeal from any judgment given by the Court of Magistrates in

respect of criminal proceedings arising out of the provisions of this

Ordinance.

(1)

If in any Court judgment, whether of a civil or a

criminal nature, the Court releases in favour of a person objects that are

seized by the Commissioner, and the person fails to collect those objects

from Customs within sixty (60) days from the date of judgment, the

Commissioner may send a registered letter or leave a letter at the person’s

last known address and impose a time limit of sixty (60) days from the

date of the letter, within which the person shall collect the objects from

the Commissioner. If the person fails to collect the objects from the

Commissioner within the given time limit, which time limit may be

extended on the request of the person concerned for valid reasons, the

objects become the property of the Commissioner.

(2)

If the letter is not notified in a way specified in sub-article (1),

the Commissioner shall publish a notice in the Gazette with the content of

the letter and if the person does not collect the objects from Customs

within sixty (60) days from publication, the objects become the property

of the Commissioner.

(3) The provisions of sub-articles (1) and (2) also apply in

circumstances where the Commissioner returns the objects that were

withheld by him under any provision of the law but the person fails to

collect them.

(4)

(a)

In the case of the destruction of the goods, the cost of

the destruction of the goods that are not collected and become the

property of the Commissioner, as provided in this article, shall be paid by

the person to whom the goods were originally released.

(b)

The cost of destruction shall constitute a civil debt

owed and payable to the Commissioner by the person to whom the goods

were originally released.

In the case of destruction of the goods that become property of

the Commissioner by operation of law or by court decision, the costs of

their destruction shall be paid by the original owner of the goods.

(a)

The Commissioner shall have the right to dispose

lawfully of all the goods seized according to any customs law, both when

that seizure becomes final as well as when the goods have been

abandoned.

(b)

The right mentioned in paragraph (a) is without

prejudice to the right of the Commissioner to dispose of the goods seized

before the seizure becomes final, in the circumstances and for the reasons

provided by law.

(c)

The goods seized under any customs legislation, except

for objects of food or drink items for humans, shall either be put to use by

a public entity, or be placed for sale by call for offers, or be destroyed, or

otherwise the Commissioner may dispose of them in any other way as he

deems appropriate with the approval of the Minister responsible for

Customs

Provided that objects of food or drink items for humans shall

be placed for sale by call for offers.

The Commissioner may require a sworn declaration to serve

as proof in the absence of more specific Customs documents or to serve

as ulterior proof after all the required documentation has been provided.

The Commissioner or any Customs official and, or any

Police officer shall be afforded the same protection in relation to

judicial proceedings in accordance with the Holders of Public

Office and Public Entities (Responsibility) Act.