WORLD TRADE
ORGANIZATIONG/VAL/N/2/MLT/1
25 April 2000
(00-1643)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER ARTICLE 22 OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
MALTA
The following communication, dated 18 April 2000, has been received from the Permanent
Mission of Malta.1
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The Government of Malta, in accordance with Article 22 of the Agreement on Customs
Valuation, submits the attached responses to the Checklist of Issues.
                                                     
     1English only.G/VAL/N/2/MLT/1
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Note of introduction
The GATT System of Customs Valuation has been incorporated into the Import Duties ACT,
Cap. 337 (the Malta Customs Code) through the enac tment by Parliament of ACT No. XIX of 1999.
Any references to Articles, Sections and sub-Sections are to be found in the Third Schedule(Section 8) "Rules and Notes on Customs Valuation" of the said ACT, copy of which has already been
notified.
1. (a) Sales between related persons:
(i) Are sales between related persons subject to special provisions?
Yes.
(ii) Is the fact of intercompany prices prima facie considered as grounds for
regarding the respective prices as being influenced?
Yes – vide Art. 1.2(a).
(iii) What is the provision for giving the communication of the above
mentioned grounds in writing if the importer so requests (Article 1.2(a))?
Vide Art. 1.2(a).
(iv) How has the Article 1.2(a) been implemented?
Vide Art. 1.2(b) (i), (ii), (iii).
(b) Price of lost or damaged goods:
Are there any special provisions or practical arrangements concerning the
valuation of lost or damaged goods?
There are no special provisions or any arrangements concerning the valuation of lost
or damaged goods.
2. How has the provision of Article 4 to allow the importer an option to reverse the order
of application of Articles 5 and 6 been implemented?
There is no provision enabling the importer to reverse the order of application of Articles 5
and 6, a reservation is in force.
3. How has Article 5.2 been implemented?
Vide Art. 5.2.
4. How has Article 6.2 been implemented?
Vide Art. 6.2.G/VAL/N/2/MLT/1
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5. (a) What provisions have been made for making value determinations to Article 7?
Article 7.
(b) What is the provision for informin g the importer of the customs value
determined under Article 7?
Article 7.3.
(c) Are the prohibitions found in Article 7.2 delineated?
Yes, vide Art. 7.2 for minimum values on used motor vehicles and motorcycles for
which a reservation has been obtained.
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application,
are ex-factory prices accepted?
Vide Art. 8.2  The Customs Value is inclusive of the cost of transport, the cost of loading,
unloading and handling charges associated with the transport of imported goods to the port or
place of importation;  and the cost of insurance.
7. Where is the rate of exchange published, as required by Article 9.1?
The rate of exchange for Customs purposes is published on a weekly basis and is put in a
conspicuous place within the Entry Processing Unit.  The exchange rate is available as a
polling service from a Customs line.  The rate is also available on the Asycuda Computer
System.  Sections 12(1), (2) and (3) of the Import Duties Act Cap. 337 make provision for theassessment of value expressed in foreign currency .
8. What steps have been taken to ensure confidentiality, as required by Article 10?
Provision of confidentiality has been made in Art. 10 of this ACT.  Moreover, the customs
service in Malta is subject to the regulations on confidentiality applicable throughout the Civil
Service.
9. (a) What rights of appeal are open to the importer or any other person?
The importer has the right to appeal to the Customs Valuation Board and also to any
competent court of law ( vide section 9 of the Import Duties Act CAP. 337).
(b) How is he to be informed of his right to further appeal?
Section 9(12) of the Import Duties Act stipulates that the Board shall communicate its
decision to the importer.
10. Provide information on the publication, as required by Article 12, of:
(a) (i) the relevant national laws;
The relevant national laws are published in the official Government Gazette
as required by law – Act. No. XIX of 1999 published as supplement No. 16,
880 of the Malta Government Gazette dated 3 December 1999.G/VAL/N/2/MLT/1
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(ii) the regulations concerning th e application of the Agreement;
The regulations have been included as the Third Schedule of the Import
Duties Act Cap. 337
(iii) the judicial decision and administrative rulings of general application
relating to the Agreement;
         Any judicial proceeding is open to the general public and administrative
rulings of general application are normally communicated to the relevant
constituted bodies such as the Malta Chamber of Commerce.
(iv) general or specific laws being ref erred to in the rules of implementation
of application.
General or specific laws are always published in the Government Gazette
after having been passed through Parliament.
(b)   Is the publication of further rules anticipated?
        Negative.
11. Questions concerning Article 13:
(a)  How is the obligation of Article 13 (last sentence) being dealt with in the
respective legislation?
According to Section 9(1) of the Import Ac t CAP. 337, if before the release of any
imported goods from Customs any dispute regarding valuation made in accordance
with the provisions of section 8 of this Act shall arise, the importer may obtain the
release of such goods on payment of the duty calculated in accordance with the
provisions of this Act taking the value shown on the invoice as the value of such
goods and depositing with the Comptroller of Customs the additional amount of duty
claimed by the Comptroller of Customs.
(b) Have additional explanations been laid down?
Negative.
12. Questions concerning Article 16:
(a) Does the respective national legislation contain a provision requiring customs
authorities to give an explanation in writing as to how the customs value was
determined?
The importer has a right to be given an explanation in writing under the provisions of
Article 13 of Act XIX of 1999.
(b) Are there any further regulations concerning an above mentioned request?
Negative.G/VAL/N/2/MLT/1
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13. How have the Interpretative Note s of the Agreement been included?
The Interpretative Notes of the Agreement have been incorporated as an Annex to the Third
Schedule of the principal Act, i.e. the Import Duties Act, Cap. 337.
14. How have the provisions of the Decision on the Treatment of Interest Charges in the
Customs Value of Imported Goods been implemented?
There is no provision for the treatment of interest charges in the Customs Value of imported
goods.
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data-Processing  Equipment, how have the provisions of
this paragraph been implemented?
Paragraph 2 of the Decision of the Valuat ion of Carrier Media Bearing Software for
Data-Processing Equipment has not been adopted by Malta.
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