14 tal-2016 - Regolamenti tal-2016 li jemendaw ir-Regolamenti tad-Dwana

L.N. 14 of 2016

CUSTOMS ORDINANCE

(CAP. 37)

Customs (Amendment) Regulations, 2016

BY VIRTUE of the powers conferred by article 80 of the

Customs Ordinance, the Minister for Finance has made the following

regulations:-

(1) The title of these regulations is the Customs

(Amendment) Regulations, 2016, and these regulations shall be read

and construed as one with the Customs Regulations, hereinafter

referred to as "the principal regulations".

(2) These regulations are promulgated in the light of article 5

of the Community Customs Code (Council Regulation (EEC) No

2913/92 of 12 October 1992) and any subsequent legislation which

replaces it.

Immediately after Part X of the principal regulations, there

shall be added the following new Part

"Part XI

Authorisation to act as Customs Representative

57. (1) Any

person

who

is

Customs

representative.

established in Malta may act as a customs

representative in Malta, provided he fulfils all

the requirements laid down in this Part of these

regulations.

(2) Such representation may be either

direct, in which case the customs

representative shall act in the name of and on

behalf of another person, or indirect in which

case the customs representative shall act in his

capacity or his own name but on behalf of

another person.

(3) A customs representative shall

declare whether he is acting as a direct or

indirect representative in every declaration to

the customs authorities.

(4) A customs representative shall fill

up the power of attorney in the Fourth

Schedule, showing his empowerment by the

person represented and also showing the type

of representation which he chooses in every

declaration to customs.

(5) The customs authorities may require

persons stating that they are acting as customs

representative to provide evidence of their

empowerment by the person represented.

58. The

person

applying

for

Application for

authorisation.

authorisation to act as a customs representative

shall

(a)

fill out Form 13 in the Fourth

Schedule and present it to the customs

authorities;

(b) produce a recent police

conduct certificate;

(c)

present proof of attendance of

a training course in the use of customs

import and export IT systems or submit

proof of adequate experience in the use of

the system;

(d) produce a cash deposit or

bank guarantee for four hundred and

sixty-six euro (€466) in favour of the

Director General Customs, to be

withdrawn by the customs authorities in

case of loss of any duty or other taxes

payable to the customs authorities, in

declarations

where

that

customs

representative was involved; and

(e)

present an original VAT

certificate.

59. Such authorisation under these

Authorisation.

regulations entitles the customs representative

to lodge electronic and manual import and

export declarations on behalf of another person

or in his name, but does not empower the

customs representative to load, or unload and

carry goods inside or from customs areas.

60. A

customs

representative

Authorized

economic

established in Malta who meets the criteria of

operator.

an authorized economic operator may act as a

customs representative in another Member

State.

61. (1) Persons who fail to state that

Persons who

fail to state that

they are acting as a customs representative or

they are acting

as a customs

who state that they are acting as a customs

representative

representative without being empowered to do

or who are not

empowered to

so shall be deemed to be acting in their own

act as a

customs

name and on their own behalf.

representative.

(2) Article 79 of the Ordinance shall be

applicable to this Part of these regulations with

regard to the offences and punishments therein

provided.

62. Nothing in these regulations shall

Owner of any

cargo may

preclude the owner of any cargo to lodge

lodge customs

declarations

customs declarations personally.".

personally.

Immediately after Form 12 in the Fourth Schedule to the

principal regulations, there shall be added the following new forms

"Form 13

(Part XI)

Application for authorisation to act as customs representative

Customs

Electronic

System

Application to act as a Customs Representative

REPRESENTATIVE DETAILS

EORI / VAT NUMBER: __________________

NAME OF REPRESENTATIVE: ________________________________

ADDRESS: ___________________________________________________

__________________________________ POST CODE: __________

Tel: ______________________

FAX: ______________

E-mail ________________________

Do you have any experience in customs IT Systems?

Yes

No

Have you attended any courses on import/export procedures? Yes

No

Are you aware of the Community Customs Code obligations

with regards to representation on behalf of third parties?

Yes

No

Would you require more than one user login name?

Yes

No

Authorisation to act as a customs representative does not entitle you to load/

unload goods in a customs controlled area on behalf of third parties.

USER DETAILS

FOR OFFICIAL USE

User Name

User 1

Name & Surname: ____________________________________

ID Card No: ________ Sign.: _____________________

User 2

Name & Surname: ___________________________________

ID Card No: ________ Sign.: _____________________

Signature……………

Date…………………..

Form 14

(Part XI)

Power of attorney to act as a Customs Declarant or Representative

I ............................................................................................................... (i)

Having authority to sign on behalf of

A (name) ................................................... (EORI/VAT) ......................... (ii)

Hereby appoint

Company/person ......................................... (EORI/VAT) ........................

(iii)

To act on behalf of firm named at A above in the capacity of a Direct

Representative in accordance with article 5 of Council Regulation (EEC) No 2913/

92 and article 18 of Council Regulation (EU) No 952/2013.

To act on behalf of firm named at A above in the capacity of an Indirect

Representative in accordance with article 5 of Council Regulation (EEC) No 2913/

92 and article 18 of Council Regulation (EU) No 952/2013.

Select both or one of these options.

This appointment applies with effect from the date of signature until revoked

by the firm named above.

Note

In accordance with the current Customs Code and future Union Customs

Code, a Direct Representative acts in the name of and on behalf of another person.

In relation to import/export declarations, the importer/exporter will be liable for any

customs debt arising from the declaration.

The Indirect Representative acts in his or her name but on behalf of another

person. In relation to import/export declarations, the representative and the

importer/exporter will be jointly liable for any customs debt arising from the

declaration.

Signed: ....................................... ID No ...............................

Position: .......................................................................

Date: ..................................................

(i)

Name of person signing. He / she must have authority to sign on behalf

of importer/exporter

(ii)

Legal name & EORI/VAT number of importer or exporter

Legal name & EORI/VAT number of representative or agent ".

(iii)

B

B

€0.54