CUSTOMS  [CAP.  37. 1
CHAPTER 37 
CUSTOMS ORDINANCE
To make better provision for the management and regulation of customs.
16th September, 1909
ORDINANCE VII of 1909, as amended by Ordinance VII of 1911; Government Notices: 128
of 1911, 384 of 1927 and 532 of 1933; Ordinance XLVI of 1935; Government Notice 470 of1935; Ordinance IV of 1938; Government Notice 162 of 1938; and Ordinance XL of 1940.Incorporating also ORDINANCES: VI of 1840, III of 1850 and IV of 1885. 
This Ordinance was subsequently amended by Government Notices: 143 of 1952, 48 and
486 of 1957; Emergency Ordinance XIV of 1958; Ordinances: XVI of 1960, VI of 1961, XIIIand XXV of 1962; Legal Notice 4 of 1963; Acts: XX and XXXI of 1963, and XXXIX of 1965;Legal Notices: 17 and 43 of 1966; Acts: IX and XXXIV of 1971, X of 1972, VI of 1973, XI, XLIand LVIII of 1974; Legal Notice 129 of 1974; Act XXXV of 1975; Legal Notice 148 of 1975;
Act XXII of 1976; Legal Notice 152 of 1977; Acts: XIII of 1979, 
XXX of 1980 , XIII of 1983 ,
XIX of 1985 , XXXV  and XXXVI of 1989 , VIII of 1990 , VII of 1993 , XII of 2001 , XIII of 2005
and XXXII of 200; Legal Notice 407 of 2007 ; Acts XXII of 2011 and V of 2012 ; Legal Notice
426 of 2012 ; and Acts III of 2013 , XII of 2014 , XIII of 2015 , XV and XXXVII of 2016 , and XVI
of 2017  ,  VII of 2018 ,  VII of 2019 and VIII of 2020 .
ARRANGEMENT OF ORDINANCE
Articles
Short Title and Interpretation 1-2
Part I. Provisions relating to in-coming vessels 3-5Part II. Report of cargo  6-8CPart III. Entry, unshipping, landing, examination, ware housing and
custody of goods  9-29
Part IV . Warehousing of arms, ammunition, explosive substances etc. 30-33 
Part V . Operations on and disposal of warehoused goods 34-35Part VI. Transfer of goods in bond 36-41 Part VII. Entry of warehoused goods for consumption and of good s for
exportation 42-49
Part VIII. Ship’s stores 50-51Part IX. Clearance outwards 52-58Part X. Boarding of vessels after clearance 59Part XI. Prevention of smuggling. Offences and penalties 60-64Part XII. Powers and procedure 65-79Part XIII. General Provisions 80-88
FIRST SCHEDULE 
SECOND SCHEDULE
 2       CAP. 37. ]                            CUSTOMS
Short title. 1. The short title of this Ordinance is the Customs Ordinance. 
Interpretation. 
S. 38 of Ord. VI of l840 and s. 6 of Ord. III of l850, incorporated. 
Amended by:
XVI. 1960.3;XXXIX. 1965.2;XXXII. 2007.22;XXII. 2011.5;III. 2013.8;XII. 2014.7;VII.2018.7;VII.2019.8.2. In this Ordinance, unless the context otherwise requires -  
"authorised and empowered" means an official that has an identi ty
card issued by the Department of Customs and which shows the po wers
given to him by the Commissioner by virtue of the provisions of  the
laws of Malta and the European Union;
"breaking bulk" denotes any such alteration in the stowage of t he
vessel’s cargo as would facilitate the unloading of any part th ereof;
the staving, destroying, or throwing overboard of any part of t he
cargo; or the opening of any cask or other package in which anypart of the cargo may be contained;
"Commissioner for Revenue" (hereinafter referred to as the
"Commissioner") means the Commissioner for Revenue, andincludes any other person having an express or implied authorit y to
act for the said Commissioner in carrying out the provisions of  this
Ordinance;
"computer" means any electronic device used for information sto rage
or retrieval and includes a mobile phone or any other electroni c means
of information storage or retrieval;
"customs declaration" means the act by which a person indicates
in the prescribed form and manner the desire to place goodsaccording to a particular customs procedure;
"Customs official" means any official of the Department of Cust oms
as authorised and empowered by the Commissioner, by virtue of t he
relevant legislation and includes any other person having an ex press or
implied authority to act for the said Commissioner in carrying out the
provisions of this Ordinance as authorised for this purpose by the
applicable legislation;
"duty" means any duty charged by the Commissioner for Revenue
on imported goods and includes import duty, export duty, agricu ltural
duty, anti-dumping duty, countervailing duty and excise duty;
"duty due" means all the duty due on the goods and includes bot h
the duty which has been paid as well as the duty endangered;
"endangered duty" means the difference between all the duty due
on the goods and the duty which has been paid on the same goods ;
"goods" means any article or articles of merchandise;"government warehouse" means any such warehouse provided by
the Government for lodging goods therein for security of the du ties
due thereon;
"imported goods" or "goods imported into Malta" mean goods
produced outside, and imported into or brought into, Malta andinclude goods produced in Malta, exported therefrom, andafterwards imported thereinto;
"importer" means any person having goods standing in his name
on the books of the customs department;
"information in a non-legible form" means information that need s to
be deciphered before being understood
                        CUSTOMS  [CAP.  37. 3
"master" or "master of a vessel" mean any person having the
command or charge of the vessel;
"place beyond the seas" means any place other than Malta;"records" means any books, accounts, documents or other recorde d
information, including information in a computer or information  in other
non-legible form;
"tax" or "taxes" includes the value added tax;"vessel" includes any open boat, open pontoon or other undecked
vessel, as well as any decked vessel;
"warehouse" means any place in which goods liable to duties,
entered to be warehoused, may be lodged, kept and secured. 
PART I
PROVISIONS RELATING TO IN-COMING VESSELS
Harbours to be 
entered by vessels from any place beyond seas. S.I of Ord. VI of 1840, incorporated. 
Amended by: 
XVI.1960.3; XIII.1962.62; XIII.1979.2; XIII.1983.5; XIX.1985.2; XXXV . 1989.37;L.N. 407 of 2007;XXII. 2011.5. Cap. 337.3.(1) No vessel arriving at Malta from any place beyond the
seas, shall enter any port in Malta other than the Grand Harbou r,
Marsamxett Harbour or solely for the purpose of loading orunloading cargo or containers as defined in article 20 of the 
Import
Duties Act, Marsaxlokk Harbour, save with the permission of the
Commissioner.
Penalty. (2) If any such vessel enters any such other port, the master
shall 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 two
thousand and three hundred and twenty-nine euro and thirty-seve n
cents (2,329.37).
Right of visit of in-
coming vessels.S. 3 of Ord. VI of 1840, incorporated. 
Amended by: 
XIII. 1979.3; XIII. 1983.5; XIX. 1985.3;L.N. 407 of 2007.4.(1) It shall be lawful for the visiting Customs official to
board any vessel arriving at Malta from any place beyond the se as,
on the arrival of the vessel, or at any time thereafter; to sta y on
board until the vessel shall depart from Malta, or shall havecompletely discharged her cargo; to visit and inspect any part of the
vessel, and to examine, mark, and secure any of the goods onboard.
Penalty. (2) Whoever shall obstruct or attempt to obstruct the official i n
boarding the vessel, or in staying on board, or in visiting orinspecting any part of the vessel, or in examining, marking, orsecuring any of the goods on board, or in carrying out any of h is
duties concerning such vessel or goods; or whoever shall concea l
any of such goods from the official, on his inspecting any part  of
the vessel or examining any of such goods; or whoever shall
 4       CAP. 37. ]                            CUSTOMS
obliterate or alter any mark made by the official on any of suc h
goods; or whoever shall remove or render ineffectual, any faste ning
or other security with which the officialofficial may have secu red
any of such goods; or whoever shall fraudulently remove any ofsuch goods which the official may have marked or secured, shall  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 two thous and
and three hundred and twenty-nine euro and thirty-seven cents(2,329.37). 
Leaving of berth 
without permission. S.4 of Ord. VI of 1840, incorporated. 
Amended by: 
XVI. 1960.3; XIII. 1962.62. Repealed by:IX.1971.6. 
Added by:
XXXIV .1971.2. 
Amended by: 
XIII. 1979.4; XIII. 1983.5; 
XIX. 1985.4.
L.N. 407 of 2007;XXII. 2011.5.5.(1) Saving any other permission of any authority which
may be required under any other law, no vessel in any harbour i n
Malta shall leave her berth for whatever purpose except with th e
permission of the Commissioner for Revenue:
 Provided that the Commissioner may exempt from the
requirement of such a permission either individual vessels, or,  by
means of a notice affixed to the notice-board of the department  of
customs and at such Police stations as the Commissioner maydecide, any class or classes of vessels:
 Provided further that the Commissioner may at any time
withdraw, in respect of any individual vessel (even thoughbelonging to an exempted class) or of any class or classes ofvessels, any such exemption granted as aforesaid.
(2) If the master of the vessel, or his representative, shall
contravene, or allow or permit to be contravened, the provision s of
this article, he shall 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 two t housand and three hundred and twenty-nine euro and
thirty-seven cents (2,329.37).
PART II
REPORT OF CARGO
Master to report 
within 24 hours after arrival. 
Amended by:
XL. 1940.5; XVI. 1960.3; XIII. 1962.62; L.N. 4 of 1963; XIII. 1979.5; XIII. 1983.5; XIX. 1985.5;XXXII. 2007.24;L.N. 407 of 2007;XXII. 2011.5;
Amended by:
XVI. 2017.7;VII.2018.86. (1) ( a)  Without prejudice to any other obligation under any
other law, the master of every vessel, whether laden or in ball ast, shall
make due report of such vessel to the port authority not later than the
moment the vessel enters Maltese territorial seas.
 (b) Without prejudice to any other obligation under any other law ,
the master of every vessel with goods, shall also make due repo rt of
such ladened goods to the port authority not later than the mom ent the
vessel enters Maltese territorial seas. This obligation shall n ot apply
when the goods have already been declared to the Commissioner.
                        CUSTOMS  [CAP.  37. 5
Vessels calling at 
Malta solely to receive orders, to coal or to take on board stores.Substituted by:XVI. 2017.7.(2) The provisions of sub-article (1) shall not apply to any ves sel
that enters Maltese territorial waters solely to receive orders  or take on
board stores for use of such vessel or when passing through ter ritorial
waters; but if any such vessel does not depart within forty-eig ht hours
after her arrival, the master shall make due report of such ves sel and of
her cargo.
Master to answer 
questions.
Amended by:
XVI. 2017.7.(3) At the time of making report, the master shall answer all
such questions relating to the ship, cargo, crew and voyage asshall   be   put   to   him   by   the Commissioner or by the p ort
authority or by other proper officer.
Penalty for failure 
to report..(4) If the master fails to make due report, or if he shall prese nt
such a report and the same is inaccurate in any material partic ular, or if
he refuses to answer or does not answer truly any question put to him
as aforesaid, he shall on conviction  be liable to a fine ( multa ) of not
less than two hundred and fifty euro (€250) but not exceeding two
thousand five hundred euro (€2,500).
Goods falsely 
described to be forfeited.(5) All goods falsely described either in the report or in the b ill
of lading shall be forfeited.
Goods not duly 
reported may be detained.(6) All goods not duly reported may be detained by any
Customs official until so reported, or until the omission isexplained to the satisfaction of the Minister responsible forcustoms, and may in the meantime be removed to a governmentwarehouse.
(7) Without prejudice to any other obligation under any other
law, the provisions of this article apply also mutatis mutandis  to
any aircraft entering the airspace of Malta and the pilot of th at
aircraft has the same duties towards the airport authority as t he
master of a ship has towards the port authority, as provided fo r in
this article, and on conviction is liable to the same fine (multa)  if he
is found guilty of non-fulfilment of these obligations.
(8) In this article, the word "aircraft" means any aircraft flyi ng, or
intended by the operator to fly, for the purpose of aerial work .
Possession of 
declarable items which have not been declared.
Added by:
XVI. 2017.8.6A.  Without prejudice to any obligation under any other law, any
person who comes into possession of declarable items which have  not
been declared and which have bee n found in Maltese territorial waters,
shall immediately make due report of such items to the port aut horities
or to the Commissioner, and failing this will be liable on conv iction to
the punishment provided for in article 6(4).
Landing of goods 
from ships. 
Amended by: 
XL. 1940.5; XVI. 1960.3; XIII. 1962.62; L.N. 4 of 1963; XXXIX. 1965.3; XI. 1974.2; XIII. 1979.6; XIII. 1983.5: XIX. 1985.6;XII. 2001.2;XXXII. 2007.25;XXII. 2011.5.7.(1) No such goods shall be landed except with the
authority of the Commissioner and in the presence of a Customsofficial, and that such goods shall not be unshipped or landedexcept in accordance with the provisions of this Ordinance or o f
any other law in force for the time being, respecting theunshipping, transhipping and landing of goods, and that such go ods
shall be landed at and deposited in such places as the Ministerresponsible for customs may from time to time, by regulationsunder this Ordinance, approve, there to remain until due entry of
such goods, and that until due delivery thereof from such place , the
same shall, for the purposes of this Ordinance, be deemed to be  on
 6       CAP. 37. ]                            CUSTOMS
board the importing vessel:
Provided that the deposit, custody and delivery of goods so
landed shall be conducted in accordance with any regulationswhich may, from time to time, be made by the Minister responsib le
for customs under this Ordinance.
(2) Where any goods have been discharged from the importing
ship in accordance with the provisions of this Ordinance but ar e
either ( a) not landed at and deposited in such places approved as
aforesaid, or ( b) being goods intended for transhipment are not
placed on board the exporting ship and are not accounted for to  the
satisfaction of the Commissioner, or ( c) having been landed at and
deposited in such places approved as aforesaid are not clearedtherefrom in accordance with the provisions of this Ordinance o r
are not produced at the request of the proper customs official,  then,
in any of these cases, the person having the custody of the goo ds,
shall, without prejudice to any penalty to which he may be liab le
under this Ordinance or any other law, be liable for the paymen t of
the full duty on such goods.
(3) The Commissioner shall have the right to withhold the
despatch or release of any goods from the place of landing unti l
such time as the master of the importing vessel or the agent of  the
owner of such vessel in Malta makes a report of the goods lande d
or to be landed.
Penalty for 
breaking bulk before ship’s arrival. S. 10 of Ord. VI of 1840, incorporated. 
Amended by: 
XIII. 1979.7; 
XIII. 1983.5; 
XIX. 1985.7;L.N. 407 of 2007.8. If any vessel arriving at Malta from any place beyond the
seas, shall have broken bulk before her arrival in Malta, but w ithin
four leagues off the coast thereof, the master shall 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 two thousand andthree hundred and twenty-nine euro and thirty-seven cents(2,329.37).
Goods loaded in 
containers. 
Added by:
XIX. 1985.8.
Amended by:
XII. 2001.3;XXII. 2011.5.8A. (1) Any container loaded with goods discharged from any
vessel shall immediately on landing be secured with seals andfastenings to be affixed by or under the instructions andsupervision of the Commissioner.
(2) No container loaded with goods shall be laden on to any
vessel unless it is previously secured with seals and fastening s to be
affixed on the instructions and under the supervision of the
Commissioner at such place or places as he may determine.
(3) Where in the opinion of the Commissioner such seals and
fastenings cannot be conveniently affixed, the provisions of su b-
articles (1) and (2) shall not apply.
(4) The Commissioner may direct that any container secured
with seals and fastenings affixed on his instructions and under  his
supervision as aforesaid shall be under Customs escort duringevery transportation from one place to another, but such escortshall in all cases be compulsory where any container is not sosecured.
                        CUSTOMS  [CAP.  37. 7
(5) ( a)  No person shall remove, alter, break or destroy, or
attempt or cause or permit to be removed, altered, broken ordestroyed, any seals or fastenings affixed on any container exc ept
in the presence and under the instructions of the Commissioner,  and
on presentation, as required by the provisions of this Ordinanc e, to
the Commissioner, of the goods manifest of such container or of  the
appropriate bill or bills of entry in respect of the goods load ed
therein, as the case may be, duly signed by the Commissioner:
Provided that the Commissioner may authorise the importer
or his agent to break any seals or fastenings affixed on anycontainer after such container has been released by Customs:
Provided further that the Commissioner shall retain the
right and power to carry out before, during or after the unstuf fing
of the goods carried in such a container, such inspections andcontrols as he may deem necessary and to impose such conditions ,
including the resealing of such container and the production of  the
relative Customs importation documents, to ensure that theunstuffing of the container is carried out under the Commission er’s
authority or control.
(b) No container loaded with goods shall be unstuffed at any
address other than that indica ted in writing, by the importer o r his
agent, to the Commissioner before the container is duly despatc hed
or released from the place of landing.
(6) ( a)  Notwithstanding the provisions of sub-article (5), the
Commissioner may, at any time remove or break any seal orfastening affixed on any container and open that container, in the
presence of an officer of the Police not below the rank of Insp ector,
and the provisions of article 69A shall apply to any such remov al,
breaking or examination.
(b) Upon the removal or breaking of any seals or fastenings and
the opening of any container in accordance with the provisions of
this sub-article, the Commissioner shall make a report of suchremoval, breaking and opening an d the circumstances thereof, an d
shall, where appropriate, close the container and secure it byaffixing thereon seals and fastenings. The report shall becountersigned by the officer of the Police in whose presence th e
removal, breaking or opening has occurred.
(c) Whenever such seals and fastenings affixed on a container
are removed, or a container is opened by the Commissioner inaccordance with the provisions of this sub-article but not in t he
presence of the consignee of the container or his agent, the re port
referred to in this sub-article shall within ten days from such  event
be transmitted to that consignee, if known, either by deliverin g the
same to him personally, or by letter addressed to him andtransmitted by registered post to, or delivered at, his last kn own
place of abode or business in Malta.
 8       CAP. 37. ]                            CUSTOMS
Groupage 
containers. 
Added by:
XIX.1985.8.
Amended by:
XII. 2001.4;L.N. 407 of 2007;XXII. 2011.5.8B. (1) A container loaded with goods imported by two or
more persons shall be unloaded for the immediate placing of tho se
goods in a warehouse, place of  security or landing place approv ed
or appointed under the provisions of this Ordinance, and the pe rson
who is the consignee of that container shall before commencing or
causing or permitting the unloading of goods from the container ,
deliver to the Commissioner the goods manifest of the container  in
the form or forms as the Minister responsible for customs may b y
regulations prescribe, giving the particulars indicated in such  form
or forms or required thereby; and such goods manifest shall bedelivered before any seals and fastenings affixed on such conta iner
are removed, altered, broken or destroyed.
(2) Where any person delivers to the Commissioner any goods
manifest and the same is inaccurate in any material particular,  he
shall 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 two
thousand and three hundred and twenty-nine euro and thirty-seve n
cents (2,329.37).
(3) All goods falsely described in the goods manifest shall be
forfeited.
(4) All goods which are not duly declared in the goods manifest
may be detained by a Customs official until so declared, and un til
the omission is explained to the satisfaction of the Ministerresponsible for customs, and may in the meantime be removed to a
government warehouse.
(5) ( a) Notwithstanding any authority or permission which
the Commissioner may have given to the consignee of any importe d
goods allowing such consignee to deliver any imported goods to the
respective importer or to the agent of such importer, theCommissioner shall have the right to impose at any time suchconditions relating to the delivery, loading or carriage of suc h
goods and to carry out such inspections and controls and to tak e
such other action as he deems necessary for the purpose of ensu ring
that no such imported goods have been or will be abusivelyremoved from any approved or appointed warehouse, place ofsecurity, landing place or means of transport.
(b) Any person who fails to comply with such conditions, or
who refuses to allow or obstructs such inspections or controls,imposed by the Commissioner as provided in paragraph ( a) of this
sub-article, shall in addition to any punishment to which he ma y be
liable under this or any other law, 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 two thousand and three hundred andtwenty-nine euro and thirty-seven cents (2,329.37).
                        CUSTOMS  [CAP.  37. 9
Illegal breaking of 
seals and unstuffing of containers.
Added by: 
XIX. 1985.8. 
Amended by:
XXXV . 1989.37;XII. 2001.5;L.N. 407 of 2007.8C. (1) Any person who removes, alters, breaks or destroys or
attempts or causes or permits to be removed, altered, broken ordestroyed any seal or fastening af fixed on any container or uns tuffs
any container, except in accordance with the provisions of arti cle
8A(5) or (6) shall in addition to any other punishment to which  he
may be liable under this or any other law, be liable, to a fine  (multa )
of not less than two hundred and thirty-two euro and ninety-fou r
cents (232.94) but not exceeding two thousand and three hundredand twenty-nine euro and thirty-seven cents (2,329.37).
Cap. 337.(2) For the purposes of this article and of articles 8A and 8B
the word "container" shall have the same meaning assigned to it  in
article 20 of the Import Duties Act, and includes a commercial road
vehicle as therein defined.
PART III
ENTRY , UNSHIPPING, LANDING, EXAMINATION, WAREHOUSING 
AND CUSTODY OF GOODS
Time of landing of 
goods. 
Amended by:
XVI. 1960.3; L.N. 4 of 1963; XI. 1974.3; XIII. 1979.8;XXII. 2011.5.9.(1) No goods shall be discharged into lighters or carried
from the importing vessel to any wharf or other place, except u nder
such regulations and instructions as the Minister responsible f or
customs may, from time to time, make or prescribe; nor shall th ey
be so discharged or carried on Saturdays, Sundays or publicholidays, or, on other days, except between the hours of six in  the
morning and six in the afternoon from the 1st April until the 3 0th
September inclusive, and between the hours of seven in themorning and five in the afternoon from the 1st October until th e
31st March inclusive, unless the special permission in writing of
the Commissioner is first obtained.
(2) If any goods are unshipped contrary hereto, the same
together with the boat or other means employed in removing suchgoods, shall be forfeited.
Landing of goods 
on certain days.
Amended by: 
XVI. 1960.3;XI. I974.4; XIII. 1979.9;XXII. 2011.5.10. (1) Except with the special permission of the
Commissioner, no goods shall be landed or put on shore onSaturdays, Sundays or public holidays, or before seven in themorning or after five in the afternoon.
(2) If any goods are landed contrary hereto, the same together
with the boat or other means employed in removing such goods,shall be forfeited.
Permits for landing 
of goods. 
Amended by:
XVI. 1960.3: XIII. 1979.10;XXII. 2011.5.11. (1) No goods, except those unladen under article 7, shall
be unladen from any vessel without the previous permission of t he
Commissioner for the landing of the same; and no goods shall belanded except at a place duly appointed for the purpose andexpressed in such permit.
(2) All goods unladen or landed without such permit, or in
contravention of the terms of such permit, shall be forfeited.
 10       CAP. 37. ]                            CUSTOMS
Delivery of bill of 
entry for imported goods. 
Amended by: 
XVI. 1960.3; L.N. 4 of 1963; XIX. 1985.9; VII. 1993.2;XXII. 2011.5.12. Subject to the provisions of article 7, the importer of any
goods or his agent, shall, before unshipment thereof, make perf ect
entry of such goods by delivering to the Commissioner an entrythereof in such form or forms as the Minister responsible forcustoms may by regulations prescribe; and for such bill of entr y the
Commissioner shall issue a release document made in such formand manner as the Minister responsible for customs may byregulations prescribe, which, when signed or otherwise dulycertified by the Commissioner, shall be transmitted to the prop er
official and be his warrant for the examination and subsequentdelivery, or, as the case may be, the due warehousing of suchgoods.
Entry by bill of 
sight. 
Amended by: 
XVI. 1960.3; L.N. 4 of 1963; XIX. 1985.10;XXII. 2011.5.13. (1) The importer of any goods, or his agent, if unable, for
want of full information, to make a perfect entry of such goods , on
making and subscribing a declaration to that effect, before theCommissioner, may make an entry in respect of the packages orparcels of such goods, by bill of sight, in such form or forms as the
Minister responsible for customs may by regulations prescribe, and
containing the several particulars required in such form or for ms.
Warrant for 
landing. 
Before delivery of 
goods imported to make perfect entry.(2) Such entry on being delivered to the Commissioner and
signed by him, shall be the warrant for provisionally landing s uch
goods to be examined by such importer or his agent in presence of
the proper officials; and the importer or his agent shall, with in three
days or such further time as the Commissioner may allow after t he
landing thereof and before the same are delivered, make full an d
perfect entry thereof by endorsing upon such bill of sight suchparticulars of such goods as are herein required on making perf ect
entry of goods, whether for payment of duty, or for warehousing  or
for  delivery  free  of  duty ,  as  the  case  may  be,  and  to  suchendorsement he shall affix the date thereof, together with hissignature and place of abode; and such endorsement whencountersigned by the Commissioner shall be taken as the perfectentry for such goods.
Goods entered by 
bill of sight not to be delivered unless 
duty is paid or 
deposited. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.14. Where an entry for the landing and examination of goods
for delivery on payment of duty is made by bill of sight, such goods
shall not be delivered until perfect entry thereof shall have b een
made and the duties due thereon paid, unless the importer or hi s
agent shall have deposited with the Commissioner a sum of money
sufficient in amount to cover the duties payable thereon; and i f the
sum deposited on a bill of sight is not equal in amount to the duties
payable upon all the goods contained in any single package land ed
or examined thereby, no part shall be delivered until a perfect  entry
is made, and the duties are paid or deposited for the whole of the
goods contained in such package.
Mode of levying 
duty on goods delivered by bill of sight. 
Added by: 
XIX. 1985.11. 
Amended by: 
XXXV 1989.37. Cap. 337.14A.  Notwithstanding the provisions of articles 13 and 14,
whenever goods are delivered by bill of sight the amount of dut y
levied when making the perfect entry shall, without prejudice t o
any right of remittance of duty in accordance with article 20 o f the
Import Duties Act, be calculated on the quantity of the goods
shown on the relative invoice or on the quantity of the goodsendorsed on such bill of sight by a Customs official andcountersigned by the importer or his agent, whichever quantity
                        CUSTOMS  [CAP.  37. 11
shall be the greater.
Goods entered for 
warehouse may upon further entry be delivered for local use or for exportation.15. If, after any goods have been duly entered and landed to be
warehoused, though not actually deposited in the warehouse, theimporter shall further duly enter the same or any part thereof for
use in Malta or for exportation, the same may be delivered andtaken for use in Malta or exportation, as the case may be.
Commissioner 
may require any number of copies of bill of entry. 
Amended by: 
XVI. l960.3; XIII. 1979.11; XIII. 1983.5; XIX. 1985.12;VII. 1993.3;L.N. 407 of 2007;XXII. 2011.5.16. (1) Upon the entry of any goods, the importer, his agent,
or the consignee of the vessel,  as the case may be, shall deliv er as
many copies of the entry thereof as the Commissioner may requir e,
in which copies all sums and numbers may be expressed in figure s.
(2) The importer or his agent shall produce to the
Commissioner, if required by him, the original invoices, bills of
lading and such other documents relating to the goods as may bedeemed sufficient or necessary for verifying any statement orinformation appearing on the bill of entry relating to such goo ds.
(3) If such importer or agent refuses to produce such invoices,
bills of lading or any such other documents, or wilfully produc es
any invoice, bill of lading or document relating to the goods, which
is false in any particular, such importer or agent shall be lia ble to a
fine ( multa ) of not less than two hundred and thirty-two euro and
ninety-four cents (232.94) but not exceeding two thousand and three
hundred and twenty-nine euro and thirty-seven cents (2,329.37).
Goods concealed 
in packages or delivered without entry shall be forfeited. 
Amended by: 
L.N. 4 of 1963; XIII. 1979.12;XXXII. 2007.23.17. If any prohibited goods or other things, or goods or other
things subject to duty, are found concealed in any way, or pack ed in
any package or parcel to deceive the customs officials, suchpackage or parcel, and all the contents thereof shall be forfei ted;
and if any goods are taken or delivered out of any ship or out of any
warehouse, not having been duly entered, the same shall beforfeited:
Passengers’ 
baggage.  Provided always that no entry shall be required in respect of
the baggage of passengers, which may be examined, landed anddelivered, under such regulations as the Minister responsible f or
customs may direct, but if any prohibited or uncustomed goodsshall be found concealed therein, either before or after landin g, the
same shall be forfeited together with everything packed therewi th.
Unclaimed goods 
and baggage. 
Added by: 
XIX. 1985.13.17A. (1) If any goods, including passengers’ baggage, which
are brought to any place where passengers’ baggage is examined by
Customs are not cleared forthwith from, or otherwise declared t o,
Customs, the same shall be forfeited and shall be disposed of a s the
Minister responsible for customs may direct.
(2) The provisions of the preceding sub-article shall not apply
to goods or baggage which were intended for another destinationand were brought to Malta in error, and to goods or baggage whi ch
arrive in Malta unaccompanied by the person for whose use theyare intended:
  Provided that in any such case the carrier or his agent shall ,
if so required by the Commissioner, certify in writing the fact s of
the case: 
 12       CAP. 37. ]                            CUSTOMS
  Provided further that when such goods or baggage remain
unclaimed for a period of eight days from the date of their arr ival in
Malta they shall be forfeited and shall be disposed of as theMinister responsible for customs may direct.
Penalty on 
fraudulent import entries and concealments.
Amended by:
XIII. 1979.13;XIII. 1983.5;XIII. 2005.13;L.N. 407 of 2007.18. If any person shall import or cause to be imported any
package containing goods not corresponding with the entry there of,
or shall, directly or indirectly, import or cause to be importe d or
entered any package of goods as of one denomination which shallafterwards be discovered, either before or after delivery there of, to
contain other goods, or goods subject to a higher rate or otheramount of duty than those of the denomination by which suchpackage or the goods in such package were entered, such personshall be liable for every such offence to a fine ( multa ) equivalent to
three times the amount of duty payable on the goods contained i n
such package or five hundred and eighty-two euro and thirty-fou r
cents (582.34), whichever is the greater, so however that one t hird
of the said amount shall be considered as a civil debt owed andpayable to the Department of Customs, and such package and thegoods therein shall be forfeited.
Goods not entered 
within twenty-one days may be conveyed to government warehouse. 
Amended by:
XL.1940.5;XVI. 1960.3; VI. 1973.2; XIX. 1985.14;XXII. 2011.5.  
Small packages and parcels of goods may be deposited in government warehouse.19. (1) If the importer of any goods does not, within twenty-
one working days after the arrival of the vessel importing the same,
make perfect entry or entry by bill of sight of such goods, or,having made such entry, does not land such goods within suchtwenty-one days, or within such further time as the Commissione r
may direct, any Customs official may convey such goods to agovernment warehouse; and whenever the cargo of any vessel shal l
have been discharged within such twenty-one days or such furthe r
time, with the exception only of a small quantity of goods, any  such
official may forthwith deposit such remaining goods in anygovernment warehouse, and may als o, at any time after the arriv al
of such vessel, remove any small packages or parcels of goodstherefrom and deposit them in any such warehouse, there to rema in
for due entry during the remainder of such twenty-one days orfurther time, except as hereinafter mentioned.
(2) Where any goods are landed but are not cleared from any
wharf, quay, shed or other place of landing within three monthsfrom the date of the arrival of the importing vessel, then,notwithstanding any other provision of law, such goods shall bedeemed, at the expiration of the said period, to be deposited i n a
government warehouse and shall then be liable to be disposed of  as
provided by article 20.
(3) If the importer of any goods deposited in a warehouse
appointed by virtue of the provisions of article 27(1) other th an a
warehouse appointed exclusively for the deposit of goodsbelonging to a specified person, does not within the period offifteen days from such deposit withdraw the same, any Customsofficial may remove such goods and convey them to a governmentwarehouse at the expense of such importer.
(4) If at the expiration of the period of fifteen days mentioned
in sub-article (3), such goods are not withdrawn and are not sodeposited, they shall for the purpose of the payment of store-r ent
                        CUSTOMS  [CAP.  37. 13
fixed by regulations under this Ordinance, be deemed to have be en
deposited in a government warehouse on the expiration of the sa id
period.
Sale of goods if 
uncleared within three months. 
Amended by: 
XVI. 1960.3; XIX.1985.15;XXII. 2011.5.20. (1) If any goods so deposited in a government warehouse
being of a perishable nature, are not cleared forthwith, or, no t being
of a perishable nature, are not cleared within three months aft er
such deposit, or within such further period as the Commissionermay direct, and all charges of removal, freight and warehouse a re
not paid, such goods may be sold, and the produce thereof shall  be
applied to the discharge of - 
(a) any expense incurred in connection with the sale;
(b) the duty leviable on such goods as are sold to be
entered for home use or consumption;
(c) any store-rent due to the Government;
(d) the expense of removal of the goods to the government
warehouse;
(e) the landing and other charges; and 
(f) the freight.
Payment of items 
to be effected in order of priority.(2) Payment of the items listed in sub-article (1)( a) to (f) shall
be effected in the same order of priority therein set out so th at each
item will be paid in preference to the next following item even  if
the proceeds are not sufficient for the payment of one or more of
the items.
(3) Where, however, the goods cannot be sold for a sufficient
sum to discharge the debts due in sub-article (1)( a), (b), (c) and ( d)
the property of such goods shall vest in the Government by way of
settlement of those debts and shall be disposed of as the Minis ter
responsible for customs may direct.
(4) The overplus, if any, after discharging the debts set out i n
sub-article (1)( a) to ( f) shall be paid to the proprietor of the goods
on his application for the same.
Lien for freight 
payable before delivery of goods from government warehouse.21. a Customs official, having the custody of any goods which
have come into his hands under this Ordinance, may refuse deliv ery
thereof from the government warehouse or other place of deposit ,
until proof is given to his satisfaction that the freight due u pon such
goods has been paid.
Goods of a 
combustible or inflammable nature or otherwise objectionable not to be deposited in government warehouse. 
Amended by: 
XL. 1940.5;XVI. 1960.3;XXII. 2011.5.22. (1) No goods of a combustible or inflammable nature, or
which in the opinion of the Commissioner are otherwiseobjectionable, shall be brought into or deposited in a governme nt
warehouse except with the express sanction in writing of theCommissioner.
(2) If any such goods are landed by the officials of customs
under the provisions of this Ordinance, the same may be deposit ed
in any other available place that such officials may deem fit, and
whilst so deposited the same shall be deemed to be in a governm ent
warehouse, and be liable to be dealt with, at the expiration offourteen days, in the same manner as goods of a perishable natu re
 14       CAP. 37. ]                            CUSTOMS
actually deposited in a government warehouse, unless duly clear ed
or warehoused in some approved warehouse in the meantime; andsuch goods shall be charged with such expenses for securing,watching and guarding the same until sold, cleared or warehouse d,
as aforesaid, as the Commissioner shall see fit.
Goods showing 
signs of deterioration.
Added by: 
XIX. 1985.16.
Amended by:
XXXII. 2007.23;XXII. 2011.5.22A. (1) Where any goods are brought into or deposited in a
government warehouse and subsequently show signs ofdeterioration, or may in the opinion of the Commissioner causedamage to other goods or to the building, the Commissioner mayorder that the same be withdrawn therefrom against payment ofduty and all charges due, within such period as may be fixed byhim, and if such goods are not withdrawn within that period the n
the goods shall be destroyed at the expense of their proprietor .
(2) The provisions of sub-article (1) shall apply also to goods
which are regularly warehoused notwithstanding any unexpiredperiod of such warehousing.
If goods remain on 
board importing ship beyond twenty-one days, such ship may be detained for expenses. 
Amended by: 
XL.1940.5: XVI. 1960.3;L.N. 407 of 2007;XXII. 2011.5.23. (1) Whenever any goods shall remain on board any
importing vessel beyond the period of twenty-one days after thearrival of such vessel, or beyond such further period as theCommissioner may allow, such vessel shall be detained by theCommissioner until all expenses of watching or guarding suchgoods beyond twenty-one days or such further time, if any,allowed, as aforesaid, not exceeding fifty-eight cents (0.58) per
diem , and of removing the goods, or any of them, to the
government warehouse, in case the officials shall so remove the m,
are paid.
(2) The like charge per diem  shall be made in respect of any
derelict or other vessel coming, driven or brought into Malta, under
legal process, by stress of weather or for safety, when it isnecessary to station any Customs official in charge, either on board
thereof or otherwise, for the protection of the revenue, so lon g as
the official shall so remain.
Unshipping, 
carrying, etc., of goods to be done by or at the expense of the importer.24. Save as otherwise expressly provided in any other law, the
unshipping, carrying and landing of all goods, and bringing the m to
the proper place for examination and weighing, putting them int o
the scales, opening, unpacking, repacking, bulking, sorting, lo tting,
marking and numbering, where such operations respectively arenecessary or permitted, and removing to and placing them in theproper place of deposit until duly delivered, shall be performe d by
or at the expense of the importer.
Weighing and 
measuring of goods.S. 19 of Ord.VI of l840, incorporated. Substituted by:XIII. 1962.62.
Amended by:
XXXII. 2007.23, 26;XXII. 2011.5.25. The weighing and measuring of dutiable goods for the
purpose of levying the duty thereon or of duty-free goods where  the
importer so requires prior to withdrawal from any shed orwarehouse shall be carried out by a customs weigher or by anyperson appointed by the Co mmissioner for the purpose, at the
expense of the importer, under the supervision of a Customsofficial.
                        CUSTOMS  [CAP.  37. 15
Penalty. 
S. 20 of Ord. VI of 1840, incorporated. 
Amended by: 
XIII. 1979.14; XIII. 1983.5;XIX. 1985.17;XXXII. 2007.23, 27;L.N. 407 of 2007.26. If the licensed weigher or measurer, or any other person
employed by the Government to weigh or measure such goods, orto superintend the weighing or measuring thereof, shall defraud  or
attempt to defraud the Government of any part of any duty payab le
thereon, such weigher or measurer, or such other person shall b e
deprived of his licence or employment, and shall 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 two thousand and threehundred and twenty-nine euro and thirty-seven cents (2,329.37);and if he shall so defraud or attempt to defraud at the instanc e of
the importer, such goods shall be forfeited:
Provided that if such person is a Government employee the
said loss of employment shall only be incurred following discip linary
proceedings taken in terms of any disciplinary regulations appl icable
to such employees.
Approval of 
appointment of warehouses. 
Amended by: 
VII.1911.1,2;L.N. 4 of 1963; XIX. 1985.18;XXXII. 2007.23.27. (1) Independently of any other law, it shall be lawful for
the Minister responsible for customs to approve or appointwarehouses or places of security within Malta, for the warehous ing
of dutiable goods without payment of duty on the first entrythereof; and to direct with what sureties and to what amountsecurity shall be required in respect of any warehouse so appro ved
or appointed as aforesaid, or in respect of any goods depositedtherein or for the security of the duties thereon; and whatdescription of goods, and on what conditions such goods shall b e
allowed to be warehoused therein and to cancel the appointment of
any such warehouse.
(2) Where any goods are deposited in any place approved or
appointed as aforesaid but are not produced at the request of aCustoms official, then the person having the custody of the goo ds
shall, in addition to the payment of store-rent and other charg es, if
any, in respect of those goods an d to any penalty to which he m ay
be liable under the provisions of this Ordinance or of any othe r law,
be liable for the payment of duty due on such goods.
  For the purposes of this sub-article any store-rent due shall  be
calculated up to the date of such request.
(3) It shall also be lawful for the Minister responsible for
customs, in the case of any goods as aforesaid warehoused ingovernment warehouses, to fix and vary, by regulations under th is
Ordinance, the rates chargeable for store-rent as well as, in t he case
of goods lost or destroyed by unavoidable accident in thewarehouse, or of goods warehoused on account of any publicdepartment, to remit or return, the store-rent due or paid ther eon.
(4) The powers vested in the Minister responsible for customs,
under the provisions of the preceding sub-articles may, in likemanner, be exercised with respect to imported free goods, in so  far
as such provisions may be applicable thereto.
 16       CAP. 37. ]                            CUSTOMS
Proper Customs 
official to take account of goods for warehouse. 
Amended by: 
XVI. 1960.3; XIII. 1979.15;XXII. 2011.5.28. (1) Upon the entry and landing of any dutiable goods to be
warehoused, or within such period as the Commissioner may direc t
with respect to the same or any of them, the proper Customsofficial shall, before such goods are warehoused, take an accou nt of
the same, and shall enter in a book kept for that purpose, the name
of the importing vessel and of the person in whose name they ar e
entered, the marks, numbers and general description of the good s,
and the warehouse or place in the warehouse in which the same a re
to be deposited:
  Provided that, where any such goods are entered to be
warehoused for exportation or transhipment only, there shall betaken the number and description only of the packages and marksof all such goods entered to be warehoused for exportation ortranshipment only, unless the Commissioner directs that a fullexamination be made; and when the same are so deposited with th e
authority of such official, he shall certify that the entry andwarehousing of such goods are complete, and such goods shallfrom that time be considered goods duly warehoused.
(2) If any such goods are delivered, withheld or removed from
the proper place of examination before the same have beenexamined and certified by such official, such goods shall bedeemed to be goods not duly entered or warehoused and shall beforfeited.
Commissioner may 
remit duties on warehoused goods lost or destroyed. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.29. If any goods warehoused or entered to be warehoused, or
entered to be delivered from the warehouse, are lost or destroy ed
by unavoidable accident, either on ship board, or in removing,landing, or receiving into the warehouse, or in the warehouse, the
Commissioner may remit or return the duties due or paid thereon .
PART IV
WAREHOUSING OF ARMS, AMMUNITION, EXPLOSIVE 
SUBSTANCES, ETC.
                        CUSTOMS  [CAP.  37. 17
Importation and 
exportation of arms, ammunition, or other utensils of war.S. 30 of Ord.VI of 1840, incorporated. 
Amended by: 
L.N. 4 of 1963: L.N.148 of 1975.30. (1) Arms, ammunition, or other utensils of war, not
required for the Armed Forces of Malta, which shall be importedinto Malta, shall be deposited in bond on the importation there of
and shall not be released from bond (either for exportation, or  for
use within Malta), without a permit from the Minister responsib le
for customs.
Penalty. (2) Arms, ammunition, or other utensils of war which are
imported or which it may be attempted to import against theprovisions of this article, shall be forfeited.
Power of Minister 
responsible for customs.(3) Nevertheless it shall be competent to the Minister
responsible for customs to prohibit or regulate the importation  into
Malta, and the exportation therefrom, of arms, ammunition, orother utensils of war, not required for the Armed Forces of Mal ta.
Provisions relating 
to arms, ammunition, etc., may be made applicable to explosive substances.S. I of Ord. IV of 1885, incorporated. 
Amended by: 
L.N. 4 of 1963.31. It shall also be competent to the Minister responsible for
customs to order, by notice in the Government Gazette, that theprovisions of the last preceding article be made applicable als o to
explosive substances which, in the opinion of the Ministerresponsible for customs, are of such a dangerous nature as to r ender
such order necessary for public safety.
*
Forfeiture of 
explosive substances not duly declared.S. 2 of Ord. IV of 1885, incorporated. 
Amended by: 
L.N. 4 of 1963.32. (1) When any parcel of goods landed from a vessel
arriving in Malta from any place beyond the seas, shall be foun d to
contain any explosive substance, in reference to which the Mini ster
responsible for customs shall have exercised the power vested i n
him under the last preceding article, and the existence of whic h in
such parcel shall not have been expressly declared in the repor t
mentioned in article 6 such substance together with any other g oods
contained in the said parcel or forming part thereof, shall beforfeited, even though the omission of the aforesaid declaratio n
was due to the fact that the master, at the time of the present ation of
the said report, was not aware of the existence of such explosi ve
substance in the parcel aforesaid.
(2) Such forfeiture shall take place ipso jure , without the
necessity of any judicial procedure.
Forfeiture not to 
exempt master from payment of fine.S. 3 of Ord IV of 1885, incorporated .33. Any forfeiture under the provisions contained in the last
preceding article, shall not operate so as to exempt the master  from
the payment of the fine mentioned in article 6, when applicableaccording to the provisions of the said article.
PART V
OPERATIONS ON AND DISPOSAL OF WAREHOUSED GOODS
*See the Explosives Ordinance (Chapter 33).
 18       CAP. 37. ]                            CUSTOMS
Goods in ware-
house may be sorted, repacked, etc. 
Amended by: 
XVI.1960.3;VI. 1961.2;L.N. 4 of 1963;XXII. 2011.5.
Wine or spirits 
may be bottled and samples taken.34. (1) With the sanction of the Commissioner and after such
notice given by the respective importers or owners, at such tim es
and under such regulations as ma y, from time to time, be made b y
the Minister responsible for customs under this Ordinance, it s hall
be lawful in any government or other warehouse to bulk, sort,separate, lot or repack any goods warehoused in such warehouseand to make such alterations therein as may be necessary for th e
preservation, sale, shipment or disposal thereof; and also to d raw
off wine or spirits into bottles or flasks of such size, as theCommissioner may see fit, for consumption in Malta or forexportation; and also to fill up any casks of wine or spirits f rom any
other casks of the same respectively secured in the samewarehouse; and also to take such samples of goods as may beallowed by the Commissioner with or without entry, and with orwithout payment of duty, except as the same may eventuallybecome payable as on a deficiency of the original quantity; and  the
duty on the surplus, if any, remaining after any operation upon  such
goods as may be delivered for use in Malta, shall be immediatel y
paid, and such surplus shall thereupon be delivered for use inMalta.
After repacking 
damaged parts may be destroyed.(2) After such goods have been so separated or repacked, the
Commissioner may, at the request of the importer or owner of su ch
goods, cause or permit any refuse, damage or surplus goodsoccasioned by such separation or repacking, or, at the like req uest,
any goods which may not be worth the duty, to be destroyed, andmay remit the duty payable thereon.
Manufacture, 
processing or assembly of goods in bonded warehouses.(3) The Minister responsible for customs may, subject to the
giving of such security and on such conditions as he may by ord er
prescribe, permit the manufacture, processing or assembly of an y
goods in any warehouse or place of security approved or appoint ed
under article 27(1).
Clearance or 
rewarehousing after one year. 
Amended by: 
XVI. 1960.3; 
L.N. 4 of 1963;XXXIX. 1965.4;XXXIV . 1971.3;XIX. 1985.19;XXII. 2011.5.35. (1) All dutiable goods warehoused in any government or
other warehouse shall be cleared, either for use in Malta or fo r
exportation, at the expiration of one year from the day on whic h the
same were warehoused, unless the owner of such goods is desirou s
of rewarehousing the same; in which case the goods shall beexamined by the proper official and, on their quantities beingascertained, a fresh account in respect of such goods shall be
opened, the old account being closed:
  Provided that where the goods are warehoused in a
government warehouse, rewarehousing may only take place subject
to the rent due being first paid and subject to permission bein g
granted by the Commissioner:
 Provided further that if the owner of the goods desires to
rewarehouse the same according to the account taken at the land ing
thereof, without re-examination, such re-examination may bedispensed with if the Commissioner is satisfied that the same a re
still in the warehouse, that the packages are entire, and that there is
no reason to suspect that there is any undue deficiency.
                        CUSTOMS  [CAP.  37. 19
Goods in 
warehouse not cleared or warehoused, to be sold after one year.
Disposal of 
proceeds.(2) If any goods warehoused as aforesaid in a government
warehouse are not duly cleared, exported or rewarehoused at theexpiration of one year from the previous entry and warehousingthereof, or within such further period as shall be permitted by  the
Commissioner, the same, if worth the duty, shall after one mont h’s
notice to be given to the owner, if known and resident in Malta , or
his agent, if any, or to be published in the Government Gazette  and
in one or more newspapers, giving the marks, numbers, importingvessel and importer’s name, if known, be sold by public auction  or
in any other manner as the Minister responsible for customs maydirect, provided that, if the sale is to be made by public auct ion, the
auctioneer shall, in each particular case, be appointed by the said
Minister, and the proceeds there of shall be applied to the paym ent
of the duties, warehouse rent and charges, and the surplus, if any,
shall be paid to the owner of such goods, if known; but if suchowner cannot be found, such surplus shall be carried to the acc ount
of Government, to abide the claim of such owner on his appearin g
and making good his claim thereto, if such claim is made withinone year from the date of sale.
Goods not worth 
the duty shall be disposed of.(3) If such goods are not worth the duty, then the same, after
one month’s notice as aforesaid, shall be disposed of as theMinister responsible for customs may direct.
PART VI 
TRANSFER OF GOODS IN BOND
Sale or pledge of 
goods in bond. S. 36 of Ord.VI of l840, incorporated. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.36. (1) A sale or pledge of goods in bond, by the person or
persons in whose name such goods are standing in the properCustom House book, shall have the like effect which it would ha ve
under the existing laws, if the seller or pledgor in pursuance of such
sale or pledge, had delivered the goods to the buyer or pledgee ,
provided the sale or pledge be entered by the Commissionerimmediately after the completion thereof, and in accordance wit h
the provisions of sub-article (2).
Book for entering 
such sales or pledges.(2) The Commissioner shall keep a book for entering such sales
or pledges; he shall immediately enter therein any such sale orpledge, on the written application of the seller and buyer, or on the
like application of the pledgor or pledgee; and he shall produc e
such book, upon any demand duly made for the production thereof .
Entry to be 
conclusive evidence of sale or pledge.(3) The entry therein shall be deemed conclusive evidence of
the fact of the sale or pledge, in any judicial proceedingsconcerning the same.
Issue of Custom 
House schedule. S. 
I of Ord. III of l850, incorporated. 
Amended by: 
XVI. 1960.3; XIX. 1985.20;XXII. 2011.5.37. At the request of the importer of any goods which have
been in bond and which are subject to duty, the Commissionershall, after the expiration of twenty-four hours from the day o n
which all such goods shall have been deposited in bond, and unl ess
the same shall have been lawfully attached by means of a garnis hee
order issue and deliver to such importer a Custom House schedul e
in such form or forms as the Minister responsible for customs m ay
 20       CAP. 37. ]                            CUSTOMS
by regulations prescribe, certifying the actual deposit in bond  of
such goods, and the quantity and quality thereof as described i n the
books of the Custom House.
Issue of more than 
one schedule. S. 2 of Ord. III of 1850, incorporated. 
Amended by: 
XVI. I960.3; L.N. 4 of I963.38. It shall be at the option of the importer to obtain from the
Commissioner either one schedule for the whole quantity of thegoods deposited in bond, or separate schedules for differentportions of the said goods: provid ed, in the latter case, the s everal
portions be deposited in bond separately, or be by their naturedistinct: provided also that the portions be not less in quanti ty than
such minimum quantity as the Minister responsible for customsmay by regulations to be posted up in the Custom House for gene ral
information, prescribe in that behalf.
Schedule to 
represent goods. S. 
3 of Ord. III of 1850, incorporated.39. The Custom House schedule shall represent the goods
therein described, and the delivery of such schedule, signed by  the
importer, shall have the same effect as is by law attributed to  the
actual delivery of such goods.
Delivery of goods.
S. 4 of Ord.III of 1850, incorporated. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.40. (1) The Commissioner shall deliver the goods to the
importer or to the person producing to him the original CustomHouse schedule relating to such goods, signed by the said impor ter;
and the Commissioner shall thereupon be discharged from allfurther liability towards any other person whomsoever in respec t of
such goods: unless such goods shall have been lawfully attached ,
before delivery, by means of a garnishee order issued against t he
person producing such Custom House schedule.
(2) In the case of partial delivery of the goods described in th e
Custom House schedule, as provided in article 38, theCommissioner shall endorse on the schedule the quantity deliver ed,
corresponding with the entry in the books of the Custom House,and return the said schedule to the person producing the same.
Doubts as to 
authenticity of signature.S. 5 of Ord. III of 1850, 
incorporated. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.41. (1) If any doubt shall arise as to the authenticity of the
signature of the importer named in the schedule, the Commission er
shall not deliver the goods until the signature shall have beenverified.
(2) If, on account of the death, absence or other incapacity of
the importer, his signature cannot be by him verified, theCommissioner shall not deliver the goods until the said signatu re
shall have been verified by two persons whom he shall deemtrustworthy; and in any such case neither the customs departmen t
nor any of its officials shall be responsible for any error whi ch may
have been incurred respecting such signature.
PART VII
ENTRY OF WAREHOUSED GOODS FOR CONSUMPTION AND OF 
GOODS FOR EXPORTATION
                        CUSTOMS  [CAP.  37. 21
Entry for 
exportation or home use of dutiable goods. 
Amended by: 
XVI. 1960.3; L.N. 4 of 1963;XXII. 2011.5.42. No warehoused dutiable goods shall be taken or delivered
from any government or other warehouse, except upon due entryand under the care of the proper officials, for exportation, or  upon
due entry and payment of the full duties payable thereon for us e in
Malta, except goods duly delivered to be shipped as stores, in such
quantities as the Commissioner may allow, and subject to suchregulations as may, from time to time, be made by the Ministerresponsible for customs under this Ordinance.
Persons clearing 
warehoused goods to deliver bill of entry and pay duties. 
Amended by: 
XVI. I960.3; L.N. 4 of 1963;XXII. 2011.5.Duties to be paid according to landing account except in certain cases.
Duties on certain 
goods to be chargeable on ascertained quantity on delivery, unless deficiency has been caused by improper means.43. Upon the entry of any goods to be cleared from any such
warehouse for use in Malta, the person entering such goods shal l
deliver to the Commissioner a bill of entry and duplicates ther eof,
in like manner and form and containing the same particulars as are
hereinbefore required on the entry of goods to be delivered for  use
in Malta on the landing thereof, as far as the same may beapplicable; and shall, at the same time, pay down the full duti es
payable thereon, not being less in amount than according to theaccount of the quantity taken by the proper official on the fir st
entry and landing thereof, except as to the following goods, vi z:
unmanufactured tobacco, wine, spirits, vinegar, beer and oil inbulk, and such other goods as may, from time to time, be design ated
by the Minister responsible for customs, the duties whereon, wh en
cleared from the warehouse for use in Malta, shall be chargeabl e
upon the quantity of such goods, ascertained by weight, measure  or
strength at the time of actual delivery thereof, unless there i s
reasonable ground to suppose that any portion of the deficiency  or
difference between the weight, measure or strength ascertained on
landing and first examination of any such last mentioned goods and
that ascertained at the time of actual delivery, has been cause d by
illegal or improper means, in which case the Commissioner shallmake such allowance only for loss as he may consider fairly tohave arisen from natural evaporation or other legitimate cause;  and
duty shall be payable on any loss exceeding such allowance.
Goods not to be 
shipped except on proper days and places, nor until entry and clearance. 
Amended by: 
XVI. 1960.3; XI. 1974.5; XIII. 1979.16;XXII. 2011.5.44. (1) No warehoused goods or goods entitled to drawback
on exportation shall be shipped, put off or water-borne to beshipped for exportation, on Satu rdays, Sundays or public holida ys
or, in the case of other days, before seven o’clock in the morn ing or
after five o’clock in the afternoon, except with the specialpermission in writing of the Commissioner, nor from any place n ot
being a wharf or other place duly appointed for such purpose, n or
without the presence or authority of a Customs official, nor be fore
due entry of such goods, nor before due clearance thereof forshipment.
Forfeiture of goods 
shipped for exportation without authority of Commissioner.(2) If any such goods are shipped, put off or water-borne,
except with the authority of the Commissioner and under the car e
of a Customs official, and in such manner, within such time and  by
such roads or ways as such official may permit or direct, suchgoods shall be forfeited.
(3) If any such goods are illegally removed or carried away
from any vehicle, boat, lighter, wharf or other place prior to the
shipment thereof on board the exporting vessel, or from any ves sel,
or vehicle in or on which the same shall have been shipped orladen, the bond given in respect thereof shall be forfeited, an d may
 22       CAP. 37. ]                            CUSTOMS
forthwith be put in suit for the penalty thereof, although the time
prescribed in such bond for the landing of such goods at the pl ace
of destination shall not have expired.
Security for the 
exportation of goods.
Amended by:
XVI. 1960.3; L.N. 4 of 1963; VI. 1973.3;XXII. 2011.5.45. Before any warehoused dutiable goods, or goods entitled to
any drawback of customs on exportation, or goods exportable onl y
under particular rules, regulations or restrictions, are permit ted to
be exported, the exporter or his agent shall deliver to theCommissioner a shipping bill, and give such security by bond asthe Commissioner may require, not exceeding double the amount o f
the duty leviable on such goods, that such goods shall be dulyshipped and exported and, if the Commissioner so requires, that  the
goods shall be landed at the place for which they are enteredoutwards, within such time as the Commissioner may deemreasonable, or be otherwise accounted for to his satisfaction; and
such shipping bill, when certified by the proper officials ofcustoms, shall be the export entry for the goods enumeratedtherein:
General bond.
Notice to be given 
in each case.  Provided that any person who desires to export any such
goods, may, at his option, but subject to such regulations as m ay be
made by the Minister responsible for customs under this Ordinan ce,
give a general bond, with such s ecurity, in such amount and und er
such conditions as the Commissioner may require, in lieu of aseparate bond for each exportation, first delivering in each ca se to
the proper official a notice in such form as the Commissioner m ay
prescribe, containing an account of the particular goods to beexported by him under such general bond in any particular vesse l.
Bill of entry for 
exportation. 
Amended by: 
XVI. 1960.3; L.N. 4 of 1963; XIII. 1979.17;XIII. 1983.5;XIX. 1985.21;L.N. 407 of 2007;XXII. 2011.5.46. (1) The exporter of goods for which no bond is required
shall, within twenty-four hours after the final clearance outwa rds of
the exporting vessel, either by himself or his agent, deliver t o the
Commissioner a bill of entry in such form or forms as the Minis ter
responsible for customs may by regulations prescribe, andcontaining the several particulars indicated in such form or fo rms,
or required thereby, and shall subscribe such bill of entry, an d on
the demand of the Commissioner shall produce the invoices, bill s
of lading and other documents relating to the goods to test theaccuracy of such bill of entry; and, on failure to comply with any of
the foregoing requirements, the exporter or his agent shall for  each
such offence 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
two thousand and three hundred and twenty-nine euro and thirty-seven cents (2,329.37); and if any of the particulars contained  in
any such bill are inaccurate the person subscribing the bill sh all 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 two t housand
and three hundred and twenty-nine euro and thirty-seven cents(2,329.37).
(2) For the purpose of this article, when a vessel calls at Malt a
for the object only of taking in coal for use on the voyage, ev ery
person who ships such coal shall be deemed to be the exporter o f
the coal.
                        CUSTOMS  [CAP.  37. 23
Goods not 
exported to be notified to proper officer. 
Amended by: 
XIII. 1979.18; XIII. 1983.5; XIX. 1985.22;L.N. 407 of 2007.47. If any exporter of goods who shall have delivered a
shipping bill thereof for exportation in any vessel shall fail,  in case
such goods or any of them shall not be duly shipped, to attend the
proper Customs official, within six days after the final cleara nce
outwards of such vessel, either by himself or his agent, and co rrect
such shipping bill, he shall be liable to a fine ( multa ) of not less
than two hundred and thirty-two euro and ninet y-four cents
(232.94)but not exceeding two thousand and three hundred andtwenty-nine euro and thirty-seven cents (2,329.37).
Shipping bill
signed by Commissioner to be the clearance for the goods. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.48. The shipping bill or bills, when filled up and signed by the
exporter or his agent (or the consignee of the vessel) in suchmanner as the Commissioner may require, and countersigned byhim, shall be the clearance for all the goods enumerated therei n.
Minister 
responsible for customs may remit duty on warehoused goods lost or destroyed during delivery or shipment. 
Amended by: 
L.N. 4 of 1963.49. If any goods, duly entered for delivery from the warehouse
for removal or exportation, are lost or destroyed by unavoidabl e
accident, either in the delivery from the warehouse or the ship ping
thereof, the Minister responsible for customs may remit the dut ies
thereon.
PART VIII 
SHIP’S STORES
Order for shipment 
of ship’s stores. 
Amended by:
XVI. 1960.3;XXII. 2011.5.50. (1) The master of every vessel of the burden of forty tons
or upwards departing upon a voyage to parts beyond the seas sha ll,
upon request made by him, and upon such terms and conditions asthe Commissioner may direct, receive from the Commissioner anorder for the shipment of such stores from warehouse as may berequired and allowed by the Commissioner for the use of suchvessel, having regard to the number of the crew and passengers on
board, and the probable duration of the voyage on which suchvessel is about to depart.
Application for the 
shipment of ship’s stores.(2) Every such request shall be made in such form and manner
as the Commissioner shall require, and shall be signed by themaster or owner of the vessel, who shall give bond, in such for m
and manner and in such amount not higher than double the dutypayable on such stores or any of them, as the Commissioner maydirect, that no part thereof shall be relanded in Malta without  leave
of the Commissioner.
Stores for use on 
board ships of war.(3) Upon the request of the captain of any ship of war in
commission, dutiable stores for use on board such ship may beshipped from warehouse, upon such terms and conditions as theCommissioner may direct:
  Provided that such request shall be made in such form and
manner as the Commissioner shall require, and shall by signed b y
the captain or other commissioned officer of such ship:
 Provided further that, in the case of any such ship, the bond
mentioned in sub-article (2) shall not be required.
 24       CAP. 37. ]                            CUSTOMS
Stores content to 
be delivered to proper official. 
Amended by: 
XVI. 1960.3; XXII.1976.4; XIII. 1979.19; XIII. 1983.5; XIX. 1985.23;L.N. 407 of 2007XXII. 2011.5.Cap. 234.
Victualling bill.51. (1) The master, or his agent duly authorized by him in
writing for that purpose, shall deliver to the proper official the
stores content, containing the particulars of such stores, and shall
make out and subscribe thereon, in the presence of the properofficial, a declaration that the contents thereof are true, and  that all
the requirements of the 
Merchant Shipping Act, or, as the case may
be, of any other law respecting outward bound vessels applicabl e to
his vessel, have been complied with, and also an account of thestores so shipped, together with any other stores then already on
board, and the latter, when signed by the aforesaid official an d
countersigned by the Commissioner, shall be the victualling bil l.
(2) No dutiable stores shall be shipped for the use of any
vessel, nor shall any articles taken on board any vessel be dee med
to be stores, except such as are borne upon such victualling bi ll.
Forfeiture of stores 
relanded without the sanction of the Commissioner, and penalty.
Amended by:
XXII. 2011.5.(3) If any such stores are relanded at any place in Malta
without the sanction of the Commissioner, the same shall beforfeited, and the master and the owner of the vessel shall eac h be
liable, to a fine ( multa ) equivalent to the aggregate of the duty
payable on such stores and double the value of such stores, or to a
fine ( multa ) of five hundred and eighty-two euro and thirty-four
cents (582.34) whichever is the greater.
PART IX 
CLEARANCE OUTWARDS
Before clearance, 
master to attend before proper official to answer questions, etc. 
Amended by: 
XXXIX.1965.5; XIX.1985.24.52. Before any vessel, not being a vessel allowed to land goods
without first making a report, is cleared outwards from Malta, the
master or other person authorized by him in writing, shall atte nd
the proper Customs official, and shall answer all such question s as
may be asked of him by such official concerning the vessel, thecargo and the voyage, and shall deliver to such official a cont ent of
such vessel in such form or forms as the Minister responsible f or
customs may by regulations prescribe and containing the severalparticulars required in such form or forms.
Clearance of vessel 
after departure. 
Amended by: 
XXXIX. 1965.5; XI. 1974.6;L.N. 407 of 2007.53. If a vessel allowed to land goods without first making a
report, departs whether with goods shipped on board or in balla st,
and without being cleared as required in the case of other vess els,
the agent of the owner shall, within twenty-four hours of suchdeparture, exclusive of Saturdays, Sundays and public holidays,clear such vessel by delivering a content thereof in the manner  and
form required in the case of other vessels, and generally by do ing
all things in reference to such content, which the masters of o ther
vessels are required to do; and in case of any default, he shal l be
liable to the penalties to which such masters in like case are liable.
Short shipment of 
goods to be notified to proper officer. 
Amended by: 
XIII. I979.20.54. If any goods liable to duty on importation, or taken from
any bonded warehouse to be exported, or entitled to drawback onexportation, or transhipped, which are enumerated in the conten t of
any vessel, are not duly shipped before the departure of suchvessel, such goods shall be forfeited, unless due notice of the  non-
shipment thereof shall be given to the proper Customs official
                        CUSTOMS  [CAP.  37. 25
without any unnecessary delay after such departure, in order th at he
may certify the short shipment thereof.
Unshipment of 
goods already shipped for exportation. 
Amended by:
XVI. 1960.3;XIII. 1979.21;XIII. 1983.5;XIX. 1985.25;L.N. 407 of 2007;XXII. 2011.5. Penalty.55. If any goods which have been duly entered and shipped for
exportation, are at any time thereafter unshipped in any part o f
Malta from any vessel, without the sanction of the Commissioner ,
such goods shall be forfeited, and the master of such vessel an d
every person concerned in such unshipment shall be liable to a fine
(multa ) equivalent to the aggregate of the amount of duty payable
on the goods and double the value of the goods so unshipped orlanded, or to a fine ( multa ) of five hundred and eighty-two euro and
thirty-four cents (582.34) , whichever is the greater.
Goods shipped 
contrary to provisions forfeited. 
Amended by: 
XIII. 1979.22.56. If any goods for which entry before shipment is required
are shipped, put off or water-borne to be shipped, without bein g
duly cleared, or otherwise contrary to the provisions of this o r any
other law, the same shall be forfeited.
Penalty on 
departure without being cleared or being cleared on incorrect information. 
Amended by: 
XIII. 1979.23; XIII. 1983.5. Substituted by: XIX. 1985.26.
Amended by:
L.N. 407 of 2007.57. If any vessel departs from Malta without being duly
cleared, or if in any form of clearance outwards required underarticle 52 information is given which is incorrect in any mater ial
particular, the master, or the agent of the owner by whom the v essel
ought to have been cleared, shall 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 two thousand and three hundred andtwenty-nine euro and thirty-seven cents (2,329.37).
Clearance of 
vessels in ballast. 
Amended by: 
XVI. 1960.3;XXII. 2011.5.58. (1) If any vessel departs in ballast for parts beyond the
seas, not having any goods on board except stores borne upon th e
victualling bill, nor any goods reported inwards for exportatio n in
such vessel, the Commissioner shall, on the application of themaster, clear such vessel in ballast.
Master to answer 
questions.(2) The master of such vessel shall answer to the Commissioner
such questions touching her departure and destination as shall be
asked of him.
Vessels carrying 
passengers.(3) Vessels having only passengers with their baggage on
board, shall be deemed to be in ballast.
PART X
BOARDING OF VESSELS AFTER CLEARANCE
 26       CAP. 37. ]                            CUSTOMS
Officer may board 
ship after clearance. 
Amended by: 
XL. 1940.5;XIII. 1979.24;XIII. 1983.5; XIX. 1985.27;XII. 2001.6;L.N. 407 of 2007.59. (1) Any Customs official may go on board any vessel,
after clearance outwards, within the territorial waters of Malt a and
may demand the vessel’s clearance, and if the master refuses toproduce the same and to answer such questions concerning thevessel, cargo and intended voyage, as may be asked of him, he s hall
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 twothousand and three hundred and twenty-nine euro and thirty-seve n
cents (2,329.37).
Goods on board 
not shown in vessels content.(2) If there are any goods on board not contained in such
vessel’s content or any stores not included in the victualling bill,
such goods or stores shall be forfeited.
Penalty (3) If any goods contained in such content are not on board, the
master shall be liable for every package or parcel of goodscontained in such content and not on board to a fine ( multa )
equivalent to the aggregate of the amount of duty payable on th e
goods contained in such package or parcel and double the value of
such goods, or to a fine ( multa ) of five hundred and twenty-four
euro and eleven cents (524.11), whichever shall be the greater,unless the absence of such package or parcel is satisfactorilyexplained.
(4) If any goods contained in such contents are found to have
been removed from the place where they have been sealed byCustoms or to have been removed or unpacked from their original
packing when taken on board prior to the vessel’s clearanceoutwards, the master shall 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 two thousand and three hundred and twenty-nineeuro and thirty-seven cents (2,329.37).
PART XI 
PREVENTION OF SMUGGLING
OFFENCES AND PENALTIES
Forfeiture of 
smuggled goods. 
Amended by: 
XIII. 1979.25;XXXVI. 1989.2;XXXII. 2007.23.XVI. 2017.9;VII.2018.9.60. ( 1) Save as otherwise expressly provided in any other law - 
(a) if any goods liable to the payment of duties are
unshipped from any ship in Malta, duty not being firstpaid or secured; or
(b) if any prohibited goods or goods the importation of
which is restricted are imported or brought into any part
of Malta; or
(c) if any goods are removed from any ship, quay, wharf,
or other place in Malta previously to the examinationthereof by the proper Customs official or, beingentered to be warehoused, are carried into thewarehouses, except under the care or authority of suchofficial and in such manner, and by such roads orways, and within such time as he may direct; or
                        CUSTOMS  [CAP.  37. 27
(d) if any goods entered to be warehoused, after the
landing thereof, are removed or withdrawn from anyquay, wharf, or other place in Malta, so that nosufficient account is taken thereof by the properCustoms official, or so that the same are not duly
warehoused; or where in any other manner, except in thecase of force majeure , the conveyance of the goods after
landing is not according to the instructions given by theCustoms officials, or
(e) if any goods whatever which have been warehoused or
otherwise secured in Malta, either for consumption inthe same or for exportation, or have been deliveredfrom any warehouse or other place without payment of
duty for removal to any other warehouse or place, areclandestinely or illegally removed from or out of anywarehouse or place of security, or are not dulydelivered at the place to which such goods weredestined to be removed; or
(f) if any goods which are prohibited to be exported are
put on board any vessel with intent to be laden orshipped for exportation, or are brought to any quay,wharf, or other place in Malta in order to be put onboard any vessel for the purpose of being exported; or
(g) if any goods which are prohibited to be exported are
found in any package produced to any Customs officialas containing goods not so prohibited; or
(h) if any goods subject to any duty or restriction in
respect of importation, or which are prohibited to beimported into Malta, are found or discovered eitherbefore or after landing, to be, or to have beenconcealed in any manner on board any vessel, withinthe limits of Malta; or
 
Cap. 337.(i) if any goods imported free of duty by any person as is
mentioned in article 6 of the Import Duties Act, are
sold or disposed of for use or consumption in Maltaand a perfect entry thereof is not made within the termfixed in article 6(3) of the said Act by the person liableto duty thereon in terms of the said article; or
 
Cap. 337.(j) if any goods imported or taken out of bond in terms of
article 17(2)( d)(ii) of the Import Duties Act, are not re-
exported within the time stipulated in accordance withthe same subparagraph; or
(k) if any goods are imported by any person who is
knowingly concerned in any fraudulent evasion orattempt at evasion of any duties of customs, or of thelaws and restrictions of customs, relating toimportation, unshipping, transhipping, landing anddelivery of goods or otherwise contrary to thisOrdinance,
then and in every such case, all such goods shall be forfeited
together with: 
 28       CAP. 37. ]                            CUSTOMS
(i) any other goods which together with them make
up one whole object, even if they are separablein any way or they can be removed or beseparated; and
(ii) any other goods which may be found packed
with them; and
(iii) any other goods used in concealing them.
(2) The forfeiture provided for in this article should never be
understood to mean that an object entering Malta can be split i nto
parts in such a way that at the moment of forfeiture it is in a ny way
different from the way it was when entering Malta.
Goods in excess of 
supplier’s invoice.
Added by:
VI. 1973.4.
Amended by: 
XIII. 1979.26. Substituted by:XXXVI. 1989.3.
Amended by:
XII. 2001.7;L.N. 407 of 2007;XXII. 2011.5.61. (1) If at the time of examination by a Customs official any
goods are found in excess of, or different to, those appearing on the
supplier’s invoice or declared by the importer or his agent, th en,
notwithstanding any other provision of law, such goods found inexcess or such different goods shall be forfeited and -
(a) where the value of the goods so found in excess or
different is one thousand and one hundred and sixty-four euro and sixty-nine cents (1,164.69) or over, suchgoods so forfeited shall be disposed of in such manneras the Minister responsible for customs may direct;and
(b) where the value of the goods so found in excess or
different is less than one thousand and one hundredand sixty-four euro and sixty-nine cents (1,164.69),such goods so forfeited shall be disposed of as theCommissioner may direct.
 Such forfeiture shall be without prejudice to any action which
may be taken against the importer or his agent, or against both , in
virtue of any other provisions of law.
(2) The provisions of sub-article (1) shall not apply where the
competent authority is satisfied that the discrepancy was due t o a
genuine error.
(3) For the purposes of sub-article (2) "competent authority"
means, where the value of the goods found in excess or differen t to
those appearing in the supplier’s invoice or declared by theimporter or his agent:
(a) is one thousand and one hundred and sixty-four euro
and sixty-nine cents (1,164.69) or more, the Ministerresponsible for customs;
(b) is less than one thousand and one hundred and sixty-
four euro and sixty-nine cents (1,164.69), theCommissioner.
(4) Where the determination as to whether any goods are
different to those appearing on the supplier’s invoice or decla red by
the importer or his agent requires scientific analysis or techn ical
expertise, the conclusions reached by customs as to the nature,contents or other characteristics of the goods may only be
                        CUSTOMS  [CAP.  37. 29
impugned in any proceedings if it is shown that such conclusion s
are such that no reasonable person would have reached them.
(5) ( a) Notwithstanding any other provision under this article,
the Commissioner may elect to hand back the forfeitedgoods to the importer upon the latter agreeing to paysuch deposit or deposits to, and as determined by, theCommissioner, pending the assessment by theCommissioner of the actual price to be paid by theimporter for the goods and in such a case the pricepayable for such goods shall not exceed the total sumdeposited by the importer.
(b) Whenever a case is settled in terms of the provisions of
paragraph ( a), the decision by the Commissioner on
the price to be paid for the goods shall be final andconclusive.
Corrections not 
allowed. 
Added by: 
VII. 1993.4.
Amended by:
XII. 2014.8.61A.  Without prejudice to the proviso to paragraph ( m) of
article 62, for the purpose of an offence under this Ordinance,  the
court shall not take into consideration any verbal or writtendeclaration which purports to correct in a material particular a
previous declaration to Customs and which is made when discover y
of the offence is imminent.
Offences and 
penalties.
Amended by:
XLVI. 1935.2;XXXI. 1963.2;XXXIV . 1971.4;X. 1972.2; XIII. 1979.27; XIII. 1983.5;XXXVI. 1989.4;XII. 2001.8;XIII. 2005.14;XXXII. 2007.23;L.N. 407 of 2007;III. 2013.9;XII. 2014.9;XVI. 2017.10;VII. 2018.10.VII.2019.962. Every person who in contravention of this Ordinance -
(a) imports or brings or is concerned in importing or
bringing, into Malta any prohibited goods, or anygoods the importation of which is restricted, contraryto such prohibition or restriction, whether the same beunshipped or not; or
(b) unships, or assists or is otherwise concerned in the
unshipping of any goods which are prohibited, or ofany goods which are restricted and imported contraryto such restriction, or of any goods liable to duty, theduties for which have not been paid or secured; or
(c) delivers, removes or withdraws from any ship, quay,
wharf, or other place, previous to the examinationthereof by the proper Customs official, except underthe authority or care of such official, any goodsimported into Malta, or any goods entered to bewarehoused after the landing thereof, so that nosufficient account is taken thereof by the properofficial, or so that the same are not duly warehoused;or
(d) carries into any government or other warehouse any
goods entered to be warehoused, or to berewarehoused, except with the authority or under thecare of the proper Customs official, and in suchmanner, and by such roads or ways and within suchtime as such official may direct; or
(e) knowingly assists or is otherwise concerned in the
illegal removal or withdrawal of any goods from any
 30       CAP. 37. ]                            CUSTOMS
government or other warehouse or place of security in
which they have been deposited; or
(f) knowingly harbours, keeps or conceals, or knowingly
permits or suffers, or causes or procures to beharboured, kept or concealed, any prohibited,restricted, or uncustomed goods, or any goods whichhave been illegally removed without payment of dutyfrom any government or other warehouse or place ofsecurity in which they have been deposited; or
(g) knowingly acquires possession of any such goods; or 
(h) is in any way knowingly concerned in carrying,
removing, depositing, concealing, or in any mannerdealing with any such goods with intent to defraud theGovernment of any duties thereon, or to evade anyprohibition or restriction of or applicable to suchgoods; or
(i) is in any way knowingly concerned in any fraudulent
evasion or attempt at evasion of any duties of customs,or of the laws and restrictions of customs, relating tothe importation, unshipping, transhipping, landing anddelivery of goods or otherwise contrary to thisOrdinance; or
(j) obstructs any Customs official or other person duly
employed for the prevention of smuggling, in theexecution of his duty or in the seizing of any goods
liable to forfeiture under this Ordinance, or fails to doanything he is requested to do by a Customs officer in theperformance of his duties; or
(k) aids, abets or assists in committing any of the
foregoing offences; or
(l) exports, or attempts to export, or knowingly aids or
abets the exportation of any article the exportation ofwhich is subject to the payment of duty or to anyrestrictions or to the observance of any conditions,without the payment of duty or the observance of anysuch restrictions or conditions; or
(m) makes or gives or submits or is instrumental in the making
or the giving of any declaration, document or informationto the Commissioner, and which to his knowledge is falsein any detail:
Provided that a person who makes an incorrect
declaration and informs the Commissioner in writingabout the said incorrect declaration -
(i) before the Commissioner informs the person that
the particulars of the customs declaration are notcorrect, and
(ii) during the period where it is not yet established,
in the systems relating to the processing ofcustoms declarations, whether manual orelectronic, if control of the goods will be
                        CUSTOMS  [CAP.  37. 31
exercised, or when it is established that such
control is not to be exercised, and
(iii) such information is given to the Commissioner
by not later than ten working days from the dateof release of the goods, and
(iv) such incorrect declaration does not tend to make
the declaration applicable to goods, other thanthose which were originally covered by thedeclaration,
such person shall be deemed not to have committed an
offence under this paragraph; or
Cap. 337.(n) fails within the time stipulated in article 6(3) of the
Import Duties Act, to make a proper entry of any
goods on which he is liable to pay duty in terms ofsub-article (2) of the said article; or
(o) knowingly or negligently registers or presents for the
second time or more a customs declaration of the sameobjects; or
(p)  except where any other law provides otherwise for
this offence, knowingly or negligently fails to performhis duties within the time limit given to him by theCustoms officer or imposed upon him by any Customslegislation, or knowingly or negligently fails to pay theduty or taxes due within the time limit granted to himby any Customs officer or imposed by law; or
(q) knowingly or negligently fails to give to the Customs
official information required by law, or knowingly ornegligently fails to give to the Customs official anydocument or records requested according to law orknowingly or negligently neither places the goods underany Customs procedure nor exports them within the giventime limit; or
(r) knowingly presents an incomplete declaration to the
Commissioner, including when the person is not inpossession of a document which is required with thedeclaration:
Provided that a person who makes an incorrect declaration
and informs the Commissioner in writing about the saidincorrect declaration;
(i)  before the Commissioner informs the person that
the particulars of the customs declaration are notcorrect; and
(ii)  during the period where it is not yet established,
in the systems relating to the processing ofcustoms declarations, whether manual orelectronic, if control of the goods will beexercised, or when it is established that suchcontrol is not to be exercised; and
(iii)  such information is given to the Commissioner
 32       CAP. 37. ]                            CUSTOMS
by not later than ten working days from the date
of release of the goods; and
(iv)   such incorrect declaration does not tend to
make the declaration applicable to goods, otherthan those which were originally covered by thedeclaration,
such person shall be deemed not to have committed an offence
under this paragraph,
Cap. 9.shall, on conviction, for each such offence be liable to a fine
(multa ) equivalent to three times the amount of duty payable on the
goods or five times the amount of the endangered duty, whicheve r is
the lesser, so however that in each case it will not be less th an six
hundred euro (€600), such that one-third of such amount shall b e
considered as a civil debt owed and payable to the Department o f
Customs, or to such fine together with imprisonment for a term not
exceeding three years, and the offender may be either detained or
proceeded against by summons, in the manner and form, and subje ct
to all other provisions laid down in the  Criminal Code :
Provided that: 
Cap. 9.(a) in the case of offences relating to tobacco
mentioned in the First Schedule, on conviction the offender isliable for each such offence to a fine ( multa ) equivalent to
three times the amount of duty payable on the goods or fivetimes the amount of duty endangered, whichever is the lesser,but in each case not less than four thousand euro (€4,000), andsuch that one-third of such amount shall be considered as acivil debt owed and payable to the Department of Customs,together with imprisonment for a term not exceeding threeyears, and the offender may be either detained or proceededagainst by summons, in the manner and form, and subject toall other provisions laid down in the   
Criminal Code ;
(b) where the goods in respect of which the offender
is proceeded against are any of the goods set out in the FirstSchedule, the punishment of imprisonment herein prescribedshall in every case be applied; and
(c) in the case of a second or subsequent conviction
for any offence under this article within a period of twelvemonths from the date of the previous conviction, the offendershall be liable to imprisonment for a term from six months tofour years, in addition to the pecuniary penalties hereinprescribed.
                        CUSTOMS  [CAP.  37. 33
Crime of 
negligence.
Added by:
VII.2019.10.
Amended by:
VIII.2020.7.62A.  It is a duty of every importer to submit a complete and correc t
declaration about his goods to the Customs official. Any person  who:
(a) negligently makes or gives or submits or is
instrumental in the making or the giving of any declaration,document or information to the Customs official which is falsein any detail; or
(b) negligently submits an incomplete declaration to
the Customs official, including when the person is not inpossession of a document which is required with thedeclaration; or
(c) leaves out or mistakenly declares a letter, number,
currency, unit of measure or other similar data elements in hisdeclaration to the Customs official,
shall be deemed to have breached this obligation and committed a
crime of negligence, and shall, on conviction, for each such of fence, be
liable to a fine (multa) equivalent to three times the duty end angered
but not less than three hundred and fifty euro (€350):
S.L. 37.05.Provided that in the circumstances mentioned in paragraph (b)
above, when it is a case of a refund of duty and, or taxes, it shall be
deemed that an offence has not been committed. The refund of du ty
and, or taxes shall be subject to the payment of a fee as provi ded in
the Customs Regulations :
Provided also that in the circumstances mentioned in
paragraphs (a), (b) and (c) above, a person who makes an incorr ect
declaration and informs the Commissioner in writing about the s aid
incorrect declaration:
(a) before the Commissioner informs the person that
the particulars of the customs declaration are not correct; and
(b) during the period where it is not yet known, in
the systems relating to the processing of customs declarations,whether manual or electronic, if there shall be control of thegoods, or when it is established that there shall not be suchcontrol; and
(c) such information is given to the Commissioner
by not later than ten (10) working days from the date of releas e
of the goods; and
(d) such incorrection does not tend to make the
declaration applicable to goods other than those which wereoriginally covered by the declaration,
 such person shall be deemed not to have committed an offence u nder
 34       CAP. 37. ]                            CUSTOMS
this article.
Imposition of 
compromise penalties. 
Added by: 
VI. 1973.5.
Amended by:
XIII. 2005.15;XXXII. 2007.28;L.N. 407 of 2007;XXII. 2011.5;V . 2012.7;III. 2013.10.Substituted by:XII. 2014.10.
Amended by:
XV . 2016.7;XVI. 2017.11;VIII.2020.8.63. (1) Notwithstanding any other provision of this
Ordinance, and without prejudice to any other proceedings towhich the offender may be liable under any other law, in the ca se of
any irregularity in any of the circumstances referred to in thefollowing paragraphs of this sub-article, the Commissioner may,with the concurrence of the person committing the irregularity,impose the penalty hereunder as an alternative to proceedings i n
court:
(a) where the endangered duty does not exceed four
thousand euro (€4,000), the Commissioner may collectthe endangered duty and impose a penalty equivalentto the endangered duty;
(b) in the case where there is no endangered duty but there
exist endangered taxes, the Commissioner may collectthe endangered taxes and impose a penalty equivalentto five per cent (5%) of the difference in the value ofthe goods or, if there is no difference in the value, apenalty equivalent to one per cent (1%) of the value of
the goods, together with a penalty equivalent to theendangered taxes;
Cap. 406.(c) in the case where there is no endangered duty but there
exist endangered taxes in relation to goods entered inMalta by a person who is registered with the V ATDepartment under article 10 of the 
Value Added Tax
Act, and the irregularity consists of a breach of article
62(m) of this Ordinance, the Commissioner may
collect from the offender the endangered taxes andimpose a penalty equivalent to 50% of the endangeredvalue added tax up to a maximum of ten thousand euro
(€10,000), together with a penalty equivalent to theother endangered taxes;
(d) in the case where both duty, of not more than four
thousand euro (€4,000), as well as taxes on the goodsare endangered, the Commissioner may collect theendangered duty as well as the endangered taxes andimpose a penalty equivalent to the endangered dutyand the endangered taxes;
Cap. 406.(e) in the case where there are endangered duty of not more
than four thousand euro (€4,000) as well as endangeredtaxes in relation to goods entered in Malta by a personwho is registered with the V AT Department under article10 of the 
Value Added Tax Act, and the irregularity
consists of a breach of article 62(m) of this Ordinance,the Commissioner may collect from the offender theendangered duty as well as the endangered taxes andimpose a penalty equivalent to the endangered dutytogether with a penalty equivalent to 50% of theendangered value added tax up to a maximum of tenthousand euro (€10,000), together with a penaltyequivalent to the other endangered taxes;
                        CUSTOMS  [CAP.  37. 35
(f) in the case where no other duty or tax on the goods is
due or endangered, and there exists no restriction orprohibition on the importation of the goods, orlimitation or condition on their exportation, theCommissioner may impose a penalty of one hundredeuro (€100);
(g) in the case where no other duty or tax on the goods is
due or endangered, but there exists a restriction orprohibition on the importation of the goods, or thereexists a limitation or condition on their exportation,the Commissioner may impose a penalty of two
hundred euro (€200) or 10% of the value of the goods,upto a maximum of six hundred euro (€600), whichever isthe higher. Where the value of the goods cannot beestablished, the Commissioner may impose a penalty oftwo hundred euro (€200).
(2) In the case where one of the irregularities referred to in t he
Second Schedule to the Ordinance is committed, which irregulari ty
is committed after the 30 April 2013, and the agreement relatin g to
the irregularity referred to in sub-article (1) is entered into , or
where the irregularity was committed before the 30 April 2013 b ut
the agreement relating to such irregularity was entered into af ter
the 30 April 2013, the penalty on the person committing theirregularity -
(a) for the first time over the twelve months immediately
before the date on which the irregularity is committed,shall be equivalent to 25% of the endangered duty andtaxes, as the case may be, or fifty euro (€50)whichever is the higher, and
(b) for the second time over the twelve months
immediately before the date on which the irregularityis committed, shall be equivalent to 50% of theendangered duty and taxes, as the case may be, orseventy-five euro (€75) whichever is the higher, and
(c) for the third time or more over the twelve months
immediately before the date on which the irregularity iscommitted, shall be equivalent to 100% of theendangered duty and taxes, as the case may be, or onehundred euro (€100) whichever is the higher.
(3) For the purposes of this article, when any irregularity lea ds
to loss of duties and the Commissioner would have imposed anexcise duty penalty under the Excise Duty Act, with theconcurrence of the person committing the irregularity, theCommissioner shall not impose another excise duty penalty underthis Ordinance.
(4) For the purposes of this article, the signing of this agree ment
shall also mean that the person is renouncing to any claim he m ay have
against the Commissioner, the State Advocate or the Attorney Ge neral
resulting from the case.
 36       CAP. 37. ]                            CUSTOMS
Extinction of 
criminal liability in certain cases. 
Added by: 
XXXVI. 1989.5.
Amended by:
XXII. 2011.5;III. 2013.11;XII. 2014.11;VIII.2020.9.63A. (1) Notwithstanding any other provision of this
Ordinance, the Commissioner may, only as far as the provisions of
this Ordinance are concerned, and without prejudice to any othe r
proceedings to which the offende r may be liable under any other  law,
enter into an agreement in writing with the offender whereby th e
said offender pays a sum equivalent to the fine ( multa ) that would
be due by way of penalty in accordance with the provisions of t his
Ordinance, and upon the signing of any such agreement by theCommissioner and the offender, all criminal liability of theoffender under this Ordinance, with regard to the offences inrelation to which the agreement has been entered, shall beextinguished:
Cap. 337. Provided that any forfeiture contemplated in the Ordinance
as a consequence to the offence to which the agreement relates,shall notwithstanding such agreement, still take effect unless the
offender elects to pay also to the Commissioner, a sum equivale nt
to the value of the goods forfeited together with any amount of  duty
or levy due thereon. Such value shall be determined in accordan ce
with the provisions of the 
Import Duties Act.
(2) The provisions of sub-article (1) shall apply also in any
case where the offender has been charged before a court in rela tion
to the offence, but before final judgment has been given in the  case:
 Provided that where proceedings before a court have not
been commenced, the sum payable in accordance with anyagreement as contemplated in sub-article (1) shall be reduced b y
ten per centum .
(3) The provisions of sub-article (1) shall not apply in relatio n
to an offence concerning goods mentioned in the First Schedule.
(4) Any sum due in virtue of an agreement entered into in terms
of sub-article (1), shall be due to the Government as a civil d ebt.
The Commissioner shall not enter into an agreement as is referr ed
to in sub-article (1), unless such agreement is accompanied by the
payment of the sum due or a sufficient security for its payment .
(5) For the purposes of this article, the signing of this agree ment
shall also mean that the person is renouncing to any claim he m ay have
against the Commissioner, the State Advocate or the Attorney Ge neral
resulting from the case.
Out of court 
agreement
Added by:
VII.2018.11.63B. In case of an out of court agreement under article 63 and 63A ,
when the law provides for the lowest and the highest amount of the fine
(multa ) that may be so imposed by the Court, the sum that shall be pa id
as a result of that agreement, shall be a sum which is equivale nt to the
said lowest amount increased by half the difference between the  said
lowest and highest amounts.
Vessel and master 
liable for payment of fines. S. 34 of Ord. VI of 1840, incorporated. Substituted by: XIII. 1979.28.64. Where under this Ordinance or any other law relating to
Customs any sum of money is due by the master of a vesselwhether by way of a pecuniary penalty or otherwise, the vessel as
well as the master personally shall be liable for the paymentthereof.
                        CUSTOMS  [CAP.  37. 37
PART XII 
POWERS AND PROCEDURE
Access to systems 
and records.
Added by:
VII.2019.11.
Amended by:
VIII.2020.10.65. (1) Every economic operator shall give access to his
computer systems and all his records to the Commissioner so tha t a
systems based audit can be carried out as and when requested bythe Commissioner.
(2) For the purposes of sub-article (1), the Commissioner may
delegate to any person any right, duty, power and other functio n
vested in him, conferred to him or imposed upon him by thisOrdinance as the Minister may direct in writing:
Provided that the Commissioner may not delegate those
rights, duties, powers and other functions vested in him to anyperson, if that person is not considered by the Commissioner as  a fit
and proper person to exercise those rights, duties, powers and other
functions.
(3) Every person having been so delegated together with all his
employees, shall be bound by the duty of secrecy and confidenti ality of
public officers as provided in the relevant laws, and the perso n and all
his employees shall also be subject to the rules of protection of data
according to the relevant laws.
(4) For the purposes of this article, the term "system based au dit"
means "an audit procedure including auditing of electronic syst ems,
designed to obtain audit evidence as to whether key controls ar e
operating continuously, consistently and effectively as planned  in
preventing, or detecting and correcting, material mis-statement s or
instances of non-compliance throughout the period being audited . This
audit is also conducted through different types of tests of con trols,
such as documentation review, enquiry and confirmation, inspect ion,
observation, recalculation and re-performance".
Application of 
Criminal Code. Cap. 9.
Added by:
VII.2019.1165A. (1) Every offence provided for in this Ordinance shall, to
all legal intents and purposes, be deemed a crime within themeaning of the 
Criminal Code  and, subject to the special provisions
of this Ordinance, be dealt with as such.
Cap. 9. (2) The provisions of the Criminal Code  relating to the
punishment described in that Code as a fine ( multa ) shall apply to
the pecuniary penalties laid down in this Ordinance.
Proceedings for the 
recovery of penalties. Amended 
by: XXXI. 1963.3; X. 1972.3; XIII. 1979.29; VIII. 1990.3. Cap. 9.66. All proceedings for the recovery of any pecuniary penalty
or otherwise under this Ordinance shall be taken before the Cou rt
of Magistrates, and shall be in accordance with the provisions of
the Criminal Code  regulating the procedure before the said court as
a court of criminal judicature and the award and execution of t he
punishments thereby imposed, and shall be subject to appeal asprovided in article 88 and, as regards procedure, as provided b y the
said Code for appeal from the decisions of the said court.
 38       CAP. 37. ]                            CUSTOMS
Delivery to 
Commissioner of goods seized. 
Added by: 
XLI. 1974.2. 
Amended by: 
XIII. 1979.30;XXII. 2011.5.67. Notwithstanding the provisions of any other law, any goods
seized under the provisions of this Ordinance and exhibited in court
during the relative proceedings, shall - 
(a) where on conviction by the Court of Magistrates the
goods seized are to be forfeited and no appeal from theconviction is entered before the expiration of the timeallowed for entering an appeal or any such appeal isabandoned; or
(b) on an appeal entered by the defence or by the
prosecution, where the Court of Appeal confirms theconviction or finds the accused guilty,
become the property of the Government and no application shall be
required to be made to the competent court by the Commissioner to
take possession thereof.
Vessels, vehicles, 
etc., made use of in the importation, etc., of uncustomed goods to be forfeited. 
Amended by: 
XVI. 1960.3; XIII. 1979.31; XIII. 1983.5; XIX. 1985.28;XXXII. 2007.29;L.N. 407 of 2007;XXII. 2011.5;III. 2013.12.68. (1) All vessels, vehicles or other conveyances, together
with all horses and other animals and things knowingly made use  of
in the importation, landing, removal, keeping, concealing orconveyance of any uncustomed or other goods liable to forfeitur e
under this Ordinance shall be forfeited:
 Provided that no vessel shall be liable to forfeiture under
the provisions of this article, unless such vessel is under twohundred and fifty tons burden.
(2) With regard to any vessel of or exceeding two hundred and
fifty tons burden, it shall be lawful for the Commissioner, in any
case in which in his opinion a responsible officer of such vess el is
implicated either actually or by neglect, to take proceedings i n the
manner prescribed by article 66 and subject to appeal as laid d own
in that article, for condemnation of the said vessel in a sum o f
twenty-five thousand euro (€25,000). And for this purpose theCommissioner may require, as to any vessel referred to in this sub-
article, the deposit in his hands of a sum of twenty-five thous and
euro (€25,000) to abide the decision of the court, and in defau lt of
payment of such deposit, the Commissioner may detain suchvessel.
(3) No claim shall be made against the Commissioner for
damages in respect of the payment of any deposit or the detenti on
of any vessel under this article.
Definition of 
"responsible officer".(4) The expression "responsible officer" in this article means
and includes the master, mates and engineers of any vessel, and , in
the case of a vessel carrying a passenger certificate, the purs er or
chief steward.
Definition of 
"neglect".(5) The expression "neglect" includes cases where goods
unowned by any of the crew are discovered in a place or places in
which they could not reasonably have been put if the responsibl e
officers having supervision of such place or places had exercis ed
proper care, at the time of the loading of the ship or subseque ntly.
Definition of 
"burden".(6) The expression "burden" shall mean net registered tonnage.
                        CUSTOMS  [CAP.  37. 39
Ships, etc., liable 
to forfeiture may be seized in any place.
Amended by: 
XVI. 1960.3;XXII. 2011.5;III. 2013.13.69. (1) All ships, goods, vehicles or other conveyances,
together with all horses and other animals and things liable toforfeiture, may be seized in any place, either upon land or wat er, by
any Customs official or Police officer, and ships, goods, vehic les or
other conveyances together with all horses and other animals an d
things so seized shall forthwith be delivered into the care of the
Commissioner or in any other way be securely placed in a placewhere the Commissioner exercises control.
(2) The forfeiture of any ship, vehicle or animal shall be
deemed to include the tackle, apparel and furniture thereof, an d the
forfeiture of any goods shall be deemed to include the package in
which the same are found and all contents thereof.
Examination 
of goods lying under customs control. 
Added by: 
XIX.1985.29.
Amended by:
XXII. 2011.5.69A. (1) The Commissioner may, upon reasonable suspicion,
direct that any packages lying under customs control be opened and
their contents examined for the purpose of ascertaining that th e
provisions of this Ordinance and of any other law relating tocustoms are being complied with.
(2) A reasonable notice of the opening and examination of the
goods shall be given to the consignee, if known, so that he or his
agent may attend.
(3) If the circumstances do not permit that such notice be given
it shall be dispensed with.
(4) The Commissioner shall not, on account of any such
opening or examination, be liable to any action whatsoever.
Officers may stop 
carts, etc., and search for goods. 
Amended by: 
XIII. 1979.32;XIII. 1983.5;L.N. 407 of 2007.70. (1) Any Customs official or Police officer may, upon
reasonable suspicion, stop and examine any cart or otherconveyance, to ascertain whether any smuggled goods arecontained therein; and if no smuggled goods are found, suchofficial or officer shall not, on account of such stoppage andexamination, be liable to any action or prosecution.
(2) Any person driving or conducting such cart or other
conveyance who refuses to stop or allow such examination onbeing so required shall be liable to a fine ( multa ) not exceeding two
hundred and thirty-two euro and ninety-four cents (232.94).
Power of Customs 
official to request 
certain 
information.
Added by:
XIII. 2015.24.70A.  A Customs official may require any person whom such
official has reasonable cause to believe to be guilty of an off ence
under this Ordinance to furnish to such official -
(a) his or her name and surname, address and other
details,
(b) a document of identification, and
(c) all such information in relation to the goods subject to
duty as may be reasonably required by such Customsofficial and which goods are in the possession orprocurement of such person.
 40       CAP. 37. ]                            CUSTOMS
Suspected persons 
Added by:
VII.2018.12.
Amended by:
VII.2018.12;VII.2019.13.
Cap. 9.70B. Where a Customs official has reasonable grounds to
suspect that a person is committing an offence against this Ord inance
and or against its subsidiary legislation, or against any law a nd or its
subsidiary legislation where the Commissioner is empowered to a ct,
then such official may detain such person without a warrant and  as
soon as immediately practicable thereafter, and in any case not  later
than two hours after such detention, place such person in thecustody of an officer of the Police force whereupon such office r of
the Police force shall either release such person or proceed topresent such person before a court and the provisions of the
Criminal Code  relating to arrest shall mutatis mutandis  apply to the
Customs official and the officer of the Police force.
Power of 
Commissioner to demand information.
Added by:
VIII.2020.11.70C.   (1) For the purposes of investigation related to crimes of
contraband, fraud, evasion of tax or duty, money laundering orfinancing of terrorism, in order to fulfil his obligations unde r
customs laws, the Commissioner may, without prejudice to anyobligation of professional secrecy imposed by an explicit provi sion
of the law, demand and collect details of transactions that hav e
taken place, are taking place or which still have to take place , both
if involving the person or entity to which the demand is made a nd if
the said transactions are between third parties, from any perso n or
entity, and every said person or entity shall give to theCommissioner the requested details within the time frameestablished by him. The said obtained details may be used by th e
Commissioner as evidence in proceedings before any court. 
(2) When the Commissioner suspects that the details of
transactions collected could amount to proof of the crimes of m oney
laundering or financing of terrorism, the Commissioner shall pa ss on
the said details to the Financial Intelligence Analysis Unit.
Officers may 
search premises by warrant granted by 
Attorney General 
or magistrate on reasonable cause shown.
Amended by: 
VII. 1911.3; XXXI. 1963.4;XXXII. 2007.30;XXII. 2011.5;VII.2019.13.Cap. 9. 71. (1) If any Customs official or Police officer has
reasonable cause to suspect that any prohibited or uncustomedgoods are harboured, or kept or concealed in any house, buildin g 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 th e
Attorney General or a magistrate, it shall be lawful for the At torney
General or such magistrate, by warrant under his hand, to autho rize
such official or officer to enter and search such house, buildi ng or
other enclosure, and to seize and carry away any prohibited oruncustomed goods found therein:
 Provided that, where any Customs official or Police officer
has reasonable cause to suspect that any prohibited or uncustom ed
goods are harboured, or kept or concealed in any such place asaforesaid and has reasonable cause to apprehend that there isimminent danger that any such goods will be removed orsuppressed, such Customs official, if authorized in that behalf  by
the Commissioner, or such Police officer, if authorized in thatbehalf by the Commissioner of Police may exercise in relation t o
such place as aforesaid, the powers mentioned in this article i n the
same manner as if he were authorized so to do by a warrant issu ed
under this article.
(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
                        CUSTOMS  [CAP.  37. 41
impediment or obstruction to such entry, search or seizure as
aforesaid.
Notice to be given 
to owner of goods seized.
Amended by: 
XVI. 1960.3;L.N. 4 of 1963;X1X.1985.30;XII. 2001.9;XXII. 2011.5.72. (1) Whenever any seizure is made, except in the presence
of the offender or owner, of any things as forfeited under thisOrdinance, the seizing official shall give notice in writing of  such
seizure and of the grounds thereof to the owner of the things s eized,
if known, either by delivering the same to him personally or byletter addressed to him and transmitted by registered post to o r
delivered at his last known place of abode or business in Malta .
Seizures to be 
claimed within thirty days.(2) All seizures made under this Ordinance shall be deemed to
be forfeited as of right, and may be sold or otherwise disposed  of as
the Minister responsible for customs may direct, unless the per son
from whom such seizure has been made, or the owner thereof, orsome person authorized by him, within thirty days from the date  of
seizure, gives notice in writing to the Commissioner, that he c laims
the things so seized or intends to claim them, whereuponproceedings shall, within thirty days from the date upon which such
notice was given, be instituted by the claimant in the competen t
civil court, according to the value of the things seized, in de fault of
which the claim shall be taken to be abandoned.
Perishable goods, 
etc., may be sold. (3) When any thing seized in accordance with this  article is a
ship or vessel or is of a perishable nature or is, in the opini on of the
Commissioner, likely to suffer very substantial loss of value b y the
lapse of time, or consists of a living creature, the same may, by
direction of the Commissioner, be sold, and the proceeds thereo f
retained to abide the results of any claim that may be legally made
in respect thereof and for the purpose of any proceedings takenunder this Ordinance in respect of the seized goods, such proce eds
shall represent and substitute the said seized goods.
(4) Where a seizure made in accordance with this article is
contested in accordance with sub-article (2) thereof, theCommissioner may, at any time, if he sees fit and notwithstandi ng
the pendency of the proceedings wherein the seizure is conteste d,
deliver anything seized to any claimant upon his paying to theCommissioner such sum as the Commissioner thinks proper, notexceeding that which in the opinion of the Commissionerrepresents the value of the thing, including any duty, levy or tax
chargeable thereon, which has not been paid or upon giving to t he
Commissioner such security acceptable to the said Commissionerfor the payment of such sum.  Such sum or such security, as thecase may be, shall be retained to abide the result of any claim  that
may be legally made in respect thereof and shall for the purpos e of
any proceedings taken under this Ordinance in respect of the se ized
goods represent and substitute the said seized goods.
Special court 
proceedings. 
Added by:
XLI. 1974.3. Substituted by: XIII.1979.33.
Amended by:
XXII. 2011.5.73. (1) Where any person desires to sue in any court as a
consequence of, or incidentally to, the seizure of any goods un der
the provisions of this Ordinance, the proceedings shall be inst ituted
by an application.
(2) The application shall, under pain of nullity, state clearly
and concisely the nature of the complaint, the facts out of whi ch the
complaint arises, the reasons why such complaint should be uphe ld,
 42       CAP. 37. ]                            CUSTOMS
and the claim for the release of the goods seized.
(3) The applicant shall attach to the application all such
documents in support of his claim as it may be in his power toproduce, and shall indicate in his application the names of all  the
witnesses he intends to produce stating, in respect of each, th e
proof which he intends to make.
(4) The court shall, without delay, set down the application for
hearing at an early date, which date shall in no case be later than
thirty days from the date of the filing of the application.
(5) The application, and the notice of the date fixed for
hearing, shall be served on the Commissioner without delay, andthe said Commissioner shall file his reply thereto within fifte en
days after the date of the service of the application.
(6) The Commissioner shall, in his reply, state clearly and
concisely whether he agrees to the facts set out in the applica tion,
and the reasons why he objects to the claim; he shall moreover state
in his reply the names of the witnesses in support of his reaso ns and
shall attach thereto all the documents in support thereof.
(7) On the day fixed for the hearing of the application, the
court shall consider the issues of fact and of law as areascertainable only from the application, reply or documents fil ed
by either of the parties, or from the evidence indicated by eit her of
the parties in the application or reply, as the case may be, or  from
the oral pleading of either of the parties.
(8) The court shall hear the application to a conclusion within
five working days from the date fixed for the original hearing of the
application, and no adjournment shall be granted except either with
the consent of both parties or for an exceptional reason to berecorded by the court, and such adjourned date shall not be lat er
than that justified by any such reason.
 
Cap. 12.(9) Saving the preceding provisions of this article, the
provisions of the Code of Organization and Civil Procedure
relating to proceedings before the First Hall of the Civil Cour t shall
apply in relation to any such application.
Compensation for 
goods not liable to forfeiture. 
Amended by:
XVI. 1960.3.Substituted by:XII. 2001.10.
Amended by:
XXII. 2011.5.74. (1) If, where anything is delivered or sold in accordance
with article 72 or is destroyed in accordance with any of theprovisions of this Ordinance or of any other law, it is held inproceedings taken under this Ordinance that the thing was notliable to forfeiture at the time of its seizure, the Commission er
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.
(2) Where the amount to be tendered under sub-article (1)( a),
                        CUSTOMS  [CAP.  37. 43
(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 bee n
paid before its seizure, the Commissioner may deduct so much ofthat amount or security as represents that duty, levy or tax.
(3) If the claimant accepts any amount tendered to him under
sub-article (1), he shall not be entitled to maintain any actio n on
account of the seizure, detention, sale, or destruction of the thing or
of any other matter consequential thereto.
(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 a mount
as the Commissioner and the claimant may agree or, in default o f
agreement, as may be determined by a referee appointed by theCourt of Magistrates upon the application of the Commissioner o r
the claimant, whose decision shall be final and conclusive; and  the
procedure on any reference to a referee shall be such as may bedetermined by the referee or directed by the Court of Magistrat es.
Seizures may be 
restored and punishments remitted by President of Malta. 
Amended by: 
XXXIX. 1965.6;LVIII. 1974.68.75. When any seizure has been made, or any penalty or
forfeiture incurred under this Ordinance, the President of Malt a
may direct the restoration of such seizure, whether condemnatio n
has taken place or not, or waive proceedings, or mitigate or re mit
such penalty or forfeiture, on such terms and conditions as he may
see fit.
Prescription. 
Amended by: 
XVI.1960.3;XXXI. 1963.5. 
Substituted by:
XIX. 1985.31.
Amended by:
XII. 2001.11.XXXII. 2007.31;XXII. 2011.5.76. (1) Any proceedings for any offence against this
Ordinance and any proceedings for the recovery of any pecuniarypenalty or otherwise under this Ordinance shall be instituted b y or
in the name of the Commissioner.
(2) Such proceedings shall be instituted within ten years from
the day of the commission of the offence.
Burden of proof in 
smuggling cases. 
Amended by: 
XXXI.1963.6.77. If, in any claim in respect of any goods seized for non-
payment of duties, or any other cause of forfeiture, or in anyprosecution for the recovery of any pecuniary penalty or otherw ise
under this Ordinance, any dispute arises whether the duties ofcustoms have been paid in respect of such goods, or whether thesame have been lawfully imported or lawfully transhipped orunshipped, or concerning the place from where such goods werebrought, 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.
How value is to be 
ascertained. Substituted by:XIII. 1963.34;XII. 2001.12.Cap. 337.78. In all cases where the value of the goods is relevant for the
determination of any penalty, such value shall, as regardsproceedings in court, be determined in accordance with the rule s
contained in the Third Schedule to the 
Import Duties Act, and the
Annex thereto.
 44       CAP. 37. ]                            CUSTOMS
Signing of entry 
for importation or exportation of goods.
Added by: 
XIII. 1979.35. 
Amended by: 
XIII. 1983.5;L.N. 407 of 2007;L.N. 426 of 2012.79. (1) No person shall sign an entry for the importation or
exportation of goods unless he is the importer or exporter of t he
goods declared on such entry, or unless he is authorised for th e
purpose by the importer or exporter thereof, and, in any such c ase,
such entry shall be signed on behalf of such importer or export er, as
the case may be.
(2) Any person signing an entry for the importation or
exportation of goods, whether in his own name or on behalf of a ny
other person, shall enter thereon his name and address and his legally
valid identification document number.
(3) Any person who signs an entry for the importation or
exportation of goods, not being the importer or exporter thereo f,
without having the authority so to sign shall be guilty of an o ffence
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 euroand 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 bot h
such fine and imprisonment.
PART XIII
GENERAL PROVISIONS
Power of Minister 
responsible for customs to make regulations. 
Amended by: 
L.N. 4 of 1963;XIII. 1979.36;XIII. 1983.5;XXXII. 2007.23;L.N. 407 of 2007.80. (1) It shall be lawful for the Minister responsible for
customs, from time to time, to make, and when made, to alter orrevoke regulations for the workin g of the customs department an d
generally for giving effect to any of the purposes of this Ordi nance.
(2) Any regulations made under sub-article (1) may provide
that any person who contravenes or fails to comply with any ofthose regulations shall be guilty of an offence, and such regul ations
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 o n
any goods in respect of which the offence is committed, whichev er
shall be higher, or to imprisonment for a term not exceeding si x
months, or to both such fine and imprisonment, in respect of an y
conviction.
(3) Where any regulations made under sub-article (1) do not
provide for any punishment, any person who contravenes, or fail s
to comply with, any of those regulations shall be liable, onconviction, to a fine ( multa ) not exceeding four hundred and sixty-
five euro and eighty-seven cents (465.87).
Giving effect to 
reciprocal agree-ments.
Added by:
XII. 2001.13.
Amended by:
XXII. 2011.5.80A. 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 onmatters 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  [CAP.  37. 45
customs may by regulations prescribe, to any
requirements or practice as to the movement of goodsbetween countries; and
(b) give effect to any reciprocal arrangements made with
other customs services for securing, by the exchangeof information or otherwise, the due administration oftheir customs laws and the prevention or detection offraud or evasion.
Power to amend or 
revoke Schedule. 
Added by: 
XXXI. 1963.7.
Amended by:
III. 2013.13.81. The Minister responsible for customs may by regulations
made under this article amend or revoke the Schedules hereto.
Minister may 
prescribe forms.
Added by:
XIX.1985.3281A. (1) The Minister responsible for customs may make
regulations to prescribe the forms to be used in accordance wit h
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.
(2) The revocation or alteration of any forms as provided in
sub-article (1) shall not affect any penalty, forfeiture or pun ishment
incurred before such revocation or alteration.
Power to prohibit 
imports. 
Added by:
IV . 1938.2. 
Amended by: 
XIV .1958.2; XXV . 1962.4; L.N. 4 of 1963;XX. 1963.2;XXXV . 1975.58;XXII. 2011.5;XXXVII. 2016.8.82. (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.
(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 o f
importation or otherwise.
(3) Where the Commissioner has reason to suspect that any
material containing extreme pornographic images has beenimported into Malta in contravention of any regulations made un der
sub-article (1), but so that no other offence against this Ordi nance
is committed in connection with or for the purpose of theimportation thereof, the Commissioner may detain and open and,subject to the provisions of the next following sub-article, wi th the
written authority of the Minister responsible for customs, dest roy
such material.
Cap. 254. (4) The provisions of the Second Schedule to the Post Office
Act shall apply to any printed matter detained under the last
foregoing sub-article, 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 referencesto the Commissioner for Revenue;
(b) the references to the Minister in paragraphs 5 and 7 of
that Schedule shall be construed as if they werereferences to the Minister responsible for customs; and
Cap. 254.(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
 46       CAP. 37. ]                            CUSTOMS
if they were references to the detaining of printed
matter under sub-article (3) and to release fromCustoms respectively.
(5) The provisions of sub-articles (3) and (4) shall be without
prejudice to any seizure, forfeiture, remedy, right of proceedi ng or
penalty established by the other provisions of this Ordinance i n
respect of any article, other than printed matter to which sub- article
(3) applies, imported in contravention of regulations made unde r
sub-article (1).
Regulations to be 
published in the Government Gazette.
Amended by: 
XXV . 1962.4; L.N. 4 of 1963;XXXI. 1963.8;L.N. 46 of 1965.83. Any regulations made by the Minister responsible for
customs under this Ordinance shall be published in the Governme nt
Gazette and shall have the same effect as if they formed part o f this
Ordinance. A copy of such regulations shall, as soon as practic able,
be laid on the Table of the House of Representatives:
 Provided that, in the case of any regulations made under
article 81, if the House of Representatives, within a period oftwenty days, beginning with the day on which any such regulatio ns
are laid before it, resolves that they be annulled, the same sh all
cease to have effect, but without prejudice to anything previou sly
done thereunder or to the making of any new regulations. Inreckoning any period for the purposes of this proviso no accoun t
shall be taken of any time during which the House ofRepresentatives is dissolved or prorogued or during which it isadjourned for more than four days.
Application of 
Ordinance to transhipments.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 i n
transit or for the purpose of transhipment.
Power of President 
of Malta to authorise certain customs officers to exercise the duties of Police officers.
Amended by: 
XXXIX. 1965.6;LVIII. 1974.68;L.N. 148 of 1975.85. (1) It shall be lawful for the President of Malta, by a
notice published in the Government Gazette, to authorize anyCustoms 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 t he
Executive Police.
Oaths. (2) Before any such officer or person shall exercise any of the
functions referred to in sub-article (1), he shall take the oat hs here
following:
(a) I ........................................ do solemnly swear/a ffirm
that I will bear true faith and allegiance to the peopleand the Republic of Malta and its Constitution. (Sohelp me God).
(b) I.............................................do swear that wh ile
holding the office of ( insert description of office ) I
will to the best of my knowledge and ability dischargethe functions of an officer of the Executive Policefaithfully and according to law.
                        CUSTOMS  [CAP.  37. 47
Rewards. 
Amended by: 
XXXIX. 1965.6; LVIII. 1974.68; XIII. 1983.5;L.N. 407 of 2007.86. (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 individ ual,
provided such individual is actually convicted.
(2) The President of Malta may order to be paid, in respect of
any seizure made under this Ordinance, to the person or personsmaking the same and to any person or persons through whoseinformation or means such seizure shall have been made, suchrewards 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 o r
things seized as aforesaid shall be determined in accordance wi th
the provisions of article 78.
Non-applicability 
of article 21 of the Criminal Code, etc. 
Added by:
XIII. 1979.37.Cap. 9. Cap. 446.87. 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.
Right of appeal. 
Added by: 
XIII. 1979.37.
Amended by: 
VIII. 1990.3. Cap. 9.88. Notwithstanding the provisions of the Criminal Code , the
Attorney General shall always have a right of appeal to the Cou rt of
Criminal Appeal from any judgment given by the Court ofMagistrates in respect of criminal proceedings arising out of t he
provisions of this Ordinance.
Added by: 
XXXI. 1963.9. 
Amended by: 
XXX. 1980.2;III. 2013.15.FIRST SCHEDULE 
(Article 62)
1. Tobacco.2. Wines and spirits.3. Firearms.4. Ammunition.
Added by:
III. 2013.16.
Amended by:
XV . 2016.8;XVI. 2017.12.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
 48       CAP. 37. ]                            CUSTOMS
Ordinance.