MT
CUSTOMS REGULATIONS
Table of Provisions (83)
Statutory Text (83 Articles)
SUBSIDIARY LEGISLATION 37.05
CUSTOMS REGULATIONS
7th August, 1957
GOVERNMENT NOTICE 486 of 1957, as amended by Government
Notices: 599 of 1957 and 511 of 1958; Ordinance XVI of 1960; Legal
Notices: 23 and 73 of 1961, 27, 31 and 35 of 1963, 42 of 1965, 17, 50, 59
and 75 of 1966, 92 of 1968, 22, 47 and 61 of 1969, 14, 27, 75 and 82 of
1970, 1, 49 and 103 of 1973, 15 and 129 of 1974; Act LVIII of 1974; Legal
Notices: 68, 75 and 119 of 1975, 6 and 75 of 1976, 152 of 1977, 98 and 114
of 1979, 43 of 1980, 118 of 1981 and 44 of 1982; Act XIII of 1983; Legal
Notices: 67 of 1987, 79 of 1988 and 60 of 1989; Act XVII of 1991; and
Legal Notices: 29, 56, 88 and 175 of 1993, 196 of 1995, 95, 104 and 235 of
1997, 8 of 1998, 162 of 1999, 47 and 281 of 2000, 236 of 2001, 449 of
2004, and 97 and 407 of 2007; Act XXXIV of 2014 and XVI of 2017 and
VIII of 2020 and XVIII of 2021; and Legal Notice 14 of 2016 and 259 of
2021 and Acts VII of 2022, XII of 2023, IX of 2025, III of 2026 and Legal
Notice 157 of 2026. Incorporating also Legal Notice 10 of 1989.
The title of these regulations is the Customs Regulations.
PART I
Landing and Deposit of Goods in Verandahs
Approved Landing Places
1. Zammit Dock for the landing of cattle.
2. Temporary Storage
Facilities
within
the
Malta
International Airport.
3. Deep Water Quay at Pinto Wharf, Marsa.
4. The Free Zone at Marsaxlokk.
5. Gun Wharf and that part of Crucifix Wharf adjoining it and
both enclosed by the Customs boundary fence.
6. Customs House quay.
7. Laboratory Wharf.
8. Fuel Wharf.
(1) Approved landing places for goods are those
mentioned in the First Schedule or such other landing places as the
President of Malta may from time to time appoint. Goods, other
than animals landed at a foreign animals wharf or a quarantine
station, shall be conveyed, without delay, direct from the importing
vessel to such approved landing places as the Comptroller of
Customs may in each particular case, direct; no goods shall be
conveyed elsewhere, except with the permission of the Comptroller
of Customs.
(2)
(a) The Comptroller of Customs may from time to time
give general or special directions as to the manner in
which and the conditions under which goods which
have not been cleared from Customs may be moved
within the limits of any port or Customs airport or
between any such place and any other place.
(b) Any such directions may require that such goods shall
be carried in such types of vessels, lighters or vehicles
as may be approved by the Comptroller of Customs for
that purpose and under such guard or escort as he may
direct.
(1)
Notwithstanding any other provision of these
regulations, where a motor vehicle which is not 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.
Substituted by
L.N. 68 of 1975;
LIST SHOWING QUANTITIES TO BE ENTERED
L.N. 175 of 1993;
L.N. 95 of 1997;
FOR EACH COMMODITY CODE
L.N. 281 of 2000.
List showing which denominations of quantity and/or units of
measurement, are to be entered for goods being imported in, or
exported from, Malta, depending on their classification according to
the Harmonised System Code. Against each code the net and gross
weight in kilos are to be entered.
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
0101.11.00.00-0105.11.19.90
units
0105.11.91.10-0105.11.99.90
units
units
0105.12.00.10-0106.00.90.00
units
0201.10.00.00-0210.90.90.00
0301.10.10.00-0301.99.90.00
units
0302.11.10.00-0307.99.90.00
0401.10.10.00-0401.30.99.00
units
litres
0402.10.11.00-0402.29.99.00
0402.91.11.00-0402.99.99.00
litres
litres
0403.10.11.10
0403.10.11.90
units
litres
0403.10.13.10
0403.10.13.90
units
litres
0403.10.19.10
0403.10.19.90
units
litres
0403.10.31.10
0403.10.31.90
units
litres
0403.10.33.10
0403.10.33.90
units
litres
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
0403.10.39.10
0403.10.39.90
units
litres
0403.10.51.10
0403.10.51.90
units
litres
0403.10.53.10
0403.10.53.90
units
litres
0403.10.59.10
0403.10.59.90-0403.10.99.00
units
litres
0403.90.11.10
units
0403.90.11.90
units
litres
0403.90.13.10
units
0403.90.13.90
units
litres
0403.90.19.10
units
0403.90.19.90
units
litres
0403.90.31.10
units
0403.90.31.90
units
litres
0403.90.33.10
units
0403.90.33.90
units
litres
0403.90.39.10
units
0403.90.39.90-0403.90.69.00
units
litres
0403.90.71.10
units
0403.90.71.90
units
litres
0403.90.73.10
units
0406.90.73.90
units
litres
0403.90.79.10
units
0403.90.79.90-0406.90.99.00
units
litres
0404.10.02.00-0407.00.30.00
units
units
0407.00.90.00-0410.00.00.00
units
0501.00.00.00-0505.90.00.10
0505.90.00.90
units
0506.10.00.00-0511.99.80.00
0601.10.10.00-0604.99.90.00
units
0701.10.00.00-0714.90.90.00
0801.11.00.00-0814.00.00.00
0901.11.00.00-0910.99.99.00
1001.10.00.00-1008.90.90.00
1101.00.11.00-1109.00.00.00
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
1201.00.10.00-1214.90.99.00
1301.10.00.00-1302.39.00.00
1401.10.00.00-1404.90.00.00
1501.00.11.00-1507.90.10.00
1507.90.90.00
litres
1508.10.10.00-1512.19.10.00
1512.19.91.00
litres
1512.19.99.00-1517.90.10.00
1517.90.91.00
litres
1517.90.93.00-1522.00.99.00
1601.00.10.10
1601.00.10.20
units
1601.00.10.90-1601.00.91.00
1601.00.91.11
units
1601.00.99.19-1601.00.99.90
1602.10.00.00-1602.20.19.00
units
1602.20.90.00
1602.31.11.00-1602.31.30.00
units
1602.31.90.00
1602.31.11.00-1602.39.40.00
units
1602.39.80.00-1602.42.90.00
1602.49.11.00-1602.49.19.00
units
1602.49.30.00-1602.49.90.90
1602.50.10.00-1602.90.10.00
units
1602.90.31.10
1602.90.31.90
units
1602.90.41.10-1603.00.90.00
1604.11.00.00-1604.13.90.00
units
1604.14.11.00
1604.14.16.00-1605.20.99.00
units
1605.30.10.00-1605.30.90.00
1605.40.00.00-1605.90.90.00
units
1701.11.10.00-1702.90.99.90
1703.10.00.10-1704.90.99.90
units
1801.00.00.00-1806.10.90.00
1806.20.10.00-1806.90.90.00
units
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
1901.10.00.10-1901.90.19.00
units
1901.90.91.10
units
litres
1901.90.91.90
units
1901.90.99.10
units
litres
1901.90.99.90
litres
1902.11.00.00-1905.90.20.00
litres
19.05 90.30.00
units
units
1905.90.40.10-1905.90.55.00
units
1905.90.60.10
units
units
1905.90.60.90
units
1905.90.90.10
units
units
1905.90.90.90
units
2001.10.00.00-2008.99.99.00
units
2009.11.11.00-2009.11.91.99
units
litres
2009.11.99.10
litres
2009.11.99.91-2009.20.91.99
units
litres
2009.20.99.10
units
2009.20.99.91-2009.40.93.99
units
litres
2009.40.99.10
litres
2009.40.99.91-2009.40.99.99
units
litres
2009.50.10.10
litres
2009.50.10.90
units
litres
2009.50.90.10
litres
2009.50.90.90-2009.60.19.90
units
litres
2009.60.51.10
units
litres
2009.60.59.10
litres
2009.60.59.91-2009.70.11.00
units
litres
2009.70.19.00
litres
2009.70.30.10-2009.80.35.10
units
litres
2009.80.35.90
litres
2009.80.36.00-2009.80.38.10
units
litres
2009.80.38.90
litres
2009.80.50.10-2009.80.79.19
units
litres
2009.80.79.90
litres
2009.80.83.10-2009.80.86.19
units
litres
2009.80.86.90
litres
2009.80.88.11-2009.80.89.19
units
litres
2009.80.89.00
units
2009.80.95.10-2009.80.99.19
units
litres
2009.80.99.90
litres
2009.90.11.00-2009.90.21.10
units
litres
2009.90.21.90
litres
2009.90.29.10
units
litres
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
2009.90.29.90
litres
2009.90.31.10-2009.90.51.19
units
litres
2009.90.51.90
litres
2009.90.59.11-2009.90.59.19
units
litres
2009.90.59.90
litres
2009.90.71.10-2009.90.94.19
units
litres
2009.90.94.90
litres
2009.90.95.11-2009.90.96.19
units
litres
2009.90.96.90
litres
2009.90.97.11-2009.90.98.19
units
litres
2009.90.98.90
litres
2101.11.11.00-2102.30.00.00
2103.10.00.00
units
2103.20.00.10-2103.20.00.91
units
litres
2103.20.00.99
units
2103.30.10.00-2103.90.30.00
units
2103.90.90.10-2103.90.90.20
units
litres
2103.90.90.90-2106.90.20.42
units
2106.90.20.44
litres
% vol ltr
2106.90.20.46-2106.90.20.48
units
litres
2106.90.20.49
litres
% vol ltr
2106.90.20.91
units
2106.90.20.92
units
litres
2106.90.20.93
units
2106.90.20.95
units
litres
2106.90.20.98-2106.90.55.00
units
2106.90.59.10
units
litres
2106.90.59.90-2106.90.98.41
units
2106.90.98.42
units
litres
2106.90.98.44
units
2106.90.98.46
units
litres
2106.90.98.49
units
2106.90.98.91
units
litres
2106.90.98.94-2106.90.98.99
units
2201.10.11.00
units
litres
2201.10.19.10
litres
2201.10.19.90-2201.10.99.00
units
litres
2201.90.00.00-2202.10.00.20
litres
2202.10.00.90
units
litres
2202.90.10.11-2202.90.10.20
litres
2202.90.10.31-2202.90.10.99
units
litres
2202.90.91.11
litres
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
2202.90.91.12
units
litres
2202.90.91.20
litres
2202.90.91.90
units
litres
2202.90.95.11
litres
2202.90.95.19
units
litres
2202.90.95.20
litres
2202.90.95.90
units
litres
2202.90.99.11
litres
2202.90.99.19
units
litres
2202.90.99.20-2202.90.99.40
litres
2202.90.99.90
units
litres
litres
degrees plato/lt
2204.10-2204.21.98.00
units
litres
2204.21.99.00
litres
% vol ltr
2204.29.10.00-2204.29.98.90
units
litres
2204.29.99.10
litres
% vol ltr
2204.29.99.90-2205.10.10.00
units
litres
2205.10.90.00 & 2205.90.90.00
litres
% vol ltr
2205.90.10.00
units
litres
2206.00.10.11-2206.00.31.90
units
litres
2206.00.39.11-2206.00.39.12
litres
degrees plato/lt
2206.00.39.19
units
litres
2206.00.39.91-2206.00.39.92
litres
degrees plato/lt
2206.00.39.99-2206.00.51.90
units
litres
2206.00.59.10-2206.00.59.90
litres
% vol ltr
2206.00.81.10-2206.00.81.90
units
litres
2206.00.89.10-2206.00.89.90
litres
% vol ltr
22.07
litres
% vol ltr
22.08
litres
% vol ltr
2209.00.11.00-2209.00.99.00
litres
2301.10.00.00-2309.90.97.00
2401.10.10.10-2402.10.00.90
2402.20.10.10-2402.20.90.90
pkt x 20
pkt x 20
2402.90.00.11-2402.90.00.19
2402.90.00.21-2402.90.00.29
pkt x 20
2403.10.10.10-2403.10.10.90
units
2403.10.90.10-2403.99.90.99
2501.00.10.00-2530.90.95.00
2601.11.00.00-2615.90.90.00
2616.10.00.00-2616.90.00.00
grams
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
2617.10.00.00-2621.00.00.00
2701.11.10.00-2709.00.90.00
2710.00.11.00-2710.00.65.00
hectolitres
litres
2710.00.66.00-2710.00.68.00
litres
2710.00.71.00-2710.00.78.00
2710.00.81.10
litres
2710.00.81.92-2710.00.81.94
hectolitres
litres
2710.00.81.96-2710.00.81.99
2710.00.83.10
litres
2710.00.83.92-2710.00.83.94
hectolitres
litres
2710.00.83.96-2710.00.88.00
2710.00.89.00
hectolitres
litres
2710.00.92.00-2710.00.97.10
2710.00.97.91
litres
2710.00.97.99-2716.00.00.00
2801.10.00.00-2803.00.80.00
2804.10.00.00-2804.21.00.00
cubic mtrs
2804.29.10.00-2804.29.90.00
2804.30.00.00-2804.40.00.00
cubic mtrs
2804.50.10.00-2828.10.00.00
2828.90.00.10
units
2829.11.00.00-2851.00.80.00
2901.10.10.00-2942.00.00.00
3001.10.10.00-3006.60.90.00
units
3101.00.00.00-3105.90.99.00
3201.10.00.00-3207.40.10.00
units
3207.40.20.00-3207.40.80.00
3208.10.10.10
units
litres
3208.10.10.90
litres
3208.10.90.10-3208.10.90.20
units
litres
3208.10.90.90
litres
3208.20.10.10
units
litres
3208.20.10.90
litres
3208.20.90.10-3208.20.90.20
units
litres
3208.20.90.90
litres
3208.90.11.10
units
litres
3208.90.11.90
units
3208.90.13.10
units
litres
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
3208.90.13.90
units
3208.90.19.10
units
litres
3208.90.19.90
units
3208.90.91.10-3208.90.91.20
units
litres
3208.90.91.90
litres
3208.90.99.10-3208.90.99.20
units
litres
3208.90.99.90
litres
3209.10.00.10-3209.10.00.20
units
litres
3209.10.00.90
litres
3209.90.00.10-3209.90.00.20
units
litres
3209.90.00.90
litres
3210.00.10.10-3210.00.10.20
units
litres
3210.00.10.90-3210.00.90.00
litres
3211.00.00.00-3215.90.80.90
units
3301.11.10.00-3301.90.10.00
litres
3301.90.21.00-3301.90.39.00
3301.90.90.00-3302.10.10.10
litres
3302.10.10.92
litres
% vol/litre
3302.10.10.94-3302.10.10.96
units
litres
3302.10.10.99
litres
% vol/litre
3302.10.21.00
3302.10.29.91
litres
3302.10.29.92
units
litres
3302.10.29.93
litres
3302.10.29.95
units
litres
3302.10.29.98
litres
3302.10.40.00-3302.10.90.00
3302.90.10.00-3307.90.00.90
units
3401.11.00.10-3401.20.90.99
units
3402.11.10.00-3402.19.00.00
3402.20.10.10-3407.00.00.90
units
3501.10.10.00-3505.20.90.00
3506.10.00.00-3507.10.00.00
units
3507.90.10.00-3507.90.90.00
3601.00.00.00-3606.90.90.00
units
3701.10.10.00-3705.90.00.00
units
3706.10.11.00-3706.90.99.00
metres
3707.10.00.00-3707.90.90.00
units
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
3801.10.00.00-3807.00.90.00
3808.10.10.10-3810.90.90.00
units
3811.11.10.00-3811.90.00.00
litres
3812.10.00.00
units
3812.20.10.00-3812.20.90.00
3812.30.20.00-3815.12.00.00
units
3815.19.10.00-3815.90.90.00
3816.00.00.00-3818.00.90.00
units
3819.00.00.00-3820.00.00.00
litres
3823.11.00.00-3823.70.00.00
3824.10.00.00-3824.90.55.00
units
3824.90.61.00-3824.90.64.00
3824.90.65.00-3824.90.70.00
units
3824.90.75.00-3824.90.95.00
3901.10.10.00-3912.12.00.00
3912.20.11.00-3912.20.90.00
units
3912.31.00.00-3917.21.91.00
3917.21.99.10
units
3917.21.99.90-3917.22.91.00
3917.22.99.10
units
3917.22.99.90-3917.23.91.00
3917.23.99.10
units
3917.29.12.00-3917.29.91.00
3917.29.99.10-3917.29.99.90
units
3917.31.10.00
3917.31.90.10-3917.31.90.90
units
3917.32.10.00-3917.33.10.00
3917.33.90.10-3917.33.90.90
units
3917.39.12.00-3917.39.91.00
3917.39.99.10-3917.39.99.90
units
3917.40.10.00
3917.40.90.10-3917.40.90.90
units
3918.10.10.10-3918.90.00.99
sq metres
3919.10.11.00-3921.90.90.00
3922.10.00.00-3926.90.99.90
units
4001.10.00.00-4008.11.00.00
4008.19.00.10
units
4008.19.00.90-4008.29.10.00
4008.29.90.10
units
4008.29.90.90-4009.50.90.00
metres
4010.11.00.00-4010.29.00.00
4011.10.00.00-4011.30.90.00
units
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
4011.40.20.00-4011.40.80.00
4011.50.10.00-4012.20.90.00
units
4012.90.20.00-4012.90.30.00
4012.90.90.00-4014.90.90.00
units
4015.11.00.00-4015.19.90.00
pairs
4015.90.00.00-4016.99.88.00
units
4017.00.10.00-4017.00.90.00
4101.10.10.00-4103.90.00.00
units
4104.10.10.00-41.09 00.00.00
sq metres
41.10 00.00.00
41.11 00.00.00
sq metres
42.01 00.00.00-4206.90.00.00
units
4301.10.00.00-43.04 00.00.00
units
4401.10.00.00-4403.10.00.00
4403.20.10.00-4403.99.50.00
cubic mtrs
4403.99.98.00-4404.20.00.00
44.05 00.00.00-4406.90.00.00
cubic mtrs
4407.10.15.00
4407.10.31.00
cubic mtrs
4407.10.33.00-4407.10.38.00
4407.10.91.00-4407.10.93.00
cubic mtrs
4407.10.98.00-4407.24.15.00
4407.24.30.00-4407.25.10.00
cubic mtrs
4407.25.30.00
4407.25.50.00-4407.26.10.00
cubic mtrs
4407.26.30.00
4407.26.50.00
cubic mtrs
4407.26.99.00-4407.29.05.00
4407.29.20.00-4407.29.99.00
cubic mtrs
4407.91.15.00
4407.91.31.00-4407.91.90.00
cubic mtrs
4407.92.00.10-4407.92.00.90
4407.99.10.00-4407.99.91.00
cubic mtrs
4407.99.94.00-4408.90.89.00
4409.10.11.00
metres
4409.20.11.00
metres
4409.20.91.00-4410.19.10.00
4410.19.30.00-4410.19.90.90
metres
4410.19.30.00-4410.19.90.00
metres
4410.90.00.00-4411.39.90.00
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
4411.91.00.00-4411.99.00.00
cubic metres
4412.13.10.00-4412.13.90.00
4412.14.00.00-44.13.00.00.00
cubic metres
4414.00.10.00-4415.20.90.00
units
44.16.00.00.00-44017.00.00
4418.10.10.00-4420.10.19.00
units
4420.90.10.10-4420.90.10.90
4420.90.91.00-4421.90.98.90
units
4501.10.00.00-45.02 00.00.00
4503.10.10.00-4504.90.99.00
units
4601.10.10.00-4601.10.90.00
4601.20.10.00-4602.10.99.00
units
4602.90.00.00
4701.00.10.00-4707.90.90.00
4801.00.10.00-48.12 00.00.00
4813.10.00.00-4813.20.00.00
units
4813.90.00.00
4814.10.00.00-4814.90.90.00
units
48.15 00.00.00
sq. metres
4816.10.00.00-4823.90.90.00
units
4901.10.00.00-4911.99.00.90
units
50.01 00.00.00-5006.00.90.00
units
5007.10.00.00-5007.90.90.00
sq. metres
5101.11.00.00-5105.40.00.00
5106.10.10.00-51.10 00.00.00
units
5111.11.11.00-51.13 00.00.00
sq. metres
5201.00.10.00-52.03 00.00.00
5204.11.00.00-5207.90.00.00
units
5208.11.10.00-5212.25.90.00
sq. metres
5301.10.00.00-5305.99.00.00
5306.10.10.00-5308.90.90.00
units
5309.11.10.00-5311.00.90.00
sq. metres
5401.10.11.00-5402.39.90.00
units
5402.41.00.00
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
5402.42.00.00-5406.20.00.00
units
5407.10.00.00-5408.34.00.00
sq. metres
5501.10.00.00-55.07 00.00.00
5508.10.11.00-5511.30.00.00
units
5512.11.00.00-5516.94.00.00
sq. metres
5601.10.10.11-5601.30.00.00
units
5602.10.11.00-5603.94.90.00
sq. metres
5604.10.00.00-5606.00.99.00
units
5607.10.00.00-5607.90.00.00
5608.11.11.00-5608.19.30.00
units
5608.19.90.00-5608.90.00.00
sq. metres
56.09 00.00.00
units
5701.10.10.00-5705.00.90.00
sq. metres
5801.10.00.00-5804.30.00.00
sq. metres
58.05 00.00.00
units
5806.10.00.00-5806.40.00.00
metres
5807.10.10.00-5807.90.90.00
units
5808.10.00.00-5808.90.00.00
metres
58.09 00.00.00
sq. metres
5810.10.10.00-5810.99.90.00
metres
58.11 00.00.00
sq. metres
5901.10.00.00-5907.00.90.00
sq. metres
59.08 00.00.00
units
5909.00.10.00-59.10 00.00.00
metres
5911.10.00.00-5911.40.00.00
sq. metres
5911.90.10.00-5911.90.90.00
units
6001.10.00.00-6002.99.00.00
sq. metres
6101.10.10.00-6106.90.90.00
units
6107.11.00.00-6107.19.00.00
units
litres
6107.21.00.00-6108.19.00.00
units
6108.21.00.00-6108.29.00.00
units
litres
6108.31.10.00-6108.99.90.00
units
6109.10.00.10-6109.10.00.23
units
litres
6109.10.00.29
units
6109.90.10.10-6109.90.10.23
units
litres
6109.90.10.29
units
6109.90.30.10-6109.90.30.23
units
litres
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
6109.90.30.29
units
6109.90.90.10-6109.90.90.23
units
litres
6109.90.90.29-6110.90.90.00
units
6111.10.10.00
pairs
6111.10.90.00
units
6111.20.10.00
pairs
6111.20.90.00
units
6111.30.10.00
pairs
6111.30.90.00-6114.90.00.00
units
6115.11.00.00-6117.90.00.00
pairs
6201.11.00.00-6215.90.00.00
units
62.16 00.00.00
pairs
6217.10.00.10-6217.90.00.10
units
6217.90.00.20
pairs
6217.90.00.30-6217.90.00.90
units
6301.10.00.00-63.09 00.00.00
units
6310.10.10.00-6310.90.00.00
6401.10.10.00-6406.99.80.00
pairs
(1) Lighters conveying goods from the importing vessel on
working days other than Saturdays between the hours of 6.00a.m.
and 6.00p.m. from the 1st April to the 30th September inclusive
and between the hours of 7.00a.m. and 5.00p.m. from the 1st
October to the 31st March inclusive shall, if the Comptroller of
Customs so directs, be escorted to the proper place of landing by an
officer of Customs.
(2) When, however, the conveyance of goods takes place on
Saturdays, Sundays or other public holidays, or on working days
other than Saturdays between the hours of 6.00p.m. and 6.00a.m.
from the 1st April to the 30th September inclusive and between the
hours of 5.00p.m. and 7.00a.m. from the 1st October to the 31st
March inclusive, then the lighters shall in any case be escorted by
an officer of Customs and the expense connected therewith shall be
paid by the agent of the ship or by the person at whose request the
officer is employed.
Amended by
L.N. 14 of 1970;
L.N. 82 of 1970;
TARIFF OF WAREHOUSE RENT
L.N. 49 of 1973;
L.N. 98 of 1979;
L.N. 56 of 1993;
L.N. 88 of 1993;
L.N. 235 of 1997.
Substituted by
L.N. 407 of 2007
ARTICLES
RATES
For each month
Articles subject to duty
Beer ..............................
per square
€86.19 per annum at
metre of
ground floor level or
floor area
€74.54 per annum at
upper floor or cellar
level
{
}
in bulk
per square
€86.19 per annum at
metre of
ground floor level or
Cider ............................
floor area
€74.54 per annum at
in bottles
upper floor or cellar
level
{
{
}
in store
€0.014
Wheat ...........................
per 220 kilos
in fosse
€0.009
{
€0.014
}
in store
€0.009
Pulse ............................
per 220 kilos
in fosse
Grain manufactured ......
per 80 kilos
€0.023
Malt ..............................
per 80 kilos
€0.023
Meat (preserved) ...........
per 80 kilos
€0.044
{
}
{
in bulk
p0.009
Oil, as specified in First
Schedule to the Import
per 20 litres
Duties Act ....
in bottles
p0.023
Petroleum and petroleum
spirit ........
per 20 litres
€0.009
Potatoes ........................
per 80 kilos
€0.023
Saccharine ....................
per kilo
€0.014
Spirits ...........................
€86.19 per annum at
per square
ground floor level or
Spirits, methylated and
metre of
€74.54 per annum at
varnish .....................
floor area
upper floor or cellar
level
Sugar ............................
per 80 kilos
€0.023
To b a c c o
(cigars,
€86.19 per annum at
cigarettes, snuff,
per square
ground floor level or
cavendish and other
metre of
€74.54 per annum at
manufactured
floor area
upper floor or cellar
tobacco)...................
level
Unmanufacted tobacco ..
per 50 kilos
€0.09
Vinegar .........................
per 40 litres
€0.023
Wine .............................
per square
€86.19 per annum at
metre of
ground floor level or
floor area
€74.54 per annum at
upper floor or cellar
level
for a first period of
fifteen days or part
{
thereof .........1.5%
All other dutiable goods
for a second period of
not specified above ..
fifteen days or part
thereof ............3%
for each period of
thirty days or part
thereof ....................5%
Articles not subject to duty
{
{
}
Beans, caravances,
in fosse
€0.023
chickpeas, lupins,
veteches
and
per 200 kilos
unenumerated pulse .
in store
€0.035
Carob beans, cotton seed
and unenumerated
per 80 kilos
€0.014
seeds .......................
{
{
}
B a r l e y, I n d i a n c o r n ,
in fosse
€0.023
saggina, and inferior
grains ......................
per 200 kilos
in store
€0.03
Tin plates ......................
per box
€0.019
Cocoa, coffee and tea ....
½ per cent
ad valorem
for a first period of
fifteen days or part
{
thereof .........1.5%
All other goods not
for a second period of
subject to duty and
fifteen days or part
ad valorem
not specified above ..
thereof ............3%
for each period of
thirty days or part
thereof ....................5%
RENT ON GOODS LODGED IN CUSTOM HOUSE WAREHOUSES FOR EXPORTATION
ONLY
When the value of the goods is known
1% every month
€0.047 per package or
{
bag for the first month
€0.05 per package or bag
When the value of the goods is not known
for the second month
€0.068 per package or
bag for every subsequent
period of fourteen days
or part thereof.
Rent shall be payable before delivery of the goods: provided that in the case of
transfer of the ownership of the goods stored in a customs warehouse the store rent accrued in
respect of such goods up to the date of transfer shall be paid before the transfer is entered in
the books of customs warehouse.
2. Packages different from, and quantities greater or less than, those specified in the
above tariff shall be charged in proportion to the rates chargeable on the quantities and
packages specified therein.
3. (a) In the case of beer, cider, spirits, tobacco (cigars, cigarettes, snuff, cavendish
and other manufactured tobacco), and wine, store-rent charges shall be payable
three months in advance calculated on the basis of floor area allocated to the
importer.
(b) Stacking heights shall be determined by the Comptroller as demanded by the
ceiling height and location of the particular storage area, as well as by the
relevant safety factors and storage usage.
(c) No refunds of store-rent shall be effected on any part of the floor area vacated
before the expiration of the three months.
(d) No releases from warehouse consignments shall be allowed unless store-rent
due in accordance with the provisions of this Schedule has been duly paid.
(e) Importers desirous of increasing the floor area allocated to them shall give
fifteen days’ advance notice to the Comptroller.
(f) Importers desirous of vacating a part of the floor area allocated to them shall
give one month’s advance notice to the Comptroller before the expiration of the
current paid-up three-month period.
(g) The Comptroller shall retain the right to allocate available storage area as he
deems fit and proper in the circumstances and to take all necessary steps to
maximise the use of all available storage area in the bonded stores.
(h) The importer shall be responsible to withdraw from bond and destroy at his
expense any goods which may have become unmarketable or unfit for human
consumption, when so directed to do, and within the time given by the
Comptroller.
4. The rates for a whole period of fifteen days, thirty days or one month, as the case
may be, in accordance with the provisions of this Schedule, shall be charged for the first
period or part thereof. In the computation of the last period, the three days immediately
following such period shall be allowed free, but any number of days exceeding such three
days shall be charged as a whole period.
5. In the computation and collection of store-rent, the Comptroller may round up or
down the amount of store-rent chargeable to the nearest euro, subject to a minimum of two
euros and thirty-three cents (2.33).
6. The expression "bottle" includes any receptacle immediately enclosing the liquid of
a capacity not exceeding nine litres.
7. Damaged goods given in alms to charitable institutions or goods destroyed by the
owner thereof when in bond, shall pay half the rate mentioned in the Schedule.
8. Goods removed to a warehouse under regulation 8 and withdrawn within four clear
days of their removal shall be allowed free of any rent.
9. In the case of goods not lodged in a customs warehouse for exportation, the
appropriate exportation rate shall start to apply only when a written application to export
goods has been submitted to the Customs Department.
Goods shall be landed without delay at the approved
landing place. An officer of the Customs and a representative of the
Authority for Transport in Malta or of its contractor shall keep a
joint tally of goods so landed and such tally shall be deemed to be
sufficient evidence that such goods were discharged into the
custody of the Authority for Transport in Malta or of its contractor.
Amended by
L.N. 17 of 1966;
L.N. 129 of 1974;
FORMS
L.N. 152 of 1977;
L.N. 29 of 1993;
L.N. 175 of 1993;
L.N. 95 of 1997;
L.N. 162 of 1999;
L.N. 47 of 2000;
L.N. 281 o f 2000;
L.N. 407 of 2007;
L.N. 14 of 2016;
XVI. 2017.49;
L.N. 259 of 2021;
VII.2022.73;
IX.2025.80.
FORM No. 38
FORM OF CERTIFICATE OF ORIGIN
I (1) ........................................ of the firm ....................... of (2) .........................
*manufacturers/*suppliers of the goods enumerated in the invoice amounting to .......
(have the authority to make and sign this certificate on behalf of the aforesaid
*manufacturers/*suppliers and that I) (3) have the means of knowing and do hereby
certify as follows
(a) that every article mentioned in the said invoice has been *wholly/*partially
produced or manufactured in (4) .....................................
(b) as regards those articles only partially produced or manufactured in any
country
That the final process or processes of manufacture have been performed in
(4) ....................................
(1)
Here insert manager or chief clerk as the case may be.
(2)
Here insert name of city or country.
(3)
The words in brackets should be omitted when the manufacturers or suppliers themselves sign
the certificate.
(4)
Here insert the name of country.
*
Delete as necessary.
FORM 12
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
(iii)
Legal name & EORI/VAT number of representative or agent
(1)
In the following cases -
(a) when any lighter with any goods from the importing
vessel shall arrive at the approved landing place and
shall remain there, with any unexamined goods on
board, on Saturdays, Sundays or on public holidays,
or, on other days, at any time between the hours of
5.15p.m and 7.45a.m.; or
(b) where, for any reason, other than that mentioned in
sub-regulation (3) of this regulation, any goods upon
which the duty has not been paid, or which have not
been duly examined and delivered out of Customs
charge, shall remain upon an open quay, on Saturdays,
Sundays or on public holidays, or, on other days, at
any time between the hours of 5.15p.m and 7.45a.m.,
then an officer may be appointed by the Comptroller of Customs to
guard such lighters or goods, for revenue purposes, and the expense
of such guarding shall be paid by the agent, in the case of steamers
discharging before report under article 7 of the Customs Ordinance,
or otherwise by the importer of the goods or the person entering the
same.
(2) Where permission has been granted by the Comptroller of
Customs for transit goods to be issued without examination from
verandahs or bonded warehouses and placed on any lighter, he may
appoint an officer to guard such lighter, for revenue purposes, and
the expense of such guarding shall be paid by the person obtaining
such permission.
(3)
(a) Where motor-cars, machinery or other heavy packages
cannot, in the opinion of the Comptroller of Customs,
be conveniently placed in verandahs, or where any
other goods cannot, for want of room, be placed
therein, then such packages or goods may remain on an
open quay to be indicated by the Comptroller of
Customs, for a period of two clear days from the date
of landing, and the expense for the guarding of such
packages or goods shall be borne by the Government.
(b) On the expiration of the above-mentioned period of
two days, the expense for the guarding of the packages
or goods shall, in the case of steamers discharging
before report under article 7 of the Customs Ordinance,
be borne by the agent and in other cases by the
importer of the goods or the person entering the same.
(4) Where cattle is retained between the hours of 4.30p.m. and
Added by
L.N. 29 of 1993.
(Regulation 18)
Substituted by
L.N. 175 of 1993.
Amended by
L.N. 95 of 1997.
Substituted by
L.N. 281 of 2000.
Amended by
L.N. 407 of 2007;
XXXIV. 2014.17.
REGIME AND PROCEDURE CODES
1. REGIME CODES
Outright Exportation.
Temporary Exportation.
Re-Exportation.
Re-Exportation as Stores to Ships and Aircraft
Direct Importation.
Temporary Importation.
Re-Importation.
Customs Warehousing.
Transit (Reserved).
Other Procedures.
2. PROCEDURE CODES
OUTRIGHT EXPORTATION
Outright Exportation of locally produced goods, in free circulation
Containing no imported materials.
Containing imported materials not subject to Customs controls.
Containing imported materials upon which drawback of import
duties is claimed.
Where drawback of excise duty is claimed.
E110 Outright Exportation of antiques and works of art etc., being goods
subject to export duty.
E170 Outright Exportation of locally produced goods, not in free circulation,
containing imported materials subject to Customs controls, whether or
not including repayments of deposits.
TEMPORARY EXPORTATION
E200 Temporary Exportation of any goods in free circulation.
E221 Temporary Exportation of goods for outward processing
RE-EXPORTATION
Re-exportation of goods, in free circulation, that were previously
entered to home use
Direct re-exportation.
Direct re-exportation with claim to drawback of import duty or
excise duty.
Re-exportation of goods not in free circulation, following previous
entry under Temporary Admission procedures, not having undergone
repair, manufacture or processing
Involving application for repayment of sum deposited or secured
against previous procedure.
Involving application to be released from personal guarantee
secured against previous procedure.
Goods previously temporarily admitted free of duties.
Goods previously temporarily admitted for use within the confines
of Malta International Airport.
Re-exportation of goods not in free circulation, following previous
entry under Temporary Admission procedures, having undergone
repair, manufacture or processing
Re-exportation of goods after inward processing
Involving application for repayment of sum deposited or secured
against previous procedure.
Involving application to be released from personal guarantee
secured against previous procedure.
Goods previously temporarily admitted free of duties.
Goods previously temporarily admitted for use within the confines
of Malta International Airport.
Re-exportation of goods following previous entry into Warehousing
regime
Release from Government Bond.
Release from Private Bond.
Re-exportation following storage in Government warehouse.
Re-exportation following previous direct importation for use
within the confines of Malta International Airport.
RE-EXPORTATION AS STORES TO SHIPS & AIRCRAFT
Supplies of goods in free circulation for use as stores to ships and
aircraft.
Supplies of goods from government bond for use as stores to ships
and aircraft.
Supplies of goods from private bonds for use as stores to ships and
aircraft.
Supplies of goods temporarily admitted, for use as stores to ships
and aircraft.
DIRECT IMPORTATION
Goods admitted directly to free circulation (home use)
Direct import to home use.
Entry under bill of sight procedure.
Goods admitted for inward processing, on payment of all duties
and taxes, involving the application for drawback on re-
exportation.
Goods admitted directly to free circulation, on payment of duty,
following previous admission under duty relief procedure.
Goods admitted directly to free circulation, on payment of duty,
following previous temporary admission, involving application for
repayment of deposit or release from the guarantee secured against
previous procedure.
Still wine, alcohol all of fermented origin, 1.2% to 15% alcohol by
volume.
Still wine, alcohol all of fermented origin, not enriched, strength
greater than 15% but less than 18% alcohol by volume.
Sparkling wine with strength less than 15% alcohol by volume,
alcohol all of fermented origin.
Still fermented beverages with strength less than 10% alcohol by
volume, or greater than 10% but less than 15% volume, with all
alcohol being of fermented origin.
Sparkling fermented beverages in bottles with alcohol strength not
exceeding 13% volume; or greater than 13% volume but less than
15% volume, with all alcohol being of fermented origin.
Intermediate products with alcoholic strength less than 22% by
volume, not other beverages, as described in Excise Duty Act, of
HS 2204, 2205 or 2206.
Goods admitted directly to free circulation, with relief from duties for
specified importers, applicable under article 15 of the Import Duties
With full relief from duty.
With relief of 50% of the duty only.
With relief of 25% of the duty only - relief not to exceed Lm750.
With full relief from duty and levy.
With full relief from duty and vat.
With full relief from duty, levy and vat.
Goods admitted directly to free circulation, with relief from duty and/or
levy, applicable under other enactments
Goods exempted from levy by Ministerial order.
Goods imported by Parastatal Bodies.
Goods imported under the Diplomatic Immunities and Privileges
Act - Vienna Convention (Cap. 191).
Specified goods imported by approved concerns with relief from
duty.
Specified goods imported by approved concerns with relief from
levy.
Specified goods imported by approved concerns with suspension
of vat only.
Specified goods imported by approved concerns with relief from
levy and duty only.
Specified goods imported by approved concerns with relief from
duty and suspension of vat only.
Specified goods imported by approved concerns with relief from
levy and suspension of vat only.
Specified goods imported by approved concerns with relief from
duty and levy and suspension of vat.
Processing of goods under Customs control.
Exemption on excise duty only - vat payable.
Exemption on excise duty and vat only.
Specified goods of Chp 44 and Chp 94 imported by approved
concerns with relief from duty only.
Specified goods of Chp 44 and Chp 94 and HS 1905 imported by
approved concerns with relief from levy only.
Import of fuel only, to be used solely by Enemalta plc, for relief of
import duty and vat.
Goods of chapters 44, 94 and HS 1905 specifically exempted from
payment of levy.
Specified goods of Chp 44 and Chp 94 imported by approved
concerns with relief from duty and suspension of vat only.
Specified goods imported by approved concerns with relief from
levy and suspension of vat only.
Specified goods imported by approved concerns exporting more
than 50% but less than 65% with relief from 50% VAT.
Specified goods imported by approved concerns exporting more
than 65% but less than 80% with relief from 65% VAT.
Goods exempted from Duty, Excise Duty and VAT - levy charged.
Specified goods, the supply of which would, in all cases, be an
exempt supply in terms of the Fourth Schedule of the VAT Act.
Goods by specified concerns with part-exemption from MDC.
Goods free from Excise Duty on tobacco by exemptions as listed in
the Third Schedule of the Excise Duty Act.
Goods free from Excise Duty on alcoholic drink, as per
exemptions listed in the Second Schedule of the Excise Duty Act.
Ministerial Order granting part-exemption from Industry levy on
imported cigarettes, Levy at €9.36 instead of €14.33.
Goods admitted directly to free circulation, with relief from duty,
applicable under the Second Schedule to the Import Duties Act
Articles awarded abroad for distinction or meritorious
achievement.
Artificial limbs and other surgical appliances of a similar nature,
including spare parts and invalid chairs.
Bona-fide gifts of a non-commercial nature of a CIF value not
exceeding €116.47.
Braille and other articles for use by the blind.
Food and drink for use of mendicant orders.
Hearing-aid apparatus designed for the use of the deaf and
identifiable parts thereof.
One private motor vehicle imported by a permanent resident.
One private motor vehicle imported by a returned migrant.
Travellers’ baggage, including wearing apparel and used personal
effects.
Specified allowances to passengers of tobacco, tobacco products,
wines, spirits, toilet waters and perfumes.
Goods bought by travellers for their own use or as gifts, value not
exceeding €116.47.
Goods bought by travellers for their own use or as gifts, value
exceeding €116.47.
Scientific instruments and apparatus for educational purposes or
pure scientific research.
Educational sound and video recordings produced by the United
Nations or any of its specialised agencies.
Educational sound and video recordings imported by private
schools, endorsed by the Director of Education.
Sound and video recordings imported by individuals for academic
learning purposes in connection with a recognised course of study,
provided they are certified as such by the Director of Education.
Goods which are specifically designed for the education,
employment or social advancement of a person suffering from
permanent or mental disability provided that the Comptroller of
Customs is satisfied that the said goods are imported for the
exclusive use of such person.
Goods admitted directly to free circulation following previous entry
into warehousing regime
Release from Government Bond.
Release from Private Bond.
Goods ex Warehouse for Diplomatic Missions.
Gas Oil for fishing use as directed by Department of Fisheries.
Gas oil and fuel oil for power generation.
Kerosene for heating purposes of HS2710.00.55.00.
TEMPORARY ADMISSION
Temporary admission of goods under article 17 of the Import Duties Act
- where duty is secured against a deposit or guarantee
For return in an unaltered state.
For repair.
For manufacturing or processing.
Temporary admission under article 17 of the Import Duties Act - of
goods entitled to relief of duty (no deposit due)
For return in unaltered state.
For repair.
For manufacturing or processing.
For use within the confines of the Malta International Airport.
Temporary admission of goods under the Fourth Schedule of the Import
Duties Act - under suspension of all duties and taxes
Goods imported under the inward processing regime.
Temporary admission of goods under article 17 of the Import Duties Act
- following previous entry to Warehousing regime
Release from Government Bond.
Release from Private Bond.
RE-IMPORTATION
Re-importation, following outright exportation of goods in free
circulation, where no drawback was claimed
In an unaltered state.
In an altered state.
Following repairs involving replacement of parts and accessories.
Parts or accessories used in the repair of goods entered under
C612.
Re-importation, following temporary exportation of the goods
In an unaltered state.
After outward processing (Added value of re-imported goods to be
declared)
Parts and accessories previously exported and declared under
E221 of re-imported goods declared under C621.
Following repairs involving replacement of parts and accessories.
Parts or accessories used in the repair of goods entered under
C623.
CUSTOMS WAREHOUSING
Direct entry into warehouse or bond.
Entry for re-warehousing or bonding - following previous entry to
warehousing or bonding.
Entry for warehousing or bonding following previous entry to
Temporary Admission regime.
Entry for warehousing or bonding - following previous entry for
Temporary Exportation, goods were returned in altered state or
returned after repair.
OTHER PROCEDURES
Supplies for use as stores to ships and aircraft
Direct supply of goods in free circulation.
Of goods from Government bond.
Of goods from private bond.
Of goods imported temporarily.
Transformation under Customs control
Prior to Customs clearance.
Whilst in Government warehouse or bond.
Destruction of Goods
Prior to Customs clearance.
Whilst in Government warehouse.
Whilst in private bond.
Within Temporary importation regime.
Transhipment of goods
From importing to exporting vessel or aircraft.
From storage in Government stores to exporting vessel or aircraft
on payment of rent and removal expenses.
00p.m. mill-1 ta’ April sat-30 ta’ Settembru inklużivament, u
bejn is-7.00a.m. u l-5.00p.m. mill-1 ta’ Ottubru sal-31 ta’ Marzu
inklużivament għandhom, jekk il-Kontrullur tad-Dwana hekk
jordna, jiġu skortati għall-post approvat ta’ żbark minn uffiċjal tad-
Dwana.
DWANA
(2) Iżda, meta l-ġarr ta’ merkanzija jsir nhar ta’ Sibt, il-Ħadd
jew f ’ġurnata ta’ vakanza pubblika, jew ġranet tax-xogħol barra
mis-Sibt, bejn is-6.00p.m. u s-6.00a.m. mill-1 ta’ Ottubru sal-31 ta’
Marzu inklużivament, il-braken, f ’dan il-każ, għandhom dejjem
jiġu skortati minn uffiċjal tad-Dwana u l-ispiża ta’ din l-iskorta
għandha titħallas mill-aġent tal-bastiment jew mill-persuna li fuq
it-talba tagħha l-uffiċjal jiġi nkarigat.
4. Il-merkanzija għandha tinħatt mingħajr dewmien fil-post
approvat għall-iżbark. Uffiċjal tad-Dwana u rappreżentant tal-
Awtorità għat-Trasport f’Malta jew tal-kuntrattur tagħha għandhom
flimkien iżommu talja tal-merkanzija li tkun inħattet, liema talja
titqies li tkun prova biżżejjed li dik il-merkanzija tkun ġiet
imqiegħda fil-kustodja tal-Awtorità Martittima ta’ Malta jew tal-
kuntrattur tagħha.
5. (1)
Fil-każijiet li ġejjin -
(a) meta barkun jasal b’merkanzija minn fuq il-bastiment
li ġiebha, f’post approvat ta’ żbark u jibqa’ hemm
b’merkanzija abbord mhux eżaminata, nhar ta’ Sibt, il-
Ħadd jew fi ġranet ta’ vakanza pubblika, jew, fi ġranet
oħra, f’ħinijiet bejn il-5.15p.m. u s-7.45 a.m.; jew
(b) meta, għal xi raġuni, barra minn dik imsemmija fis-
sub-regolament (3) ta’ dan ir-regolament, merkanzija
li għaliha ma jkunx tħallas id-dazju, jew li tkun għadha
ma ġietx regolarment eżaminata u liberata mid-Dwana,
tibqa’ fuq moll mikxuf, nhar ta’ Sibt, il-Ħadd jew fi
ġranet ta’ vakanza pubblika, jew, fi ġranet oħra,
f’ħinijiet bejn il-5.15p.m. u s-7.45a.m.,
il-Kontrullur tad-Dwana jista’, f ’dawn il-każijiet, jinnomina
uffiċjal sabiex joqgħod għassa mal-braken jew mal-merkanzija,
għall-finijiet tad-dazju, u l-ispiża ta’ din il-għassa għandha titħallas
mill-aġent fil-każ ta’ vapuri li jħottu qabel ma jsir ir-rapport taħt l-
artikolu 7 tal-Ordinanza tad-Dwana, jew inkella mill-importatur
tal-merkanzija jew mill-persuna li tiddikjaraha.
(2) Meta l-Kontrullur tad-Dwana jagħti permess li merkanzija
għat-trasbord tista’, mingħajr ma tkun eżaminata, tinħareġ minn
taħt il-verandi jew mill-imħażen tad-depożitu u titgħabba fuq
barkun, huwa jista’ jinnomina uffiċjal biex joqgħod għassa ma’ dak
il-barkun għall-finijiet tad-dazju, u l-ispiża ta’ dik il-għassa
għandha titħallas mill-persuna li lilha jkun ġie mogħti dak il-
permess.
(3)
(a) Meta, fil-fehma tal-Kontrullur tad-Dwana, ma jkunx
jaqbel li jitqiegħdu taħt il-verandi vetturi bil-mutur,
makkinarji jew kollijiet oħra tqal, jew meta ma tkunx
tista’ titqiegħed hemm merkanzija oħra minħabba
nuqqas ta’ wisa’, dawn il-kollijiet jew din il-
merkanzija, f ’dawn il-każijiet, jistgħu jinżammu fuq
moll mikxuf, li għandu jiġi magħżul mill-Kontrollur
tad-Dwana, għal jumejn sħaħ mid-data tal-iżbark u l-
ispiża tal-għassa ta’ dawn il-kollijiet jew merkanzija
għandha titħallas mill-Gvern.
DWANA
(b) Meta jagħlaq iż-żmien ta’ jumejn hawn fuq imsemmi,
l-ispiża tal-għassa tal-kollijiet jew merkanzija, fil-każ
ta’ vapuri li jħottu qabel ma jsir ir-rapport taħt l-
artikolu 7 tal-Ordinanza tad-Dwana, għandha titħallas
m i ll -a ġen t u f ’k ażi ji et o ħra mi ll -im po r tat ur tal -
merkanzija jew mill-persuna li tiddikjaraha.
(4) Meta jinżammu bhejjem bejn il-ħinijiet tal-4.30p.m. u s-
Added by
L.N. 29 of 1993.
Country/Nationality Codes
Substituted by
L.N. 175 of 1993;
L.N. 281 of 2000.
NAME
COUNTRY CODES
Afghanistan
AF
Albania
AL
Algeria
DZ
American Samoa
AS
Andorra
AD
Angola
AO
Anguilla
AI
Antarctica
AQ
Antigua and Barbuda
AG
Argentina
AR
Armenia
AM
Aruba
AW
Australia
AU
Austria
AT
Austria w/o EU preference
ATZ
Azerbaijan
AZ
Bahamas
BS
Bahrain
BH
Bangladesh
BD
Barbados
BB
Belarus
BY
Belgium
BE
Belgium w/o EU preference
BEZ
Belize
BZ
Benin
BJ
Bermuda
BM
Bhutan
BT
Bolivia
BO
Botswana
BW
Bouvet Island
BV
Bosnia Herzegovina
BA
Brazil
BR
British Indian Ocean Territory
IO
Brunei Darussalam
BN
Bulgaria
BG
Burkina Faso
BF
Burundi
BI
Cameroon
CM
Canada
CA
Cape Verde
CV
Cayman Islands
KY
Central African Republic
CF
Chad
TD
Ghagos Islands
IO
Chile
CL
China
CN
Christmas Island
CX
Cocos (Keeling) Islands
CC
Columbia
CO
Comoros
KM
Congo
CG
Cook Islands
CK
Costa Rica
CR
Cote D’Ivoire
CI
Croatia
HR
Cuba
CU
Cyprus
CY
Czech Republic
CZ
Democratic Yemen
YD
Denmark
DK
Denmark w/o EU preference
DKZ
Djibouti
DJ
Dominica
DM
Dominican Republic
DO
East Timor
TP
Ecuador
EC
Egypt
EG
El Salvador
SV
Equatorial Guinea
GQ
Estonia
EE
Ethiopia
ET
European Union
CE
Faroe Islands
FO
Falkland Islands (Malvinas)
FK
Fiji
FJ
Finland
FI
Finland w/o EU preference
FIZ
France
FR
France w/o EU preference
FRZ
French Guiana
GF
French Polynesia
PF
French Southern Territories
TF
Gabon
GA
Gambia
GM
Georgia
GE
Germany
DE
Germany w/o EU preference
DEZ
Ghana
GH
Gibraltar
GI
Greece
GR
Greece w/o EU preference
GRZ
Greenland
GL
Grenada
GD
Guadeloupe
GP
Guam
GU
Guatemala
GT
Guinea
GN
Guinea-Bissau
GW
Guyana
GY
Haiti
HT
Heard and McDonald Islands
HM
Honduras
HN
Hong Kong
HK
Hungary
HU
Iceland
IS
India
IN
Indonesia
ID
Iran (Islamic Republic of)
IR
Iraq
IQ
Ireland
IE
Ireland w/o EU preference
IEZ
Israel
IL
Italy
IT
Italy w/o EU preference
ITZ
Jamaica
JM
Japan
JP
Jordan
JO
Kampuchea, Democratic
KH
Kazakhstan
KZ
Kenya
KE
Kiribati
KI
Korea, Dem. People’s Rep. of
KP
Korea, Republic of
KR
Kuwait
KW
Kyrgyzstan
KG
Laos People’s Dem. Republic
LA
Latvia
LV
Lebanon
LB
Lesotho
LS
Liberia
LR
Libyan Arab Jamahiriya
LY
Liechtenstein
LI
Lithuania
LT
Luxembourg
LU
Luxembourg w/o EU preference
LUZ
Macau
MO
Macedonia
RY
Madagascar
MG
Malawi
MW
Malaysia
MY
Maldives
MV
Mali
ML
Malta
MT
Marshall Islands
MH
Martinique
MQ
Mauritania
MR
Mauritius
MU
Mexico
MX
Micronesia
FM
Moldova
MD
Monaco
MC
Mongolia
MN
Montserrat
MS
Morocco
MA
Mozambique
MZ
Myanmar
MM
Namibia
NA
Nauru
NR
Nepal
NP
Netherlands
NL
Netherlands w/o EU preference
NLZ
Netherlands Antilles
AN
Neutral Zone
NT
New Caledonia
NC
New Zealand
NZ
Nicaragua
NI
Niger
NE
Nigeria
NG
Niue
NU
Norfolk Island
NF
Northern Mariana Islands
MP
Norway
NO
Oman
OM
Pakistan
PK
Palau
PW
Panama
PA
Papua New Guinea
PG
Paraguay
PY
Peru
PE
Philippines
PH
Pitcairn
PN
Poland
PL
Portugal
PT
Portugal w/o EU preference
PTZ
Puerto Rico
PR
Qatar
QA
Reunion
RE
Romania
RO
Russia
RU
Rwanda
RW
St. Helena
SH
Saint Kitts and Nevis
KN
Saint Lucia
LC
St Pierre et Miquelon
PM
Saint Vincent and the Grenadines
VC
Samoa
WS
San Marino
SM
Sao Tome and Principe
ST
Saudi Arabia
SA
Senegal
SN
Seychelles
SC
Sierra Leone
SL
Singapore
SG
Slovakia
SK
Slovenia
SI
Solomon Islands
SB
Somalia
SO
South Africa
ZA
Spain
ES
Spain w/o EU preference
ESZ
Sri Lanka
LK
Sudan
SD
Suriname
SR
Svalbard and Jan Mayen Islands
SJ
Swaziland
SZ
Sweden
SE
Sweden w/o EU preference
SEZ
Switzerland
CH
Syrian Arab Republic
SY
Taiwan Province of China
TW
Tajikistan
TJ
Tanzania
TZ
Thailand
TH
Togo
TG
Tokelau
TK
Tonga
TO
Trinidad and Tobago
TT
Tunisia
TN
Turkey
TR
Turkmenistan
TM
Turks and Caicos Islands
TC
Tuvalu
TV
Uganda
UG
Ukraine
UA
United Arab Emirates
AE
United Kingdom
GB
United Kingdom w/o EU preference
GBZ
United States
US
U.S. Minor Outlying Islands
UM
Uruguay
UY
Uzbekistan
UZ
Vanuatu
VU
Vatican City State (Holy See)
VA
Venezuela
VE
Viet Nam
VN
Virgin Islands (British)
VG
Virgin Islands (U.S.)
VI
Wallis and Futuna Islands
WF
Western Sahara
EH
Yemen
YE
Yugoslavia - Rest
YU
Zaire
ZR
Zambia
ZM
Zimbabwe
ZW
Goods ex bond
EB) To substitute for nationality of
Commercial Aircraft Stores
XA) transport and country of
Ship’s Bunkers
XB) consignment
Ships’ Stores
XS)
Goods ex Parcel Post
PP)
30a.m. in any customs enclosure for the purposes of article 4(2)
of the Imported Store Cattle (Weighing) Act, an officer or officers
may be appointed by the Comptroller of Customs to guard such
cattle for revenue purposes and the expense for such guarding shall
be paid by the importer of the cattle or the person entering the
same.
6. The sheds and verandahs in which any unexamined or
uncustomed goods are deposited under these Regulations shall be
kept closed and properly secured, except when required to be
opened for the receipt, examination or delivery of goods; and if any
shed or verandah be required to be opened for any of the foregoing
purposes on Saturdays, Sundays or public holidays, or, on other
days, between the hours of 5.15p.m. and 7.45a.m., the expense of
the attendance of the proper officers shall be borne by the person or
persons at whose request the premises are opened.
7. Notwithstanding that goods deposited in the sheds or
verandahs under these Regulations are by law deemed to be on
board the importing vessel, nothing herein contained shall be taken
to relieve any person of the responsibility for the due security of
such goods, these Regulations being framed solely to secure
payment of the full duties upon all goods so deposited.
Added by
L.N. 29 of 1993.
Currency Codes
Substituted by
L.N. 175 of 1993;
L.N. 281 of 2000.
Australian Dollar
AUD
Austrian Schilling
ATS
Belgian Franc
BEF
Canadian Dollar
CAD
Chinese Rmb Yuan
CNY
Danish Kroner
DKK
Deutsche Mark
DEM
Dutch Guilder
NLG
Egyptian Pound
EGP
European Currency Unit
EUR
Finnish Mark
FIM
French Franc
FRF
Greek Drachma
GRD
Hong Kong Dollar
HKD
Indian Rupee
INR
Irish Punt
IEP
Italian Lira
ITL
Japanese Yen
JPY
Libyan Dinar
LYD
Luxembourg Franc
LUF
Maltese Lira
MTL
Norwegian Krone
NOK
Portuguese Escudo
PTE
Saudi Riyals
SAR
Singapore Dollar
SGD
Spanish Peseta
ESP
Swedish Krona
SEK
Swiss Franc
CHF
Taiwanese Dollar
TWD
UK Sterling
GBP
US Dollar
USD
(1) Any cases, cartons, bags or any other containers of
goods, which are due to be removed to a government warehouse in
terms of regulation 9, or as otherwise required by the Comptroller
of Customs, if found to be damaged, shall be repaired forthwith by
the agent of the importing vessel at the government warehouse.
(2) The agent, before effecting the repairs, shall, moreover,
take due note in writing of the contents and/or shortages of such
damaged cases, cartons, bags or other containers, and deliver a
signed copy of that writing to the officer of Customs.
Added by
L.N. 29 of 1993.
Codes for Customs Stations and Bonds
Substituted by
L.N. 175 of 1993;
L.N. 281 of 2000.
GOVERNMENT/PRIVATE BONDS/STATIONS
Code
Airport
- Airfreight Section
APFT
- Baggage Room
BRAP
Barriera Bonded Stores
BBST
Pinto Bonded Stores
PTST
Forni Bonded Stores
FBST
Pinto Annexe Private Bonds
PTNX
Store Fourteen
ST14
Baggage Room, Grand Harbour
BRGH
Deep Water Quay
- Shed 1
DWQ1
- Shed 2
DWQ2
- Shed 3
DWQ3
- Queen's Warehouse
DWQW
Newport Bonded Stores
NBST
Laboratory Wharf
LABW
Dockyard Station
MDDS
Mgarr Harbour Gozo
MHGO
Manoel Island Yachting Centre
MIYC
Manoel Island Yacht Yard
MIYY
Malta Shipbuilding Yard
MSBL
Malta Free Port
MTFP
Mediterranean Oilfield Services
SERV
Excise - Simonds Farsons Cisk Ltd
EXFA
Excise - General Soft Drinks Ltd
EXGS
Inflight (M.I.A.)
EXIF
Excise - Lowenbrau Brewery
EXLO
Main Bond (M.I.A.)
EXMN
Excise - Master Wine Ltd
EXMW
Excise - Portanier Brothers Lts
EXPB
Post Office - Valletta
PP01
Parcel Post Office - Sliema
PP02
Parcel Post Gozo
PP0G
Fuel Section
FUEL
Customs House - Computer Centre
HQ00
Longroom - Custom House
LR00
Hal Far Groupage Complex
GR00
Clearing and Forwarding Services
GR01
O.F.Gollcher & Sons Ltd
GR02
W J Parnis England Ltd
GR03
Express Trailers
GR04
Bianchi Group of Companies
GR05
T C Smith & Co Ltd
GR06
Vama Ltd., Merlin House F11 - 2
GR07
Allfreight Ltd
GR08
Concorde I.F.F. Ltd
GR09
Seasped Shipping Ltd
GR10
Transeuro System Ltd
GR11
Gatt Shipping Services Ltd
GR12
Ripard John & Son Ltd
GR13
Forwarders Ltd
GR14
Cassar and Cooper Group
GR15
Sea Malta Co Ltd
GR16
Sullivan Shipping Agencies Ltd
GR17
Transfreight Ltd
GR18
Transpak Overseas Removals Ltd
GR19
Kirton & Co Ltd
GR20
A C E Travel Ltd
GR21
Miles Express Cargo Systems
GR22
Graja & Caorsi (Malta) Ltd
GR23
Unispeed (Shipp. & Forw.) Ltd
GR24
Valletta Freight Services Ltd
GR25
Attrans Ltd
GR26
J H Caruana & Co Ltd
GR27
Palm Shipping Agency Ltd
GR28
S & M Transport
GR29
General Shipping Services Ltd
GR30
Kays Co Ltd
GR31
H Mifsud & Sons Ltd
GR32
Carmelo Caruana Shipping Agency
GR33
D O M Transport Ltd
GR34
S Mifsud & Sons Ltd
GR35
Saltfish Co Ltd
GR36
Eurobridge Shipping Services
GR37
Tristar Freight Services Ltd
GR38
Fahrenheit Freight Forwarders
GR39
M.D. Trucking
GR40
Advanced Shipping Ltd
GR41
J & R Vassallo
GR42
Rabelink
GR43
Customs Agency Ltd
GR44
K P International
GR45
Sullivan Maritime Ltd
GR46
Euro Trade Co Ltd
GR47
Cargo Link
GR48
Triton Services Ltd
GR49
Customs Office - Private Bonds
PB00
Grech & Ellul - Private Bond
PB01
Attard Services - Private Bond
PB02
C.G.L. - Private Bond
PB03
D Formosa - Private Bond
PB04
Sigma Coatings Ltd - Private Bond
PB05
Hempel’s Paints - Private Bond
PB06
S Bezzina & Sons Ltd - Private Bond
PB07
Cutajar Ed. - Private Bond
PB08
F Borg & Sons Ltd - Private Bond
PB09
Standard Imp/Exp - Private Bond
PB10
Primrose Poultry Products Ltd - Private Bond
PB11
Marsovin Ltd - Private Bond
PB12
Central Cigarettes Ltd - Private Bond
PB13
Austria Tabak Ltd - Private Bond
PB14
Universal Commerce Agency Ltd - Private Bond
PB15
Industrial Motors - Private Bond
PB16
Mizzi Holdings - Private Bond
PB17
Continental Cars Ltd - Private Bond
PB18
Valletta Motors - Private Bond
PB19
Investwell Ltd - Private Bond
PB20
Universal Motors - Private Bond
PB21
Michael Attard Ltd - Private Bond
PB22
U.C.I.M. Co Ltd - Private Bond
PB23
Auto Sales Ltd - Private Bond
PB24
Associated Motors - Private Bond
PB25
Michael Debono Ltd - Private Bond
PB26
Gasan Group Ltd - Private Bond
PB27
Caruana Cold Stores - Private Bond
PB28
Valhmor Borg Ltd - Private Bond
PB29
Five Effs Imp/Exp - Private Bond
PB30
Crown Cold Stores - Private Bond
PB31
Arthur E. Sullivan Ltd
PB32
J & C Pisani Ltd
PB33
Wands Ltd - Private Bond
PB34
Paolo Bonnici Ltd
PB35
P. Cutajar & Co
PB36
F. Busuttil & Sons
PB37
San Lucian Oil Company
PB38
General Soft Drinks Co Ltd
PB39
Falcon Wines and Spirits Ltd
PB40
Enemalta B’Buga Installation
PB41
Enemalta Ras Hanzir Installation
PB42
Enemalta Has Saptan Installation
PB43
Enemalta Gas Division
PB44
M.O.B.C. Installation
PB45
Canadian Enterprises
PB46
Fmc Motors Ltd
PB47
Mediterranean Meat Co
PB48
Quality Meat Products
PB49
A F S Manduca
PB50
Vernon Foods - obo - Royal Product
PB51
C & T Azzopardi Fisheries
PB52
United Automobiles Ltd
PB53
Ciapella Motors Ltd
PB54
Mifsud Automobiles - Private Bond
PB55
M Demajo & Co Ltd
PB56
Poultry Products Ltd
PB57
Falzon Services Ltd
PB58
Salvu Zammit & Sons Ltd
PB59
Total (Malta) Ltd
PB60
Roosendal
PB61
Alfsons
PB62
Anthony Farrugia
PB63
Charles Grech & Co Ltd
PB64
Master Wine Ltd
PB65
S. Grima & Sons Ltd
PB66
Goods deposited in the sheds at Malta International Airport
shall be allowed to remain in such sheds for a period of six working
days; if any such goods are not duly withdrawn within the said
period, they may be removed, at the expense of the importer, to a
government warehouse or to any other place of security at the
disposal of the Comptroller of Customs.
Added by
L.N. 29 of 1993.
Miscellaneous Codes
Substituted by
L.N. 175 of 1993;
L.N. 281 of 2000.
DESCRIPTION
CODE
Agreement Codes
EC Preferential Rate
(to be used only when EUR Certificate is
produced)
EU
Terms of Delivery
Cost & Freight
C&F
Cost Insurance and Freight
CIF
Ex Works Value
EWS
Free Alongside (Export Value)
FAS
Free on Board (Export Value)
FOB
Modes of Payment
Cash
Blank Cheque
Prepayment Account
Mode of Transport
Sea
Air
Post
Ex Bond
Package Type
Animal - Live
AL
Bag
BG
Bale
BL
Bar
BR
Bars (in bundle/bunch/truss)
BZ
Barrel
BA
Box
BX
Bulk, gas
VG
Bulk, liquid
VL
Bulk, solids
VR
Bundle
BE
Carton
CN
Case
CS
Coffin
CJ
Coil
CL
Colli
CO
Crate
CT
Cylinder
CY
Drum
DR
Envelope
EN
Filmpack
FP
Gas Bottle
GB
Ingot
IN
Log
LG
Package
PK
Packet
PA
Pail
PL
Parcel
PC
Pipe
PI
Pipes (in bundle/bunch/truss)
PZ
Plank
PN
Planks (in bundle/bunch/truss)
PZ
Plate
PG
Plates (in bundle/bunch/truss)
PY
Reel
RL
Rod
RD
Rods (in bundle/bunch/truss)
RZ
Sack
SA
Sheet
ST
Sheets (bulk)
SZ
Suitcase
SU
Tin
TN
Tray
PU
Tube
TU
Tubes (in bundle/bunch/truss)
TZ
Place of Landing/Loading
Grand Harbour
GRH
Marsamxett
MXT
Marsaxlokk
MXK
St. Paul’s Bay
SPB
M [ arr Harbour Gozo
MHG
Outside Harbour
OUT
Malta International Airport
MIA
Goods removed from bond for entry to home use
EWB
Notwithstanding anything in these Regulations, the
Comptroller of Customs may permit lighters having on board grain,
pulse or seeds only or objectionable goods not permitted to be
placed in a verandah, or only goods which have been duly reported
for transhipment, to proceed to the N.W. Basin (known as the
"Menqa") and to lie there for such period as the Comptroller of
Customs may deem necessary or expedient, without any charge
being incurred by the agent or importer for any guard employed for
revenue purposes.
PART II
Customs Entries
(1) Imported goods shall be described in the relative bills
of entry in accordance with the designation in the import and export
list in the Second Schedule hereto.
(2) Imported goods reported for transhipment shall be
described in the relative bills of entry in accordance with the list of
goods imported for transhipment in the Second Schedule.
Goods of local production to be exported shall be described
in the relative export entries in accordance with the import and
export list in the Second Schedule.
Where any imported articles are re-exported, the
descriptions approved for the import and export list shall be strictly
adhered to, and the declarations shall be made in every instance on
the approved forms of specifications.
In order to ensure correct registration of all articles under
their proper headings, the trade names of all articles, except
transhipment goods, shall be given in every instance, together with
the description approved.
(1) In every instance in which any denomination of tare,
weight or measure is shown against the name of an article in the
aforesaid lists, the quantity of such article shall be shown under
that denomination, in addition to the value, which shall in no case
be omitted.
(2) Where a denomination of quantity is not shown against the
article, the value alone is required.
Where it is provided that the signature to any customs form
or other customs document shall be witnessed, the Comptroller of
Customs may nevertheless, in his discretion, accept a form the
signature to which is not witnessed.
(1) All merchandise imported into these Islands in respect
of which admission is claimed under the E.E.C. Rate of Duty
column of the Customs Tariff, shall be accompanied by the
certificate iss ued in a ccorda nce w i th t h e pr o vi s i on s o f t h e
Agreement of Association between Malta and the European
Community.
(2) The importer shall, however, declare in all cases on the
proper entry form, the country of origin of the goods and, in the
event of that declaration not being made to the satisfaction of the
Comptroller of Customs, the Comptroller may refuse clearance of
the goods until a certificate of origin is produced.
(1) There shall be paid to the Comptroller of Customs a fee
of fifteen euro (€15) for every refund made by the Comptroller of
Customs to the importer in the circumstances mentioned in the first
proviso to article 62A of the Customs Ordinance.
(2) The fee provided for in sub-regulation (1) shall be deducted
from the amount to be refunded at the time of the refund.
When completing a bill of entry for computerised
processing, only the approved codes shown in the Fifth, Sixth,
Seventh, Eighth or Ninth Schedule to these Regulations shall be
used, as and where required.
PART III
Passengers’ Baggage
(1) The accompanied baggage of passengers shall be
landed under the direction of the proper officer of Customs and be
conveyed direct to the place of examination.
(2) It shall not be permissible for visitors at the Customs
House, the Customs Station at the Malta International Airport or at
any other Customs station in Malta, or for any other person not on
o ff i c i a l d u t y a n d n o t a p a s s e n g e r, t o e n t e r t h e h a l l w h e r e
passengers’ baggage is examined by the Customs authorities
without the permission of the Comptroller of Customs.
The unshipping, carrying and landing of baggage, bringing
it up to the proper place for examination, and opening, unpacking
and repacking, when necessary, shall be performed by, or at the
expense of, the importer.
(1) The officer of Customs shall put the following
question to each passenger, before his baggage is examined
"Have you in your baggage or on your person any
articles liable to duty?"
If the answer is in the affirmative, the passenger shall be
requested to produce these articles. If the passenger enquires what
articles are liable to duty, he is to be handed a copy of the list of
articles not subject to duty, and informed that any article not
enumerated therein is dutiable.
(2) The attention of the passenger shall be drawn to the copy of
these Regulations and of the tariff, which shall be kept posted in
the baggage room.
(1) Passengers arriving by air at Luqa Airport shall choose
to pass through either of two channels
(a) a green channel intended for passengers having goods
which are not liable to import duty, and for the
purposes of this regulation the expression "goods
which are not liable to import duty" shall be deemed to
include goods for the importation of which free is of
duty, no condition is required by the Tariff to be
complied with, and goods which are not subject to
import prohibitions or restrictions; and
(b) a red channel for other passengers.
(2) Every person passing through the green channel shall be
deemed to have made a declaration for purposes of customs that he
does not have any goods which are liable to duty or subject to
import prohibition or restriction or the importation thereof free of
duty is subject to a condition which the Tariff requires to be
complied with.
(3) In the case of passengers passing through the green
channel, an officer of Customs may stop any passenger and require
him to open his baggage or other packages for examination and to
submit himself to a search.
(4) If any person passing through the green channel is found to
be in possession of goods, other than goods which are not liable to
import duty, he shall be deemed to have committed an offence and
shall, on conviction, be liable to a fine (multa) not exceeding one
thousand and eight hundred and sixty-three euros and fifty cents
(1,863.50) or an amount equal to three times the import 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, and
to the forfeiture of such goods.
The officer of Customs may require all or any of the
packages to be opened.
Duty in accordance with the Tariff contained in the First
Schedule to the Import Duties Act shall be paid on any dutiable
goods.
If any dutiable goods which have not been declared by the
passenger to whom the question prescribed in regulation 21 has
been put, are found in his baggage, the package in which they are
found shall be detained with the whole of its contents, and the
remainder of the baggage of the passenger to whom it belongs shall
be examined, and the matter reported to the Comptroller of
Customs.
In any case of attempted smuggling, the goods, together
with the package containing them, are liable to forfeiture, and the
offender is liable to be detained and shall also be liable to a fine.
PART IV
General Bonds
A general bond covers any number of transactions in lieu
of providing an ordinary bond on each occasion.
When goods are exported under a general bond any single
duty shall be debited against the penalty in the register of general
bonds.
The penalty of the bond should be sufficient to meet the
greatest liability that may be incurred under the bond. The penalty
may be fixed at the sum named by the person giving the security,
subject to the condition that it must be sufficient to cover the
amount of duty chargeable on the goods likely to be exported
during any one month.
A general bond shall cover transactions by the person
giving bond only, and no transactions by any other person or firm
under that bond shall be permitted.
Due notice of each transaction under a general bond shall
be given to the Comptroller of Customs, who shall keep a register
of such transactions, comparison being made by him, from time to
time, of the liabilities incurred and the discharges therefrom, to see
that the duty on the goods outstanding at no time exceeds the
amount for which bond is given.
PART V
Facilities for the Transaction of Mercantile Operations.
§ I
Facilities with reference to articles 7, 9, 10, 11 and 44
and overtime charges
It being provided by the articles above referred to that
goods shall not, without the permission of the Comptroller of
Customs, be unshipped, or landed, or shipped before or after the
hours laid down in the Customs Ordinance, or landed at any places
other than those approved of by the Minister responsible for
customs, the Comptroller of Customs may grant facilities for
working cargoes in accordance with the aforesaid provisions and
f o r c a r ry i n g o t h e r a n c i l l a r y tr a n s a c t io n s o n t h e c o n d it i o n s
hereinafter set forth.
Merchants or others desiring to work cargoes before or
after legal hours, as defined in articles 9 and 10 of the Customs
Ordinance, or on Saturdays, Sundays or public holidays, shall make
application in writing on the approved Customs form (No. 12)
addressed to the Comptroller of Customs, giving the name of the
ship and the nature of the service required, and stating when the
service is required to commence. Every application shall include an
undertaking to pay the expenses incurred.
Before or after legal hours, the attendance of the proper
officers for the purpose of the examination and delivery of goods
from a verandah or warehouse, or for any other purpose, may be
obtained upon the written application of the merchant, and upon his
undertaking to defray the charges for the officers’ attendance
according to the rates specified in regulation 43. The merchant may
instead make a deposit sufficient for the purpose.
(1)
The Commissioner shall decide in all cases on the
staff necessary for the proper protection of the payment of duty.
(2)
The Commissioner may, as and when he deems fit, before
granting any permission for service of attendance by Customs officials
to be given, enter into an arrangement in writing for the payment of all
arrears due to him for attendance of Customs officials
Provided that where such arrears are being contested by the
economic operator, the Commissioner may require the payment of a
deposit equivalent to the amount being contested before granting
permission for the service to be given.
(3) When a one time economic operator requests the service of
attendance of Customs officials, he shall pay a deposit that is based on
a calculation of the amount due for the service so requested at the time.
Except on Saturdays, Sundays and public holidays, no
charge shall be made in connection with unshipment or shipment
between 6.00a.m and 6.00p.m. from the 1st April to the 30th
September, or between 8.00a.m. and 5.00p.m. from the 1st October
to the 31st March; nor shall any charge be made in connection with
landing at the approved landing places, between 8.00a.m. and
5.00p.m.
In the case of shipping, unshipping or landing on
Saturdays, Sundays or public holidays or, on any other day, before
or after the hours mentioned in regulation 36, the applicant shall
pay to the Comptroller, on demand, a charge according to the rates
specified in regulation 43.
No fee shall be charged for extra attendance in connection
with the examination of baggage accompanied by passengers.
(1) No goods shall be landed or examined at any place
other than an approved landing place
Provided that the Comptroller of Customs may allow goods
to be landed at any place other than an approved landing place
provided such goods are placed in the charge of an officer of the
Customs.
(2) The person on whose behalf goods are landed as provided
under sub-regulation (1) of this regulation shall pay the
Comptroller, on demand, a charge according to the rates specified
below
(a) charges for the guarding of containers, trailers and
motor vehicles
(i)
imported for home use
for the first seven days: €2.91 per unit per day or
part thereof;
for any period thereafter: €2.49 per unit per day
or part thereof;
(ii) for transhipment only
for the first period of thirty days: €0.47 per unit
per day or part thereof
for the second period of thirty days: €0.75 per
unit per day or part thereof
for the third period of thirty days: €1.05 per unit
per day or part thereof
for any period thereafter: €3.49 per unit per day
or part thereof;
(b) charges for the guarding of other goods
for the first seven days: €5.82 per 25 cubic
metres or part thereof per day or part thereof;
for any period thereafter: €6.99 per 25 cubic
metres or part thereof per day or part thereof.
If any such goods are brought to an approved landing place
and can conveniently be examined on the lighter to the satisfaction
of the officers, they may, on completion of the entry, be landed
elsewhere without charge, provided that a written request to that
effect has been made on the entry.
(1) When an officer of the Customs is employed in
guarding goods for revenue purposes as provided under regulation
5(1), (2) or (4) or when the cost for such service is to be borne by
parties other than the Government as provided under sub-regulation
(3) of the same regulation, there shall be paid to the Comptroller,
on demand, a charge according to the rates specified in regulation
Il-Kontrullur jista’ jirrifjuta, fid-diskrezzjoni assoluta
tiegħu, kull applikazzjoni għall-attendenza ta’ uffiċjali tad-Dwana.
(2) The same charge shall be paid to the Comptroller for any
other service not specified under the provisions of these
Regulations and which is performed by any officer of the Customs
at the request of merchants or others.
(3)
Whenever the Comptroller directs that an officer of
Customs is to be detailed to watch a vessel, either on board or from
quay, during that vessel’s stay in harbour, for the proper protection
of revenue, there shall be paid to the Comptroller by the ship’s
master or agent, a charge according to the rates specified in
regulation 43.
42. The Comptroller may refuse, in his absolute discretion, any
application for the attendance of officers of the Customs.
43. (1) When any service by an officer of the Customs is
given outside the precincts of the Customs Department or outside
the normal working hours of that department, there shall be paid to
the Comptroller, on demand, by the person at whose request such
service is given a charge equivalent to the overtime calculated at
the rates which the Government from time to time pays to such
officers for similar attendances on overtime, together with an
administrative charge of ten per centum calculated on the overall
charge and expenses, if any
Provided that -
(i)
where the duration of such service by an officer
of the Customs is less than two hours, the charge
shall be calculated for two hours;
(ii) when such service is given completely between
20.00 hours of one day and 08.00 hours of the
following day, an additional charge of six euros
and ninety-nine cents (6.99) shall also be raised;
however, when the service is not given
completely between the aforementioned hours,
the additional charge of six euros and ninety-
nine cents (6.99) shall be payable only when
such service extends into the aforementioned
hours either way by a minimum of two hours;
(iii) when a service is given in Gozo, there shall be
deducted from the total amount payable to the
Comptroller of Customs an amount equivalent to
the charge for two hours overtime calculated as
prescribed in this sub-regulation.
(2) The Comptroller shall display at the Customs Department
and at the branches of the Customs Department the rates at which
the attendance of the officers of the Customs shall be charged under
the provisions of sub-regulation (1) of this regulation.
(3) When raising the charges for the attendance of an officer of
the Customs as provided under sub-regulation (1) of this
regulation, the Comptroller shall specify the manner in which such
charges are calculated.
(4) When the attendance of an officer of the Customs is
required at any place, unless the person requesting such an
attendance provides satisfactory transport -
(a) whenever the attendance of a Customs official is
required during normal working hours and the official
uses his personal means of transport, there shall be
made a fee for the transport at the rate as established
by virtue of article 15 of the Public Administration
Act
Provided that, no charges shall be demanded in respect
of all ferry fares between Malta and Gozo, and of
kilometres travelled in Gozo
Provided further that when attendance by a Customs
official is given outside normal working hours, the
charge for transport shall be calculated as specified in
paragraph (a) above with an additional charge three
euro and forty-nine cents (€3.49), which additional
charge shall be reduced to one euro and seventy-five
cents (€1.75) whenever attendance commences or ends
during the official’s on-duty period.
Where -
(a) an officer of the Customs attends to his duties at a
place which is more than five kilometres away from
his station; or
(b) such duties exceed five hours in duration,
a subsistence charge shall be made at the rates the Government
from time to time pays to such officer for similar attendances.
The charges hereby authorised shall supersede any charges
previously authorised in respect of the services herein referred to.
(1)
(a)
When there are any dues that relate to
payment of attendance of Customs officials, the Commissioner shall
send a notice for payment by means of a postal letter. Where the dues
remain unpaid he shall send a letter by registered mail in the address
given to him or in the postal address associated with the value added
tax registration number. When the notice by registered mail reaches
the debtor, he shall be deemed to be notified and the debtor shall have
thirty (30) days to pay or to declare in writing that he does not agree
with the Commissioner on the amount due and after this, if he
disagrees, the debtor shall proceed against the Commissioner in the
competent court, according to the amount, within thirty (30) days from
his written declaration. In default of such, the notice for payment by
registered post shall constitute an executive title for all effects and
purposes of Title VII of Section I of the Book Second of the Code of
Organisation and Civil Procedure.
(b) When the notification by registered post mentioned in
paragraph (a) does not take place for one reason or
another, the Commissioner shall publish a notice in the
Government Gazette where he declares that the notice
for payment has been issued and wherein he invites the
debtor to collect the notice from the offices of the
Customs Department within thirty (30) days from
publication, and at the end of this period he shall be
deemed to be notified, even if he does not collect the
documents from Customs offices. The debtor shall
have thirty (30) days from notification to pay or to
declare in writing that he disagrees with the amount
due, and if he disagrees with the Commissioner, the
debtor shall within thirty (30) days from the written
declaration file proceedings by means of an
application against the Commissioner in the competent
court according to the amount and the Commissioner
shall have the right to reply within thirty (30) days
from notification. In default of such, the notice for
payment shall constitute an executive title for all
effects and purposes of Title VII of Section I of the
Book Second of the Code of Organisation and Civil
Procedure.
(c) In the proceedings in court provided for in this sub-
regulation, the case shall be heard expeditiously.
(2) Notwithstanding the provisions of sub-regulation (1), when
the notice for payment is sent to the address given or to the address
assigned to the value added tax registration number and the amount
remains unpaid, the Commissioner may immediately take those
administrative and procedural measures necessary so that payment is
effected, including not giving any Customs service to the debtor until
payment is effected, as well as take other measures to enforce the
executive title according to law.
§ II
Hours of attendance
(1) Custom House. The Custom House shall be open for
the transaction of official business every day throughout the year,
except Saturdays, Sundays and public holidays, as follows
From 1st October to the 15th June of the next following year
Mondays to Fridays
from 7.45a.m. to 12.30p.m.
from 1.15p.m. to 5.15p.m.
From 16th June to 30th September of the same year
Mondays to Fridays
from 7.30a.m. to 1.30p.m.
On certain half holidays authorised for that purpose by the
Government, the Custom House shall be closed at 1.00p.m.
(2)
Customs Department Branches at Parcel Post Offices
From 1st October to the 15th June of the next following year
Mondays to Fridays
from 7.45a.m. to 1.00p.m.
from 1.45p.m. to 5.15p.m.
From 16th June to 30th September of the same year
Mondays to Fridays
from 7.30a.m. to 1.30p.m.
On certain half holidays authorised by the Government, the
Customs Department Branches at Parcel Post Offices shall be
closed at 1.00p.m.
(3) Sheds, quays, verandahs and warehouses (including
airfreight section at Luqa). The government sheds, quays and
verandahs shall be open every day except Saturdays, Sundays and
public holidays, as follows
From 1st October to the 15th June of the next following year
Mondays to Fridays
from 7.45a.m. to 12.15p.m.
from 1.00p.m. to 5.15p.m.
From 16th June to 30th September of the same year
Mondays to Fridays
from 7.30a.m. to 1.30p.m.
On certain half holidays authorised by the Government, the
sheds, quays, verandahs and warehouses (including airfreight
section at Luqa) shall be closed at 1.00p.m.
(4) The cash offices at the Customs Department shall be closed
one half of an hour before the midday break and one hour before
the final closing hour.
PART VI
Operations on Goods in Government Bonded Warehouses
Spirits of any kind in warehouse may be methylated to
comply with the Methylated Spirits Ordinance, on the following
conditions
(a) that an application be made in writing to the
Comptroller of Customs;
(b) that the rent due on the spirit to be operated upon be
paid before the operation is proceeded with;
(c) that the ingredients to be mixed be subject to
inspection and, if necessary, tested to satisfy the
Comptroller of Customs that they are sufficient for
complying with the Ordinance;
(d) that the operation be conducted in the presence of an
officer of Customs;
(e) that, on completion of the operation, the original
register account be closed and a new account raised for
the methylated spirits; and
(f)
that rent shall accrue at the rate applicable to the new
denomination, if the goods are not cleared within three
days from the date of the operation.
Wines and spirits in casks may be bottled in warehouse
under the following conditions, namely
(a) that application be made in writing in each instance to
the officer of the warehouse;
(b) that the warehouse rent due on the goods to be
operated upon be paid prior to the commencement of
the operation;
(c) that the operation shall be performed in the presence of
an officer of Customs;
(d) that the goods operated upon be written off the original
register account and a new account is raised for them;
and
(e) that rent shall accrue at the rate applicable to the new
denomination, if the goods are not cleared within three
days from the date of the operation.
The dividing of packages of unmanufactured tobacco and
the unpacking or repacking of manufactured tobacco, cigars and
cigarettes in warehouse may be allowed under the following
conditions
(a) application shall be made in writing in each instance to
the officer at the warehouse;
(b) the operation shall be performed in the presence of an
officer of Customs;
(c) the dividing or repacking of any package shall be
completed in one operation, after which it shall not be
permissible to sub-divide or re-pack the packages
further, except on the written authority of the
Comptroller of Customs;
(d) the packages resulting from the operation shall be
properly sealed by the owner thereof to the satisfaction
of the officer of Customs who shall affix to each such
package a Customs seal and label showing the original
marks and numbers and the mark or number given to
the package at the time of the operation, the weight of
tobacco, cigars or cigarettes in each package and the
date of the operation;
(e) when a package shall have been divided or re-packed
into two or more packages, each package shall be
weighed by a customs weigher at the owner’s expense
and the weight registered on the label to be attached
thereto shall be counter-signed by the customs
weigher;
(f)
the original register account shall be duly noted at the
completion of the operation and an entry shall be made
giving the date of the operation, the number of
packages resulting from the operation and the weight
of each package.
Any other operation which may legally be performed on
goods in a government warehouse, shall only be carried out with
the sanction of the Comptroller of Customs and upon such terms
and conditions as he in each instance shall direct
Provided that, where the character or denomination of the
goods shall be changed or where by reason of such operation any
goods are rendered liable to a different rate of warehouse rent, the
warehouse rent on such original packages as are subjected to the
operation shall first be paid, and a new account shall be opened in
the warehouse register for the goods operated upon, and warehouse
rent thereon, at the applicable rate, shall accrue at the end of three
days after the completion of the operation.
Empty drums shall not be admitted into the government
bonded warehouses. Any empty drums landed from any vessel and
not withdrawn during legal hours on the day of landing shall be
watched by a customs and excise guard at the expense of the agent
of the importing vessel until their withdrawal.
PART VII
Re-bonding of Ships’ Stores
In the case of wines or spirits in bottles delivered from
warehouse to be shipped as stores, no portions of any packages
containing such wines or spirits shall be permitted to be re-
warehoused in quantities less than one case.
PART VIII
Cigarettes for Ships’ Supply
(1) For the purpose of drawback or exemption for payment
of duty, no cigarettes shall be shipped as ships’ stores on board
ships unless the words "Duty Free" be printed or stamped in a
conspicuous place on each container immediately enclosing the
cigarettes.
(2) It shall be lawful for the Comptroller of Customs to
establish the specimen of the mark or marks to be applied to
cigarettes or containers of cigarettes in accordance with sub-
regulation (1) of this regulation.
Cigarettes whether loose or in containers marked in
accordance with regulation 53 shall not be trafficked on shore, and
any quantities of cigarettes so marked that it may be desired to land
from on board ships shall be conveyed to the government bonded
warehouses and entered for warehousing for exportation only.
PART IX
Tariff of Warehouse Rent
The rates of chargeable warehouse rent in respect of goods
warehoused in government warehouses shall be those specified in
the Third Schedule hereto
Provided that the temporary storage of Ħal Far Groupage
Complex in respect of goods in terms of Regulation (EU) No 952/2013
of the European Parliament and of the Council of 9 October 2013
laying down the Union Customs Code (recast) shall be exempt from
payment of rates chargeable in accordance with this Regulation.
PART X
Forms
(1) The forms in the Fourth Schedule shall be deemed, by
virtue of this regulation, to be the forms referred to in the Customs
Ordinance and in its subsidiary legislation.
(2) Forms number 1(ii), 1(iii), 1 (iv), 1(v), 1(vi) shall be filled
in together with the form number 1(i), as required by the
Commissioner.
Part XI
Authorisation to act as Customs Representative
(1) Any person who is 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.
The person applying for 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.
Such authorisation under these 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.
A customs representative established in Malta who meets
the criteria of an authorized economic operator may act as a
customs representative in another Member State.
(1) Persons who fail to state that they are acting as a
customs representative or who state that they are acting as a
customs representative without being empowered to do so shall be
deemed to be acting in their own name and on their own behalf.
(2) Article 79 of the Ordinance shall be applicable to this Part
of these regulations with regard to the offences and punishments
therein provided.
Nothing in these regulations shall preclude the owner of
any cargo to lodge customs declarations personally.
01 00.00.00-65.07 00.00.00
units
6601.10.00.00-6603.90.00.00
units
01 00.00.00
6702.10.00.00-6702.90.00.00
units
67.03 00.00.00
6704.11.00.00-6704.90.00.00
units
01 00.00.00-6802.10.00.00
6802.21.00.10
sq. metres
6802.21.00.90-6802-22.00.00
6802.23.00.00
sq. metres
6802.29.00.00
6802.91.10.00
units
6802.91.90.10
sq. metres
6802.91.90.90-6802.92.90.00
units
6802.93.10.00-6802.93.90.00
sq. metres
6802.99.10.00-6804.30.00.00
units
6805.10.00.00-6807.90.00.00
6807.90.00.00-6810.11.90.00
units
6810.19.10.10-6810.19.90.90
sq. metres
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
6810.91.10.00-6810.91.90.00
units
6810.99.00.10-6810.99.00.90
sq. metres
6811.10.00.00
6811.20.11.00-6811.20.80.00
units
6811.30.00.00
metres
6811.90.00.00
units
6812.10.00.00-6812.40.00.00
6812.50.00.00
units
6812.60.00.00-6812.70.00.00
6812.90.10.00-6813.90.90.00
units
6814.10.00.00
6814.90.10.00-6815.99.90.00
units
6901.00.10.00-69.06 00.00.00
units
6907.10.00.00-6908.90.99.00
sq. metres
6909.11.00.00-6914.90.90.00
units
7001.00.10.00-7002.39.00.00
7003.12.10.10-7005.30.00.00
sq. metres
7006.00.10.00-7007.11.90.00
units
7007.19.10.00-7007.19.80.00
sq. metres
7007.21.10.00-7007.21.99.00
units
7007.29.00.00
sq. metres
7008.00.20.00-7009.10.00.00
units
7009.91.00.10-7009.92.00.10
sq. metres
7009.92.00.90-7016.90.10.00
units
7016.90.80.00
7017.10.00.00-7018.90.90.00
units
7019.11.00.00-7019.19.90.00
7019.31.00.00-7019.51.00.00
sq. metres
7019.52.00.00
units
7019.59.00.00
sq. metres
7019.90.10.00-7020.00.80.00
units
7101.10.00.00-7105.10.00.00
carats
7105.90.00.00-7106.91.90.00
grams
7106.92.20.00-7106.92.80.00
07 00.00.00-7108.13.10.00
grams
7108.13.80.00
7108.20.00.00-7110.19.10.00
grams
7110.19.80.00
7110.21.00.00-7112.90.00.00
grams
7113.11.00.00-7118.10.90.00
units
7118.90.00.00
grams
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
7201.10.11.00-7229.90.90.00
7301.10.00.00-7302.90.90.00
7303.00.10.00-7306.90.00.00
metres
7307.11.10.00-7311.00.99.00
units
7312.10.10.00-7312.10.99.00
7312.90.10.00-7312.90.90.00
units
13 00.00.00-7314.50.00.00
7315.11.10.00-7315.12.00.00
metres
7315.19.00.00
units
7315.20.00.00-7315.89.00.00
metres
7315.90.00.00-7326.90.97.00
units
7401.10.00.00-7410.22.00.00
7411.10.11.00-7411.22.90.00
metres
7411.29.00.00
7412.10.00.00-7412.20.00.00
units
7413.00.10.00-7414.90.00.00
7415.10.00.00-7418.20.00.00
units
7419.10.00.00
metres
7419.91.00.00-7419.99.00.00
units
7501.10.00.00-7506.20.00.00
7507.11.00.00-7507.12.00.00
metres
7507.20.00.00-7508.90.00.00
units
7601.10.00.00-7607.20.99.00
7608.10.10.00-7608.20.99.00
metres
09 00.00.00-76.13 00.00.00
units
7614.10.00.00-7614.90.00.00
7615.11.00.00-7616.10.00.00
units
7616.91.00.00
sq. metres
7616.99.10.00-7616.99.90.00
7801.10.00.00-7804.20.00.00
78. 05 00.00.00-7806.00.90.00 units 7901.11.00.00-79.05 00.00.00
79. 06 00.00.00-79.07 00.00.00 units 8001.10.00.00-80.05 00.00.00
06 00.00.00-80.07 00.00.00
units
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
8101.10.00.00-8101.93.00.00
8101.99.00.00
units
8102.10.00.00-8102.93.00.00
8102.99.00.00
units
8103.10.10.00-8103.10.90.00
8103.90.10.00-8103.90.90.00
units
8104.11.00.00-8105.10.90.00
8105.90.00.00-8106.00.90.00
units
8107.10.10.00-8107.10.90.00
8107.90.00.00
units
8108.10.10.00-8108.10.90.00
8108.90.10.00-8111.00.90.00
units
8112.11.10.00-8112.11.90.00
8112.19.00.00-8112.40.90.00
units
8112.91.10.00-8112.91.89.00
8112.99.10.00-8113.00.90.00
units
8201.10.00.00-8215.99.90.00
units
8301.10.00.00-8306.30.00.00
units
8307.10.10.00-8307.90.90.00
metres
8308.10.00.00-8311.90.00.00
units
8401.10.00.00-8485.90.80.00
units
8501.10.10.00-8543.90.80.00
units
8544.11.10.00-8544.30.90.00
metres
8544.41.10.00-8544.41.90.00
units
8544.49.20.00-8544.49.80.00
metres
8544.51.10.00-8544.51.90.00
units
8544.59.10.10-8544.70.00.00
metres
8545.11.00.00-8548.90.90.00
units
8601.10.00.00-8609.00.90.00
units
8701.10.10.00-8703.21.90.20
units
8703.21.90.90
units
units
8703.22.10.00-8703.22.90.20
units
8703.22.90.90
units
units
8703.23.11.00-8703.23.90.12
units
8703.23.90.19
units
units
8703.23.90.91-8703.23.90.92
units
8703.23.90.99
units
units
8703.24.10.00-8703.24.90.20
units
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
8703.24.90.90
units
units
8703.31.10.00-8703.31.90.20
units
8703.31.90.90
units
units
8703.32.11.00-8703.32.90.12
units
8703.32.90.19
units
units
8703.32.90.91-8703.32.90.92
units
8703.32.90.99
units
units
8703.33.11.00-8703.33.90.20
units
8703.33.90.90
units
units
8703.90.10.00-8704.10.10.11
units
8704.10.10.14
units
units
8704.10.10.19-8704.10.10.91
units
8704.10.10.94
units
units
8704.10.10.99-8704.10.90.10
units
8704.10.90.91-8704.10.90.99
units
units
8704.21.10.00
units
8704.21.31.10-8704.21.31.20
units
units
8704.21.31.90
units
8704.21.39.10-8704.21.91.20
units
units
8704.21.91.90
units
8704.21.99.10-8704.21.99.90
units
units
8704.22.10.00
units
8704.22.91.10
units
units
8704.22.91.90
units
8704.22.99.10-8704.22.99.90
units
units
8704.23.10.00
units
8704.23.91.10
units
units
8704.23.91.90
units
8704.23.99.10-8704.23.99.90
units
units
8704.31.10.00
units
8704.31.31.10-8704.31.31.20
units
units
8704.31.31.90
units
8704.31.39.10
units
units
8704.31.39.20
units
8704.31.39.90-8704.31.91.20
units
units
8704.31.91.90
units
8704.31.99.10-8704.31.99.90
units
units
8704.32.10.00
units
8704.32.91.10
units
units
8704.32.91.90
units
8704.32.99.10-8704.32.99.90
units
units
8704.90.00.10-8704.90.00.20
units
8704.90.00.90
units
units
8705.10.00.00-8711.10.00.10
units
CHAPTER
HARMONISED
QUANTITY
UNIT OF
SYSTEM CODE
MEASUREMENT
8711.10.00.90
units
units
8711.20.10.00-8711.20.91.10
units
8711.20.91.90
units
units
8711.20.93.10
units
8711.20.98.10
units
8711.20.98.90-8711.50.00.00
units
units
8711.90.00.00-8716.90.90.00
units
8801.10.10.00-8805.20.90.00
units
8901.10.10.00-89.08 00.00.00
units
9001.10.10.00-9002.90.10.00
units
9002.90.90.00
9003.11.00.00-90.33 00.00.00
units
9101.11.00.00-9114.90.00.00
units
9201.10.10.00-9209.99.80.00
units
01 00.00.00-93.07 00.00.00
units
9401.10.10.00-9404.10.00.00
units
9404.21.10.10-9404.29.90.90
units
units
9404.30.10.00-9406.00.90.90
units
9501.00.10.00-9504.30.90.00
units
9504.40.00.00
pks
9504.90.10.00-9505.90.00.00
units
9506.11.10.00-9506.11.80.00
pairs
9506.12.00.00-9506.69.90.00
units
9506.70.10.00-9506.70.30.00
pairs
9506.70.90.00-95.08 00.00.00
units
9601.10.00.00-96.18 00.00.00
units
9701.10.00.00-97.06 00.00.00
units
98. 01 00.00.00-98.05 00.00.00