Chapter 334

MALTA FREEPORTS [ CAP. 334. 1 CHAPTER 334 MALTA FREEPORTS ACT To provide for the establishment of a Freeport system in Malta and to regulate its operation. 20th April, 1990 ACT XXVI of 1989, as amended by Legal Notice 103 of 1995; Acts X of 1997, IV of 2001 and IV of 2003; Legal Notices 424 of 2007 and 64 of 2008; Act X of 2008; Legal Notice 346 of 2008; Act XV of 2009; and Legal Notice 178 of 2012 and Act XXI of 2020. ARRANGEMENT OF ACT Part I. Part II. Part III. Part IV. Part V. Part VI. Part VII. Preliminary Freeports Freeport Authority Licensed Companies Fiscal Regime Administrative Arrangements Offences and Penalties SCHEDULE Articles 1-2 3-4 5-9 10 - 14 15 - 16 17 - 22 23 - 27 2 CAP. 334.] MALTA FREEPORTS PART I PRELIMINARY Short title. 1. The short title of this Act is the Malta Freeports Act. Interpretation. Amended by: X. 1997.2; IV. 2001.35; XV. 2009.52; L.N. 178 of 2012. 2. (1) Cap. 281. In this Act, unless the context otherwise requires - "Authority" means the Freeport Authority constituted under article 5; "certified public accountant and auditor" means an individual who holds a warrant to act in this capacity issued under the Accountancy Profession Act, or a partnership of such individuals duly registered under the said Act; "company" means - Cap. 386. (i) any partnership constituted under the Companies Act, being a partnership en nom collectif, en commandite or a limited liability company; (ii) a body of persons constituted or registered outside Malta, and of a nature similar to the aforesaid partnerships; (iii) any co-operative society duly registered as such under the appropriate law for the time being in force in Malta; "Comptroller" means the Comptroller of Customs and includes any other person having an express or implied authority to act for the said Comptroller in carrying out the provisions of this Act; Cap. 337. Cap. 382. "customs duty" means duty charged or chargeable under the Import Duties Act; "excise laws" means the Excise Duty Act; "Freeport" means any area of Malta comprised within a Freeport zone in accordance with the provisions of article 3; "licensed company" means a company licensed by the Authority to operate within a Freeport under article 10; "Minister" means the Minister responsible for Freeports; "prescribed" means prescribed by regulation under this Act; Cap. 490. " Tr i b u n a l " m e a n s t h e A d m i n i s t r a t i v e R e v i e w Tr i b u n a l established by article 5 of the Administrative Justice Act. (2) Any reference in this Act to any law or provision thereof, shall be construed as a reference to that law or provision as from time to time in force and shall include a reference to any enactment replacing such law or provision (including the imposition of any taxes whatsoever analogous to or in substitution to those contained in such enactments or provisions) and to any subsidiary legislation made thereunder. (3) Words and expressions used in this Act with reference to another law shall, so far as necessary to give effect to this Act, and consistently with the provisions thereof, have the same meaning as they have in the law with reference to which they are used in this MALTA FREEPORTS [ CAP. 334. 3 Act. (4) Any reference in this Act to a criminal offence committed abroad, or against the law of another country other than Malta, or to an act which if committed in Malta would be a criminal offence against the law of Malta, shall be construed as limited to offences which are extraditable for the purposes of article 5 of the Extradition Act. Cap. 276. (5) In this Act and in any regulations made thereunder, if there is any conflict between the English and Maltese texts, the English text shall prevail. PART II FREEPORTS 3. (1) The areas of Malta shown on the plan in the Schedule shall, for all intents and purposes of this Act and of any other law, constitute Freeport zones. Declaration of Freeports. Amended by: XV. 2009.52. (2) The Prime Minister may, by Order approved by resolution of the House of Representatives and published in the Gazette, amend the Schedule: Provided that no land shall be included in a Freeport unless such land shall immediately prior to its inclusion be held by Government under title of absolute ownership, or be in the process of acquisition by Government under such title in terms of the Land Acquisition (Public Purposes) Ordinance; and in the latter case the provisions of article 32 of the said Ordinance shall not apply: Cap. 88. Provided further that where land has been included in a Freeport zone as aforesaid it shall vest in the Authority by operation of this Act, without the need of any further formality, under the same title under which it was held by the Government, and where the land is still in the process of acquisition as aforesaid, the acquisition shall be continued by the Government and on its acquisition it shall vest in the Authority by operation of this Act without the need of any further formality. 4. (1) Except as otherwise provided in this Act, the provisions of the Disposal of Government Land Act, shall not apply to any land as defined in article 2 of the said Act when such land is situated within a Freeport. Exemption from certain legislation. Amended by: X. 2008.3. Cap. 268. (2) The provisions of the Carriage of Goods by Sea (Regulation) Act, shall not apply to goods landed or loaded in a Freeport. Cap. 283. 4 CAP. 334.] MALTA FREEPORTS PART III FREEPORT AUTHORITY Freeport Authority. Amended by: X. 1997.3; XV. 2009.52. Cap. 168. Cap. 168. 5. (1) Malta Freeport Corporation Limited, a limited liability company (No. C9353) registered under the Commercial Partnerships Ordinance * on the 25th day of January 1988 shall be deemed to be constituted under this Act and shall constitute the Freeport Authority, hereinafter in this Act referred to as "the Authority". (2) All rights and obligations of whatever nature of the said Malta Freeport Corporation Limited constituted and registered under the Commercial Partnerships Ordinance* as aforesaid, and all acts done by the said company shall, after the coming into force of this article, be deemed to be rights and obligations of, and acts done by, the Authority. (3) It shall be the duty and function of the Authority: (a) to administer the affairs of Freeports with a view to fostering the economic development of Malta by encouraging the establishment of industrial and economic enterprises therein; (b) to liaise with all Ministries and departments of Government and all bodies and other authorities established by law in the application of the provisions of article 6(2); (c) to advise Government on all matters relating to Freeports; (d) to do all such other acts as may be necessary or conducive to the attainment of any or all of the said objectives. (4) Without prejudice to the generality of the provisions of subarticle (3), the Minister may vest the Authority with such supervisory and executive powers, and may impose on the Authority such conditions, obligations and restrictions as to him may seem necessary for the proper and fruitful establishment, development, maintenance, operation, management, control and conservation of Freeports. Cap. 386. (5) Subject to the other provisions of this Act, the Authority shall continue to be regulated by its memorandum and articles of association, and by the Companies Act, sohowever that: (a) the Authority shall not be dissolved or merged with another company; (b) the Authority shall not alter its memorandum or articles of association, unless such alteration is first approved by resolution of the House of Representatives; *Repealed by Act XXV of 1995 (Cap. 386.) MALTA FREEPORTS [ CAP. 334. (c) the Minister may by notice in the Gazette (i) designate the Authority for Transport in Malta to act as the Authority, (ii) make such other orders, give such directions and make such provisions as appear to him necessary in connection with, or conducive to the better conduct of, any such designation, and (iii) amend, substitute or revoke any such order, direction or provision; and (d) no share in the Authority shall be allotted except to the present members of the company, and no change in ownership of shares in the Authority carrying a right to vote in a general meeting or otherwise to appoint directors shall be effected unless such allotment or such change is authorised by a resolution of the House of Representatives. (6) (a) The Authority shall, not later than six months after the end of each financial year, cause a copy of its audited financial statements to be sent to the Minister and the Minister responsible for finance together with a copy of the report of the auditor or auditors with respect to such financial statements. (b) The Authority shall, together with the audited financial statements, make and transmit to the Minister a report dealing generally with the activities of the Authority during the financial year containing such information relating to the proceedings and policy of the Authority as the Minister may, from time to time, require. (c) The Minister shall cause a copy of every such report to be laid on the Table of the House of Representatives as soon as practicable. (7) The Authority shall afford to the Minister full facilities for obtaining information with respect to its property and activities, and shall furnish him with returns, accounts and other information with respect thereto, and afford him facilities for the verification of the information so furnished in such manner and at such times as the Minister may request. (8) The Minister may, after consultation with the Authority, give to the Authority directions of a general character not inconsistent with the provisions of this Act, and the Authority shall give effect to any such directions. 6. Without prejudice to the generality of the powers conferred upon the Authority by this Act, the Authority may: (a) do all such acts as may be necessary or conducive to the attainment of the objectives, duties and obligations of the Authority; (b) enter into agreements with companies that seek to become licensed to operate in a Freeport; Powers of the Authority. Amended by: X. 1997.4; X. 2008.2; XV. 2009.52; XXI of 2020. 5 6 CAP. 334.] MALTA FREEPORTS (c) allocate by title of lease, concession or similar title areas, spaces, factories, wharves, and any other facility or structure which may be available in a Freeport on such terms as the Authority determines appropriate: Provided that the Authority may not by title of sale, perpetual emphyteusis or temporary emphyteusis for a term that exceeds, or may be made by the grantee to exceed, fifty years, alienate any immovable property situated within a Freeport: Provided further that the Authority may, in accordance with article 3(1)(a), (b), (d), (e) or (f) of the Government Lands Act, create servitudes and other similar rights over areas comprised within a Freeport zone in favour of any land outside the Freeport Zone whenever such rights are required for the proper use of such land; (d) exercise, perform, and discharge all such powers, duties and functions as are by or under this Act vested in or assigned or delegated to the Authority; (e) determine the rents, charges, dues and other levies to be paid in or in connection with any aspect of a Freeport or of the services and facilities made available thereunder; (f) by notice in the Gazette, make rules for the control and management of a Freeport and all activities carried on therein or connected therewith; (g) do all such other acts as are incidental to or consequential upon the exercise, performance and discharge of its powers, duties, and functions under this Act. Agreements entered into by the Authority. Amended by: XV. 2009.52. 7. Every agreement which the Authority enters into under article 6(1)(b) shall be reduced to writing, and every such agreement shall constitute a binding contract. Provision of industrial structures, etc. Amended by: XV. 2009.52. 8. Where the Authority is satisfied that in the case of a company licensed to operate in a Freeport it would be consistent with the aims and objectives of the policy under which the Freeport was constituted, the Authority may provide for the company industrial buildings, structures and land in the Freeport including, on such terms as may be agreed, industrial buildings and structures constructed or altered according to the requirements of the relative company: Provided that, without prejudice to article 6(1), immovable property in a Freeport shall not be transferred to a licensed company under any title for a term beyond the term of the licence, original or extended, of the company to which it is so transferred and that the title under which any such immovable property is transferred shall terminate automatically on the termination of the licence of the company to which it is so transferred. MALTA FREEPORTS [ CAP. 334. 9. (1) The Authority may, having regard to a substantial transformation achieved in the identity of goods or articles and to the value added through any processing or other operation carried out in a Freeport, release a certificate indicating that Malta is the origin of any such goods or articles. Certificates of origin and of nonmanipulation. Amended by: XV. 2009.52. (2) The Authority may, where it is so satisfied, release a certificate to the effect that any goods or articles which have been transhipped through a Freeport have not suffered any manipulation in the Freeport so as to transform their identity. (3) It shall not be lawful for any person unless a certificate has first been obtained from the Authority under the provisions of this article to indicate in any manner that (a) goods or articles which have been subjected to any process or other transformation whatsoever in a Freeport have Malta as their origin; (b) any goods or articles transhipped through a Freeport have not suffered any manipulation in the Freeport. PART IV LICENSED COMPANIES 10. (1) The Authority may grant licences to companies to carry out in a Freeport a trade or business being principally (a) the labelling, packaging, sorting, warehousing, storage, exhibition or assembly of any goods, materials, commodities, equipment, plant or machinery; or (b) any activity concerned solely with the conduct of a Freeport including, but not limited to, stevedoring, wharfage, operation of terminals and container handling; or (c) the rendering of services analogous or complementary to the activities referred to in paragraph (a), and the status as a licensed company shall be evidenced by the issue of a licence for this purpose by the Authority. (2) No company shall be granted a licence contemplated by this Act unless its activities are, in the opinion of the Authority, wholly or mainly carried on or exercised within a Freeport. (3) For the purpose of subarticle (2), the following activities carried on or exercised outside a Freeport by a licensed company shall not be deemed to infringe the rule therein set out: (a) the management and administration of a company, its trade, business or property and the holding thereof; (b) the execution of instruments, transactions, negotiations or agreements relative to a company’s trade or business; 7 Licensed companies. Amended by: XV. 2009.52. 8 CAP. 334.] MALTA FREEPORTS (c) the transit of goods or their commodities to and from a Freeport. (4) The Authority shall have the exclusive right to license companies to operate in a Freeport. Licences and the relative benefits shall only be granted to companies which engage in activities that advance the objectives of Freeports. Company ceasing to be a licensed company for illegal activities. Amended by: XV. 2009.52. 11. (1) The Authority shall revoke the licence of any company which carries on any activity, or has income accruing to it or derived by it, which consists of or originates from any transaction, operation or other activity which is a criminal offence against the law of Malta, or would be such an offence if carried out in Malta, or has received or has in its possession or control money or other property the receipt, ownership, possession or control of which is, or would be, such an offence as aforesaid. (2) All income, money or other property as is referred to in subarticle (1) shall be liable to seizure and shall be forfeited in favour of the Authority and become its property absolutely: Cap. 37. Goods in Freeports. Amended by: XV. 2009.52. Provided that any person wishing to challenge any such seizure or forfeiture may sue the Authority before the First Hall of the Civil Court and the provisions of article 73 of the Customs Ordinance shall apply to such an action, so however that any reference in that article to the Comptroller and to the Ordinance shall be read and construed as a reference to the Authority and to this Act, respectively. 12. (1) In issuing licences for operations in a Freeport, the Authority shall ensure that a Freeport shall be open to all goods, irrespective of their nature, quantity and country of origin, consignment or destination; nor shall there be any limit of time during which goods may be retained in a Freeport. (2) Notwithstanding the provisions of subarticle (1) (a) the Government and the Authority shall have power to impose such prohibitions or restrictions as to them may seem justified on grounds of public morality, public policy or public security, the protection of human, animal or plant health and life, the protection of national treasures of artistic, historic or archaeological value, or the protection of industrial or commercial property; (b) the Authority shall have power to require that goods which are dangerous or likely to spoil other goods or which, for any other reason whatsoever, require special facilities, be placed in premises specially equipped to receive them. Reserved operations in Freeports. Amended by: XV. 2009.52. 13. (1) The Authority shall not issue a licence to any company for the purposes of article 10 if the company, in the opinion of the Authority, is engaged in any operations connected with alcoholic spirits, tobacco products or those other commodities as the Authority may from time to time determine by notice in the MALTA FREEPORTS [ CAP. 334. 9 Gazette, unless the relative operations a re conducted by a recognised manufacturer of the commodities. (2) The Authority shall not allow any part of a Freeport to be utilised as a bonded store for customs duty purposes in relation to goods which are or which will be imported into Malta but outside a Freeport. (3) The Authority shall not issue a licence to any company unless it is satisfied that the said company is occupying, under any title valid at law, or is being allowed by the Authority to make use of immovable property in a Freeport whether on its own or in conjunction with other licensed companies. (4) The Authority may permit any person whomsoever to have access to and operate in a Freeport, even if such person cannot, for any reason whatsoever, be a licensed company for the purposes of article 10 if, in the opinion of the Authority it would be useful, necessary or conducive to the better development or functioning of a Freeport that such person be granted such access and be allowed to operate in the Freeport. 14. (1) The Authority may from time to time release certificates as it may deem appropriate attesting that a company, or a company in the process of formation, is, or will be, a licensed company pursuant to the provisions of this Act, and such certificate shall be conclusive evidence for all purposes of this Act, and for all related, corollary or ancillary matters, to the effect that the said company is, or will be, so licensed. Certificates and fees. Amended by: L.N. 424 of 2007; XV. 2009.52. (2) A licensing fee of two thousand and three hundred and twenty-five euro (2,325) shall, unless otherwise prescribed by the Minister on or after the fifth anniversary of the enactment hereof, be payable to the Authority by every company to whom a licence is issued pursuant to the provisions of this Act; and an annual fee of like amount shall thereafter be payable upon each anniversary of the company being granted a licence: Provided that no alteration to the licence fee shall have effect before the expiration of one year from the publication of such alteration in the Gazette. PART V FISCAL REGIME 15. (1) Subject to the provisions of this Act, all goods imported into a Freeport by a licensed company or by the Authority shall be exempt from customs duty: Provided (a) such goods are imported exclusively for the construction, alteration, reconstruction or extension of an industrial building or structure within a Freeport or for any extension thereof, or for the purpose of effecting repairs to such an industrial building or structure or the extension thereof, or constitute equipment, spare parts, Exemption from customs duty and the excise laws. Amended by: X. 1997.5; XV. 2009.52. 10 CAP. 334.] MALTA FREEPORTS machinery or plant, contained in any such industrial building or structure or extension thereof, or are intended to replace any equipment, machinery or plant in any such industrial building or structure or extension thereof, and in all cases for the purposes of the Authority or of the trade or business carried on or intended to be carried on by the company; or (b) such goods are raw materials, components, intermediate products, by-products, unfinished goods, or other goods imported for the purposes for which a company has been granted a licence by the Authority under the provisions of this Act. (2) Every company which imports into a Freeport any goods free of customs duty under subarticle (1) shall (a) keep proper and sufficient records of the goods which it so imports; and (b) permit the Authority at all reasonable times to inspect the said records and to have access to any premises of the company for the purpose of examining any such goods which it may believe to be therein and of satisfying itself of the accuracy of the said records. (3) No goods imported into a Freeport by the Authority or by a licensed company free of customs duty under the provisions of subarticle (1) shall be sold, given away or otherwise disposed of other than to the Authority or another licensed company except (a) through re-export from Malta, whether in the same state as when imported, or otherwise, or, subject to such restrictions as to importation as would be applicable had such goods been imported from outside Malta, by transfer into Malta outside a Freeport on the payment of customs duty in accordance with the provisions of subarticle (6); or (b) in the case of an industrial building or structure for the construction, alteration, reconstruction, extension or equipment of which such article was imported into a Freeport to the person for whom such industrial building or structure was constructed; or (c) in the case of materials, components or accessories imported into a Freeport for any purpose referred to in article 10(1): (i) if incorporated in the goods or commodities in respect of which they were imported; or (ii) subject to such restrictions as to importation as would be applicable had such goods been imported from outside Malta, by transfer into Malta outside a Freeport after payment of the amount of customs duty which would have been payable upon the importation of such materials or components but for subarticle (1). MALTA FREEPORTS [ CAP. 334. (4) When goods imported into a Freeport by the Authority or by a licensed company free of customs duty are sold, given away or otherwise disposed of to the Authority or a licensed company in terms of subarticle (3), then such goods shall for the purposes of this Act be deemed to have been imported by the Authority or by the company to which they are sold, given away or otherwise disposed of. (5) Subject to such conditions and the giving of such security as he may determine, the Comptroller shall (a) allow any goods destined for a Freeport to be landed in Malta free of customs duty: Provided that in all cases, the said goods shall (unless otherwise permitted by the Comptroller) be transferred into the Freeport within seven working days of having been landed; (b) allow the transit of any goods destined for export from a Freeport to any port or airport in Malta without levying customs duty thereon: Provided that the said goods shall (unless otherwise permitted by the Comptroller) be loaded on a ship or aircraft within seven working days of having exited from the Freeport. (6) Whenever any goods which have entered a Freeport free of customs duty in accordance with the provisions of this article are transferred out of a Freeport and remain in Malta otherwise than for the purpose contemplated in subarticle (5)(b) or, if owned by the Authority, for use by the Authority in pursuance of its duties or functions hereunder outside a Freeport, such goods shall as soon as so transferred be deemed to have been imported into Malta and subject to customs duty under the relative provisions of the Import Duties Act where applicable: Provided that in the case of any goods which have been processed in a Freeport and qualify for certification as having been made in Malta pursuant to the provisions of article 9, the nature of the goods, the value and the quantity to be taken in consideration in determining customs duty shall, at the request of the person liable to pay duty, be those which would be taken into account had the goods not been processed as aforesaid. (7) Where customs duty has been paid in respect of any goods upon their importation into Malta, no claim for refund of such duty shall be competent solely on the grounds that such goods are later transferred into a Freeport. (8) The excise laws shall not apply to any goods produced in a Freeport unless such goods are entered for consumption in Malta outside a Freeport. Cap. 337. 11 12 CAP. 334.] Safeguards for customs and excise duties. Amended by: L.N. 424 of 2007; XV. 2009.52. MALTA FREEPORTS 16. (1) The Authority shall (a) ascertain that every Freeport is equipped with adequate control systems to prevent evasion of customs and excise duties that would be payable to the Government but for the provisions of this Act; (b) ensure that every area designated as a Freeport pursuant to the provisions of this Act is properly enclosed; and (c) determine the entry and exit points thereof, and in every such matter the Authority shall conform with any requirements of the Comptroller in respect thereof, unless the Prime Minister otherwise directs. (2) Any person entering a Freeport from any place in Malta outside a Freeport zone or leaving a Freeport other than to a destination outside Malta with any goods shall answer such questions as the Comptroller may put to him with respect to the said goods and shall, if required by the said Comptroller, produce those goods for examination at such place as the Comptroller may direct. (3) At the time when a vehicle is entering or leaving a Freeport the Comptroller may board the vehicle and search any part of it. (4) The Authority shall not permit any person to take up residence within a Freeport. (5) The Authority may deny access to a Freeport to any person who does not provide such guarantees as it may deem necessary regarding the proper application of any rules, regulations or orders in respect thereof. (6) Every licensed company shall make available to the Authority such records in writing relating to the goods it is importing or will be importing into a Freeport as may be necessary to identify their nature, quantity and country of origin, consignment or destination, which records shall be available for inspection by the Comptroller. (7) The Minister may, with the advice of the Authority, by regulations published in the Gazette, make provision with respect to the movement of goods into, and the removal of goods from any Freeport, and the keeping, securing and the treatment of goods which are within a Freeport. (8) Without prejudice to the generality of subarticle (7), regulations made thereunder may make provisions (a) permitting goods in a Freeport to be destroyed without payment of customs or excise duties, in such circumstances and subject to such conditions as the Authority may determine; (b) requiring that specified operations within a Freeport are to be carried out in such manner and subject to such restrictions as may be imposed by or under the regulations; MALTA FREEPORTS [ CAP. 334. 13 (c) establishing the penalty which may be imposed by any court in the event of non-compliance with any conditions or restrictions imposed in virtue of paragraph (b): Provided such penalty shall not exceed a fine (multa) of eleven thousand and five hundred euro (11,500) together with the forfeiture of the goods to which the offence refers; (d) specifying the information to be given to the Authority in respect of goods imported into a Freeport and the form in which, persons by whom, and time within which, such information must be given. PART VI ADMINISTRATIVE ARRANGEMENTS 17. (1) No exemption or other benefit which may be granted or obtained under this Act shall be so granted or obtained, and no entitlement thereto shall exist notwithstanding anything contained in this Act unless - Records and certification. Amended by: X. 1997.8; XV. 2009.52. (a) proper and sufficient records and accounts, including appropriate supporting documentation, have been maintained for the relative period, by the relative licensed company; (b) separate accounts have been kept as may be necessary to identify and quantify the exemption or benefit; (c) such computations, returns, statements, particulars or documents as may be necessary to establish clearly the entitlement to an exemption or benefit are submitted as appropriate, including submission to the Authority. (2) No claim, statement, account or document whatsoever that is in any way connected with the entitlement or presumed entitlement to any exemption or benefit contemplated under the provisions of this Act shall be considered or taken into account unless certified by a certified public accountant and auditor to the same effect that the balance sheet and profit and loss account of a company are to be certified under the provisions of the Companies Act, and for the purposes of this subarticle the provisions of articles 179 and 181 of the said Act shall apply. 18. Any licensed company or other person purporting or seeking to obtain or enjoy any exemption or other benefit under the provisions of this Act, or who has obtained such an exemption or other benefit, shall (a) furnish to the Authority and to any other authority such information, accounts, statements and other documents which the Authority or that other authority may deem to be necessary for the purposes of this Act; (b) attend or send a representative to attend before the Authority or other authority and answer any question Cap. 386. Information required by the Authority. Amended by: XV. 2009.52. 14 CAP. 334.] MALTA FREEPORTS lawfully made in connection therewith; (c) provide the Authority or other authority with reasonable access to all premises, places, books and other documents, and allow copies to be made thereof. Revocation for non-compliance. Amended by: XV. 2009.52. 19. (1) Where a licensed company fails to comply or cause compliance with any of the conditions attached to the grant of an exemption or other benefit under this Act or engages in activities inconsistent with the objectives of a Freeport, the Authority may either revoke the grant of the exemption or other benefit or by notice in writing require such company within thirty days of such notice (a) to comply or cause compliance with such conditions or to terminate any activity inconsistent with a Freeport; or (b) to establish to the satisfaction of the Authority that failure to comply or cause compliance with such conditions, was due to some cause beyond its control and that there are actual prospects of complying or causing compliance with such conditions, within such time as the Authority may consider reasonable. (2) Where a company establishes to the satisfaction of the Authority that failure to comply or cause compliance with any conditions attached to the grant of any incentive or benefit under this Act was due to some cause beyond its control, and that there are actual prospects of complying or causing compliance with such conditions within a reasonable time, the Authority may authorise such reasonable postponement for the purpose of compliance with such conditions, as it thinks fit. (3) Where a licensed company (a) having been required so to do by notice under subarticle (1), fails to establish to the satisfaction of the Authority that its failure to comply or cause compliance with any conditions attached to the grant of any exemption or other benefit was due to some cause beyond its control and that there are actual prospects of complying or causing compliance with such conditions within a reasonable time; or (b) having been allowed a postponement under subarticle (2) of this article, fails within the period of such postponement to comply or cause compliance with such conditions, the Authority may revoke any exemption or other benefit granted to the company under this Act, and such revocation shall be operative from such date as may be determined by the Authority. (4) Where the grant of any exemption or other benefit to a licensed company under this Act is revoked in accordance with the provisions of this article, such company shall pay to the Government or to the Authority, as the case may be, any sums which it would have paid to the Government or the Authority but MALTA FREEPORTS [ CAP. 334. 15 for the provisions of this Act. 20. (1) The Authority shall not (a) revoke any licence granted under article 10; or (b) revoke any grant or exemption or other benefit under this Act, Procedure regarding disputes. Amended by: XV. 2009.52; L.N. 178 of 2012. unless the company in question has (a) been notified in writing of the action the Authority proposes to take; and (b) has had an opportunity for a hearing before the Authority. (2) Any person may lodge an appeal from a decision of the Authority to the Administrative Review Tribunal in terms of article 21(1) within twenty days from the date of notification of such decision. (3) Except for the purpose or in execution of a judgment given in pursuance of any action mentioned in subarticle (5), no property of any kind belonging to a licensed company shall be subject to any precautionary or executive act or warrant as is mentioned in the Code of Organization and Civil Procedure. Cap. 12. (4) No director or other officer of any licensed company, and no person being a member of or having an interest in any such company, shall be subject to any precautionary or executive act or warrant as aforesaid in respect of any obligation or other liability of the company. (5) An action referred to in subarticle (3) is either(a) an action for the enforcement of an obligation or other liability of the company; or (b) an action for the recovery of any property acquired or held by the company, or otherwise in its possession or control, and originating from any transaction, operation or activity referred to in article 11(2). (6) Notwithstanding the foregoing provisions of this article, no warrant or other act shall be issued by the court unless the applicant first satisfies the court that the warrant or other act may be issued under this article. 21. (1) The Administrative Review Tribunal shall be competent to hear and determine any dispute relating to the interpretation of the provisions of any agreement under this Act or the right of any party under this Act or the exercise by the Authority of any powers vested in it by this Act (except for the matters contemplated in articles 8, 9, 10 and 13). Administrative Review Tribunal. Added by: L.N. 346 of 2008. Amended by: XV. 2009.52. Substituted by: L.N. 178 of 2012. (2) The provisions of the Administrative Justice Act, in so far as they apply to the Administrative Review Tribunal, shall apply to any proceedings before the said Tribunal and the words "public administration" in the said enactment shall be construed as a reference to the Authority. Cap. 490. 16 CAP. 334.] Cap. 490. Cap. 325. Power to make regulations. Amended by: XV. 2009.52. MALTA FREEPORTS (3) The provisions of article 25 of the Administrative Justice Act shall apply to any proceedings pending before the Appeals Board constituted under article 28 of the Business Promotion Act and any such proceedings shall be assigned to the Administrative Review Tribunal in terms of the aforesaid article 25 with effect from 1st June, 2012. 22. (1) The Minister may from time to time make regulations generally for carrying out or putting into effect the provisions of this Act and may, in particular, by those regulations prescribe for any such matters as are authorised by this Act to be prescribed. (2) Regulations made by the Minister or rules made by the Authority, as the case may be, under any of the provisions of this Act may be made in the English language only. PART VII OFFENCES AND PENALTIES Penalty for making incorrect statements, etc. Amended by: L.N. 424 of 2007; XV. 2009.52. 23. Any person who, without reasonable excuse, prepares any incorrect statement or gives any incorrect information in relation to any matter or thing falling under this Act, shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) of not less than one thousand and one hundred and fifty euro (1,150) and not exceeding eleven thousand and five hundred euro (11,500). Provisions relating to fraud, etc. Amended by: L.N. 424 of 2007; XV. 2009.52. 24. Any person who willfully with intent to obtain any incentive or benefit under this Act or to assist any other person to do so (a) omits from a return or any other document or statement made, prepared or submitted for the purposes of or under this Act, any matter which should be included therein; or (b) makes any false statement or entry in any return or other document or statement prepared or submitted for the purposes of or under this Act; or (c) gives any false answer, whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Act; or (d) prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or (e) makes use of any fraud, art or contrivance whatever or authorises the use of any such fraud, art or contrivance, shall be guilty of an offence, and shall for each such offence be liable, on conviction, to a fine (multa) of not less than two thousand and three hundred and twenty-five euro (2,325) and not exceeding twenty-three thousand and two hundred and fifty euro (23,250) or MALTA FREEPORTS [ CAP. 334. 17 to imprisonment for any term not exceeding two years, or to both such fine and imprisonment. 25. If any person contravenes or fails to comply with any of the requirements of this Act or of any regulations made thereunder, in respect of which no special punishment is provided, such person shall be guilty of an offence and shall for each such offence be liable, on conviction, to a fine (multa) of not less than two hundred and thirty euro (230) and not more than one thousand and one hundred and fifty euro (1,150). General penalty. Amended by: L.N. 424 of 2007; XV. 2009.52. 26. The provisions of this Act establishing offences and punishments in respect thereof shall not affect the operation of any other law establishing offences and punishments in respect of the same acts or omissions and shall not, in particular, affect the application of any higher punishment under any other law. Provision with respect to offences. Amended by: XV. 2009.52. 27. Proceedings for an offence under this Act may be commenced at any time within five years from the date of the commission of the offence. Prescription for proceedings. Amended by: XV. 2009.52. 18 CAP. 334.] Substituted by: L.N. 103 of 1995; L.N. 64 of 2008. MALTA FREEPORTS SCHEDULE [ARTICLE 3])