L.S. 37.05 Regolamenti tad-Dwana

(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)(

1. 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. (
2. 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. Approved landing places Amended by: XVI. 1960.3; LVIII. 1974.68. 2 [ S.L.37.05 Onward movement of motor vehicles that are not in free circulation in the Union from the quay to the premises of the importer. Added by: L.N. 157 of 2026. C U S TO M S 2A.

(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: (

1. a)the transfer, sale or disposal of the motor vehicle prior to completion of customs formalities; and (
2. 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. Lighters conveying goods from importing vessels. Amended by: XVI. 1960.3; L.N. 15 of 1974. 3.

(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 C U S TO M S [ S.L.37.05 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. 4. 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. 5.

(1)In the following cases - (

1. 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 Tally of goods landed. Amended by: L.N. 50 of 1966. Substituted by; L.N. 6 of 1976. Amended by: XVII. 1991.81. Arrival of goods outside normal hours. Amended by: XVI. 1960.3; L.N. 15 of 1974. (
2. 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)(

1. 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. Cap. 37. 3 4 [ S.L.37.05 Cap. 37. Cap. 143. C U S TO M S (
2. 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 7.30a.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. Sheds and verandahs to be kept closed. Amended by: L.N. 15 of

2. 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. Responsibility for security of goods.
3. 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. Damaged goods. Amended by: XVI. 1960.
4. 8.

(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. Goods deposited in sheds at airport. Revoked by: L.N. 50 of

1. Added by L.N. 103 of
2. Amended by: L.N. 56 of
4. 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. Objectionable goods. Amended by: XVI. 1960.
6. 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 C U S TO M S [ S.L.37.05 5 being incurred by the agent or importer for any guard employed for revenue purposes. PART II Customs Entries 11.

(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. Imported goods.

(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.

1. 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. Exported goods.
2. 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. Re-exported articles.
3. 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. Trade names to be given. 15.

(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. Quantity and value.

(2)Where a denomination of quantity is not shown against the article, the value alone is required.

1. 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. Signature on forms. Amended by: XVI. 1960.
2. 17.

(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. Certificate of origin. Amended by: L.N. 75 of 1976. Substituted by: L.N. 56 of 1993.

(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. 6 [ S.L.37.05 Fee that shall be paid to the Comptroller of Customs. Added by: VIII.2020.77. Cap. 37. Computerised processing. Added by: L.N. 29 of 1993. C U S TO M S 17A.

(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.

1. 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 Landing of accompanied baggage. Amended by: XVI. 1960.3; L.N. 56 of
2. 19.

(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. Unshipping, etc., of baggage. 20. 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. Question to be put to passenger. 21.

(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. Channels at airport. Added by: L.N. 44 of 1982. Amended by: XIII. 1983.5; L.N. 56 of 1993; L.N. 407 of 2007. 22.

(1)Passengers arriving by air at Luqa Airport shall choose to pass through either of two channels: (

1. 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 C U S TO M S [ S.L.37.05 7 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 (
2. 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.

1. The officer of Customs may require all or any of the packages to be opened. Opening of packages.
2. Duty in accordance with the Tariff contained in the First Schedule to the Import Duties Act shall be paid on any dutiable goods. Payment of duty on dutiable goods. Substituted by: L.N. 1 of
3. Amended by: L.N. 44 of 1982; XIII. 1983.5; L.N. 56 of 1993; L.N. 407 of 2007; VIII.2020.
4. Cap.
6. 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. Undeclared dutiable goods. Amended by: XVI. 1960.
8. 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. Attempted smuggling. PART IV 8 [ S.L.37.05 C U S TO M S General Bonds General bond.
9. A general bond covers any number of transactions in lieu of providing an ordinary bond on each occasion. Goods exported under general bond.
10. When goods are exported under a general bond any single duty shall be debited against the penalty in the register of general bonds. Penalty of bond.
11. 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. Bond applicable only to person giving it.
12. 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 to be given. Amended by: XVI. 1960.
14. 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 Facilities for working cargoes. Amended by: XVI. 1960.3; L.N. 75 of
15. Cap.
17. 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. Working cargoes before or after legal hours. Amended by: XVI. 1960.3; L.N. 15 of 1974; L.N. 75 of
18. Cap.
20. 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. C U S TO M S [ S.L.37.05 9
21. 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
22. The merchant may instead make a deposit sufficient for the purpose. Attendance outside legal hours. Amended by: L.N. 75 of
23. 35.

(1)The Commissioner shall decide in all cases on the staff necessary for the proper protection of the payment of duty. Staff necessary. Substituted by: L.N. 56 of 1993; XII.2023.63.

(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.

1. 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. No charges. Amended by: L.N. 15 of 1974; L.N. 75 of
3. 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
4. Shipping, etc., on Saturdays, Sundays or public holidays. Amended by: XVI. 1960.3; L.N. 15 of 1974; L.N. 75 of
6. No fee shall be charged for extra attendance in connection with the examination of baggage accompanied by passengers. Examination of passengers’ baggage. Substituted by: L.N. 75 of
7. 10 [ S.L.37.05 Goods to be landed at approved landing place. Amended by: L.N. 23 of 1961; L.N. 75 of 1966; L.N. 92 of 1968; L.N. 47 of
8. Substituted by: L.N. 27 of
9. Amended by: L.N. 75 of 1970; L.N. 15 of
10. Substituted by: L.N. 75 of 1976; L.N. 56 of
11. Amended by: L.N. 407 of
12. C U S TO M S 39.

(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: (

1. a)charges for the guarding of containers, trailers and motor vehicles: (
2. 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; (
3. 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; (
4. 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. Examination on lighter. 40. 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. Guarding of goods. Amended by: L.N. 23 of 1961; L.N. 73 of 1961; L.N. 75 of 1976; L.N. 92 of 1968; L.N. 47 of 1969. Substituted by: L.N. 27 of 1970. Amended by: L.N. 75 of 1970. Substituted by: L.N. 75 of 1976. Amended by: L.N. 235 of 1997. 41.

(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 43.

(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 C U S TO M S [ S.L.37.05 11 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

2. The Comptroller may refuse, in his absolute discretion, any application for the attendance of officers of the Customs. Refusal of application. Amended by: L.N. 23 of 1961; L.N. 31 of 1963; L.N. 75 of 1976; L.N. 92 of 1968; L.N. 47 of
3. Substituted by: L.N. 27 of
4. Amended by: L.N. 75 of
5. Substituted by: L.N. 75 of
6. 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: Service outside the department. Amended by: L.N. 23 of 1961; L.N. 27 of 1963; L.N. 59 of 1966; L.N. 75 of 1976; L.N. 92 of 1968; L.N. 47 of 1969; L.N. 27 of 1970; L.N. 75 of 1970. Substituted by: L.N. 75 of 1976. Amended by: L.N. 43 of 1980; L.N. 79 of 1988 L.N. 56 of 1993; L.N. 235 of 1997; L.N. 236 of 2001; L.N. 407 of 2007; L.N. 259 of 2021. Provided that (

1. 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; (
2. 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 ninetynine 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 12 [ S.L.37.05 C U S TO M S 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 (

1. 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 (
2. 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. Subsistence charge. Added by: L.N. 23 of 1961. Amended by: L.N. 27 of 1963. Substituted by: L.N. 75 of 1976. Amended by: L.N. 98 of 1979; L.N. 259 of 2021. Charges supersede previous charges. Measures that may be taken if the payment of the service of attendance of a Customs officer remains unpaid. Added by: XVIII.2021.61. Substituted by: XII.2023.63. Cap. 12. 44. Where (
3. a)an officer of the Customs attends to his duties at a place which is more than five kilometres away from his station; or (
4. 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. 45. The charges hereby authorised shall supersede any charges previously authorised in respect of the services herein referred to. 45A.

(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. [ S.L.37.05 C U S TO M S (

1. b)When the notification by registered post mentioned in paragraph (
2. 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. 13 Cap. 12. (c) In the proceedings in court provided for in this subregulation, 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 Substituted by: L.N. 31 of 1963; L.N. 75 of 1976. 46.

(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: Opening hours. Amended by: G.N. 511 of 1958; L.N. 31 of 1963; L.N. 61 of

1. Substituted by: L.N. 15 of
2. Amended by: L.N. 75 of 1976; L.N. 43 of
3. 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: 14 [ S.L.37.05 C U S TO M S 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 Methylated Spirits. Amended by: XVI. 1960.3. Cap. 89. 47. Spirits of any kind in warehouse may be methylated to comply with the Methylated Spirits Ordinance, on the following conditions: (

1. a)that an application be made in writing to the Comptroller of Customs; (
2. b)that the rent due on the spirit to be operated upon be paid before the operation is proceeded with; (
3. 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; (
4. d)that the operation be conducted in the presence of an officer of Customs; (
5. e)that, on completion of the operation, the original register account be closed and a new account raised for the methylated spirits; and C U S TO M S (
6. f)[ S.L.37.05 15 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. 48. Wines and spirits in casks may be bottled in warehouse under the following conditions, namely: Wines and spirits. (
7. a)that application be made in writing in each instance to the officer of the warehouse; (
8. b)that the warehouse rent due on the goods to be operated upon be paid prior to the commencement of the operation; (
9. c)that the operation shall be performed in the presence of an officer of Customs; (
10. d)that the goods operated upon be written off the original register account and a new account is raised for them; and (
11. 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. 49. 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: (
12. a)application shall be made in writing in each instance to the officer at the warehouse; (
13. b)the operation shall be performed in the presence of an officer of Customs; (
14. 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; (
15. 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; (
16. 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; (
17. 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 Tobacco, cigars, etc. Amended by: XVI.1960.3. 16 [ S.L.37.05 C U S TO M S packages resulting from the operation and the weight of each package. Other operations. Amended by: XVI. 1960.3. 50. 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. 51. 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 Re-bonding of ships’ stores. 52. 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 rewarehoused in quantities less than one case. PART VIII Cigarettes for Ships’ Supply Cigarettes for Ships’ Supply. Amended by: XVI. 1960.3; L.N. 22 of 1969; L.N. 119 of 1975; L.N. 56 of 1993. 53.

(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 subregulation

(1)of this regulation. Prohibition of trafficking.

1. 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. C U S TO M S [ S.L.37.05 17 PART IX Tariff of Warehouse Rent
2. The rates of chargeable warehouse rent in respect of goods warehoused in government warehouses shall be those specified in the Third Schedule hereto: Tariff of warehouse rent. Amended by: III. 2026.81; 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 56.

(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. Forms. Substituted by: L.N. 259 of 2021. Cap. 37.

(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 57.

(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. Added by: L.N. 14 of 2016. Customs representative. Added by: L.N. 14 of 2016.

(2)Such representation may be either direct, in which case the customs representative shall act in the name of and on behalf of another person, or indirect in which case the customs representative shall act in his capacity or his own name but on behalf of another person.

(3)A customs representative shall declare whether he is acting as a direct or indirect representative in every declaration to the customs authorities.

(4)A customs representative shall fill up the power of attorney in the Fourth Schedule, showing his empowerment by the person represented and also showing the type of representation which he chooses in every declaration to customs.

(5)The customs authorities may require persons stating that they are acting as customs representative to provide evidence of their empowerment by the person represented. 58. The person applying for authorisation to act as a customs representative shall: (

1. a)fill out Form 13 in the Fourth Schedule and present it to the customs authorities; Application for authorisation. Added by: L.N. 14 of 2016. 18 [ S.L.37.05 C U S TO M S (
2. b)produce a recent police conduct certificate; (
3. 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; (
4. 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 Authorisation. Added by: L.N. 14 of 2016. (
5. e)present an original VAT certificate. 59. 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. Authorized economic operator. Added by: L.N. 14 of 2016. 60. 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. Persons who fail to state that they are acting as a customs representative or who are not empowered to act as a customs representative. Added by: L.N. 14 of 2016. 61.

(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. Owner of any cargo may lodge customs declarations personally. Added by: L.N. 14 of

2. Nothing in these regulations shall preclude the owner of any cargo to lodge customs declarations personally. Amended by: G.N. 599 of 1957; G.N. 511 of 1958; L.N. 35 of 1963; L.N. 42 of 1965; L.N. 79 of 1975; L.N. 114 of 1979; L.N. 118 of 1981; L.N. 67 of 1987; L.N. 60 of 1989; L.N. 56 of 1993; L.N. 196 of 1995; L.N. 104 of 1997; L.N. 8 of 1998; Substituted by: L.N. 449 of
3. L.N. 97 of
4. Amended by: XVIII.2021.
5. FIRST SCHEDULE

(2)Article 79 of the Ordinance shall be applicable to this Part of these regulations with regard to the offences and punishments therein provided. Approved Landing Places

1. Zammit Dock for the landing of cattle.
2. Temporary Storage International Airport. Facilities within
3. Deep Water Quay at Pinto Wharf, Marsa.
4. The Free Zone at Marsaxlokk. the Malta
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. [ S.L.37.05 C U S TO M S
8. 19 Fuel Wharf. SECOND SCHEDULE Substituted by: L.N. 68 of 1975; L.N. 175 of 1993; L.N. 95 of 1997; L.N. 281 of
9. LIST SHOWING QUANTITIES TO BE ENTERED FOR EACH COMMODITY CODE 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 SYSTEM CODE QUANTITY 01 0101.11.00.00-0105.11.19.90 0105.11.91.10-0105.11.99.90 0105.12.00.10-0106.00.90.00 units units units UNIT OF MEASUREMENT units 02 0201.10.00.00-0210.90.90.00 03 0301.10.10.00-0301.99.90.00 0302.11.10.00-0307.99.90.00 units 04 0401.10.10.00-0401.30.99.00 0402.10.11.00-0402.29.99.00 0402.91.11.00-0402.99.99.00 0403.10.11.10 0403.10.11.90 0403.10.13.10 0403.10.13.90 0403.10.19.10 0403.10.19.90 0403.10.31.10 0403.10.31.90 0403.10.33.10 0403.10.33.90 units litres litres litres units litres units litres units litres units litres units litres [ S.L.37.05 20 CHAPTER HARMONISED SYSTEM CODE 0403.10.39.10 0403.10.39.90 0403.10.51.10 0403.10.51.90 0403.10.53.10 0403.10.53.90 0403.10.59.10 0403.10.59.90-0403.10.99.00 0403.90.11.10 0403.90.11.90 0403.90.13.10 0403.90.13.90 0403.90.19.10 0403.90.19.90 0403.90.31.10 0403.90.31.90 0403.90.33.10 0403.90.33.90 0403.90.39.10 0403.90.39.90-0403.90.69.00 0403.90.71.10 0403.90.71.90 0403.90.73.10 0406.90.73.90 0403.90.79.10 0403.90.79.90-0406.90.99.00 0404.10.02.00-0407.00.30.00 0407.00.90.00-0410.00.00.00 05 C U S TO M S QUANTITY UNIT OF MEASUREMENT units litres units litres units litres units units units units units units units units units units units units units units units units units units units units units litres 0501.00.00.00-0505.90.00.10 0505.90.00.90 0506.10.00.00-0511.99.80.00 units 06 0601.10.10.00-0604.99.90.00 units 07 0701.10.00.00-0714.90.90.00 08 0801.11.00.00-0814.00.00.00 09 0901.11.00.00-0910.99.99.00 10 1001.10.00.00-1008.90.90.00 11 1101.00.11.00-1109.00.00.00 litres litres litres litres litres litres litres litres litres units [ S.L.37.05 C U S TO M S CHAPTER HARMONISED SYSTEM CODE 12 1201.00.10.00-1214.90.99.00 13 1301.10.00.00-1302.39.00.00 14 1401.10.00.00-1404.90.00.00 15 1501.00.11.00-1507.90.10.00 1507.90.90.00 1508.10.10.00-1512.19.10.00 1512.19.91.00 1512.19.99.00-1517.90.10.00 1517.90.91.00 1517.90.93.00-1522.00.99.00 16 17 18 1601.00.10.10 1601.00.10.20 1601.00.10.90-1601.00.91.00 1601.00.91.11 1601.00.99.19-1601.00.99.90 1602.10.00.00-1602.20.19.00 1602.20.90.00 1602.31.11.00-1602.31.30.00 1602.31.90.00 1602.31.11.00-1602.39.40.00 1602.39.80.00-1602.42.90.00 1602.49.11.00-1602.49.19.00 1602.49.30.00-1602.49.90.90 1602.50.10.00-1602.90.10.00 1602.90.31.10 1602.90.31.90 1602.90.41.10-1603.00.90.00 1604.11.00.00-1604.13.90.00 1604.14.11.00 1604.14.16.00-1605.20.99.00 1605.30.10.00-1605.30.90.00 1605.40.00.00-1605.90.90.00 QUANTITY UNIT OF MEASUREMENT litres litres litres units units units units units units units units units units 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 21 [ S.L.37.05 22 C U S TO M S CHAPTER HARMONISED SYSTEM CODE QUANTITY 19 1901.10.00.10-1901.90.19.00 1901.90.91.10 1901.90.91.90 1901.90.99.10 1901.90.99.90 1902.11.00.00-1905.90.20.00 19.05 90.30.00 1905.90.40.10-1905.90.55.00 1905.90.60.10 1905.90.60.90 1905.90.90.10 1905.90.90.90 units units units units litres litres units units units units units units 2001.10.00.00-2008.99.99.00 2009.11.11.00-2009.11.91.99 2009.11.99.10 2009.11.99.91-2009.20.91.99 2009.20.99.10 2009.20.99.91-2009.40.93.99 2009.40.99.10 2009.40.99.91-2009.40.99.99 2009.50.10.10 2009.50.10.90 2009.50.90.10 2009.50.90.90-2009.60.19.90 2009.60.51.10 2009.60.59.10 2009.60.59.91-2009.70.11.00 2009.70.19.00 2009.70.30.10-2009.80.35.10 2009.80.35.90 2009.80.36.00-2009.80.38.10 2009.80.38.90 2009.80.50.10-2009.80.79.19 2009.80.79.90 2009.80.83.10-2009.80.86.19 2009.80.86.90 2009.80.88.11-2009.80.89.19 2009.80.89.00 2009.80.95.10-2009.80.99.19 2009.80.99.90 2009.90.11.00-2009.90.21.10 2009.90.21.90 2009.90.29.10 units units litres units units units litres units litres units litres units units litres units litres units litres units litres units litres units litres units units units litres units litres units 20 UNIT OF MEASUREMENT litres litres units units units litres litres litres litres litres litres litres litres litres litres litres litres litres litres litres litres [ S.L.37.05 C U S TO M S CHAPTER 21 22 HARMONISED SYSTEM CODE QUANTITY 2009.90.29.90 2009.90.31.10-2009.90.51.19 2009.90.51.90 2009.90.59.11-2009.90.59.19 2009.90.59.90 2009.90.71.10-2009.90.94.19 2009.90.94.90 2009.90.95.11-2009.90.96.19 2009.90.96.90 2009.90.97.11-2009.90.98.19 2009.90.98.90 litres units litres units litres units litres units litres units litres 2101.11.11.00-2102.30.00.00 2103.10.00.00 2103.20.00.10-2103.20.00.91 2103.20.00.99 2103.30.10.00-2103.90.30.00 2103.90.90.10-2103.90.90.20 2103.90.90.90-2106.90.20.42 2106.90.20.44 2106.90.20.46-2106.90.20.48 2106.90.20.49 2106.90.20.91 2106.90.20.92 2106.90.20.93 2106.90.20.95 2106.90.20.98-2106.90.55.00 2106.90.59.10 2106.90.59.90-2106.90.98.41 2106.90.98.42 2106.90.98.44 2106.90.98.46 2106.90.98.49 2106.90.98.91 2106.90.98.94-2106.90.98.99 units units units units units units litres units litres units units units units units units units units units units units units units 2201.10.11.00 2201.10.19.10 2201.10.19.90-2201.10.99.00 2201.90.00.00-2202.10.00.20 2202.10.00.90 2202.90.10.11-2202.90.10.20 2202.90.10.31-2202.90.10.99 2202.90.91.11 units litres units litres units litres units litres UNIT OF MEASUREMENT litres litres litres litres litres litres litres % vol ltr litres % vol ltr litres litres litres litres litres litres litres litres litres litres 23 [ S.L.37.05 24 CHAPTER C U S TO M S HARMONISED SYSTEM CODE QUANTITY UNIT OF MEASUREMENT 2202.90.91.12 2202.90.91.20 2202.90.91.90 2202.90.95.11 2202.90.95.19 2202.90.95.20 2202.90.95.90 2202.90.99.11 2202.90.99.19 2202.90.99.20-2202.90.99.40 2202.90.99.90 2203 2204.10-2204.21.98.00 2204.21.99.00 2204.29.10.00-2204.29.98.90 2204.29.99.10 2204.29.99.90-2205.10.10.00 2205.10.90.00 & 2205.90.90.00 2205.90.10.00 2206.00.10.11-2206.00.31.90 2206.00.39.11-2206.00.39.12 2206.00.39.19 2206.00.39.91-2206.00.39.92 2206.00.39.99-2206.00.51.90 2206.00.59.10-2206.00.59.90 2206.00.81.10-2206.00.81.90 2206.00.89.10-2206.00.89.90 22.07 22.08 2209.00.11.00-2209.00.99.00 units litres units litres units litres units litres units litres units litres units litres units litres units litres units units litres units litres units litres units litres litres litres litres litres 23 2301.10.00.00-2309.90.97.00 24 2401.10.10.10-2402.10.00.90 2402.20.10.10-2402.20.90.90 2402.90.00.11-2402.90.00.19 2402.90.00.21-2402.90.00.29 2403.10.10.10-2403.10.10.90 2403.10.90.10-2403.99.90.99 25 2501.00.10.00-2530.90.95.00 26 2601.11.00.00-2615.90.90.00 2616.10.00.00-2616.90.00.00 pkt x 20 litres litres litres litres litres degrees plato/lt litres % vol ltr litres % vol ltr litres % vol ltr litres litres degrees plato/lt litres degrees plato/lt litres % vol ltr litres % vol ltr % vol ltr % vol ltr pkt x 20 pkt x 20 units grams [ S.L.37.05 C U S TO M S CHAPTER HARMONISED SYSTEM CODE QUANTITY UNIT OF MEASUREMENT hectolitres litres litres 2617.10.00.00-2621.00.00.00 27 28 2701.11.10.00-2709.00.90.00 2710.00.11.00-2710.00.65.00 2710.00.66.00-2710.00.68.00 2710.00.71.00-2710.00.78.00 2710.00.81.10 2710.00.81.92-2710.00.81.94 2710.00.81.96-2710.00.81.99 2710.00.83.10 2710.00.83.92-2710.00.83.94 2710.00.83.96-2710.00.88.00 2710.00.89.00 2710.00.92.00-2710.00.97.10 2710.00.97.91 2710.00.97.99-2716.00.00.00 2801.10.00.00-2803.00.80.00 2804.10.00.00-2804.21.00.00 2804.29.10.00-2804.29.90.00 2804.30.00.00-2804.40.00.00 2804.50.10.00-2828.10.00.00 2828.90.00.10 2829.11.00.00-2851.00.80.00 29 2901.10.10.00-2942.00.00.00 30 3001.10.10.00-3006.60.90.00 31 3101.00.00.00-3105.90.99.00 32 3201.10.00.00-3207.40.10.00 3207.40.20.00-3207.40.80.00 3208.10.10.10 3208.10.10.90 3208.10.90.10-3208.10.90.20 3208.10.90.90 3208.20.10.10 3208.20.10.90 3208.20.90.10-3208.20.90.20 3208.20.90.90 3208.90.11.10 3208.90.11.90 3208.90.13.10 litres hectolitres litres litres hectolitres litres hectolitres litres litres cubic mtrs cubic mtrs units units units units litres units litres units litres units litres units units units litres litres litres litres litres litres 25 [ S.L.37.05 26 CHAPTER 33 34 35 C U S TO M S HARMONISED SYSTEM CODE QUANTITY 3208.90.13.90 3208.90.19.10 3208.90.19.90 3208.90.91.10-3208.90.91.20 3208.90.91.90 3208.90.99.10-3208.90.99.20 3208.90.99.90 3209.10.00.10-3209.10.00.20 3209.10.00.90 3209.90.00.10-3209.90.00.20 3209.90.00.90 3210.00.10.10-3210.00.10.20 3210.00.10.90-3210.00.90.00 3211.00.00.00-3215.90.80.90 units units units units litres units litres units litres units litres units litres units 3301.11.10.00-3301.90.10.00 3301.90.21.00-3301.90.39.00 3301.90.90.00-3302.10.10.10 3302.10.10.92 3302.10.10.94-3302.10.10.96 3302.10.10.99 3302.10.21.00 3302.10.29.91 3302.10.29.92 3302.10.29.93 3302.10.29.95 3302.10.29.98 3302.10.40.00-3302.10.90.00 3302.90.10.00-3307.90.00.90 litres 3401.11.00.10-3401.20.90.99 3402.11.10.00-3402.19.00.00 3402.20.10.10-3407.00.00.90 litres litres units litres litres units litres units litres units units units 3501.10.10.00-3505.20.90.00 3506.10.00.00-3507.10.00.00 3507.90.10.00-3507.90.90.00 units 36 3601.00.00.00-3606.90.90.00 units 37 3701.10.10.00-3705.90.00.00 3706.10.11.00-3706.90.99.00 3707.10.00.00-3707.90.90.00 units metres units UNIT OF MEASUREMENT litres litres litres litres litres litres % vol/litre litres % vol/litre litres litres [ S.L.37.05 C U S TO M S CHAPTER HARMONISED SYSTEM CODE 38 3801.10.00.00-3807.00.90.00 3808.10.10.10-3810.90.90.00 3811.11.10.00-3811.90.00.00 3812.10.00.00 3812.20.10.00-3812.20.90.00 3812.30.20.00-3815.12.00.00 3815.19.10.00-3815.90.90.00 3816.00.00.00-3818.00.90.00 3819.00.00.00-3820.00.00.00 3823.11.00.00-3823.70.00.00 3824.10.00.00-3824.90.55.00 3824.90.61.00-3824.90.64.00 3824.90.65.00-3824.90.70.00 3824.90.75.00-3824.90.95.00 39 40 3901.10.10.00-3912.12.00.00 3912.20.11.00-3912.20.90.00 3912.31.00.00-3917.21.91.00 3917.21.99.10 3917.21.99.90-3917.22.91.00 3917.22.99.10 3917.22.99.90-3917.23.91.00 3917.23.99.10 3917.29.12.00-3917.29.91.00 3917.29.99.10-3917.29.99.90 3917.31.10.00 3917.31.90.10-3917.31.90.90 3917.32.10.00-3917.33.10.00 3917.33.90.10-3917.33.90.90 3917.39.12.00-3917.39.91.00 3917.39.99.10-3917.39.99.90 3917.40.10.00 3917.40.90.10-3917.40.90.90 3918.10.10.10-3918.90.00.99 3919.10.11.00-3921.90.90.00 3922.10.00.00-3926.90.99.90 4001.10.00.00-4008.11.00.00 4008.19.00.10 4008.19.00.90-4008.29.10.00 4008.29.90.10 4008.29.90.90-4009.50.90.00 4010.11.00.00-4010.29.00.00 4011.10.00.00-4011.30.90.00 QUANTITY units litres units units units litres units units units units units units units units units units units sq metres units units units metres units UNIT OF MEASUREMENT 27 [ S.L.37.05 28 CHAPTER HARMONISED SYSTEM CODE 4011.40.20.00-4011.40.80.00 4011.50.10.00-4012.20.90.00 4012.90.20.00-4012.90.30.00 4012.90.90.00-4014.90.90.00 4015.11.00.00-4015.19.90.00 4015.90.00.00-4016.99.88.00 4017.00.10.00-4017.00.90.00 41 C U S TO M S QUANTITY units units pairs units 4101.10.10.00-4103.90.00.00 4104.10.10.00-41.09 00.00.00 41.10 00.00.00 41.11 00.00.00 units sq metres sq metres 42 42.01 00.00.00-4206.90.00.00 units 43 4301.10.00.00-43.04 00.00.00 units 44 4401.10.00.00-4403.10.00.00 4403.20.10.00-4403.99.50.00 4403.99.98.00-4404.20.00.00 44.05 00.00.00-4406.90.00.00 4407.10.15.00 4407.10.31.00 4407.10.33.00-4407.10.38.00 4407.10.91.00-4407.10.93.00 4407.10.98.00-4407.24.15.00 4407.24.30.00-4407.25.10.00 4407.25.30.00 4407.25.50.00-4407.26.10.00 4407.26.30.00 4407.26.50.00 4407.26.99.00-4407.29.05.00 4407.29.20.00-4407.29.99.00 4407.91.15.00 4407.91.31.00-4407.91.90.00 4407.92.00.10-4407.92.00.90 4407.99.10.00-4407.99.91.00 4407.99.94.00-4408.90.89.00 4409.10.11.00 4409.20.11.00 4409.20.91.00-4410.19.10.00 4410.19.30.00-4410.19.90.90 4410.19.30.00-4410.19.90.00 4410.90.00.00-4411.39.90.00 cubic mtrs cubic mtrs cubic mtrs cubic mtrs cubic mtrs cubic mtrs cubic mtrs cubic mtrs cubic mtrs cubic mtrs metres metres metres metres UNIT OF MEASUREMENT [ S.L.37.05 C U S TO M S CHAPTER 45 46 HARMONISED SYSTEM CODE QUANTITY 4411.91.00.00-4411.99.00.00 4412.13.10.00-4412.13.90.00 4412.14.00.00-44.13.00.00.00 4414.00.10.00-4415.20.90.00 44.16.00.00.00-44017.00.00 4418.10.10.00-4420.10.19.00 4420.90.10.10-4420.90.10.90 4420.90.91.00-4421.90.98.90 cubic metres 4501.10.00.00-45.02 00.00.00 4503.10.10.00-4504.90.99.00 4601.10.10.00-4601.10.90.00 4601.20.10.00-4602.10.99.00 4602.90.00.00 cubic metres units units units units units 47 4701.00.10.00-4707.90.90.00 48 4801.00.10.00-48.12 00.00.00 4813.10.00.00-4813.20.00.00 4813.90.00.00 4814.10.00.00-4814.90.90.00 48.15 00.00.00 4816.10.00.00-4823.90.90.00 units sq. metres units 49 4901.10.00.00-4911.99.00.90 units 50 50.01 00.00.00-5006.00.90.00 5007.10.00.00-5007.90.90.00 units sq. metres 51 5101.11.00.00-5105.40.00.00 5106.10.10.00-51.10 00.00.00 5111.11.11.00-51.13 00.00.00 units sq. metres 5201.00.10.00-52.03 00.00.00 5204.11.00.00-5207.90.00.00 5208.11.10.00-5212.25.90.00 units sq. metres 5301.10.00.00-5305.99.00.00 5306.10.10.00-5308.90.90.00 5309.11.10.00-5311.00.90.00 units sq. metres 52 53 54 5401.10.11.00-5402.39.90.00 5402.41.00.00 units units UNIT OF MEASUREMENT 29 [ S.L.37.05 30 CHAPTER 55 56 C U S TO M S HARMONISED SYSTEM CODE QUANTITY 5402.42.00.00-5406.20.00.00 5407.10.00.00-5408.34.00.00 units sq. metres 5501.10.00.00-55.07 00.00.00 5508.10.11.00-5511.30.00.00 5512.11.00.00-5516.94.00.00 units sq. metres 5601.10.10.11-5601.30.00.00 5602.10.11.00-5603.94.90.00 5604.10.00.00-5606.00.99.00 5607.10.00.00-5607.90.00.00 5608.11.11.00-5608.19.30.00 5608.19.90.00-5608.90.00.00 56.09 00.00.00 units sq. metres units 57 5701.10.10.00-5705.00.90.00 sq. metres 58 5801.10.00.00-5804.30.00.00 58.05 00.00.00 5806.10.00.00-5806.40.00.00 5807.10.10.00-5807.90.90.00 5808.10.00.00-5808.90.00.00 58.09 00.00.00 5810.10.10.00-5810.99.90.00 58.11 00.00.00 sq. metres units metres units metres sq. metres metres sq. metres 59 5901.10.00.00-5907.00.90.00 59.08 00.00.00 5909.00.10.00-59.10 00.00.00 5911.10.00.00-5911.40.00.00 5911.90.10.00-5911.90.90.00 sq. metres units metres sq. metres units 60 6001.10.00.00-6002.99.00.00 sq. metres 61 6101.10.10.00-6106.90.90.00 6107.11.00.00-6107.19.00.00 6107.21.00.00-6108.19.00.00 6108.21.00.00-6108.29.00.00 6108.31.10.00-6108.99.90.00 6109.10.00.10-6109.10.00.23 6109.10.00.29 6109.90.10.10-6109.90.10.23 6109.90.10.29 6109.90.30.10-6109.90.30.23 units units units units units units units units units units UNIT OF MEASUREMENT units sq. metres units litres litres litres litres litres [ S.L.37.05 C U S TO M S CHAPTER HARMONISED SYSTEM CODE QUANTITY 6109.90.30.29 6109.90.90.10-6109.90.90.23 6109.90.90.29-6110.90.90.00 6111.10.10.00 6111.10.90.00 6111.20.10.00 6111.20.90.00 6111.30.10.00 6111.30.90.00-6114.90.00.00 6115.11.00.00-6117.90.00.00 units units units pairs units pairs units pairs units pairs 62 6201.11.00.00-6215.90.00.00 62.16 00.00.00 6217.10.00.10-6217.90.00.10 6217.90.00.20 6217.90.00.30-6217.90.00.90 units pairs units pairs units 63 6301.10.00.00-63.09 00.00.00 6310.10.10.00-6310.90.00.00 units 64 6401.10.10.00-6406.99.80.00 pairs 65 65.01 00.00.00-65.07 00.00.00 units 66 6601.10.00.00-6603.90.00.00 units 67 67.01 00.00.00 6702.10.00.00-6702.90.00.00 67.03 00.00.00 6704.11.00.00-6704.90.00.00 68 68.01 00.00.00-6802.10.00.00 6802.21.00.10 6802.21.00.90-6802-22.00.00 6802.23.00.00 6802.29.00.00 6802.91.10.00 6802.91.90.10 6802.91.90.90-6802.92.90.00 6802.93.10.00-6802.93.90.00 6802.99.10.00-6804.30.00.00 6805.10.00.00-6807.90.00.00 6807.90.00.00-6810.11.90.00 6810.19.10.10-6810.19.90.90 units units sq. metres sq. metres units sq. metres units sq. metres units units sq. metres UNIT OF MEASUREMENT litres 31 [ S.L.37.05 32 CHAPTER C U S TO M S HARMONISED SYSTEM CODE QUANTITY 6810.91.10.00-6810.91.90.00 6810.99.00.10-6810.99.00.90 6811.10.00.00 6811.20.11.00-6811.20.80.00 6811.30.00.00 6811.90.00.00 6812.10.00.00-6812.40.00.00 6812.50.00.00 6812.60.00.00-6812.70.00.00 6812.90.10.00-6813.90.90.00 6814.10.00.00 6814.90.10.00-6815.99.90.00 units sq. metres 69 6901.00.10.00-69.06 00.00.00 6907.10.00.00-6908.90.99.00 6909.11.00.00-6914.90.90.00 units sq. metres units 70 7001.00.10.00-7002.39.00.00 7003.12.10.10-7005.30.00.00 7006.00.10.00-7007.11.90.00 7007.19.10.00-7007.19.80.00 7007.21.10.00-7007.21.99.00 7007.29.00.00 7008.00.20.00-7009.10.00.00 7009.91.00.10-7009.92.00.10 7009.92.00.90-7016.90.10.00 7016.90.80.00 7017.10.00.00-7018.90.90.00 7019.11.00.00-7019.19.90.00 7019.31.00.00-7019.51.00.00 7019.52.00.00 7019.59.00.00 7019.90.10.00-7020.00.80.00 71 7101.10.00.00-7105.10.00.00 7105.90.00.00-7106.91.90.00 7106.92.20.00-7106.92.80.00 71.07 00.00.00-7108.13.10.00 7108.13.80.00 7108.20.00.00-7110.19.10.00 7110.19.80.00 7110.21.00.00-7112.90.00.00 7113.11.00.00-7118.10.90.00 7118.90.00.00 units metres units units units units sq. metres units sq. metres units sq. metres units sq. metres units units sq. metres units sq. metres units carats grams grams grams grams units grams UNIT OF MEASUREMENT [ S.L.37.05 C U S TO M S CHAPTER HARMONISED SYSTEM CODE 72 7201.10.11.00-7229.90.90.00 73 7301.10.00.00-7302.90.90.00 7303.00.10.00-7306.90.00.00 7307.11.10.00-7311.00.99.00 7312.10.10.00-7312.10.99.00 7312.90.10.00-7312.90.90.00 73.13 00.00.00-7314.50.00.00 7315.11.10.00-7315.12.00.00 7315.19.00.00 7315.20.00.00-7315.89.00.00 7315.90.00.00-7326.90.97.00 74 75 76 78 79 80 7401.10.00.00-7410.22.00.00 7411.10.11.00-7411.22.90.00 7411.29.00.00 7412.10.00.00-7412.20.00.00 7413.00.10.00-7414.90.00.00 7415.10.00.00-7418.20.00.00 7419.10.00.00 7419.91.00.00-7419.99.00.00 7501.10.00.00-7506.20.00.00 7507.11.00.00-7507.12.00.00 7507.20.00.00-7508.90.00.00 7601.10.00.00-7607.20.99.00 7608.10.10.00-7608.20.99.00 76.09 00.00.00-76.13 00.00.00 7614.10.00.00-7614.90.00.00 7615.11.00.00-7616.10.00.00 7616.91.00.00 7616.99.10.00-7616.99.90.00 QUANTITY metres units units metres units metres units metres units units metres units metres units metres units units sq. metres 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 80.06 00.00.00-80.07 00.00.00 units UNIT OF MEASUREMENT 33 [ S.L.37.05 34 CHAPTER HARMONISED SYSTEM CODE 81 8101.10.00.00-8101.93.00.00 8101.99.00.00 8102.10.00.00-8102.93.00.00 8102.99.00.00 8103.10.10.00-8103.10.90.00 8103.90.10.00-8103.90.90.00 8104.11.00.00-8105.10.90.00 8105.90.00.00-8106.00.90.00 8107.10.10.00-8107.10.90.00 8107.90.00.00 8108.10.10.00-8108.10.90.00 8108.90.10.00-8111.00.90.00 8112.11.10.00-8112.11.90.00 8112.19.00.00-8112.40.90.00 8112.91.10.00-8112.91.89.00 8112.99.10.00-8113.00.90.00 C U S TO M S QUANTITY UNIT OF MEASUREMENT units units units units units units units units 82 8201.10.00.00-8215.99.90.00 units 83 8301.10.00.00-8306.30.00.00 8307.10.10.00-8307.90.90.00 8308.10.00.00-8311.90.00.00 units metres units 84 8401.10.00.00-8485.90.80.00 units 85 8501.10.10.00-8543.90.80.00 8544.11.10.00-8544.30.90.00 8544.41.10.00-8544.41.90.00 8544.49.20.00-8544.49.80.00 8544.51.10.00-8544.51.90.00 8544.59.10.10-8544.70.00.00 8545.11.00.00-8548.90.90.00 units metres units metres units metres units 86 8601.10.00.00-8609.00.90.00 units 87 8701.10.10.00-8703.21.90.20 8703.21.90.90 8703.22.10.00-8703.22.90.20 8703.22.90.90 8703.23.11.00-8703.23.90.12 8703.23.90.19 8703.23.90.91-8703.23.90.92 8703.23.90.99 8703.24.10.00-8703.24.90.20 units units units units units units units units units units units units units [ S.L.37.05 C U S TO M S CHAPTER HARMONISED SYSTEM CODE QUANTITY UNIT OF MEASUREMENT 8703.24.90.90 8703.31.10.00-8703.31.90.20 8703.31.90.90 8703.32.11.00-8703.32.90.12 8703.32.90.19 8703.32.90.91-8703.32.90.92 8703.32.90.99 8703.33.11.00-8703.33.90.20 8703.33.90.90 8703.90.10.00-8704.10.10.11 8704.10.10.14 8704.10.10.19-8704.10.10.91 8704.10.10.94 8704.10.10.99-8704.10.90.10 8704.10.90.91-8704.10.90.99 8704.21.10.00 8704.21.31.10-8704.21.31.20 8704.21.31.90 8704.21.39.10-8704.21.91.20 8704.21.91.90 8704.21.99.10-8704.21.99.90 8704.22.10.00 8704.22.91.10 8704.22.91.90 8704.22.99.10-8704.22.99.90 8704.23.10.00 8704.23.91.10 8704.23.91.90 8704.23.99.10-8704.23.99.90 8704.31.10.00 8704.31.31.10-8704.31.31.20 8704.31.31.90 8704.31.39.10 8704.31.39.20 8704.31.39.90-8704.31.91.20 8704.31.91.90 8704.31.99.10-8704.31.99.90 8704.32.10.00 8704.32.91.10 8704.32.91.90 8704.32.99.10-8704.32.99.90 8704.90.00.10-8704.90.00.20 8704.90.00.90 8705.10.00.00-8711.10.00.10 units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units units 35 [ S.L.37.05 36 CHAPTER C U S TO M S HARMONISED SYSTEM CODE QUANTITY UNIT OF MEASUREMENT 8711.10.00.90 8711.20.10.00-8711.20.91.10 8711.20.91.90 8711.20.93.10 8711.20.98.10 8711.20.98.90-8711.50.00.00 8711.90.00.00-8716.90.90.00 units units units units units units units units 88 8801.10.10.00-8805.20.90.00 units 89 8901.10.10.00-89.08 00.00.00 units 90 9001.10.10.00-9002.90.10.00 9002.90.90.00 9003.11.00.00-90.33 00.00.00 units units 91 9101.11.00.00-9114.90.00.00 units 92 9201.10.10.00-9209.99.80.00 units 93 93.01 00.00.00-93.07 00.00.00 units 94 9401.10.10.00-9404.10.00.00 9404.21.10.10-9404.29.90.90 9404.30.10.00-9406.00.90.90 units units units 95 9501.00.10.00-9504.30.90.00 9504.40.00.00 9504.90.10.00-9505.90.00.00 9506.11.10.00-9506.11.80.00 9506.12.00.00-9506.69.90.00 9506.70.10.00-9506.70.30.00 9506.70.90.00-95.08 00.00.00 units pks units pairs units pairs units 96 9601.10.00.00-96.18 00.00.00 units 97 9701.10.00.00-97.06 00.00.00 units 98 98.01 00.00.00-98.05 00.00.00 units units units [ S.L.37.05 C U S TO M S THIRD SCHEDULE Amended by: L.N. 14 of 1970; L.N. 82 of 1970; L.N. 49 of 1973; L.N. 98 of 1979; L.N. 56 of 1993; L.N. 88 of 1993; L.N. 235 of
10. Substituted by: L.N. 407 of 2007 TARIFF OF WAREHOUSE RENT ARTICLES RATES For each month Articles subject to duty: Beer .............................. Cider ............................ Wheat ........................... { { in bulk in bottles { in store } per square metre of floor area €86.19 per annum at ground floor level or €74.54 per annum at upper floor or cellar level per square metre of floor area €86.19 per annum at ground floor level or €74.54 per annum at upper floor or cellar level } per 220 kilos in fosse in store { €0.014 €0.009 €0.014 } per 220 kilos €0.009 Grain manufactured ...... per 80 kilos €0.023 Malt .............................. per 80 kilos €0.023 Meat (preserved) ........... per 80 kilos €0.044 Pulse ............................ in fosse 37 38 [ S.L.37.05 Oil, as specified in First Schedule to the Import Duties Act .... C U S TO M S { in bulk in bottles } per 20 litres { p0.009 p0.023 Petroleum and petroleum spirit ........ per 20 litres €0.009 Potatoes ........................ per 80 kilos €0.023 Saccharine .................... per kilo €0.014 per square metre of floor area €86.19 per annum at ground floor level or €74.54 per annum at upper floor or cellar level Sugar ............................ per 80 kilos €0.023 To b a c c o (cigars, cigarettes, snuff, cavendish and other manufactured tobacco)................... per square metre of floor area €86.19 per annum at ground floor level or €74.54 per annum at upper floor or cellar level Unmanufacted tobacco .. per 50 kilos €0.09 Vinegar ......................... per 40 litres €0.023 Wine ............................. per square metre of floor area €86.19 per annum at ground floor level or €74.54 per annum at upper floor or cellar level Spirits ........................... Spirits, methylated and varnish ..................... for a first period of fifteen days or part thereof .........1.5% for a second period of fifteen days or part thereof ............3% for each period of thirty days or part thereof ....................5% { All other dutiable goods not specified above .. Articles not subject to duty: Beans, caravances, chickpeas, lupins, veteches and unenumerated pulse . Carob beans, cotton seed and unenumerated seeds ....................... { in fosse in store } per 200 kilos per 80 kilos { €0.023 €0.035 €0.014 [ S.L.37.05 C U S TO M S B a r l e y, I n d i a n c o r n , saggina, and inferior grains ...................... { in fosse in store } per 200 kilos { 39 €0.023 €0.03 Tin plates ...................... per box €0.019 Cocoa, coffee and tea .... ad valorem ½ per cent ad valorem for a first period of fifteen days or part thereof .........1.5% for a second period of fifteen days or part thereof ............3% for each period of thirty days or part thereof ....................5% All other goods not subject to duty and not specified above .. { 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. l. 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.
11. 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.
12. (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. 40 [ S.L.37.05 C U S TO M S (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.
13. 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.
14. 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).
15. The expression "bottle" includes any receptacle immediately enclosing the liquid of a capacity not exceeding nine litres.
16. 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.
17. Goods removed to a warehouse under regulation 8 and withdrawn within four clear days of their removal shall be allowed free of any rent.
18. 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. C U S TO M S FOURTH SCHEDULE FORMS [ S.L.37.05 Amended by: L.N. 17 of 1966; L.N. 129 of 1974; 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.
19. 41 42 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 43 44 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 45 46 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 47 48 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 49 50 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 51 52 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 53 54 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 55 56 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 57 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)....................................

(4)* Here insert manager or chief clerk as the case may be. Here insert name of city or country. The words in brackets should be omitted when the manufacturers or suppliers themselves sign the certificate. Here insert the name of country. Delete as necessary. 58 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 59 60 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 61 62 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 63 64 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 65 66 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 67 68 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 69 70 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 71 72 [ S.L.37.05 C U S TO M S [ S.L.37.05 C U S TO M S FORM 12 73 74 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 75 76 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 77 78 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 79 80 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 81 82 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 83 84 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 85 86 [ S.L.37.05 C U S TO M S C U S TO M S [ S.L.37.05 87 88 [ S.L.37.05 C U S TO M S Form 14 (Part XI) Power of attorney to act as a Customs Declarant or Representative I ............................................................................................................... (

1. i)Having authority to sign on behalf of A (name) ................................................... (EORI/VAT) ......................... (
2. 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: .................................................. (
3. i)Name of person signing. He / she must have authority to sign on behalf of importer/exporter (
4. ii)Legal name & EORI/VAT number of importer or exporter (iii) Legal name & EORI/VAT number of representative or agent C U S TO M S [ S.L.37.05 89 90 [ S.L.37.05 C U S TO M S FIFTH SCHEDULE (Regulation 18) Added by: L.N. 29 of 1993. 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. E1 E2 E3 E9 C4 C5 C6 C7 C8 C9 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. E1 PROCEDURE CODES OUTRIGHT EXPORTATION Outright Exportation of locally produced goods, in free circulation: E100 Containing no imported materials. E101 Containing imported materials not subject to Customs controls. E102 Containing imported materials upon which drawback of import duties is claimed. E103 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. E2 TEMPORARY EXPORTATION E200 Temporary Exportation of any goods in free circulation. E221 Temporary Exportation of goods for outward processing E3 RE-EXPORTATION Re-exportation of goods, in free circulation, that were previously entered to home use: E341 Direct re-exportation. E342 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: C U S TO M S E360 E361 E362 E363 [ S.L.37.05 91 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: E321 Re-exportation of goods after inward processing E365 Involving application for repayment of sum deposited or secured against previous procedure. E366 Involving application to be released from personal guarantee secured against previous procedure. E367 Goods previously temporarily admitted free of duties. E368 Goods previously temporarily admitted for use within the confines of Malta International Airport. Re-exportation of goods following previous entry into Warehousing regime: E370 Release from Government Bond. E371 Release from Private Bond. E372 Re-exportation following storage in Government warehouse. E373 Re-exportation following previous direct importation for use within the confines of Malta International Airport. E9 RE-EXPORTATION AS STORES TO SHIPS & AIRCRAFT E900 Supplies of goods in free circulation for use as stores to ships and aircraft. E901 Supplies of goods from government bond for use as stores to ships and aircraft. E902 Supplies of goods from private bonds for use as stores to ships and aircraft. E903 Supplies of goods temporarily admitted, for use as stores to ships and aircraft. C4 DIRECT IMPORTATION Goods admitted directly to free circulation (home use): C400 Direct import to home use. C440 Entry under bill of sight procedure. C461 Goods admitted for inward processing, on payment of all duties and taxes, involving the application for drawback on reexportation. C468 Goods admitted directly to free circulation, on payment of duty, following previous admission under duty relief procedure. C469 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. C481 Still wine, alcohol all of fermented origin, 1.2% to 15% alcohol by 92 [ S.L.37.05 C482 C483 C484 C485 C486 C U S TO M S 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 Act): C401 With full relief from duty. C402 With relief of 50% of the duty only. C403 With relief of 25% of the duty only - relief not to exceed Lm750. C405 With full relief from duty and levy. C406 With full relief from duty and vat. C407 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: C411 Goods exempted from levy by Ministerial order. C412 Goods imported by Parastatal Bodies. C413 Goods imported under the Diplomatic Immunities and Privileges Act - Vienna Convention (Cap. 191). C414 Specified goods imported by approved concerns with relief from duty. C415 Specified goods imported by approved concerns with relief from levy. C416 Specified goods imported by approved concerns with suspension of vat only. C417 Specified goods imported by approved concerns with relief from levy and duty only. C418 Specified goods imported by approved concerns with relief from duty and suspension of vat only. C419 Specified goods imported by approved concerns with relief from levy and suspension of vat only. C420 Specified goods imported by approved concerns with relief from duty and levy and suspension of vat. C421 Processing of goods under Customs control. C422 Exemption on excise duty only - vat payable. C423 Exemption on excise duty and vat only. C424 Specified goods of Chp 44 and Chp 94 imported by approved concerns with relief from duty only. C425 Specified goods of Chp 44 and Chp 94 and HS 1905 imported by approved concerns with relief from levy only. C U S TO M S C426 C427 C428 C429 C430 C431 C432 C433 C434 C435 C436 C437 [ S.L.37.05 93 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: C441 Articles awarded abroad for distinction or meritorious achievement. C442 Artificial limbs and other surgical appliances of a similar nature, including spare parts and invalid chairs. C443 Bona-fide gifts of a non-commercial nature of a CIF value not exceeding €116.47. C444 Braille and other articles for use by the blind. C445 Food and drink for use of mendicant orders. C446 Hearing-aid apparatus designed for the use of the deaf and identifiable parts thereof. C447 One private motor vehicle imported by a permanent resident. C448 One private motor vehicle imported by a returned migrant. C449 Travellers’ baggage, including wearing apparel and used personal effects. C450 Specified allowances to passengers of tobacco, tobacco products, wines, spirits, toilet waters and perfumes. C451 Goods bought by travellers for their own use or as gifts, value not exceeding €116.47. C452 Goods bought by travellers for their own use or as gifts, value exceeding €116.47. C453 Scientific instruments and apparatus for educational purposes or pure scientific research. C454 Educational sound and video recordings produced by the United Nations or any of its specialised agencies. C455 Educational sound and video recordings imported by private schools, endorsed by the Director of Education. C456 Sound and video recordings imported by individuals for academic learning purposes in connection with a recognised course of study, 94 [ S.L.37.05 C457 C U S TO M S 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: C470 Release from Government Bond. C471 Release from Private Bond. C474 Goods ex Warehouse for Diplomatic Missions. C488 Gas Oil for fishing use as directed by Department of Fisheries. C489 Gas oil and fuel oil for power generation. C490 Kerosene for heating purposes of HS2710.00.55.00. C5 TEMPORARY ADMISSION Temporary admission of goods under article 17 of the Import Duties Act - where duty is secured against a deposit or guarantee: C500 For return in an unaltered state. C501 For repair. C502 For manufacturing or processing. Temporary admission under article 17 of the Import Duties Act - of goods entitled to relief of duty (no deposit due): C505 For return in unaltered state. C506 For repair. C507 For manufacturing or processing. C563 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: C521 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: C550 Release from Government Bond. C551 Release from Private Bond. C6 RE-IMPORTATION Re-importation, following outright exportation of goods in free circulation, where no drawback was claimed: C610 In an unaltered state. C611 In an altered state. C612 Following repairs involving replacement of parts and accessories. C613 Parts or accessories used in the repair of goods entered under C612. C U S TO M S [ S.L.37.05 95 Re-importation, following temporary exportation of the goods: C620 In an unaltered state. C621 After outward processing (Added value of re-imported goods to be declared) C622 Parts and accessories previously exported and declared under E221 of re-imported goods declared under C621. C623 Following repairs involving replacement of parts and accessories. C624 Parts or accessories used in the repair of goods entered under C623. C7 CUSTOMS WAREHOUSING C700 Direct entry into warehouse or bond. C710 Entry for re-warehousing or bonding - following previous entry to warehousing or bonding. C720 Entry for warehousing or bonding following previous entry to Temporary Admission regime. C730 Entry for warehousing or bonding - following previous entry for Temporary Exportation, goods were returned in altered state or returned after repair. C9 OTHER PROCEDURES Supplies for use as stores to ships and aircraft: C900 Direct supply of goods in free circulation. C901 Of goods from Government bond. C902 Of goods from private bond. C903 Of goods imported temporarily. Transformation under Customs control: C910 Prior to Customs clearance. C911 Whilst in Government warehouse or bond. Destruction of Goods: C920 Prior to Customs clearance. C921 Whilst in Government warehouse. C922 Whilst in private bond. C923 Within Temporary importation regime. Transhipment of goods: C970 From importing to exporting vessel or aircraft. C971 From storage in Government stores to exporting vessel or aircraft on payment of rent and removal expenses. 96 [ S.L.37.05 C U S TO M S SIXTH SCHEDULE Country/Nationality Codes NAME Afghanistan Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua and Barbuda Argentina Armenia Aruba Australia Austria Austria w/o EU preference Azerbaijan COUNTRY CODES AF AL DZ AS AD AO AI AQ AG AR AM AW AU AT ATZ AZ Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belgium w/o EU preference Belize Benin Bermuda Bhutan Bolivia Botswana Bouvet Island Bosnia Herzegovina Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi BS BH BD BB BY BE BEZ BZ BJ BM BT BO BW BV BA BR IO BN BG BF BI Cameroon CM Added by: L.N. 29 of 1993. Substituted by: L.N. 175 of 1993; L.N. 281 of 2000. [ S.L.37.05 C U S TO M S Canada Cape Verde Cayman Islands Central African Republic Chad Ghagos Islands Chile China Christmas Island Cocos (Keeling) Islands Columbia Comoros Congo Cook Islands Costa Rica Cote D’Ivoire Croatia Cuba Cyprus Czech Republic CA CV KY CF TD IO CL CN CX CC CO KM CG CK CR CI HR CU CY CZ Democratic Yemen Denmark Denmark w/o EU preference Djibouti Dominica Dominican Republic YD DK DKZ DJ DM DO East Timor Ecuador Egypt El Salvador Equatorial Guinea Estonia Ethiopia European Union TP EC EG SV GQ EE ET CE Faroe Islands Falkland Islands (Malvinas) Fiji Finland Finland w/o EU preference France France w/o EU preference French Guiana French Polynesia FO FK FJ FI FIZ FR FRZ GF PF 97 98 [ S.L.37.05 C U S TO M S French Southern Territories TF Gabon Gambia Georgia Germany Germany w/o EU preference Ghana Gibraltar Greece Greece w/o EU preference Greenland Grenada Guadeloupe Guam Guatemala Guinea Guinea-Bissau Guyana GA GM GE DE DEZ GH GI GR GRZ GL GD GP GU GT GN GW GY Haiti Heard and McDonald Islands Honduras Hong Kong Hungary HT HM HN HK HU Iceland India Indonesia Iran (Islamic Republic
5. of)Iraq Ireland Ireland w/o EU preference Israel Italy Italy w/o EU preference IS IN ID IR IQ IE IEZ IL IT ITZ Jamaica Japan Jordan JM JP JO Kampuchea, Democratic Kazakhstan Kenya Kiribati Korea, Dem. People’s Rep. of KH KZ KE KI KP [ S.L.37.05 C U S TO M S Korea, Republic of Kuwait Kyrgyzstan KR KW KG Laos People’s Dem. Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Luxembourg w/o EU preference LA LV LB LS LR LY LI LT LU LUZ Macau Macedonia Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mexico Micronesia Moldova Monaco Mongolia Montserrat Morocco Mozambique Myanmar MO RY MG MW MY MV ML MT MH MQ MR MU MX FM MD MC MN MS MA MZ MM Namibia Nauru Nepal Netherlands Netherlands w/o EU preference Netherlands Antilles Neutral Zone New Caledonia New Zealand NA NR NP NL NLZ AN NT NC NZ 99 100 [ S.L.37.05 C U S TO M S Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway NI NE NG NU NF MP NO Oman OM Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Portugal w/o EU preference Puerto Rico PK PW PA PG PY PE PH PN PL PT PTZ PR Qatar QA Reunion Romania Russia Rwanda RE RO RU RW St. Helena Saint Kitts and Nevis Saint Lucia St Pierre et Miquelon Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands SH KN LC PM VC WS SM ST SA SN SC SL SG SK SI SB [ S.L.37.05 C U S TO M S Somalia South Africa Spain Spain w/o EU preference Sri Lanka Sudan Suriname Svalbard and Jan Mayen Islands Swaziland Sweden Sweden w/o EU preference Switzerland Syrian Arab Republic SO ZA ES ESZ LK SD SR SJ SZ SE SEZ CH SY Taiwan Province of China Tajikistan Tanzania Thailand Togo Tokelau Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu TW TJ TZ TH TG TK TO TT TN TR TM TC TV Uganda Ukraine United Arab Emirates United Kingdom United Kingdom w/o EU preference United States U.S. Minor Outlying Islands Uruguay Uzbekistan UG UA AE GB GBZ US UM UY UZ Vanuatu Vatican City State (Holy See) Venezuela Viet Nam Virgin Islands (British) Virgin Islands (U.S.) VU VA VE VN VG VI Wallis and Futuna Islands WF 101 102 [ S.L.37.05 C U S TO M S Western Sahara EH Yemen Yugoslavia - Rest YE YU Zaire Zambia Zimbabwe ZR ZM ZW Goods ex bond Commercial Aircraft Stores Ship’s Bunkers Ships’ Stores Goods ex Parcel Post EB) To substitute for nationality of XA) transport and country of XB) consignment XS) PP) [ S.L.37.05 C U S TO M S Added by: L.N. 29 of 1993. Substituted by: L.N. 175 of 1993; L.N. 281 of 2000. Australian Dollar Austrian Schilling Belgian Franc Canadian Dollar Chinese Rmb Yuan Danish Kroner Deutsche Mark Dutch Guilder Egyptian Pound European Currency Unit Finnish Mark French Franc Greek Drachma Hong Kong Dollar Indian Rupee Irish Punt Italian Lira Japanese Yen Libyan Dinar Luxembourg Franc Maltese Lira Norwegian Krone Portuguese Escudo Saudi Riyals Singapore Dollar Spanish Peseta Swedish Krona Swiss Franc Taiwanese Dollar UK Sterling US Dollar SEVENTH SCHEDULE Currency Codes AUD ATS BEF CAD CNY DKK DEM NLG EGP EUR FIM FRF GRD HKD INR IEP ITL JPY LYD LUF MTL NOK PTE SAR SGD ESP SEK CHF TWD GBP USD 103 104 [ S.L.37.05 C U S TO M S EIGHTH SCHEDULE Codes for Customs Stations and Bonds GOVERNMENT/PRIVATE BONDS/STATIONS Airport - Airfreight Section - Baggage Room Barriera Bonded Stores Pinto Bonded Stores Forni Bonded Stores Pinto Annexe Private Bonds Store Fourteen Baggage Room, Grand Harbour Deep Water Quay - Shed 1 - Shed 2 - Shed 3 - Queen's Warehouse Newport Bonded Stores Laboratory Wharf Dockyard Station Mgarr Harbour Gozo Manoel Island Yachting Centre Manoel Island Yacht Yard Malta Shipbuilding Yard Malta Free Port Mediterranean Oilfield Services Code APFT BRAP BBST PTST FBST PTNX ST14 BRGH DWQ1 DWQ2 DWQ3 DWQW NBST LABW MDDS MHGO MIYC MIYY MSBL MTFP SERV Excise - Simonds Farsons Cisk Ltd Excise - General Soft Drinks Ltd Inflight (M.I.A.) Excise - Lowenbrau Brewery Main Bond (M.I.A.) Excise - Master Wine Ltd Excise - Portanier Brothers Lts EXFA EXGS EXIF EXLO EXMN EXMW EXPB Post Office - Valletta Parcel Post Office - Sliema Parcel Post Gozo Fuel Section Customs House - Computer Centre Longroom - Custom House PP01 PP02 PP0G FUEL HQ00 LR00 Added by: L.N. 29 of 1993. Substituted by: L.N. 175 of 1993; L.N. 281 of 2000. [ S.L.37.05 C U S TO M S Hal Far Groupage Complex Clearing and Forwarding Services O.F.Gollcher & Sons Ltd W J Parnis England Ltd Express Trailers Bianchi Group of Companies T C Smith & Co Ltd Vama Ltd., Merlin House F11 - 2 Allfreight Ltd Concorde I.F.F. Ltd Seasped Shipping Ltd Transeuro System Ltd Gatt Shipping Services Ltd Ripard John & Son Ltd Forwarders Ltd Cassar and Cooper Group Sea Malta Co Ltd Sullivan Shipping Agencies Ltd Transfreight Ltd Transpak Overseas Removals Ltd Kirton & Co Ltd A C E Travel Ltd Miles Express Cargo Systems Graja & Caorsi (Malta) Ltd Unispeed (Shipp. & Forw.) Ltd Valletta Freight Services Ltd Attrans Ltd J H Caruana & Co Ltd Palm Shipping Agency Ltd S & M Transport General Shipping Services Ltd Kays Co Ltd H Mifsud & Sons Ltd Carmelo Caruana Shipping Agency D O M Transport Ltd S Mifsud & Sons Ltd Saltfish Co Ltd Eurobridge Shipping Services Tristar Freight Services Ltd Fahrenheit Freight Forwarders M.D. Trucking Advanced Shipping Ltd J & R Vassallo Rabelink Customs Agency Ltd K P International GR00 GR01 GR02 GR03 GR04 GR05 GR06 GR07 GR08 GR09 GR10 GR11 GR12 GR13 GR14 GR15 GR16 GR17 GR18 GR19 GR20 GR21 GR22 GR23 GR24 GR25 GR26 GR27 GR28 GR29 GR30 GR31 GR32 GR33 GR34 GR35 GR36 GR37 GR38 GR39 GR40 GR41 GR42 GR43 GR44 GR45 105 106 [ S.L.37.05 C U S TO M S Sullivan Maritime Ltd Euro Trade Co Ltd Cargo Link Triton Services Ltd GR46 GR47 GR48 GR49 Customs Office - Private Bonds Grech & Ellul - Private Bond Attard Services - Private Bond C.G.L. - Private Bond D Formosa - Private Bond Sigma Coatings Ltd - Private Bond Hempel’s Paints - Private Bond S Bezzina & Sons Ltd - Private Bond Cutajar Ed. - Private Bond F Borg & Sons Ltd - Private Bond Standard Imp/Exp - Private Bond Primrose Poultry Products Ltd - Private Bond Marsovin Ltd - Private Bond Central Cigarettes Ltd - Private Bond Austria Tabak Ltd - Private Bond Universal Commerce Agency Ltd - Private Bond Industrial Motors - Private Bond Mizzi Holdings - Private Bond Continental Cars Ltd - Private Bond Valletta Motors - Private Bond Investwell Ltd - Private Bond Universal Motors - Private Bond Michael Attard Ltd - Private Bond U.C.I.M. Co Ltd - Private Bond Auto Sales Ltd - Private Bond Associated Motors - Private Bond Michael Debono Ltd - Private Bond Gasan Group Ltd - Private Bond Caruana Cold Stores - Private Bond Valhmor Borg Ltd - Private Bond Five Effs Imp/Exp - Private Bond Crown Cold Stores - Private Bond Arthur E. Sullivan Ltd J & C Pisani Ltd Wands Ltd - Private Bond Paolo Bonnici Ltd P. Cutajar & Co F. Busuttil & Sons San Lucian Oil Company General Soft Drinks Co Ltd Falcon Wines and Spirits Ltd PB00 PB01 PB02 PB03 PB04 PB05 PB06 PB07 PB08 PB09 PB10 PB11 PB12 PB13 PB14 PB15 PB16 PB17 PB18 PB19 PB20 PB21 PB22 PB23 PB24 PB25 PB26 PB27 PB28 PB29 PB30 PB31 PB32 PB33 PB34 PB35 PB36 PB37 PB38 PB39 PB40 [ S.L.37.05 C U S TO M S Enemalta B’Buga Installation Enemalta Ras Hanzir Installation Enemalta Has Saptan Installation Enemalta Gas Division M.O.B.C. Installation Canadian Enterprises Fmc Motors Ltd Mediterranean Meat Co Quality Meat Products A F S Manduca Vernon Foods - obo - Royal Product C & T Azzopardi Fisheries United Automobiles Ltd Ciapella Motors Ltd Mifsud Automobiles - Private Bond M Demajo & Co Ltd Poultry Products Ltd Falzon Services Ltd Salvu Zammit & Sons Ltd Total (Malta) Ltd Roosendal Alfsons Anthony Farrugia Charles Grech & Co Ltd Master Wine Ltd S. Grima & Sons Ltd PB41 PB42 PB43 PB44 PB45 PB46 PB47 PB48 PB49 PB50 PB51 PB52 PB53 PB54 PB55 PB56 PB57 PB58 PB59 PB60 PB61 PB62 PB63 PB64 PB65 PB66 107 108 [ S.L.37.05 C U S TO M S NINTH SCHEDULE Added by: L.N. 29 of 1993. Substituted by: L.N. 175 of 1993; L.N. 281 of 2000. Miscellaneous Codes DESCRIPTION CODE Agreement Codes EC Preferential Rate (to be used only when EUR Certificate is produced) EU Terms of Delivery Cost & Freight Cost Insurance and Freight Ex Works Value Free Alongside (Export Value) Free on Board (Export Value) C&F CIF EWS FAS FOB Modes of Payment Cash Blank Cheque Prepayment Account 1 2 9 Mode of Transport Sea Air Post Ex Bond 1 4 5 6 Package Type Animal - Live Bag Bale Bar Bars (in bundle/bunch/truss) Barrel Box Bulk, gas Bulk, liquid Bulk, solids Bundle Carton Case Coffin AL BG BL BR BZ BA BX VG VL VR BE CN CS CJ [ S.L.37.05 C U S TO M S Coil Colli Crate Cylinder Drum Envelope Filmpack Gas Bottle Ingot Log Package Packet Pail Parcel Pipe Pipes (in bundle/bunch/truss) Plank Planks (in bundle/bunch/truss) Plate Plates (in bundle/bunch/truss) Reel Rod Rods (in bundle/bunch/truss) Sack Sheet Sheets (bulk) Suitcase Tin Tray Tube Tubes (in bundle/bunch/truss) Place of Landing/Loading Grand Harbour Marsamxett Marsaxlokk St. Paul’s Bay M [ arr Harbour Gozo Outside Harbour Malta International Airport Goods removed from bond for entry to home use CL CO CT CY DR EN FP GB IN LG PK PA PL PC PI PZ PN PZ PG PY RL RD RZ SA ST SZ SU TN PU TU TZ GRH MXT MXK SPB MHG OUT MIA EWB 109