by the Commissioner or knowingly provides information in accordance with this article which is false or incorrect shall be guilty of an offence under this Ordinance and shall be subject upon conviction to a fine (multa) of not less than two hundred and fifty euro (€250) but not exceeding two thousand and five hundred euro (€2,500), and one-third (1/3) of such amount shall be considered as a civil debt owed and payable to the Department of Customs, or to both such fine (multa) and imprisonment for a term not exceeding C U S TO M S three (3) years:
\n
Provided that in addition to any punishment to which the person convicted of an offence may be sentenced, the Court shall order the offender to provide the information requested by the Commissioner within the period determined by the Court.
\n
Art. 71
\n
71.(1) If any Customs official or Police officer has reasonable cause to suspect that any prohibited or uncustomed goods are harboured, or kept or concealed in any house, building or other enclosure, within the meaning of article 355E of the Criminal Code, and this is made to appear by a declaration on oath before the Attorney General or a magistrate, it shall be lawful for the Attorney General or such magistrate, by warrant under his hand, to authorize such official or officer to enter and search such house, building or other enclosure, and to seize and carry away any prohibited or uncustomed goods found therein:
\n
Provided that, where any Customs official or Police officer has reasonable cause to suspect that any prohibited or uncustomed goods are harboured, or kept or concealed in any such place as aforesaid and has reasonable cause to apprehend that there is imminent danger that any such goods will be removed or suppressed, such Customs official, if authorized in that behalf by the Commissioner, or such Police officer, if authorized in that behalf by the Commissioner of Police may exercise in relation to such place as aforesaid, the powers mentioned in this article in the same manner as if he were authorized so to do by a warrant issued under this article.
\n
(2)It shall be lawful for such official or officer, in case of resistance, to break open any door and to force and remove any impediment or obstruction to such entry, search or seizure as aforesaid.
\n
Art. 72
\n
72.(1) Whenever goods are withheld under this Ordinance, the official who withholds the said goods shall issue a receipt for the withheld goods to the person from whom the objects were taken or otherwise the receipt for the withheld goods shall be affixed to the place from where the goods were withheld.
\n
(2)Where within a period of ninety (90) working days from when the goods were withheld, the Commissioner decides that the goods are not subject to seizure or if he fails to take a decision regarding such goods, the Commissioner shall immediately return the withheld goods to the person from whom they were withheld.
\n
(3)Where it is decided that the goods are subject to seizure, the Commissioner or the responsible official shall issue a note of seizure specifying the reason for the forfeiture within ninety (90) working days from when the goods are withheld, to any person who the Commissioner or the responsible official deem, was at the time that the seizure was made the owner of the withheld goods, if known.
\n
(4)The seizure note shall be accompanied by a copy of this article and it shall be deemed to have been duly given to the person concerned: (a) when it is delivered to such person personally, if known; or Officers may search premises by warrant granted by Attorney General or magistrate on reasonable cause shown.
\n
Amended by:
\n
VII. 1911.3;
\n
XXXI. 1963.4;
\n
XXXII. 2007.30;
\n
XXII. 2011.5;
\n
VII.2019.13.
\n
Procedure when goods are withheld.
\n
Amended by:
\n
XVI. 1960.3;
\n
L.N. 4 of 1963;
\n
X1X.1985.30;
\n
XII. 2001.9;
\n
XXII. 2011.5;
\n
VII.2022.12.
\n
Substituted by:
\n
XII.2023.15.
\n
Amended by:
\n
IX.2025.9.
\n
Substituted by:
\n
III.2026.10.
\n
C U S TO M S (b) when it is addressed to such person and is sent to him by registered mail or left at the last known address of residence or place of business of that person, or in the case of a body corporate at its registered or main office and in this case the date of the seizure note shall be the date when the registered post is delivered; or (c) where such person does not have a known address in Malta or Gozo, when a notice is published in the Gazette declaring that the seizure note has been issued.
\n
The date of the seizure note in this case shall be the date of publication of the notice in the Gazette.
\n
(5)(a) The goods seized in accordance with this Ordinance shall be deemed to be forfeited ipso jure and the Commissioner may dispose of them according to law, unless the person from whom the goods have been seized, or the owner, or any person authorised by him, within thirty (30) days from the date of the s e i z u re n o te , g i v e s no t ic e i n w ri t in g to th e Co m m i s s i o ne r, requesting that the seized goods are returned to him or indicating that he intends to request that they are returned, and within thirty
\n
(30)days from such notice, institutes the necessary proceedings before the Administrative Review Tribunal by means of an application against the Commissioner. (b) The Commissioner shall have twenty (20) days from service to reply to the application before the Administrative R e v i e w Tr i b u n a l . T h e Tr i b u n a l s h a l l h e a r t h e a p p l i c a t i o n expeditiously. (c) In default of such contestation in terms of paragraph (a), the claim on the seized objects shall be deemed to have been abandoned:
\n
Provided that where a seizure is made in accordance with this Ordinance and no contestation has been made by the person from whom the goods have been seized, or by the owner, or by any person authorised by him, for the purposes of this article, in case of an acquittal by the competent Court as provided for in article 66 which has become a res judicata, the contestation process as provided for in paragraph (a) may be availed of within thirty (30) days from the date of the judgement becoming a res judicata. In default of such contestation, the claim on such goods shall be deemed to be abandoned:
\n
Provided further that the preceding proviso shall not apply to the confiscation of any goods which are illegal or prohibited by any law and to the confiscation of any restricted goods, unless such restrictions were observed.
\n
(6)When any seized goods in accordance with this article is a ship or is of a perishable nature or is, in the opinion of the Commissioner, likely to suffer substantial loss of value by the lapse of time, or is a live animal, the said good may, by order of the Commissioner, be sold immediately, and the proceeds thereof be retained to make good for any claim that may be legally made in respect thereof and for the purpose of any proceedings instituted under this Ordinance in respect of the seized goods, such proceeds C U S TO M S shall represent and substitute the said seized goods.
\n
(7)Where a seizure made in accordance with this article is contested in accordance with sub-article (5), the Commissioner may at any time, if he deems fit and notwithstanding the pendency of the proceedings wherein the seizure is contested, deliver any object seized to any claimant upon paying to the Commissioner such sum as the Commissioner deems adequate, and as long as it does not exceed such sum which in the opinion of the Commissioner represents the value of the object, including any duty and tax which are still due on it, or upon the claimant giving such bank guarantee that is acceptable to the Commissioner for the payment of such sum. Such sum or such guarantee, as the case may be, shall be retained to make good for any claim that may be legally made in respect thereof and shall, for the purpose of any proceedings taken under this Ordinance in respect of the seized goods, represent and substitute the said seized goods.
\n
Art. 73
\n
73.(1) Any person may file an appeal before the Administrative Review Tribunal in cases referred to in article 72 and related to, as a consequence of, or incidental to the seizure of any goods in accordance with the provisions of this Ordinance.
\n
(2)The application shall, under pain of nullity, state clearly and concisely the nature of the contestation, the facts out of which the contestation arises, the reasons on the basis of which such contestation should be upheld, and the claim for the release of the seized goods.
\n
(3)The applicant shall attach to the application all such do c u m e nt s i n su p p or t of h is c la i m a nd s h a l l s pe c i f y i n h i s application the list of witnesses that he intends to produce stating in respect of each, the proof which he intends to produce in front of the Tribunal.
\n
(4)The date of the first hearing shall not be later than thirty
\n
(30)days from the date on which the application was filed.
\n
(5)The application and the notice of the date appointed for hearing shall be served on the Commissioner without delay and the said Commissioner shall file his reply thereto within twenty (20) days following the date of service of the application.
\n
(6)The Commissioner shall, in his reply, state clearly and concisely whether he agrees with the facts established in the application and the reasons on the basis of which he objects to the claim. He shall also indicate in his reply the list of the witnesses to be heard before the Administrative Review Tribunal and shall attach thereto all the documents in support thereof.
\n
(7)On the day appointed for the hearing of the application, the Administrative Review Tribunal shall consider the points of fact and law that may be determined only from the application, the reply, the documents filed by either of the parties, or from the evidence specified by either of the parties in the application or reply, as the case may be, or from the oral pleadings of either of the parties.
\n
(8)The Administrative Review Tribunal shall hear the Special procedures when goods are seized.
\n
Added by:
\n
XLI. 1974.3.
\n
Substituted by:
\n
XIII.1979.33.
\n
Amended by:
\n
XXII. 2011.5;
\n
VII.2022.13.
\n
Substituted by:
\n
III.2026.11.
\n
Compensation for goods not liable to forfeiture.
\n
Amended by:
\n
XVI. 1960.3.
\n
Substituted by:
\n
XII. 2001.10.
\n
Amended by:
\n
XXII. 2011.5.
\n
C U S TO M S application expeditiously.
\n
(9)Saving the preceding provisions of this article, the provisions of the Code of Organization and Civil Procedure shall apply in relation to any such application or reply.
\n
Art. 74
\n
74.(1) If, where anything is delivered or sold in accordance with article 72 or is destroyed in accordance with any of the provisions of this Ordinance or of any other law, it is held in proceedings taken under this Ordinance that the thing was not liable to forfeiture at the time of its seizure, the Commissioner shall, subject to any deduction allowed under sub-article (2), offer on demand in writing by the claimant to him (a) an amount equal to any sum paid by him or the security given by him under article 72(4); or (b) where he has sold the thing, an amount equal to the proceeds of the sale; or (c) where he has destroyed the thing, an amount equal to the market value of the thing at the time of its seizure.
\n
(2)Where the amount to be tendered under sub-article (1)(a), (b) or (c) or the security tendered includes any sum on account of any duty, levy or tax chargeable on the thing which has not been paid before its seizure, the Commissioner may deduct so much of that amount or security as represents that duty, levy or tax.
\n
(3)If the claimant accepts any amount tendered to him under subarticle (1), he shall not be entitled to maintain any action on account of the seizure, detention, sale, or destruction of the thing or of any other matter consequential thereto.
\n
(4)For the purpose of sub-article (1)(c), the market value of anything at the time of its seizure shall be taken to be such amount as the Commissioner and the claimant may agree or, in default of agreement, as may be determined by a referee appointed by the Court of Magistrates upon the application of the Commissioner or the claimant, whose decision shall be final and conclusive; and the procedure on any reference to a referee shall be such as may be determined by the referee or directed by the Court of Magistrates.
\n
Seizures may be restored and punishments remitted by President of Malta.
\n
Amended by:
\n
XXXIX. 1965.6;
\n
LVIII. 1974.68.
\n
Art. 75
\n
75.When any seizure has been made, or any penalty or forfeiture incurred under this Ordinance, the President of Malta may direct the restoration of such seizure, whether condemnation has taken place or not, or waive proceedings, or mitigate or remit such penalty or forfeiture, on such terms and conditions as he may see fit.
\n
Prescription.
\n
Amended by:
\n
XVI.1960.3;
\n
XXXI. 1963.5.
\n
Substituted by:
\n
XIX. 1985.31.
\n
Amended by:
\n
XII. 2001.11.
\n
XXXII. 2007.31;
\n
XXII. 2011.5.
\n
Art. 76
\n
76.(1) Any proceedings for any offence against this Ordinance and any proceedings for the recovery of any pecuniary penalty or otherwise under this Ordinance shall be instituted by or in the name of the Commissioner.
\n
(2)Such proceedings shall be instituted within ten years from the day of the commission of the offence.
\n
C U S TO M S
\n
Art. 77
\n
77.If, in any claim in respect of any goods seized for non-payment of duties, or any other cause of forfeiture, or in any prosecution for the recovery of any pecuniary penalty or otherwise under this Ordinance, any dispute arises whether the duties of customs have been paid in respect of such goods, or whether the same have been lawfully imported or lawfully transshipped or unshipped, or concerning the place from where such goods were brought, then and in every such case the proof thereof shall be on the person making such claim or on the defendant in such prosecution, as the case may be.
\n
Art. 78
\n
78.In all cases where the value of the goods is relevant for the determination of any penalty, such value shall, as regards proceedings in court, be determined in accordance with the rules contained in the Third Schedule to the Import Duties Act, and the Annex thereto.
\n
Burden of proof in smuggling cases.
\n
Amended by:
\n
XXXI.1963.6.
\n
Art. 79
\n
79.(1) No person shall sign an entry for the importation or exportation of goods unless he is the importer or exporter of the goods declared on such entry, or unless he is authorised for the purpose by the importer or exporter thereof, and, in any such case, such entry shall be signed on behalf of such importer or exporter, as the case may be.
\n
Signing of entry for importation or exportation of goods.
\n
Added by:
\n
XIII. 1979.35.
\n
Amended by:
\n
XIII. 1983.5;
\n
L.N. 407 of 2007;
\n
L.N. 426 of 2012.
\n
(2)Any person signing an entry for the importation or exportation of goods, whether in his own name or on behalf of any other person, shall enter thereon his name and address and his legally valid identification document number.
\n
How value is to be ascertained.
\n
Substituted by:
\n
XIII. 1963.34;
\n
XII. 2001.12.
\n
(3)Any person who signs an entry for the importation or exportation of goods, not being the importer or exporter thereof, without having the authority so to sign shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) of not less than two hundred and thirty-two euro and ninety-four cents (€232.94) but not exceeding one thousand and one hundred and sixty-four euro and sixty-nine cents (€1,164.69), or to imprisonment for a term of not less than one month but not exceeding six months, or to both such fine and imprisonment.
\n
PART XIII
\n
GENERAL PROVISIONS
\n
Art. 80
\n
80.(1) It shall be lawful for the Minister responsible for customs, from time to time, to make, and when made, to alter or revoke regulations for the working of the customs department and generally for giving effect to any of the purposes of this Ordinance.
\n
(2)Any regulations made under sub-article (1) may provide that any person who contravenes or fails to comply with any of those regulations shall be guilty of an offence, and such regulations may provide for the penalty of a fine (multa) not exceeding one thousand and eight hundred and sixty-three euro and fifty cents (€1,863.50) or an amount equal to three times the 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, in respect of any conviction.
\n
(3)Where any regulations made under sub-article (1) do not provide Power of Minister responsible for customs to make regulations.
\n
Amended by:
\n
L.N. 4 of 1963;
\n
XIII. 1979.36;
\n
XIII. 1983.5;
\n
XXXII. 2007.23;
\n
L.N. 407 of 2007;
\n
XXXV.2023.11.
\n
C U S TO M S for any punishment, any person who contravenes, or fails to comply with, any of those regulations shall be liable, on conviction, to a fine (multa) not exceeding four hundred and sixty-five euro and eighty-seven cents (€465.87).
\n
Power to make regulations with respect to exclusive economic zone area or environment protection area.
\n
Added by:
\n
XXXV.2023.11.
\n
(4)The Minister responsible for customs may make, amend, substitute or repeal rules or regulations in relation to the application of all or part of the provisions of the Ordinance and of any subsidiary legislation made thereunder for the purpose of regulating, prescribing or otherwise providing for customs matters in respect of any exclusive economic zone area or environment protection area as defined in the Exclusive Economic Zone Act.
\n
Giving effect to reciprocal agreements.
\n
Added by:
\n
XII. 2001.13.
\n
Amended by:
\n
XXII. 2011.5.
\n
Art. 80A
\n
80A. For the purpose of implementing obligations in pursuance of bilateral or multilateral agreements or other arrangements, the Commissioner shall co-operate with other customs services on matters of mutual concern and may for that purpose (a) give effect, in accordance with such arrangements as he may direct or as the Minister responsible for customs may by regulations prescribe, to any requirements or practice as to the movement of goods between countries; and (b) give effect to any reciprocal arrangements made with other customs services for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion.
\n
Power to amend or revoke Schedule.
\n
Added by:
\n
XXXI. 1963.7.
\n
Amended by:
\n
III. 2013.13.
\n
Art. 81
\n
81.The Minister responsible for customs may by regulations made under this article amend or revoke the Schedules hereto.
\n
Minister may prescribe forms.
\n
Added by:
\n
XIX.1985.32
\n
Art. 81A
\n
81A. (1) The Minister responsible for customs may make regulations to prescribe the forms to be used in accordance with and for the purposes of any provisions of this Ordinance and of any regulations made thereunder and, from time to time, to amend, substitute, revoke and add to any such forms.
\n
(2)The revocation or alteration of any forms as provided in subarticle (1) shall not affect any penalty, forfeiture or punishment incurred before such revocation or alteration.
\n
Power to prohibit imports.
\n
Added by:
\n
IV. 1938.2.
\n
Amended by:
\n
XIV.1958.2;
\n
XXV. 1962.4;
\n
L.N. 4 of 1963;
\n
XX. 1963.2;
\n
XXXV. 1975.58;
\n
XXII. 2011.5;
\n
XXXVII. 2016.8.
\n
Art. 82
\n
82.(1) The Minister responsible for customs may, by regulation, prohibit, restrict or regulate the importation into Malta, whether by sea or air, of any goods or class of goods.
\n
(2)A regulation under this article may specify any goods or class of goods, either generally or in any particular manner, whether with reference to the country of origin, or the route of importation or otherwise.
\n
(3)Where the Commissioner has reason to suspect that any material containing extreme pornographic images has been imported into Malta in contravention of any regulations made under sub-article (1), but so that no other offence against this Ordinance is committed in connection with or C U S TO M S for the purpose of the importation thereof, the Commissioner may detain and open and, subject to the provisions of the next following sub-article, with the written authority of the Minister responsible for customs, destroy such material.
\n
(4)The provisions of the Second Schedule to the Post Office Act shall apply to any printed matter detained under the last foregoing subarticle, and for the purpose of this sub-article - (a) the references in that Schedule to the Postmaster General shall be construed as if they were references to the Commissioner for Tax and Customs; (b) the references to the Minister in paragraphs 5 and 7 of that Schedule shall be construed as if they were references to the Minister responsible for customs; and (c) the references in that Schedule to the detaining of printed matter under article 27 of the Post Office Act, and to delivery through the post shall be construed as if they were references to the detaining of printed matter under subarticle (3) and to release from Customs respectively.
\n
(5)The provisions of sub-articles (3) and (4) shall be without prejudice to any seizure, forfeiture, remedy, right of proceeding or penalty established by the other provisions of this Ordinance in respect of any article, other than printed matter to which sub-article (3) applies, imported in contravention of regulations made under sub-article (1).
\n
Art. 83
\n
83.Any regulations made by the Minister responsible for customs under this Ordinance shall be published in the Government Gazette and shall have the same effect as if they formed part of this Ordinance. A copy of such regulations shall, as soon as practicable, be laid on the Table of the House of Representatives:
\n
Provided that, in the case of any regulations made under article 81, if the House of Representatives, within a period of twenty days, beginning with the day on which any such regulations are laid before it, resolves that they be annulled, the same shall cease to have effect, but without prejudice to anything previously done thereunder or to the making of any new regulations. In reckoning any period for the purposes of this proviso no account shall be taken of any time during which the House of Representatives is dissolved or prorogued or during which it is adjourned for more than four days.
\n
Art. 84
\n
84.The provisions of this Ordinance relating to the entry, unshipment, landing or shipment of goods, shall, as far as they are applicable, be deemed to apply to and include goods unshipped in transit or for the purpose of transshipment.
\n
Art. 85
\n
85.(1) It shall be lawful for the President of Malta, by a notice published in the Government Gazette, to authorize any Customs and Excise officer or any Customs official to exercise, within such limits as shall by a notice published as aforesaid be prescribed by the President of Malta, such functions as by any law or regulations made thereunder, are vested in the officers of the Executive Police.
\n
Regulations to be published in the Government Gazette.
\n
Amended by:
\n
XXV. 1962.4;
\n
L.N. 4 of 1963;
\n
XXXI. 1963.8;
\n
L.N. 46 of 1965.
\n
Application of Ordinance to transshipments.
\n
Power of President of Malta to authorise certain customs officers to exercise the duties of Police officers.
\n
Amended by:
\n
XXXIX. 1965.6;
\n
LVIII. 1974.68;
\n
L.N. 148 of 1975.
\n
Oaths.
\n
C U S TO M S
\n
(2)Before any such officer or person shall exercise any of the functions referred to in sub-article (1), he shall take the oaths here following: (a) I ........................................ do solemnly swear/affirm that I will bear true faith and allegiance to the people and the Republic of Malta and its Constitution. (So help me God). (b) I.............................................do swear that while holding the office of (insert description of office) I will to the best of my knowledge and ability discharge the functions of an officer of the Executive Police faithfully and according to law.
\n
Rewards.
\n
Amended by:
\n
XXXIX. 1965.6;
\n
LVIII. 1974.68;
\n
XIII. 1983.5;
\n
L.N. 407 of 2007.
\n
Art. 86
\n
86.(1) The President of Malta may award to any official arresting any individual liable to arrest under this Ordinance and to any person giving information leading to the conviction of any such individual, such reward as he may think fit, not exceeding the sum of forty-six euro and fifty-nine cents (€46.59) for each individual, provided such individual is actually convicted.
\n
(2)The President of Malta may order to be paid, in respect of any seizure made under this Ordinance, to the person or persons making the same and to any person or persons through whose information or means such seizure shall have been made, such rewards as he may see fit, not exceeding the value of the goods or things so seized; and for this purpose the value of the goods or things seized as aforesaid shall be determined in accordance with the provisions of article 78.
\n
Non-applicability of article 21 of the Criminal Code, etc.
\n
Added by:
\n
XIII. 1979.37.
\n
Art. 87
\n
87.The provisions of article 21 of the Criminal Code and of the Probation Act, shall not be applicable in respect of any offence against the provisions of this Ordinance or of any regulations made thereunder.
\n
Right of appeal.
\n
Added by:
\n
XIII. 1979.37.
\n
Amended by:
\n
VIII. 1990.3;
\n
Art. 88
\n
88.Notwithstanding the provisions of the Criminal Code, the Attorney General shall always have a right of appeal to the Court of Criminal Appeal from any judgment given by the Court of Magistrates in respect of criminal proceedings arising out of the provisions of this Ordinance.
\n
Art. 89
\n
(1)If in any Court judgment, whether of a civil or a criminal nature, the Court releases in favour of a person objects that are seized by the Commissioner, and the person fails to collect those objects from Customs within sixty (60) days from the date of judgment, the Commissioner may send a registered letter or leave a letter at the person’s last known address and impose a time limit of sixty (60) days from the date of the letter, within which the person shall collect the objects from the Commissioner. If the person fails to collect the objects from the Commissioner within the given time limit, which time limit may be extended on the request of the person concerned for valid reasons, the objects become the property of the Commissioner.
\n
Collection of objects.
\n
Added by:
\n
XVIII.2021.11.
\n
Amended by:
\n
VII.2022.14
\n
(2)If the letter is not notified in a way specified in sub-article (1), the Commissioner shall publish a notice in the Gazette with the content of the letter and if the person does not collect the objects from Customs within sixty (60) days from publication, the objects become the property C U S TO M S of the Commissioner.
\n
(3)The provisions of sub-articles (1) and (2) also apply in circumstances where the Commissioner returns the objects that were withheld by him under any provision of the law but the person fails to collect them.
\n
(4)(a) In the case of the destruction of the goods, the cost of the destruction of the goods that are not collected and become the property of the Commissioner, as provided in this article, shall be paid by the person to whom the goods were originally released. (b) The cost of destruction shall constitute a civil debt owed and payable to the Commissioner by the person to whom the goods were originally released.
\n
Art. 90
\n
In the case of destruction of the goods that become property of the Commissioner by operation of law or by court decision, the costs of their destruction shall be paid by the original owner of the goods.
\n
Art. 91
\n
(a) The Commissioner shall have the right to dispose lawfully of all the goods seized according to any customs law, both when that seizure becomes final as well as when the goods have been abandoned. (b) The right mentioned in paragraph (a) is without prejudice to the right of the Commissioner to dispose of the goods seized before the seizure becomes final, in the circumstances and for the reasons provided by law.
\n
Costs of destruction.
\n
Added by:
\n
VII.2022.15.
\n
The Commissioner shall have the right to dispose.
\n
Added by:
\n
VII.2022.15.
\n
Amended by:
\n
XII.2023.16. (c) The goods seized under any customs legislation, except for objects of food or drink items for humans, shall either be put to use by a public entity, or be placed for sale by call for offers, or be destroyed, or otherwise the Commissioner may dispose of them in any other way as he deems appropriate with the approval of the Minister responsible for Customs:
\n
Provided that objects of food or drink items for humans shall be placed for sale by call for offers.
\n
Art. 92
\n
The Commissioner may require a sworn declaration to serve as proof in the absence of more specific Customs documents or to serve as ulterior proof after all the required documentation has been provided.
\n
Ulterior proof.
\n
Added by:
\n
XII.2023.17.
\n
Art. 93
\n
93.The Commissioner or any Customs official and, or any Police officer shall be afforded the same protection in relation to judicial proceedings in accordance with the Holders of Public Office and Public Entities (Responsibility) Act.
\n
Protection provided by the Holders of Public Office and Public Entities (Responsibility) Act.
\n
Added by:
\n
III.2026.12.
\n
Added by:
\n
XXXI. 1963.9.
\n
Amended by:
\n
XXX. 1980.2;
\n
III. 2013.15.
\n
Added by:
\n
III. 2013.16.
\n
Amended by:
\n
XV. 2016.8;
\n
XVI. 2017.12.
\n
C U S TO M S FIRST SCHEDULE (Article 62) 1.
\n
Tobacco.
\n
2.
\n
Wines and spirits.
\n
3.
\n
Firearms.
\n
4.
\n
Ammunition.
\n
SECOND SCEDULE (Article 63) The irregularities which are referred to in article 63(2) are: - where the currency is not indicated or the correct currency is not indicated in the customs declaration - when the transport fare of the goods is not indicated or is not correctly indicated in the customs declaration. - in the case of an offence under article 62(p) of this Ordinance - in the case of an offence under article 62(r) of this Ordinance.
\n
THIRD SCHEDULE Added by:
\n
XVIII.2021.12. (Article 62 and Article 62A) The amendments that may be made in the declaration, as provided in paragraph (iii) of the proviso to paragraph (m) of article 62, in paragraph (iii) of the proviso to paragraph (r) of article 62 and in paragraph (iii) of the second proviso to article 62A, are only those which amend:
\n
1.
\n
The origin of the good.
\n
2.
\n
The freight of the good.
\n
3.
\n
The constituent material of the good.
\n
4.
\n
The insurance of the good.
\n
Any other amendment in the declaration shall be deemed to tend to make the declaration applicable to other goods, other than those originally declared.