177 tal-1991

LN. 177 or 1991

IMPORT DUTIES Acr, 1989

(ACT NO. XXXV OF 1989)

Duty Free Shop Regulations, 1991

IN eJlercise of the po .... ers conferred by sections 16 and 35 of the

Import Duties Act, 1989, the Minister of Finance has made the

following regulations:-

I. These regulations may be cited as the Duty Free Shop eil.,_,

Regulations. 199 1.

In these regulatiollli. un less the contexl otherwise requi res:~

"Complrolle r" means the Comptroller of CUSloms and

includes any person authorised by him to act on hi s behalf

for lhe purposes of these regulations;

free shop~ means Jl"Cmlses within precincts

~duly

approved by the Comptroller, which premises. in aooordaooe

with H licence issued by the said Comptroller. are used to

keep in stock supplies of goods for sale 10 departing and

arriving e ntitled passe ngers within an air or sea port ;

~entitled passengers~ means persons about to board an

air or sea craft for a destination outside Malta o r persons

arriving from a place outside Mall a, hut does not include

me mbers of cre ws of such crafts except when travelling out

of unifonn and/or as ordi nary passengers and any other person

who in lhe opinion of lhe Comptroller is not emitled under

the Convention Concerning Custonu Facili ties for Touring;

~ Molta" has the SlIme meaning as is given by section 124

of the Constitution

-operalor~ mea ns the person autnorised by the

Comptrolle r 10 operate a dUly free shop wi thi n an air or sea

POri

"person" includes an associalion or body of persons.

J. (i) The operator shall be in possession of a lice nce issued Uotoceo.

by the Complroller indialing the goods which he may keep for sale

free of duty. which licence shall contain such conditions as the

Comptroller may from time to lime deem filtO impose.

(ii) Every such licence shall cease 10 be valid ufler the 31st

day of December immed iately following Ihe date of issue but may be

re newed by the Complroller from year to year

Provided that it shall be lawful for the Comptrolle r at any

lime 10 revoke any licence gran ted or renewed under these regulat ions.

(iil ) A fee of Lm,SOO pe r annum paya ble to the Comptrolle r

shall be charged on the grant and every renewal of any licence issued

under the provisions of these regulations.

(i) L-ope ralur ghand u jkollu lite nu mahruga mill - L>b<...a.

Konlro llur 1i tuTi l-oggelli Ji hu jista ' jiomm ghall-bejgl'l hielsa minn

dazju , lie ma liCeTlla gl'l andu jlr.un fiha dawk iI-ko ndiujonij iet H I-

Ko ntrull ur jista' min n t mien ghal t mi en jidhirl u xie raq li jimponi.

(ii) Kulllieenza tali ma libqax (kun valida wara t·J ] jum ta'

Dieembru li jii;i minn ufih wara d·dala ta l-hru g itda (iSla' ligi mgcdda

mill· Kontru lJ uT minn seRa gha l sena

IMa I-Kontrullur jista' fkull imicn jirrevoka kull licr:n7..a

moghtija jcw imgedda tah! dawn ir-rego lamc nt i.

(iij) J ill1alab dri ll ta' Lm500 fis-sena paggabli liIl-

Kontrullur fuq I-ghot; u kulJ tigdid la' t ull liecRza mahruga tahl id·

dispo~izzion ijiel ta ' dawn ir-regolam ent i.

(1) The operator shall obtain his supplies for the duty free

shop from a Government Bonded Warehouse or from 8n appointed

bonded warehouse approved by the Minister respons ible for customs.

(2) The operator shall, immediately and without delay.

inform the proper officer of Customs by means of a delivery note of

the goods to be withdrawn from the warehouse and transferred to tbe

shop.

(3) Th e original of this document shall be kept by the officer

of Customs and at least one copy shall be kept by the operator.

S. (1) Duty free goods shall be sold to arriving or departing

entitled passengers.

(2) (i) For each sale o f duty free goods a receipt shall be

issued and shall have such particulars as the Comptroller may direct.

(ii) The receipt shall be attached to the special packing

containing the duty free goods.

(3) The operator shall sell goods to entitled departing

passengers from the dll1y free shop depanures section only and to

entitled arriving passengers from the duty free shop arrivals section

only. Such sales are only 10 be made against the presentation of

documents mentioned in the licence as issued by the Comptroller.

(4) Goods sold to each individual entitled arrivingpasscnger

shall not exceed the normal duty free concession allowed to arriving

passengers.

( I ) Quell; hielsa minn ~ju ghandhom jinbieghu IiI

passiggi(' ri inlilOlali li jkunu gejjin minn barra jew I; jkunu se jsidru .

(2) (i) Ghal kull bejgl'l la' 0&8;('111 hielsa minn duju

ghandha linhareg rii:e.vula u di n g.handu jkollha dawk il·parlikolarilaji(,1

li I-Konlrullur jista' jordna.

<ii) Jr- ritcvu la gl'la ndha litwahhal mal·pakk specjali li

jkun fih l-oUelt; hielsa minn dazj u.

(3) L-operalu r g.I'Iandu jbi('gh oUell i lil passiggieri ,ntilolali

I; jkunu se jsiefru mit·laqsima lad-dl'partuus hi!)!; tal -ha nulh ieles minn

dazju u li l passiggieri inli tolati lij kunu gejjin minn ba rra mit.taqsima la'

I-Q~riYQfs biss tal-hanut h,eles minn dazju . Bejgh bhal dan ghandu jsir

biss fuq ;I-preientaujoni tad-dokumen!i msemmija fiI-licen~a kif

mahruga mill-Kon!rullu r.

(4) L-oUelli li jinbieghu lil kull passiU;ier indiYidwoli

;nlilolal li jkun gej mirm barra ma gl'la ndhomx jeUedu I, kontessjon i

normali la ' hi dsa minn dazju li linghala lil passiggie ri I; ikunu gejjin

minn ba ru .

Each oottle of spirits and/or carton of cigarettes and where

possible other duty free goods shall be clearly marked with the words

MDUTY FREE SUPPLI ES - LUQA AIRPORT" when sold to

entitled passengers travelling by air and ~DUTY FREE SUPPLIES

- SEA PORr' when sold to entitled passengers travelling by sea.

(1) Duty free goods shall be wrapped in a special packing,

such as a bag or carton, closed with a self-destructing seal so that the

packing cannot be opened without damage to the closure.

(2) The packing must bear in clear print instructions to the

passenger that the packet is not to be opened before the air or sea

craft leaves Malta in the case of depaning entitled passengers and that

the packet is not to be opened before it is examined by Customs in

the case of arriving entitled passengers.

(I) The operator shall keep continuous reoords of additions

to and deductions from stock.

(2) These records shall be kept in accordance with good

accounling praclicc 10 Ihe sa lisfaClion of Ihe Com ptroll er and in such

manner as 10 permillhe drawing upof a slock position at any given time.

(3) The Comptroller may check these recurds and carry OUI

al any ti me physical spot checks of th e goods in stock.

(4) The ope rator shall witho ut del ay and whenever

requcsted hand over to the Comptroller the dail y statements o f addi tion

to and deductions from stock as well as a record of all sales receipts

;n such form and order H he ma y direct.

( I) The operator shall deposit with the Comptroller a sum

equivalent to the amount of dUly payable on the quantity of goods

stored in the duty free shop or shall give such alternative security as

the Comptrolle r may require.

(2) The amount of any security consisting in a moneta ry

deposit o r in a bank guarantee shall be recunstituted 10 the o riginal

amount wh ene ver any part of it is deducted fo r the recovery of any

duty clai med under regulatio n 10 or any am ount due under regulat ion

11 hereof.

Where the Comptrolle r. on examination by him of the goods U.bili,y fo<

in the dUly free sbap. finds that such goods a rc less in quantity tha n pt,.....n' of

those which should exist the rein accordi ng to a proper kee ping of stoc k """"_.

records as are refe rred to in regulation 8 of these regulations. he sha ll

inform the operalor accordingl y. and the laller shall forthwith pay the

amount o f duty payable on the shortages.

(I) An y person who contravenes o r fails to compl y with Penol'y lot

any of these regulations shall be guilty of an offence and shall be liable, inlri"l<mo"to.

on conviction by the Court of Magistrates ( Malta) as a Cou rt of Cri minal

Ju dicature. to punishments not exceedi ng a fine (m"II") of not more

than twO hundred Maltese Hri o r a n amount equal to three times the

im port duty payable on every article in respect of which the o ffence

is comm itted. whichever is the greater. or imprisonment for a term

1101 exceedi ng three months or to both such fine and such imprison ment.

(2) Any refere nce in patagnlph (I ) of this regulatio n to a

person shall be deemed to be al$o a reference to any company,

association o r other body of persons whethe r vested with legal

personality or not.

(3) Whe re an offence under paragraph (1) of this regulation

is com mitted by a company, an association or body of persons. eve ry

peT'SOfl who , at the time of the com mission o f the offence . was a

director. manager. secretary or o ther similar o fficer of such company.

association o r body of persons or was purponing to aCl in such capacity

shs ll be guilty of that offence un less he proves that the offence was

comm itt ed withou t his kn owledge and that he e ~ercised all due

diligence to prevent the commission o f the offe nce

Provided that no more than one person may be found guilty

o f the same offence unde r this paragraph.

Any officer of Customs ma y. at an y li me, enter the dUly free

shop for any purpose con nected with these regula tions.

0. For the purpose of any visit or inspec;tioon requested, required

or allowed under these regulations, the services of Customs Officers

m all be given free of charge subject 10 the approval of the Comptroller.

Ghall 'fi ni la ' kull tjara jcw spczzjon milluba. me hlicga Jew li

jislghu isiru skond dawn ir-regolamenli, is-servizzi la ' U(ficjali lad-

Owana jinshalaw minghaj r hlas suggell gha ll-approvazzjoni lal-

Kontru llur,

The Dut y Free Shop Regu lations, 1914 are hereby revo ked.