[ S.L.337.43 DUTY FREE SHOP 1 SUBSIDIARY LEGISLATION 337.43 DUTY FREE SHOP REGULATIONS 15th November, 1991 LEGAL NOTICE 177 of 1991, as amended by Legal Notices 60 of 1994, 136 of 2002, 424 of 2007 and 313 of 2012; and Act XIII of
- The title of these regulations is the Duty Free Shop Regulations.
- In these regulations, unless the context otherwise requires: "Comptroller" means the Comptroller of Customs and includes any person authorised by him to act on his behalf for the purposes of these regulations; Citation. Interpretation. Amended by: L.N. 136 of 2002; L.N. 313 of
- "duty free shop" means such facilities within precincts approved by the Comptroller, which such facilities, in accordance with a licence issued by the said Comptroller, are used to keep in stock supplies of goods for sale to departing and arriving entitled passengers within an air or sea port; "entitled passengers" means persons about to board an air or sea craft for a destination outside the European Union or persons arriving from a place outside the European Union, but does not include members of crews of such crafts except when travelling out of uniform and/or as ordinary passengers and any other person who in the opinion of the Comptroller is not entitled under the Convention concerning Customs Facilities for Touring: Provided that the Comptroller may allow the purchase of duty free goods by members of crews of such sea craft departing for a destination outside Malta under such terms and conditions as he may determine to ensure the necessary controls and the safeguarding of revenue;; "Malta" has the same meaning as is given by article 124 of the Constitution; "operator" means the person authorised by the Comptroller to operate a duty free shop within an air or sea port; "person" includes an association or body of persons. 3.
(1)The operator shall be in possession of a licence issued by the Comptroller indicating the goods which he may keep for sale free of duty, which licence shall contain such conditions as the Comptroller may from time to time deem fit to impose.
(2)Every such licence shall cease to be valid after the 31st day of December immediately following the date of issue but may be renewed by the Comptroller from year to year: Provided that it shall be lawful for the Comptroller to refuse to grant a new licence, and at any time to revoke any licence granted or renewed under these regulations.
(3)A fee of one thousand and two hundred and eighty-one Licences. Amended by: L.N. 60 of 1994; L.N. 424 of 2007; L.N. 313 of 2012; XIII. 2015.92. 2 [ S.L.337.43 DUTY FREE SHOP euro and twenty cents (€1,281.20) per annum payable to the Comptroller shall be charged on the grant and every renewal of any licence issued under the provisions of these regulations: Provided that where it is shown satisfactorily that the Police trading licence is less than one thousand and two hundred and eighty-one euro and twenty cents (€1,281.20) per annum, the amount of the fee chargeable under this regulation shall be equivalent to the amount of the Police trading licence. Supplies for duty free shop. 4.
(1)The operator shall obtain his supplies for the duty free shop from a Government Bonded Warehouse or from an appointed bonded warehouse approved by the Minister responsible for customs.
(2)The operator shall, immediately and without delay, inform the proper officer of Customs by means of a delivery note of the goods to be withdrawn from the warehouse and transferred to the shop.
(3)The original of this document shall be kept by the officer of Customs and at least one copy shall be kept by the operator. Receipts and conditions for sales. 5.
(1)Duty free goods shall be sold to arriving or departing entitled passengers.
(2)(
- a)For each sale of duty free goods a receipt shall be issued and shall have such particulars as the Comptroller may direct. (
- b)The receipt shall be attached to the special packing containing the duty free goods.
(3)The operator shall sell goods to entitled departing passengers from the duty free shop departures section only and to entitled arriving passengers from the duty free shop arrivals section only. Such sales are only to be made against the presentation of documents mentioned in the licence as issued by the Comptroller.
(4)Goods sold to each individual entitled arriving passenger shall not exceed the normal duty free concession allowed to arriving passengers. Marks on duty free goods. Substituted by: L.N. 60 of 1994. 6. The Comptroller may direct that duty-free goods be goods.suitably marked. Dispensing of goods. 7.
(1)Duty free goods shall be wrapped in a special packing, such as a bag or carton, closed with a self-destructing seal so that the packing cannot be opened without damage to the closure.
(2)The packing must bear in clear print instructions to the passenger that the packet is not to be opened before the air or sea craft leaves Malta in the case of departing entitled passengers and that the packet is not to be opened before it is examined by Customs in the case of arriving entitled passengers. Control of stocks and records to be kept by the operator. 8.
(1)The operator shall keep continuous records of additions to and deductions from stock.
(2)These records shall be kept in accordance with good accounting practice to the satisfaction of the Comptroller and in DUTY FREE SHOP [ S.L.337.43 3 such manner as to permit the drawing up of a stock position at any given time.
(3)The Comptroller may check these records and carry out at any time physical spot checks of the goods in stock.
(4)The operator shall without delay and whenever requested hand over to the Comptroller the daily statements of addition to and deductions from stock as well as a record of all sales receipts in such form and order as he may direct. 9.
(1)The operator shall deposit with the Comptroller a sum equivalent to the amount of duty payable on the quantity of goods stored in the duty free shop or shall give such alternative security as the Comptroller may require. Security to cover duty on stocks.
(2)The amount of any security consisting in a monetary deposit or in a bank guarantee shall be reconstituted to the original amount whenever any part of it is deducted for the recovery of any duty claimed under regulation 10 or any amount due under regulation
- Where the Comptroller, on examination by him of the goods in the duty free shop, finds that such goods are less in quantity than those which should exist therein according to a proper keeping of stock records as are referred to in regulation 8, he shall inform the operator accordingly, and the latter shall forthwith pay the amount of duty payable on the shortages. Liability for payment of duty on shortages, etc. 11.
(1)Any person who contravenes or fails to comply with any of these regulations shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates as a Court of Criminal Judicature, to punishments not exceeding a fine (multa) of not more than four hundred and sixty-five euro and eighty-seven cents (465.87) or an amount equal to three times any duties and, or taxes on every article in respect of which the offence is committed, whichever is the greater, or imprisonment for a term not exceeding three months or to both such fine and such imprisonment. Penalty for infringements. Amended by: L.N. 136 of 2002; L.N. 424 of 2007.
(2)Any reference in sub-regulation
(1)to a person shall be deemed to be also a reference to any company, association or other body of persons whether vested with legal personality or not.
(3)Where an offence under sub-regulation
(1)is committed by a company, an association or body of persons, every person who, at the time of the commission of the offence was a director, manager, secretary or other similar officer of such company, association or body of persons or was purporting to act in such capacity shall be guilty of that offence unless he proves that the offence was committed without his knowledge and that he exercised all due diligence to prevent the commission of the offence: Provided that no more than one person may be found guilty of the same offence under this sub-regulation.
- Any officer of Customs may, at any time, enter the duty free shop for any purpose connected with these regulations. Inspections.
- For the purpose of any visit or inspection requested, required or allowed under these regulations, the services of Inspections, etc., to be given free of charge. 4 [ S.L.337.43 DUTY FREE SHOP Customs officers shall be given free of charge subject to the approval of the Comptroller.