Regulations, 2019

L.N. 155 of 2019

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Fifth Schedule) (Amendment)

Regulations, 2019

IN EXERCISE of the powers conferred by articles 9 and 75 of

the Value Added Tax Act, the Minister for Finance has made the

following regulations:-

The title of these regulations is the Value Added Tax Act

(Fifth Schedule) (Amendment) Regulations, 2019 and these

regulations shall be read and construed as one with the Fifth Schedule

to the Value Added Tax Act, hereinafter in these regulations referred

to as "the Fifth Schedule".

Immediately after item 2 in Part Four of the Fifth Schedule,

there shall be added the following

"Goods of a non-commercial character imported in the personal

luggage of travellers

The importation of goods, the total value of

which does not exceed four hundred and thirty euro (€430)

per person, as provided for in the Excise Duty (Goods

imported by Persons Travelling from Third Countries)

Regulations.".

€0.09