Customs (Amendment) Regulations, 2026

L.N. 157 of 2026

CUSTOMS ORDINANCE

(CAP. 37)

Customs (Amendment) Regulations, 2026

IN EXERCISE of the powers conferred by article 80 of the

Customs Ordinance, the Minister responsible for customs has made the

following regulations:-

(1) The title of these regulations is the Customs Citation and

(Amendment) Regulations, 2026 and these regulations shall be read scope.

and construed as one with the Customs Regulations, hereinafter S.L. 37.05.

referred to as the "principal regulations".

(2) The scope of these regulations is to regulate the movement

of motor vehicles that are not in free circulation in the Union.

Immediately after regulation 2 of the principal regulations Adds a new

regulation to the

there shall be added the following new regulation

principal

regulations.

(1) Notwithstanding any other provision

movement of motor

vehicles that are not of these regulations, where a motor vehicle which is not

in free circulation in free circulation in the Union arrives at an approved

landing place, the Commissioner may authorise the

onward movement of motor vehicles from the quay to

the premises of the importer in Malta, pending the

submission of the customs declaration required for its

release for free circulation.

(2) An authorisation under sub-regulation (1)

shall be granted only where the motor vehicle is

submitted to Customs upon arrival, and the person

responsible submits, by electronic means or, where so

permitted by the Commissioner, by paper-based means,

a simplified declaration or notice containing such

details as the Commissioner may require for the

purposes of identification and supervision of the

vehicle.

(3) The onward movement of motor vehicles

from the quay to the premises of the importer shall be

subject to the condition that the person responsible

submits the required customs declaration for release

into free circulation within a period of ten (10) working

days from the date of arrival of the motor vehicle in

Malta.

(4) An authorisation granted under this

regulation shall be subject to such conditions as the

Commissioner may deem necessary for the proper

supervision of the motor vehicle, including but not

limited to

(a) the transfer, sale or disposal of the

motor vehicle prior to completion of customs

formalities; and

(b) the obligation to keep the motor

vehicle available for inspection upon request by

the Customs authorities.

(5) Where the customs declaration is not

submitted within the period specified in sub-regulation

(3), or where any condition imposed under this

regulation is breached, the Commissioner may take

such measures as are provided for by law, including the

detention of the motor vehicle.

(6) The Commissioner may refuse or revoke an

authorisation under this regulation where customs alerts

so indicate, and may require that the motor vehicle

remains under customs control at a place indicated by

Customs until completion of the Customs formalities.".

€0.18