CUSTOMS g S.L.37.05 1
SUBSIDIARY LEGISLATION 37.05
CUSTOMS REGULATIONS
7th August, 1957
GOVERNMENT NOTICE 486 of 1957, as amended by Government
Notices: 599 of 1957 and 511 of 1958; Ordinance XVI of 1960; Legal
Notices: 23 and 73 of 1961, 27, 31 and 35 of 1963, 42 of 1965, 17, 50, 59
and 75 of 1966, 92 of 1968, 22, 47 and 61 of 1969, 14, 27, 75 and 82 of
1970, 1, 49 and 103 of 1973, 15 and 129 of 1974; Act LVIII of 1974; Legal
Notices: 68, 75 and 119 of 1975, 6 and 75 of 1976, 152 of 1977, 98 and 114
of 1979, 43 of 1980, 118 of 1981 and 44 of 1982; Act XIII of 1983; Legal
Notices: 67 of 1987, 79 of 1988 and 60 of 1989; Act XVII of 1991; and
Legal Notices: 29, 56, 88 and 175 of 1993, 196 of 1995, 95, 104 and 235 of
1997, 8 of 1998, 162 of 1999, 47 and 281 of 2000, and 236 of 2001.
Incorporating also Legal Notice 10 of 1989.
Title.
PART I
Landing and Deposit of Goods in Verandahs
Approved landing 
places
Amended by:
XVI. 1960.3;
LVIII. 1974.68.
2. (1) Approved landing places for goods are those
mentioned in the First Schedule hereto or such other landing places
as the President of Malta may from time to time appoint. Goods,
other than animals landed at a foreign animals wharf or a
quarantine station, shall be conveyed, without delay, direct from
the importing vessel to such approved landing places as the
Comptroller of Customs may in each particular case, direct; no
goods shall be conveyed elsewhere, except with the permission of
the Comptroller of Customs.
(2) ( a ) The Comptroller of Customs may from time to time
give general or special directions as to the manner in
which and the conditions under which goods which
have not been cleared from Customs may be moved
within the limits of any port or Customs airport or
between any such place and any other place.
( b ) Any such directions may require that such goods shall
be carried in such types of vessels, lighters or vehicles
as may be approved by the Comptroller of Customs for
that purpose and under such guard or escort as he may
direct.
Lighters conveying 
goods from 
importing vessels.
Amended by:
XVI. 1960.3;
L.N. 15 of 1974.
3. (1) Lighters conveying goods from the importing vessel on
working days other than Saturdays between the hours of 6.00a.m.
and 6.00p.m. from the 1st April to the 30th September inclusive
and between the hours of 7.00a.m. and 5.00p.m. from the 1st
October to the 31st March inclusive shall, if the Comptroller of
Customs so directs, be escorted to the proper place of landing by an
officer of Customs.
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(2) When, however, the conveyance of goods takes place on
Saturdays, Sundays or other public holidays, or on working days
other than Saturdays between the hours of 6.00p.m. and 6.00a.m.
from the 1st April to the 30th September inclusive and between the
hours of 5.00p.m. and 7.00a.m. from the 1st October to the 31st
March inclusive, then the lighters shall in any case be escorted by
an officer of Customs and the expense connected therewith shall be
paid by the agent of the ship or by the person at whose request the
officer is employed.
Tally of goods 
landed.
Amended by:
L.N. 50 of 1966.
Substituted by;
L.N. 6 of 1976.
Amended by:
XVII. 1991.81.
4. Goods shall be landed without delay at the approved
landing place. An officer of the Customs and a representative of the
Malta Maritime Authority or of its contractor shall keep a joint
tally of goods so landed and such tally shall be deemed to be
sufficient evidence that such goods were discharged into the
custody of the Malta Maritime Authority or of its contractor.
Arrival of goods 
outside normal 
hours.
Amended by:
XVI. 1960.3;
L.N. 15 of 1974.
5. (1) In the following cases -
( a ) when any lighter with any goods from the importing
vessel shall arrive at the approved landing place and
shall remain there, with any unexamined goods on
board, on Saturdays, Sundays or on public holidays,
or, on other days, at any time between the hours of
5.15p.m and 7.45a.m.; or
( b ) where, for any reason, other than that mentioned in
sub-regulation (3) of this regulation, any goods upon
which the duty has not been paid, or which have not
been duly examined and delivered out of Customs
charge, shall remain upon an open quay, on Saturdays,
Sundays or on public holidays, or, on other days, at
any time between the hours of 5.15p.m and 7.45a.m.,
Cap. 37.
then an officer may be appointed by the Comptroller of Customs to
guard such lighters or goods, for revenue purposes, and the expense
of such guarding shall be paid by the agent, in the case of steamers
discharging before report under article 7 of the Customs Ordinance,
or otherwise by the importer of the goods or the person entering the
same.
(2) Where permission has been granted by the Comptroller of
Customs for transit goods to be issued without examination from
verandahs or bonded warehouses and placed on any lighter, he may
appoint an officer to guard such lighter, for revenue purposes, and
the expense of such guarding shall be paid by the person obtaining
such permission.
(3) ( a ) Where motor-cars, machinery or other heavy packages
cannot, in the opinion of the Comptroller of Customs,
be conveniently placed in verandahs, or where any
other goods cannot, for want of room, be placed
therein, then such packages or goods may remain on an
open quay to be indicated by the Comptroller of
Customs, for a period of two clear days from the date
of landing, and the expense for the guarding of such
packages or goods shall be borne by the Government.
CUSTOMS g S.L.37.05 3
Cap. 37.
( b ) On the expiration of the above-mentioned period of
two days, the expense for the guarding of the packages
or goods shall, in the case of steamers discharging
before report under article 7 of the Customs Ordinance,
be borne by the agent and in other cases by the
importer of the goods or the person entering the same.
Cap. 143.
(4) Where cattle is retained between the hours of 4.30p.m. and
7.30a.m. in any customs enclosure for the purposes of article 4(2)
of the Imported Store Cattle (Weighing) Act, an officer or officers
may be appointed by the Comptroller of Customs to guard such
cattle for revenue purposes and the expense for such guarding shall
be paid by the importer of the cattle or the person entering the
same.
Sheds and 
verandahs to be 
kept closed.
Amended by:
L.N. 15 of 1974.
6. The sheds and verandahs in which any unexamined or
uncustomed goods are deposited under these Regulations shall be
kept closed and properly secured, except when required to be
opened for the receipt, examination or delivery of goods; and if any
shed or verandah be required to be opened for any of the foregoing
purposes on Saturdays, Sundays or public holidays, or, on other
days, between the hours of 5.15p.m. and 7.45a.m., the expense of
the attendance of the proper officers shall be borne by the person or
persons at whose request the premises are opened.
Responsibility for 
security of goods.
7. Notwithstanding that goods deposited in the sheds or
verandahs under these Regulations are by law deemed to be on
board the importing vessel, nothing herein contained shall be taken
to relieve any person of the responsibility for the due security of
such goods, these Regulations being framed solely to secure
payment of the full duties upon all goods so deposited.
Damaged goods.
Amended by:
XVI. 1960.3.
8. (1) Any cases, cartons, bags or any other containers of
goods, which are due to be removed to a government warehouse in
terms of regulation 9, or as otherwise required by the Comptroller
of Customs, if found to be damaged, shall be repaired forthwith by
the agent of the importing vessel at the government warehouse.
(2) The agent, before effecting the repairs, shall, moreover,
take due note in writing of the contents and/or shortages of such
damaged cases, cartons, bags or other containers, and deliver a
signed copy of that writing to the officer of Customs.
Goods deposited in 
sheds at airport.
Revoked by:
L.N. 50 of 1966.
Added by
L.N. 103 of 1973.
Amended by:
L.N. 56 of 1993.
9. Goods deposited in the sheds at Malta International Airport
shall be allowed to remain in such sheds for a period of six working
days; if any such goods are not duly withdrawn within the said
period, they may be removed, at the expense of the importer, to a
government warehouse or to any other place of security at the
disposal of the Comptroller of Customs.
Objectionable 
goods.
Amended by:
XVI. 1960.3.
10. Notwithstanding anything in these Regulations, the
Comptroller of Customs may permit lighters having on board grain,
pulse or seeds only or objectionable goods not permitted to be
placed in a verandah, or only goods which have been duly reported
for transhipment, to proceed to the N.W. Basin (known as the
"Menqa") and to lie there for such period as the Comptroller of
Customs may deem necessary or expedient, without any charge
4 g S.L.37.05 CUSTOMS
being incurred by the agent or importer for any guard employed for
revenue purposes.
PART II
Customs Entries
Imported goods. 11. (1) Imported goods shall be described in the relative bills
of entry in accordance with the designation in the import and export
list in the Second Schedule hereto.
(2) Imported goods reported for transhipment shall be
described in the relative bills of entry in accordance with the list of
goods imported for transhipment in the Second Schedule.
Exported goods. 12. Goods of local production to be exported shall be described
in the relative export entries in accordance with the import and
export list in the Second Schedule.
Re-exported 
articles.
13. Where any imported articles are re-exported, the
descriptions approved for the import and export list shall be strictly
adhered to, and the declarations shall be made in every instance on
the approved forms of specifications.
Trade names to be 
given.
14. In order to ensure correct registration of all articles under
their proper headings, the trade names of all articles, except
transhipment goods, shall be given in every instance, together with
the description approved.
Quantity and 
value.
15. (1) In every instance in which any denomination of tare,
weight or measure is shown against the name of an article in the
aforesaid lists, the quantity of such article shall be shown under
that denomination, in addition to the value, which shall in no case
be omitted.
(2) Where a denomination of quantity is not shown against the
article, the value alone is required.
Signature on 
forms.
Amended by:
XVI. 1960.3.
16. Where it is provided that the signature to any customs form
or other customs document shall be witnessed, the Comptroller of
Customs may nevertheless, in his discretion, accept a form the
signature to which is not witnessed.
Certificate of 
origin.
Amended by:
L.N. 75 of 1976.
Substituted by:
L.N. 56 of 1993.
17. (1) All merchandise imported into these Islands in respect
of which admission is claimed under the E.E.C. Rate of Duty
column of the Customs Tariff, shall be accompanied by the
certificate issued in accordance with the provisions of the
Agreement of Association between Malta and the European
Community.
(2) The importer shall, however, declare in all cases on the
proper entry form, the country of origin of the goods and, in the
event of that declaration not being made to the satisfaction of the
Comptroller of Customs, the Comptroller may refuse clearance of
the goods until a certificate of origin is produced.
CUSTOMS g S.L.37.05 5
Computerised 
processing.
Added by:
L.N. 29 of 1993.
18. When completing a bill of entry for computerised
processing, only the approved codes shown in the Fifth, Sixth,
Seventh, Eighth or Ninth Schedule to these Regulations shall be
used, as and where required.
PART III
Passengers’ Baggage
Landing of 
accompanied 
baggage.
Amended by:
XVI. 1960.3;
L.N. 56 of 1993.
19. (1) The accompanied baggage of passengers shall be
landed under the direction of the proper officer of Customs and be
conveyed direct to the place of examination.
(2) It shall not be permissible for visitors at the Customs
House, the Customs Station at the Malta International Airport or at
any other Customs station in Malta, or for any other person not on
official duty and not a passenger, to enter the hall where
passengers’ baggage is examined by the Customs authorities
without the permission of the Comptroller of Customs.
Unshipping, etc., 
of baggage.
20. The unshipping, carrying and landing of baggage, bringing
it up to the proper place for examination, and opening, unpacking
and repacking, when necessary, shall be performed by, or at the
expense of, the importer.
Question to be put 
to passenger.
21. (1) The officer of Customs shall put the following
question to each passenger, before his baggage is examined:
"Have you in your baggage or on your person any
articles liable to duty'"
If the answer is in the affirmative, the passenger shall be
requested to produce these articles. If the passenger enquires what
articles are liable to duty, he is to be handed a copy of the list of
articles not subject to duty, and informed that any article not
enumerated therein is dutiable.
(2) The attention of the passenger shall be drawn to the copy of
these Regulations and of the tariff, which shall be kept posted in
the baggage room.
Channels at 
airport.
Added by:
L.N. 44 of 1982.
Amended by:
XIII. 1983.5;
L.N. 56 of 1993.
22. (1) Passengers arriving by air at Luqa Airport shall choose
to pass through either of two channels:
( a ) a  green  channel intended for passengers having goods
which are not liable to import duty, and for the
purposes of this regulation the expression "goods
which are not liable to import duty" shall be deemed to
include goods for the importation of which free is of
duty, no condition is required by the Tariff to be
complied with, and goods which are not subject to
import prohibitions or restrictions; and
( b ) a  red  channel for other passengers.
(2) Every person passing through the green channel shall be
deemed to have made a declaration for purposes of customs that he
6 g S.L.37.05 CUSTOMS
does not have any goods which are liable to duty or subject to
import prohibition or restriction or the importation thereof free of
duty is subject to a condition which the Tariff requires to be
complied with.
(3) In the case of passengers passing through the green
channel, an officer of Customs may stop any passenger and require
him to open his baggage or other packages for examination and to
submit himself to a search.
(4) If any person passing through the green channel is found to
be in possession of goods, other than goods which are not liable to
import duty, he shall be deemed to have committed an offence and
shall, on conviction, be liable to a fine ( multa ) not exceeding eight
hundred liri or an amount equal to three times the import duty
payable on any goods in respect of which the offence is committed,
whichever shall be higher, or to imprisonment for a term not
exceeding six months, or to both such fine and imprisonment, and
to the forfeiture of such goods.
Opening of 
packages.
23. The officer of Customs may require all or any of the
packages to be opened.
Payment of duty on 
dutiable goods.
Substituted by:
L.N. 1 of 1973.
Amended by:
L.N. 44 of 1982;
XIII. 1983.5;
L.N. 56 of 1993.
Cap. 337.
24. Duty in accordance with the Tariff contained in the First
Schedule to the Import Duties Act shall be paid on any dutiable
goods:
Provided that, in the case of dutiable goods of a non-
commercial nature other than spirits, tobacco or tobacco products,
the value of which does not exceed one hundred liri, the officer of
Customs may, with the concurrence of the passenger to whom the
baggage belongs, apply a flat rate of twenty-five per cent import
duty.
Undeclared 
dutiable goods.
Amended by:
XVI. 1960.3.
25. If any dutiable goods which have not been declared by the
passenger to whom the question prescribed in regulation 21 has
been put, are found in his baggage, the package in which they are
found shall be detained with the whole of its contents, and the
remainder of the baggage of the passenger to whom it belongs shall
be examined, and the matter reported to the Comptroller of
Customs.
Attempted 
smuggling.
26. In any case of attempted smuggling, the goods, together
with the package containing them, are liable to forfeiture, and the
offender is liable to be detained and shall also be liable to a fine.
PART IV
General Bonds
General bond. 27. A general bond covers any number of transactions in lieu
of providing an ordinary bond on each occasion.
Goods exported 
under general 
bond.
28. When goods are exported under a general bond any single
duty shall be debited against the penalty in the register of general
bonds.
CUSTOMS g S.L.37.05 7
Penalty of bond.
greatest liability that may be incurred under the bond. The penalty
may be fixed at the sum named by the person giving the security,
subject to the condition that it must be sufficient to cover the
amount of duty chargeable on the goods likely to be exported
during any one month.
Bond applicable 
only to person 
giving it.
30. A general bond shall cover transactions by the person
giving bond only, and no transactions by any other person or firm
under that bond shall be permitted.
Due notice to be 
given.
Amended by:
XVI. 1960.3.
31. Due notice of each transaction under a general bond shall
be given to the Comptroller of Customs, who shall keep a register
of such transactions, comparison being made by him, from time to
time, of the liabilities incurred and the discharges therefrom, to see
that the duty on the goods outstanding at no time exceeds the
amount for which bond is given.
PART V
Facilities for the Transaction of Mercantile Operations.
§ I
Facilities with reference to articles 7, 9, 10, 11 and 44
and overtime charges
Facilities for 
working cargoes.
Amended by:
XVI. 1960.3;
L.N. 75 of 1976.
Cap. 37.
32. It being provided by the articles above referred to that
goods shall not, without the permission of the Comptroller of
Customs, be unshipped, or landed, or shipped before or after the
hours laid down in the Customs Ordinance, or landed at any places
other than those approved of by the Minister responsible for
customs, the Comptroller of Customs may grant facilities for
working cargoes in accordance with the aforesaid provisions and
for carrying other ancillary transactions on the conditions
hereinafter set forth.
Working cargoes 
before or after 
legal hours.
Amended by:
XVI. 1960.3;
L.N. 15 of 1974;
L.N. 75 of 1976.
Cap. 37.
33. Merchants or others desiring to work cargoes before or
after legal hours, as defined in articles 9 and 10 of the Customs
Ordinance, or on Saturdays, Sundays or public holidays, shall make
application in writing on the approved Customs form (No. 12)
addressed to the Comptroller of Customs, giving the name of the
ship and the nature of the service required, and stating when the
service is required to commence. Every application shall include an
undertaking to pay the expenses incurred.
Attendance outside 
legal hours.
Amended by:
L.N. 75 of 1976.
34. Before or after legal hours, the attendance of the proper
officers for the purpose of the examination and delivery of goods
from a verandah or warehouse, or for any other purpose, may be
obtained upon the written application of the merchant, and upon his
undertaking to defray the charges for the officers’ attendance
according to the rates specified in regulation 43. The merchant may
instead make a deposit sufficient for the purpose.
Staff necessary.
Substituted by:
L.N. 56 of 1993.
35. The Comptroller of Customs shall decide in all cases on the
staff necessary for the proper protection of the revenue, and he
8 g S.L.37.05 CUSTOMS
may, in his discretion, before granting any permission, require the
deposit of a sum sufficient to cover the expenses and the payment
of any amount of arrears due to him for attendance previously
given by officers of the Customs at the request of merchants:
Provided that where such arrears are being contested by the
merchant, the Comptroller of Customs may require the payment of
a deposit equivalent to the amount being contested before granting
permission for service to be given.
No charges.
Amended by:
L.N. 15 of 1974;
L.N. 75 of 1976.
36. Except on Saturdays, Sundays and public holidays, no
charge shall be made in connection with unshipment or shipment
between 6.00a.m and 6.00p.m. from the 1st April to the 30th
September, or between 8.00a.m. and 5.00p.m. from the 1st October
to the 31st March; nor shall any charge be made in connection with
landing at the approved landing places, between 8.00a.m. and
5.00p.m.
Shipping, etc., on 
Saturdays, 
Sundays or public 
holidays.
Amended by:
XVI. 1960.3;
L.N. 15 of 1974;
L.N. 75 of 1976.
37. In the case of shipping, unshipping or landing on
Saturdays, Sundays or public holidays or, on any other day, before
or after the hours mentioned in regulation 36, the applicant shall
pay to the Comptroller, on demand, a charge according to the rates
specified in regulation 43.
Examination of 
passengers’ 
baggage.
Substituted by:
L.N. 75 of 1976.
38. No fee shall be charged for extra attendance in connection
with the examination of baggage accompanied by passengers.
Goods to be landed 
at approved 
landing place.
Amended by:
L.N. 23 of 1961;
L.N. 75 of 1966;
L.N. 92 of 1968;
L.N. 47 of 1969.
Substituted by:
L.N. 27 of 1970.
Amended by:
L.N. 75 of 1970;
L.N. 15 of 1974.
Substituted by:
L.N. 75 of 1976;
L.N. 56 of 1993.
39. (1) No goods shall be landed or examined at any place
other than an approved landing place:
Provided that the Comptroller of Customs may allow goods
to be landed at any place other than an approved landing place
provided such goods are placed in the charge of an officer of the
Customs.
(3) The person on whose behalf goods are landed as provided
under sub-regulation (1) of this regulation shall pay the
Comptroller, on demand, a charge according to the rates specified
below:
( a ) charges for the guarding of containers, trailers and
motor vehicles:
(i) imported for home use:
for the first seven days: Lm1.25,0 per unit per
day or part thereof;
for any period thereafter: Lm1.50,0 per unit per
day or part thereof;
(ii) for transhipment only:
for the first period of thirty days: Lm0.20,0 per
unit per day or part thereof
for the second period of thirty days: Lm0.32,0
per unit per day or part thereof
for the third period of thirty days: Lm0.45,0 per
unit per day or part thereof
CUSTOMS g S.L.37.05 9
for any period thereafter: Lm1.50,0 per unit per
day or part thereof;
( b ) charges for the guarding of other goods:
for the first seven days: Lm2.50,0 per 25 cubic
metres or part thereof per day or part thereof;
for any period thereafter: Lm3.00,0 per 25 cubic
metres or part thereof per day or part thereof.
Examination on 
lighter.
40. If any such goods are brought to an approved landing place
and can conveniently be examined on the lighter to the satisfaction
of the officers, they may, on completion of the entry, be landed
elsewhere without charge, provided that a written request to that
effect has been made on the entry.
Guarding of goods.
Amended by:
L.N. 23 of 1961;
L.N. 73 of 1961;
L.N. 75 of 1976;
L.N. 92 of 1968;
L.N. 47 of 1969.
Substituted by:
L.N. 27 of 1970.
Amended by:
L.N. 75 of 1970.
Substituted by:
L.N. 75 of 1976.
Amended by:
L.N. 235 of 1997.
41. (1) When an officer of the Customs is employed in
guarding goods for revenue purposes as provided under regulation
5(1), (2) or (4) or when the cost for such service is to be borne by
parties other than the Government as provided under sub-regulation
(3) of the same regulation, there shall be paid to the Comptroller,
on demand, a charge according to the rates specified in regulation
43.
(2) The same charge shall be paid to the Comptroller for any
other service not specified under the provisions of these
Regulations and which is performed by any officer of the Customs
at the request of merchants or others.
(3) Whenever the Comptroller directs that an officer of
Customs is to be detailed to watch a vessel, either on board or from
quay, during that vessel’s stay in harbour, for the proper protection
of revenue, there shall be paid to the Comptroller by the ship’s
master or agent, a charge according to the rates specified in
regulation 43.
Refusal of 
application.
Amended by:
L.N. 23 of 1961;
L.N. 31 of 1963;
L.N. 75 of 1976;
L.N. 92 of 1968;
L.N. 47 of 1969.
Substituted by:
L.N. 27 of 1970.
Amended by:
L.N. 75 of 1970.
Substituted by:
L.N. 75 of 1976.
42. The Comptroller may refuse, in his absolute discretion, any
application for the attendance of officers of the Customs.
10 g S.L.37.05 CUSTOMS
Service outside the 
department.
Amended by:
L.N. 23 of 1961;
L.N. 27 of 1963;
L.N. 59 of 1966;
L.N. 75 of 1976;
L.N. 92 of 1968;
L.N. 47 of 1969;
L.N. 27 of 1970;
L.N. 75 of 1970.
Substituted by:
L.N. 75 of 1976.
Amended by:
L.N. 43 of 1980;
L.N. 79 of 1988
L.N. 56 of 1993;
L.N. 235 of 1997;
L.N. 236 of 2001.
43. (1) When any service by an officer of the Customs is
given outside the precincts of the Customs Department or outside
the normal working hours of that department, there shall be paid to
the Comptroller, on demand, by the person at whose request such
service is given a charge equivalent to the overtime calculated at
the rates which the Government from time to time pays to such
officers for similar attendances on overtime, together with an
administrative charge of ten  per centum  calculated on the overall
charge and expenses, if any:
Provided that -
(i) where the duration of such service by an officer
of the Customs is less than two hours, the charge
shall be calculated for two hours;
(ii) when such service is given completely between
20.00 hours of one day and 08.00 hours of the
following day, an additional charge of three liri
shall also be raised; however, when the service
is not given completely between the
aforementioned hours, the additional charge of
three liri shall be payable only when such
service extends into the aforementioned hours
either way by a minimum of two hours;
(iii) when a service is given in Gozo, there shall be
deducted from the total amount payable to the
Comptroller of Customs an amount equivalent to
the charge for two hours overtime calculated as
prescribed in this sub-regulation.
(2) The Comptroller shall display at the Customs Department
and at the branches of the Customs Department the rates at which
the attendance of the officers of the Customs shall be charged under
the provisions of sub-regulation (1) of this regulation.
(3) When raising the charges for the attendance of an officer of
the Customs as provided under sub-regulation (1) of this
regulation, the Comptroller shall specify the manner in which such
charges are calculated.
(4) When the attendance of an officer of the Customs is
required at any place, unless the person requesting such an
attendance provides satisfactory transport -
( a ) when route bus service is available, there shall be
made a charge for transport at the current tariff rates
for such service; and
( b ) whenever the attendance of an officer of Customs is
required within normal working hours and no such
service is available, there shall be made a charge for
transport at the rate of 10c2 per kilometre for the
distance between Custom House, Valletta, and various
localities in Malta as determined by the Comptroller of
Customs and displayed at the Customs Department and
at the branches of the Customs Department:
Provided that, no charges shall be demanded in respect of
CUSTOMS g S.L.37.05 11
all ferry fares between Malta and Gozo, and of kilometres travelled
in Gozo:
Provided further that when attendance by an officer of the
Customs is given outside normal working hours, the charge for
transport shall be calculated as specified in paragraph ( b ) above
with an additional charge one lira and fifty cents, which additional
charge shall be reduced to seventy-five cents whenever attendance
commences or ends during the officer’s on-duty period.
Subsistence 
charge.
Added by:
L.N. 23 of 1961.
Amended by:
L.N. 27 of 1963.
Substituted by:
L.N. 75 of 1976.
Amended by:
L.N. 98 of 1979.
44. Where -
( a ) an officer of the Customs attends to his duties at a
place which is more than five kilometres away from
his station; or
( b ) such duties exceed five hours in duration; or
( c ) there is no route bus service between such place of
duty and his station,
a subsistence charge shall be made at the rates the Government
from time to time pays to such officer for similar attendances.
Charges supersede 
previous charges.
45. The charges hereby authorised shall supersede any charges
previously authorised in respect of the services herein referred to.
§ II
Substituted by:
L.N. 31 of 1963;
L.N. 75 of 1976.
Hours of attendance 
Opening hours.
Amended by:
G.N. 511 of 1958;
L.N. 31 of 1963;
L.N. 61 of 1969.
Substituted by:
L.N. 15 of 1974.
Amended by:
L.N. 75 of 1976;
L.N. 43 of 1980.
46. (1) Custom House . The Custom House shall be open for
the transaction of official business every day throughout the year,
except Saturdays, Sundays and public holidays, as follows:
From 1st October to the 15th June of the next following year:
From 16th June to 30th September of the same year:
On certain half holidays authorised for that purpose by the
Government, the Custom House shall be closed at 1.00p.m.
(2) Customs Department Branches at Parcel Post Offices:
From 1st October to the 15th June of the next following year:
From 16th June to 30th September of the same year:
On certain half holidays authorised by the Government, the
Customs Department Branches at Parcel Post Offices shall be
closed at 1.00p.m.
Mondays to Fridays:  from 7.45a.m. to 12.30p.m.
from 1.15p.m. to 5.15p.m.
Mondays to Fridays:  from 7.30a.m. to 1.30p.m.
Mondays to Fridays:  from 7.45a.m. to 1.00p.m.
from 1.45p.m. to 5.15p.m.
Mondays to Fridays:  from 7.30a.m. to 1.30p.m.
12 g S.L.37.05 CUSTOMS
(3) Sheds, quays, verandahs and warehouses (including
airfreight section at Luqa) . The government sheds, quays and
verandahs shall be open every day except Saturdays, Sundays and
public holidays, as follows:
From 1st October to the 15th June of the next following year:
From 16th June to 30th September of the same year:
On certain half holidays authorised by the Government, the
sheds, quays, verandahs and warehouses (including airfreight
section at Luqa) shall be closed at 1.00p.m.
(4) The cash offices at the Customs Department shall be closed
one half of an hour before the midday break and one hour before
the final closing hour.
PART VI
Operations on Goods in Government Bonded Warehouses
Methylated Spirits.
Amended by:
XVI. 1960.3.
Cap. 89.
47. Spirits of any kind in warehouse may be methylated to
comply with the Methylated Spirits Ordinance, on the following
conditions:
( a ) that an application be made in writing to the
Comptroller of Customs;
( b ) that the rent due on the spirit to be operated upon be
paid before the operation is proceeded with;
( c ) that the ingredients to be mixed be subject to
inspection and, if necessary, tested to satisfy the
Comptroller of Customs that they are sufficient for
complying with the Ordinance;
( d ) that the operation be conducted in the presence of an
officer of Customs;
( e ) that, on completion of the operation, the original
register account be closed and a new account raised for
the methylated spirits; and
( f ) that rent shall accrue at the rate applicable to the new
denomination, if the goods are not cleared within three
days from the date of the operation.
Wines and spirits. 48. Wines and spirits in casks may be bottled in warehouse
under the following conditions, namely:
( a ) that application be made in writing in each instance to
the officer of the warehouse;
( b ) that the warehouse rent due on the goods to be
operated upon be paid prior to the commencement of
Mondays to Fridays:  from 7.45a.m. to 12.15p.m.
from 1.00p.m. to 5.15p.m.
Mondays to Fridays:  from 7.30a.m. to 1.30p.m.
CUSTOMS g S.L.37.05 13
the operation;
( c ) that the operation shall be performed in the presence of
an officer of Customs;
( d ) that the goods operated upon be written off the original
register account and a new account is raised for them;
and
( e ) that rent shall accrue at the rate applicable to the new
denomination, if the goods are not cleared within three
days from the date of the operation.
Tobacco, cigars, 
etc.
Amended by:
XVI.1960.3.
49. The dividing of packages of unmanufactured tobacco and
the unpacking or repacking of manufactured tobacco, cigars and
cigarettes in warehouse may be allowed under the following
conditions:
( a ) application shall be made in writing in each instance to
the officer at the warehouse;
( b ) the operation shall be performed in the presence of an
officer of Customs;
( c ) the dividing or repacking of any package shall be
completed in one operation, after which it shall not be
permissible to sub-divide or re-pack the packages
further, except on the written authority of the
Comptroller of Customs;
( d ) the packages resulting from the operation shall be
properly sealed by the owner thereof to the satisfaction
of the officer of Customs who shall affix to each such
package a Customs seal and label showing the original
marks and numbers and the mark or number given to
the package at the time of the operation, the weight of
tobacco, cigars or cigarettes in each package and the
date of the operation;
( e ) when a package shall have been divided or re-packed
into two or more packages, each package shall be
weighed by a customs weigher at the owner’s expense
and the weight registered on the label to be attached
thereto shall be counter-signed by the customs
weigher;
( f ) the original register account shall be duly noted at the
completion of the operation and an entry shall be made
giving the date of the operation, the number of
packages resulting from the operation and the weight
of each package.
Other operations.
Amended by:
XVI. 1960.3.
50. Any other operation which may legally be performed on
goods in a government warehouse, shall only be carried out with
the sanction of the Comptroller of Customs and upon such terms
and conditions as he in each instance shall direct:
Provided that, where the character or denomination of the
goods shall be changed or where by reason of such operation any
goods are rendered liable to a different rate of warehouse rent, the
warehouse rent on such original packages as are subjected to the
14 g S.L.37.05 CUSTOMS
operation shall first be paid, and a new account shall be opened in
the warehouse register for the goods operated upon, and warehouse
rent thereon, at the applicable rate, shall accrue at the end of three
days after the completion of the operation.
Empty drums. 51. Empty drums shall not be admitted into the government
bonded warehouses. Any empty drums landed from any vessel and
not withdrawn during legal hours on the day of landing shall be
watched by a customs and excise guard at the expense of the agent
of the importing vessel until their withdrawal.
PART VII
Re-bonding of Ships’ Stores 
Re-bonding of 
ships’ stores.
52. In the case of wines or spirits in bottles delivered from
warehouse to be shipped as stores, no portions of any packages
containing such wines or spirits shall be permitted to be re-
warehoused in quantities less than one case.
PART VIIII
Cigarettes for Ships’ Supply
Cigarettes for 
Ships’ Supply.
Amended by:
XVI. 1960.3;
L.N. 22 of 1969;
L.N. 119 of 1975;
L.N. 56 of 1993.
53. (1) For the purpose of drawback or exemption for payment
of duty, no cigarettes shall be shipped as ships’ stores on board
ships unless the words "Duty Free" be printed or stamped in a
conspicuous place on each container immediately enclosing the
cigarettes.
(2) It shall be lawful for the Comptroller of Customs to
establish the specimen of the mark or marks to be applied to
cigarettes or containers of cigarettes in accordance with sub-
regulation (1) of this regulation.
Prohibition of 
trafficking.
54. Cigarettes whether loose or in containers marked in
accordance with regulation 53 shall not be trafficked on shore, and
any quantities of cigarettes so marked that it may be desired to land
from on board ships shall be conveyed to the government bonded
warehouses and entered for warehousing for exportation only.
PART IX
Tariff of Warehouse Rent
Tariff of 
warehouse rent.
55. The rates of chargeable warehouse rent in respect of goods
warehoused in government warehouses shall be those specified in
the Third Schedule hereto.
CUSTOMS g S.L.37.05 15
PART X
Forms
Forms.
Cap. 37.
56. The forms contained in the Fourth Schedule to these
Regulations shall be deemed to be the forms included in the
Schedules to the Customs Ordinance by virtue hereof.
Amended by:
G.N. 599 of 1957;
G.N. 511 of 1958;
L.N. 35 of 1963;
L.N. 42 of 1965;
L.N. 79 of 1975;
L.N. 114 of 1979;
L.N. 118 of 1981;
L.N. 67 of 1987;
L.N. 60 of 1989;
L.N. 56 of 1993;
L.N. 196 of 1995;
L.N. 104 of 1997;
L.N. 8 of 1998.
FIRST SCHEDULE 
Approved Landing Places
1. "Zammit Dock" for the landing of cattle.
2. The government freight shed at the Malta International
Airport.
3. Deep Water Quay at Pinto Wharf, Marsa.
4. Pinto Annex (that is the yard and stores formerly known as
P.S.T.O. (N) Stores).
5. Terminal 1 at Marsaxlokk.
6. Gun Wharf and that part of Crucifix Wharf adjoining it
enclosed by the Customs boundary fence.
7. Customs House quay.
8. Laboratory Wharf.
16 g S.L.37.05 CUSTOMS
Substituted by:
L.N. 68 of 1975;
L.N. 175 of 1993;
L.N. 95 of 1997;
L.N. 281 of 2000.
SECOND SCHEDULE
LIST SHOWING QUANTITIES TO BE ENTERED FOR EACH 
COMMODITY CODE
List showing which denominations of quantity and/or units of measurement, are to
be entered for goods being imported in, or exported from, Malta, depending on their
classification according to the Harmonised System Code. Against each code the net
and gross weight in kilos are to be entered.
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
01 0101.11.00.00-0105.11.19.90 units
0105.11.91.10-0105.11.99.90 units units
0105.12.00.10-0106.00.90.00 units
02 0201.10.00.00-0210.90.90.00
03 0301.10.10.00-0301.99.90.00 units
0302.11.10.00-0307.99.90.00
04 0401.10.10.00-0401.30.99.00 units litres
0402.10.11.00-0402.29.99.00
0402.91.11.00-0402.99.99.00 litres litres
0403.10.11.10
0403.10.11.90 units litres
0403.10.13.10
0403.10.13.90 units litres
0403.10.19.10
0403.10.19.90 units litres
0403.10.31.10
0403.10.31.90 units litres
0403.10.33.10
0403.10.33.90 units litres
0403.10.39.10
0403.10.39.90 units litres
0403.10.51.10
0403.10.51.90 units litres
0403.10.53.10
0403.10.53.90 units litres
0403.10.59.10
0403.10.59.90-0403.10.99.00 units litres
0403.90.11.10 units
0403.90.11.90 units litres
0403.90.13.10 units
0403.90.13.90 units litres
0403.90.19.10 units
0403.90.19.90 units litres
CUSTOMS g S.L.37.05 17
0403.90.31.10 units
0403.90.31.90 units litres
0403.90.33.10 units
0403.90.33.90 units litres
0403.90.39.10 units
0403.90.39.90-0403.90.69.00 units litres
0403.90.71.10 units
0403.90.71.90 units litres
0403.90.73.10 units
0406.90.73.90 units litres
0403.90.79.10 units
0403.90.79.90-0406.90.99.00 units litres
0404.10.02.00-0407.00.30.00 units units
0407.00.90.00-0410.00.00.00 units
05 0501.00.00.00-0505.90.00.10
0505.90.00.90 units
0506.10.00.00-0511.99.80.00
06 0601.10.10.00-0604.99.90.00 units
07 0701.10.00.00-0714.90.90.00
08 0801.11.00.00-0814.00.00.00
09 0901.11.00.00-0910.99.99.00
10 1001.10.00.00-1008.90.90.00
11 1101.00.11.00-1109.00.00.00
12 1201.00.10.00-1214.90.99.00
13 1301.10.00.00-1302.39.00.00
14 1401.10.00.00-1404.90.00.00
15 1501.00.11.00-1507.90.10.00
1507.90.90.00 litres
1508.10.10.00-1512.19.10.00
1512.19.91.00 litres
1512.19.99.00-1517.90.10.00
1517.90.91.00 litres
1517.90.93.00-1522.00.99.00
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
18 g S.L.37.05 CUSTOMS
16 1601.00.10.10
1601.00.10.20 units
1601.00.10.90-1601.00.91.00
1601.00.91.11 units
1601.00.99.19-1601.00.99.90
1602.10.00.00-1602.20.19.00 units
1602.20.90.00
1602.31.11.00-1602.31.30.00 units
1602.31.90.00
1602.31.11.00-1602.39.40.00 units
1602.39.80.00-1602.42.90.00
1602.49.11.00-1602.49.19.00 units
1602.49.30.00-1602.49.90.90
1602.50.10.00-1602.90.10.00 units
1602.90.31.10
1602.90.31.90 units
1602.90.41.10-1603.00.90.00
1604.11.00.00-1604.13.90.00 units
1604.14.11.00
1604.14.16.00-1605.20.99.00 units
1605.30.10.00-1605.30.90.00
1605.40.00.00-1605.90.90.00 units
17 1701.11.10.00-1702.90.99.90
1703.10.00.10-1704.90.99.90 units
18 1801.00.00.00-1806.10.90.00
1806.20.10.00-1806.90.90.00 units
19 1901.10.00.10-1901.90.19.00 units
1901.90.91.10 units litres
1901.90.91.90 units
1901.90.99.10 units litres
1901.90.99.90 litres
1902.11.00.00-1905.90.20.00 litres
19.05 90.30.00 units units
1905.90.40.10-1905.90.55.00 units
1905.90.60.10 units units
1905.90.60.90 units
1905.90.90.10 units units
1905.90.90.90 units
20 2001.10.00.00-2008.99.99.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 19
2009.11.11.00-2009.11.91.99 units litres
2009.11.99.10 litres
2009.11.99.91-2009.20.91.99 units litres
2009.20.99.10 units
2009.20.99.91-2009.40.93.99 units litres
2009.40.99.10 litres
2009.40.99.91-2009.40.99.99 units litres
2009.50.10.10 litres
2009.50.10.90 units litres
2009.50.90.10 litres
2009.50.90.90-2009.60.19.90 units litres
2009.60.51.10 units litres
2009.60.59.10 litres
2009.60.59.91-2009.70.11.00 units litres
2009.70.19.00 litres
2009.70.30.10-2009.80.35.10 units litres
2009.80.35.90 litres
2009.80.36.00-2009.80.38.10 units litres
2009.80.38.90 litres
2009.80.50.10-2009.80.79.19 units litres
2009.80.79.90 litres
2009.80.83.10-2009.80.86.19 units litres
2009.80.86.90 litres
2009.80.88.11-2009.80.89.19 units litres
2009.80.89.00 units
2009.80.95.10-2009.80.99.19 units litres
2009.80.99.90 litres
2009.90.11.00-2009.90.21.10 units litres
2009.90.21.90 litres
2009.90.29.10 units litres
2009.90.29.90 litres
2009.90.31.10-2009.90.51.19 units litres
2009.90.51.90 litres
2009.90.59.11-2009.90.59.19 units litres
2009.90.59.90 litres
2009.90.71.10-2009.90.94.19 units litres
2009.90.94.90 litres
2009.90.95.11-2009.90.96.19 units litres
2009.90.96.90 litres
2009.90.97.11-2009.90.98.19 units litres
2009.90.98.90 litres
21 2101.11.11.00-2102.30.00.00
2103.10.00.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
20 g S.L.37.05 CUSTOMS
2103.20.00.10-2103.20.00.91 units litres
2103.20.00.99 units
2103.30.10.00-2103.90.30.00 units
2103.90.90.10-2103.90.90.20 units litres
2103.90.90.90-2106.90.20.42 units
2106.90.20.44 litres % vol ltr
2106.90.20.46-2106.90.20.48 units litres
2106.90.20.49 litres % vol ltr
2106.90.20.91 units
2106.90.20.92 units litres
2106.90.20.93 units
2106.90.20.95 units litres
2106.90.20.98-2106.90.55.00 units
2106.90.59.10 units litres
2106.90.59.90-2106.90.98.41 units
2106.90.98.42 units litres
2106.90.98.44 units
2106.90.98.46 units litres
2106.90.98.49 units
2106.90.98.91 units litres
2106.90.98.94-2106.90.98.99 units
22 2201.10.11.00 units litres
2201.10.19.10 litres
2201.10.19.90-2201.10.99.00 units litres
2201.90.00.00-2202.10.00.20 litres
2202.10.00.90 units litres
2202.90.10.11-2202.90.10.20 litres
2202.90.10.31-2202.90.10.99 units litres
2202.90.91.11 litres
2202.90.91.12 units litres
2202.90.91.20 litres
2202.90.91.90 units litres
2202.90.95.11 litres
2202.90.95.19 units litres
2202.90.95.20 litres
2202.90.95.90 units litres
2202.90.99.11 litres
2202.90.99.19 units litres
2202.90.99.20-2202.90.99.40 litres
2202.90.99.90 units litres
2203 litres degrees plato/lt
2204.10-2204.21.98.00 units litres
2204.21.99.00 litres % vol ltr
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 21
2204.29.10.00-2204.29.98.90 units litres
2204.29.99.10 litres % vol ltr
2204.29.99.90-2205.10.10.00 units litres
2205.10.90.00 & 2205.90.90.00 litres % vol ltr
2205.90.10.00 units litres
2206.00.10.11-2206.00.31.90 units litres
2206.00.39.11-2206.00.39.12 litres degrees plato/lt
2206.00.39.19 units litres
2206.00.39.91-2206.00.39.92 litres degrees plato/lt
2206.00.39.99-2206.00.51.90 units litres
2206.00.59.10-2206.00.59.90 litres % vol ltr
2206.00.81.10-2206.00.81.90 units litres
2206.00.89.10-2206.00.89.90 litres % vol ltr
22.07 litres % vol ltr
22.08 litres % vol ltr
2209.00.11.00-2209.00.99.00 litres
23 2301.10.00.00-2309.90.97.00
24 2401.10.10.10-2402.10.00.90
2402.20.10.10-2402.20.90.90 pkt x 20 pkt x 20
2402.90.00.11-2402.90.00.19
2402.90.00.21-2402.90.00.29 pkt x 20
2403.10.10.10-2403.10.10.90 units
2403.10.90.10-2403.99.90.99
25 2501.00.10.00-2530.90.95.00
26 2601.11.00.00-2615.90.90.00
2616.10.00.00-2616.90.00.00 grams
2617.10.00.00-2621.00.00.00
27 2701.11.10.00-2709.00.90.00
2710.00.11.00-2710.00.65.00 hectolitres litres
2710.00.66.00-2710.00.68.00 litres
2710.00.71.00-2710.00.78.00
2710.00.81.10 litres
2710.00.81.92-2710.00.81.94 hectolitres litres
2710.00.81.96-2710.00.81.99
2710.00.83.10 litres
2710.00.83.92-2710.00.83.94 hectolitres litres
2710.00.83.96-2710.00.88.00
2710.00.89.00 hectolitres litres
2710.00.92.00-2710.00.97.10
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
22 g S.L.37.05 CUSTOMS
2710.00.97.91 litres
2710.00.97.99-2716.00.00.00
28 2801.10.00.00-2803.00.80.00
2804.10.00.00-2804.21.00.00 cubic mtrs
2804.29.10.00-2804.29.90.00
2804.30.00.00-2804.40.00.00 cubic mtrs
2804.50.10.00-2828.10.00.00
2828.90.00.10 units
2829.11.00.00-2851.00.80.00
29 2901.10.10.00-2942.00.00.00
30 3001.10.10.00-3006.60.90.00 units
31 3101.00.00.00-3105.90.99.00
32 3201.10.00.00-3207.40.10.00 units
3207.40.20.00-3207.40.80.00
3208.10.10.10 units litres
3208.10.10.90 litres
3208.10.90.10-3208.10.90.20 units litres
3208.10.90.90 litres
3208.20.10.10 units litres
3208.20.10.90 litres
3208.20.90.10-3208.20.90.20 units litres
3208.20.90.90 litres
3208.90.11.10 units litres
3208.90.11.90 units
3208.90.13.10 units litres
3208.90.13.90 units
3208.90.19.10 units litres
3208.90.19.90 units
3208.90.91.10-3208.90.91.20 units litres
3208.90.91.90 litres
3208.90.99.10-3208.90.99.20 units litres
3208.90.99.90 litres
3209.10.00.10-3209.10.00.20 units litres
3209.10.00.90 litres
3209.90.00.10-3209.90.00.20 units litres
3209.90.00.90 litres
3210.00.10.10-3210.00.10.20 units litres
3210.00.10.90-3210.00.90.00 litres
3211.00.00.00-3215.90.80.90 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 23
33 3301.11.10.00-3301.90.10.00 litres
3301.90.21.00-3301.90.39.00
3301.90.90.00-3302.10.10.10 litres
3302.10.10.92 litres % vol/litre
3302.10.10.94-3302.10.10.96 units litres
3302.10.10.99 litres % vol/litre
3302.10.21.00
3302.10.29.91 litres
3302.10.29.92 units litres
3302.10.29.93 litres
3302.10.29.95 units litres
3302.10.29.98 litres
3302.10.40.00-3302.10.90.00
3302.90.10.00-3307.90.00.90 units
34 3401.11.00.10-3401.20.90.99 units
3402.11.10.00-3402.19.00.00
3402.20.10.10-3407.00.00.90 units
35 3501.10.10.00-3505.20.90.00
3506.10.00.00-3507.10.00.00 units
3507.90.10.00-3507.90.90.00
36 3601.00.00.00-3606.90.90.00 units
37 3701.10.10.00-3705.90.00.00 units
3706.10.11.00-3706.90.99.00 metres
3707.10.00.00-3707.90.90.00 units
38 3801.10.00.00-3807.00.90.00
3808.10.10.10-3810.90.90.00 units
3811.11.10.00-3811.90.00.00 litres
3812.10.00.00 units
3812.20.10.00-3812.20.90.00
3812.30.20.00-3815.12.00.00 units
3815.19.10.00-3815.90.90.00
3816.00.00.00-3818.00.90.00 units
3819.00.00.00-3820.00.00.00 litres
3823.11.00.00-3823.70.00.00
3824.10.00.00-3824.90.55.00 units
3824.90.61.00-3824.90.64.00
3824.90.65.00-3824.90.70.00 units
3824.90.75.00-3824.90.95.00
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
24 g S.L.37.05 CUSTOMS
39 3901.10.10.00-3912.12.00.00
3912.20.11.00-3912.20.90.00 units
3912.31.00.00-3917.21.91.00
3917.21.99.10 units
3917.21.99.90-3917.22.91.00
3917.22.99.10 units
3917.22.99.90-3917.23.91.00
3917.23.99.10 units
3917.29.12.00-3917.29.91.00
3917.29.99.10-3917.29.99.90 units
3917.31.10.00
3917.31.90.10-3917.31.90.90 units
3917.32.10.00-3917.33.10.00
3917.33.90.10-3917.33.90.90 units
3917.39.12.00-3917.39.91.00
3917.39.99.10-3917.39.99.90 units
3917.40.10.00
3917.40.90.10-3917.40.90.90 units
3918.10.10.10-3918.90.00.99 sq metres
3919.10.11.00-3921.90.90.00
3922.10.00.00-3926.90.99.90 units
40 4001.10.00.00-4008.11.00.00
4008.19.00.10 units
4008.19.00.90-4008.29.10.00
4008.29.90.10 units
4008.29.90.90-4009.50.90.00 metres
4010.11.00.00-4010.29.00.00
4011.10.00.00-4011.30.90.00 units
4011.40.20.00-4011.40.80.00
4011.50.10.00-4012.20.90.00 units
4012.90.20.00-4012.90.30.00
4012.90.90.00-4014.90.90.00 units
4015.11.00.00-4015.19.90.00 pairs
4015.90.00.00-4016.99.88.00 units
4017.00.10.00-4017.00.90.00
41 4101.10.10.00-4103.90.00.00 units
4104.10.10.00-41.09 00.00.00 sq metres
41.10 00.00.00
41.11 00.00.00 sq metres
42 42.01 00.00.00-4206.90.00.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 25
43 4301.10.00.00-43.04 00.00.00 units
44 4401.10.00.00-4403.10.00.00
4403.20.10.00-4403.99.50.00 cubic mtrs
4403.99.98.00-4404.20.00.00
44.05 00.00.00-4406.90.00.00 cubic mtrs
4407.10.15.00
4407.10.31.00 cubic mtrs
4407.10.33.00-4407.10.38.00
4407.10.91.00-4407.10.93.00 cubic mtrs
4407.10.98.00-4407.24.15.00
4407.24.30.00-4407.25.10.00 cubic mtrs
4407.25.30.00
4407.25.50.00-4407.26.10.00 cubic mtrs
4407.26.30.00
4407.26.50.00 cubic mtrs
4407.26.99.00-4407.29.05.00
4407.29.20.00-4407.29.99.00 cubic mtrs
4407.91.15.00
4407.91.31.00-4407.91.90.00 cubic mtrs
4407.92.00.10-4407.92.00.90
4407.99.10.00-4407.99.91.00 cubic mtrs
4407.99.94.00-4408.90.89.00
4409.10.11.00 metres
4409.20.11.00 metres
4409.20.91.00-4410.19.10.00
4410.19.30.00-4410.19.90.90 metres
4410.19.30.00-4410.19.90.00 metres
4410.90.00.00-4411.39.90.00
4411.91.00.00-4411.99.00.00 cubic metres
4412.13.10.00-4412.13.90.00
4412.14.00.00-44.13.00.00.00 cubic metres
4414.00.10.00-4415.20.90.00 units
44.16.00.00.00-44017.00.00
4418.10.10.00-4420.10.19.00 units
4420.90.10.10-4420.90.10.90
4420.90.91.00-4421.90.98.90 units
45 4501.10.00.00-45.02 00.00.00
4503.10.10.00-4504.90.99.00 units
46 4601.10.10.00-4601.10.90.00
4601.20.10.00-4602.10.99.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
26 g S.L.37.05 CUSTOMS
4602.90.00.00
47 4701.00.10.00-4707.90.90.00
48 4801.00.10.00-48.12 00.00.00
4813.10.00.00-4813.20.00.00 units
4813.90.00.00
4814.10.00.00-4814.90.90.00 units
48.15 00.00.00 sq. metres
4816.10.00.00-4823.90.90.00 units
49 4901.10.00.00-4911.99.00.90 units
50 50.01 00.00.00-5006.00.90.00 units
5007.10.00.00-5007.90.90.00 sq. metres
51 5101.11.00.00-5105.40.00.00
5106.10.10.00-51.10 00.00.00 units
5111.11.11.00-51.13 00.00.00 sq. metres
52 5201.00.10.00-52.03 00.00.00
5204.11.00.00-5207.90.00.00 units
5208.11.10.00-5212.25.90.00 sq. metres
53 5301.10.00.00-5305.99.00.00
5306.10.10.00-5308.90.90.00 units
5309.11.10.00-5311.00.90.00 sq. metres
54 5401.10.11.00-5402.39.90.00 units
5402.41.00.00
5402.42.00.00-5406.20.00.00 units
5407.10.00.00-5408.34.00.00 sq. metres
55 5501.10.00.00-55.07 00.00.00
5508.10.11.00-5511.30.00.00 units
5512.11.00.00-5516.94.00.00 sq. metres
56 5601.10.10.11-5601.30.00.00 units
5602.10.11.00-5603.94.90.00 sq. metres
5604.10.00.00-5606.00.99.00 units
5607.10.00.00-5607.90.00.00
5608.11.11.00-5608.19.30.00 units
5608.19.90.00-5608.90.00.00 sq. metres
56.09 00.00.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 27
57 5701.10.10.00-5705.00.90.00 sq. metres
58 5801.10.00.00-5804.30.00.00 sq. metres
58.05 00.00.00 units
5806.10.00.00-5806.40.00.00 metres
5807.10.10.00-5807.90.90.00 units
5808.10.00.00-5808.90.00.00 metres
58.09 00.00.00 sq. metres
5810.10.10.00-5810.99.90.00 metres
58.11 00.00.00 sq. metres
59 5901.10.00.00-5907.00.90.00 sq. metres
59.08 00.00.00 units
5909.00.10.00-59.10 00.00.00 metres
5911.10.00.00-5911.40.00.00 sq. metres
5911.90.10.00-5911.90.90.00 units
60 6001.10.00.00-6002.99.00.00 sq. metres
61 6101.10.10.00-6106.90.90.00 units
6107.11.00.00-6107.19.00.00 units litres
6107.21.00.00-6108.19.00.00 units
6108.21.00.00-6108.29.00.00 units litres
6108.31.10.00-6108.99.90.00 units
6109.10.00.10-6109.10.00.23 units litres
6109.10.00.29 units
6109.90.10.10-6109.90.10.23 units litres
6109.90.10.29 units
6109.90.30.10-6109.90.30.23 units litres
6109.90.30.29 units
6109.90.90.10-6109.90.90.23 units litres
6109.90.90.29-6110.90.90.00 units
6111.10.10.00 pairs
6111.10.90.00 units
6111.20.10.00 pairs
6111.20.90.00 units
6111.30.10.00 pairs
6111.30.90.00-6114.90.00.00 units
6115.11.00.00-6117.90.00.00 pairs
62 6201.11.00.00-6215.90.00.00 units
62.16 00.00.00 pairs
6217.10.00.10-6217.90.00.10 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
28 g S.L.37.05 CUSTOMS
6217.90.00.20 pairs
6217.90.00.30-6217.90.00.90 units
63 6301.10.00.00-63.09 00.00.00 units
6310.10.10.00-6310.90.00.00
64 6401.10.10.00-6406.99.80.00 pairs
65 65.01 00.00.00-65.07 00.00.00 units
66 6601.10.00.00-6603.90.00.00 units
67 67.01 00.00.00
6702.10.00.00-6702.90.00.00 units
67.03 00.00.00
6704.11.00.00-6704.90.00.00 units
68 68.01 00.00.00-6802.10.00.00
6802.21.00.10 sq. metres
6802.21.00.90-6802-22.00.00
6802.23.00.00 sq. metres
6802.29.00.00
6802.91.10.00 units
6802.91.90.10 sq. metres
6802.91.90.90-6802.92.90.00 units
6802.93.10.00-6802.93.90.00 sq. metres
6802.99.10.00-6804.30.00.00 units
6805.10.00.00-6807.90.00.00
6807.90.00.00-6810.11.90.00 units
6810.19.10.10-6810.19.90.90 sq. metres
6810.91.10.00-6810.91.90.00 units
6810.99.00.10-6810.99.00.90 sq. metres
6811.10.00.00
6811.20.11.00-6811.20.80.00 units
6811.30.00.00 metres
6811.90.00.00 units
6812.10.00.00-6812.40.00.00
6812.50.00.00 units
6812.60.00.00-6812.70.00.00
6812.90.10.00-6813.90.90.00 units
6814.10.00.00
6814.90.10.00-6815.99.90.00 units
69 6901.00.10.00-69.06 00.00.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 29
6907.10.00.00-6908.90.99.00 sq. metres
6909.11.00.00-6914.90.90.00 units
70 7001.00.10.00-7002.39.00.00
7003.12.10.10-7005.30.00.00 sq. metres
7006.00.10.00-7007.11.90.00 units
7007.19.10.00-7007.19.80.00 sq. metres
7007.21.10.00-7007.21.99.00 units
7007.29.00.00 sq. metres
7008.00.20.00-7009.10.00.00 units
7009.91.00.10-7009.92.00.10 sq. metres
7009.92.00.90-7016.90.10.00 units
7016.90.80.00
7017.10.00.00-7018.90.90.00 units
7019.11.00.00-7019.19.90.00
7019.31.00.00-7019.51.00.00 sq. metres
7019.52.00.00 units
7019.59.00.00 sq. metres
7019.90.10.00-7020.00.80.00 units
71 7101.10.00.00-7105.10.00.00 carats
7105.90.00.00-7106.91.90.00 grams
7106.92.20.00-7106.92.80.00
71.07 00.00.00-7108.13.10.00 grams
7108.13.80.00
7108.20.00.00-7110.19.10.00 grams
7110.19.80.00
7110.21.00.00-7112.90.00.00 grams
7113.11.00.00-7118.10.90.00 units
7118.90.00.00 grams
72 7201.10.11.00-7229.90.90.00
73 7301.10.00.00-7302.90.90.00
7303.00.10.00-7306.90.00.00 metres
7307.11.10.00-7311.00.99.00 units
7312.10.10.00-7312.10.99.00
7312.90.10.00-7312.90.90.00 units
73.13 00.00.00-7314.50.00.00
7315.11.10.00-7315.12.00.00 metres
7315.19.00.00 units
7315.20.00.00-7315.89.00.00 metres
7315.90.00.00-7326.90.97.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
30 g S.L.37.05 CUSTOMS
74 7401.10.00.00-7410.22.00.00
7411.10.11.00-7411.22.90.00 metres
7411.29.00.00
7412.10.00.00-7412.20.00.00 units
7413.00.10.00-7414.90.00.00
7415.10.00.00-7418.20.00.00 units
7419.10.00.00 metres
7419.91.00.00-7419.99.00.00 units
75 7501.10.00.00-7506.20.00.00
7507.11.00.00-7507.12.00.00 metres
7507.20.00.00-7508.90.00.00 units
76 7601.10.00.00-7607.20.99.00
7608.10.10.00-7608.20.99.00 metres
76.09 00.00.00-76.13 00.00.00 units
7614.10.00.00-7614.90.00.00
7615.11.00.00-7616.10.00.00 units
7616.91.00.00 sq. metres
7616.99.10.00-7616.99.90.00
78 7801.10.00.00-7804.20.00.00
78.05 00.00.00-7806.00.90.00 units
79 7901.11.00.00-79.05 00.00.00
79.06 00.00.00-79.07 00.00.00 units
80 8001.10.00.00-80.05 00.00.00
80.06 00.00.00-80.07 00.00.00 units
81 8101.10.00.00-8101.93.00.00
8101.99.00.00 units
8102.10.00.00-8102.93.00.00
8102.99.00.00 units
8103.10.10.00-8103.10.90.00
8103.90.10.00-8103.90.90.00 units
8104.11.00.00-8105.10.90.00
8105.90.00.00-8106.00.90.00 units
8107.10.10.00-8107.10.90.00
8107.90.00.00 units
8108.10.10.00-8108.10.90.00
8108.90.10.00-8111.00.90.00 units
8112.11.10.00-8112.11.90.00
8112.19.00.00-8112.40.90.00 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 31
8112.91.10.00-8112.91.89.00
8112.99.10.00-8113.00.90.00 units
82 8201.10.00.00-8215.99.90.00 units
83 8301.10.00.00-8306.30.00.00 units
8307.10.10.00-8307.90.90.00 metres
8308.10.00.00-8311.90.00.00 units
84 8401.10.00.00-8485.90.80.00 units
85 8501.10.10.00-8543.90.80.00 units
8544.11.10.00-8544.30.90.00 metres
8544.41.10.00-8544.41.90.00 units
8544.49.20.00-8544.49.80.00 metres
8544.51.10.00-8544.51.90.00 units
8544.59.10.10-8544.70.00.00 metres
8545.11.00.00-8548.90.90.00 units
86 8601.10.00.00-8609.00.90.00 units
87 8701.10.10.00-8703.21.90.20 units
8703.21.90.90 units units
8703.22.10.00-8703.22.90.20 units
8703.22.90.90 units units
8703.23.11.00-8703.23.90.12 units
8703.23.90.19 units units
8703.23.90.91-8703.23.90.92 units
8703.23.90.99 units units
8703.24.10.00-8703.24.90.20 units
8703.24.90.90 units units
8703.31.10.00-8703.31.90.20 units
8703.31.90.90 units units
8703.32.11.00-8703.32.90.12 units
8703.32.90.19 units units
8703.32.90.91-8703.32.90.92 units
8703.32.90.99 units units
8703.33.11.00-8703.33.90.20 units
8703.33.90.90 units units
8703.90.10.00-8704.10.10.11 units
8704.10.10.14 units units
8704.10.10.19-8704.10.10.91 units
8704.10.10.94 units units
8704.10.10.99-8704.10.90.10 units
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
32 g S.L.37.05 CUSTOMS
8704.10.90.91-8704.10.90.99 units units
8704.21.10.00 units
8704.21.31.10-8704.21.31.20 units units
8704.21.31.90 units
8704.21.39.10-8704.21.91.20 units units
8704.21.91.90 units
8704.21.99.10-8704.21.99.90 units units
8704.22.10.00 units
8704.22.91.10 units units
8704.22.91.90 units
8704.22.99.10-8704.22.99.90 units units
8704.23.10.00 units
8704.23.91.10 units units
8704.23.91.90 units
8704.23.99.10-8704.23.99.90 units units
8704.31.10.00 units
8704.31.31.10-8704.31.31.20 units units
8704.31.31.90 units
8704.31.39.10 units units
8704.31.39.20 units
8704.31.39.90-8704.31.91.20 units units
8704.31.91.90 units
8704.31.99.10-8704.31.99.90 units units
8704.32.10.00 units
8704.32.91.10 units units
8704.32.91.90 units
8704.32.99.10-8704.32.99.90 units units
8704.90.00.10-8704.90.00.20 units
8704.90.00.90 units units
8705.10.00.00-8711.10.00.10 units
8711.10.00.90 units units
8711.20.10.00-8711.20.91.10 units
8711.20.91.90 units units
8711.20.93.10 units
8711.20.98.10 units
8711.20.98.90-8711.50.00.00 units units
8711.90.00.00-8716.90.90.00 units
88 8801.10.10.00-8805.20.90.00 units
89 8901.10.10.00-89.08 00.00.00 units
90 9001.10.10.00-9002.90.10.00 units
9002.90.90.00
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
CUSTOMS g S.L.37.05 33
9003.11.00.00-90.33 00.00.00 units
91 9101.11.00.00-9114.90.00.00 units
92 9201.10.10.00-9209.99.80.00 units
93 93.01 00.00.00-93.07 00.00.00 units
94 9401.10.10.00-9404.10.00.00 units
9404.21.10.10-9404.29.90.90 units units
9404.30.10.00-9406.00.90.90 units
95 9501.00.10.00-9504.30.90.00 units
9504.40.00.00 pks
9504.90.10.00-9505.90.00.00 units
9506.11.10.00-9506.11.80.00 pairs
9506.12.00.00-9506.69.90.00 units
9506.70.10.00-9506.70.30.00 pairs
9506.70.90.00-95.08 00.00.00 units
96 9601.10.00.00-96.18 00.00.00 units
97 9701.10.00.00-97.06 00.00.00 units
98 98.01 00.00.00-98.05 00.00.00
CHAPTER HARMONISED
SYSTEM CODE
QUANTITY UNIT OF
MEASUREMENT
34 g S.L.37.05 CUSTOMS
Amended by:
L.N. 14 of 1970;
L.N. 82 of 1970;
L.N. 49 of 1973;
L.N. 98 of 1979;
L.N. 56 of 1993;
L.N. 88 of 1993;
L.N. 235 of 1997.
THIRD SCHEDULE
TARIFF OF WAREHOUSE RENT
ARTICLES RATES
For each month
Articles subject to duty:
Beer .............................. per square 
metre of 
floor area
Lm37 per annum at 
ground floor level or 
Lm32 per annum at 
upper floor or cellar 
level
G in bulk
in bottles
HCider ............................ per square  metre of floor area Lm37 per annum at ground floor level or Lm32 per annum at 
upper floor or cellar 
level
G in store
in fosse H
G 0c,6
0c,4
Wheat ........................... per 220 kilos
G in store
in fosse H
0c,6
Pulse ............................ per 220 kilos 0c,4
Grain manufactured ...... per 80 kilos 1c
Malt .............................. per 80 kilos 1c
Meat (preserved) ........... per 80 kilos 1c,9
G in bulk
in bottles H
0c,4
1c
Oil, as specified in First
Schedule to the Import
Duties Act .... per 20 litres G
Petroleum and petroleum
spirit ........ per 20 litres 0c4
Potatoes ........................ per 80 kilos 1c
Saccharine .................... per kilo 0c,6
CUSTOMS g S.L.37.05 35
Spirits ...........................
per square 
metre of 
floor area
Lm37 per annum at 
ground floor level or 
Lm32 per annum at 
upper floor or cellar 
level
Spirits, methylated and
varnish .....................
Sugar ............................ per 80 kilos 1c
Tobacco (cigars,
cigarettes, snuff,
cavendish and other
manufactured
tobacco)...................
per square 
metre of 
floor area
Lm37 per annum at 
ground floor level or 
Lm32 per annum at 
upper floor or cellar 
level
Unmanufacted tobacco .. per 50 kilos 4c
Vinegar ......................... per 40 litres 1c
Wine ............................. per square 
metre of 
floor area
Lm37 per annum at 
ground floor level or 
Lm32 per annum at 
upper floor or cellar 
level
G
for a first period of
fifteen days or part
thereof .........1.5%
All other dutiable goods
not specified above ..
for a second period of
fifteen days or part
thereof ............3%
for each period of
thirty days or part
thereof ....................5%
Articles not subject to duty:
G in fossein store H 1c1c,5Beans, caravances,chickpeas, lupins,veteches andunenumerated pulse . per 200 kilos G
Carob beans, cotton seed
and unenumerated
seeds .......................
per 80 kilos 0c,6
G in fossein store H 1c
1c,3
Barley, Indian corn,
saggina, and inferior
grains ...................... per 200 kilos G
Tin plates ...................... per box 0c,8
Cocoa, coffee and tea .... ad valorem ½   per cent
36 g S.L.37.05 CUSTOMS
G
for a first period of
fifteen days or part
thereof .........1.5%
All other goods not
subject to duty and
not specified above ..
ad valorem
for a second period of
fifteen days or part
thereof ............3%
for each period of
thirty days or part
thereof ....................5%
RENT ON GOODS LODGED IN CUSTOM HOUSE WAREHOUSES FOR EXPORTATION 
ONLY
When the value of the goods is known  1% every month
G 1c,7 per package or bag  for the first monthWhen the value of the goods is not known  2c per package or bag for  the second month
2c,9 per package or bag 
for every subsequent 
period of fourteen days 
or part thereof.
l. Rent shall be payable before delivery of the goods: provided that in the case of
transfer of the ownership of the goods stored in a customs warehouse the store rent accrued in
respect of such goods up to the date of transfer shall be paid before the transfer is entered in
the books of customs warehouse.
2. Packages different from, and quantities greater or less than, those specified in the
above tariff shall be charged in proportion to the rates chargeable on the quantities and
packages specified therein.
3. ( a ) In the case of beer, cider, spirits, tobacco (cigars, cigarettes, snuff, cavendish
and other manufactured tobacco), and wine, store-rent charges shall be payable
three months in advance calculated on the basis of floor area allocated to the
importer.
( b ) Stacking heights shall be determined by the Comptroller as demanded by the
ceiling height and location of the particular storage area, as well as by the
relevant safety factors and storage usage.
( c ) No refunds of store-rent shall be effected on any part of the floor area vacated
before the expiration of the three months.
( d ) No releases from warehouse consignments shall be allowed unless store-rent
due in accordance with the provisions of this Schedule has been duly paid.
( e ) Importers desirous of increasing the floor area allocated to them shall give
fifteen days’ advance notice to the Comptroller.
( f ) Importers desirous of vacating a part of the floor area allocated to them shall
give one month’s advance notice to the Comptroller before the expiration of the
current paid-up three-month period.
( g ) The Comptroller shall retain the right to allocate available storage area as he
deems fit and proper in the circumstances and to take all necessary steps to
maximise the use of all available storage area in the bonded stores.
( h ) The importer shall be responsible to withdraw from bond and destroy at his
expense any goods which may have become unmarketable or unfit for human
consumption, when so directed to do, and within the time given by the
Comptroller.
4. The rates for a whole period of fifteen days, thirty days or one month, as the case
may be, in accordance with the provisions of this Schedule, shall be charged for the first
period or part thereof. In the computation of the last period, the three days immediately
following such period shall be allowed free, but any number of days exceeding such three
days shall be charged as a whole period.
CUSTOMS g S.L.37.05 37
5.  In the computation and collection of store-rent, the Comptroller may round up or
down the amount of store-rent chargeable to the nearest lira, subject to a minimum of one
lira.
6. The expression "bottle" includes any receptacle immediately enclosing the liquid of
a capacity not exceeding nine litres.
7. Damaged goods given in alms to charitable institutions or goods destroyed by the
owner thereof when in bond, shall pay half the rate mentioned in the Schedule.
8. Goods removed to a warehouse under regulation 8 and withdrawn within four clear
days of their removal shall be allowed free of any rent.
9. In the case of goods not lodged in a customs warehouse for exportation, the
appropriate exportation rate shall start to apply only when a written application to export
goods has been submitted to the Customs Department.
38 g S.L.37.05 CUSTOMS
FOURTH SCHEDULE
FORMS
Amended by:
L.N. 17 of 1966;
L.N. 129 of 1974;
L.N. 152 of 1977;
L.N. 29 of 1993;
L.N. 175 of 1993;
L.N. 95 of 1997;
L.N. 162 of 1999;
L.N. 47 of 2000;
L.N. 281 o f 2000.
CUSTOMS g S.L.37.05 39
40 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 41
42 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 43
44 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 45
46 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 47
48 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 49
50 g S.L.37.05 CUSTOMS
FORM No. 38
FORM OF CERTIFICATE OF ORIGIN
I (1) ........................................ of the firm ....................... of (2) .........................
*manufacturers/*suppliers of the goods enumerated in the invoice amounting to .......
(have the authority to make and sign this certificate on behalf of the aforesaid
*manufacturers/*suppliers and that I) (3) have the means of knowing and do hereby
certify as follows:
( a ) that every article mentioned in the said invoice has been *wholly/*partially
produced or manufactured in (4) .....................................
( b ) as regards those articles only partially produced or manufactured in any
country:
That the final process or processes of manufacture have been performed in
(4) ....................................
(1) Here insert manager or chief  clerk as the case may be.
(2) Here insert name of city or country.
(3) The words in brackets should be omitted when the manufacturers or suppliers themselves sign
the certificate.
(4) Here insert the name of country.
* Delete as necessary.
CUSTOMS g S.L.37.05 51
52 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 53
54 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 55
56 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 57
58 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 59
60 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 61
62 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 63
64 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 65
66 g S.L.37.05 CUSTOMS
FORM 12
CUSTOMS g S.L.37.05 67
68 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 69
70 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 71
72 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 73
74 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 75
76 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 77
78 g S.L.37.05 CUSTOMS
CUSTOMS g S.L.37.05 79
80 g S.L.37.05 CUSTOMS
REGIME AND PROCEDURE CODES
1. REGIME CODES
E1 Outright Exportation.
E2 Temporary Exportation.
E3 Re-Exportation.
E9 Re-Exportation as Stores to Ships and Aircraft
C4 Direct Importation.
C5 Temporary Importation.
C6 Re-Importation.
C7 Customs Warehousing.
C8 Transit (Reserved).
C9 Other Procedures.
2. PROCEDURE CODES
E1  OUTRIGHT EXPORTATION
Outright Exportation of locally produced goods, in free circulation:  
E100  Containing no imported materials.
E101 Containing imported materials not subject to Customs controls.
E102 Containing imported materials upon which drawback of import
duties is claimed.
E103 Where drawback of excise duty is claimed.
E110 Outright Exportation of antiques and works of art etc., being goods
subject to export duty.
E170 Outright Exportation of locally produced goods, not in free circulation,
containing imported materials subject to Customs controls, whether or
not including repayments of deposits.
E2  TEMPORARY EXPORTATION
E200 Temporary Exportation of any goods in free circulation.
E221 Temporary Exportation of goods for outward processing
E3 RE-EXPORTATION
Re-exportation of goods, in free circulation, that were previously
entered to home use:
E341 Direct re-exportation.
E342 Direct re-exportation with claim to drawback of import duty or
excise duty.
Re-exportation of goods not in free circulation, following previous
entry under Temporary Admission procedures, not having undergone
repair, manufacture or processing:
E360 Involving application for repayment of sum deposited or secured
against previous procedure.
Added by:
L.N. 29 of 1993.
Substituted by:
L.N. 175 of 1993.
Amended by:
L.N. 95 of 1997.
Substituted by:
L.N. 281 of 2000.
FIFTH SCHEDULE
  (Regulation 18)
CUSTOMS g S.L.37.05 81
E361 Involving application to be released from personal guarantee
secured against previous procedure.
E362 Goods previously temporarily admitted free of duties.
E363 Goods previously temporarily admitted for use within the confines
of Malta International Airport.
Re-exportation of goods not in free circulation, following previous
entry under Temporary Admission procedures, having undergone
repair, manufacture or processing:
E321 Re-exportation of goods after inward processing
E365 Involving application for repayment of sum deposited or secured
against previous procedure.
E366 Involving application to be released from personal guarantee
secured against previous procedure.
E367 Goods previously temporarily admitted free of duties.
E368 Goods previously temporarily admitted for use within the confines
of Malta International Airport.
Re-exportation of goods following previous entry into Warehousing
regime:
E370 Release from Government Bond.
E371 Release from Private Bond.
E372 Re-exportation following storage in Government warehouse.
E373 Re-exportation following previous direct importation for use
within the confines of Malta International Airport.
E9 RE-EXPORTATION AS STORES TO SHIPS & AIRCRAFT
E900 Supplies of goods in free circulation for use as stores to ships and
aircraft.
E901 Supplies of goods from government bond for use as stores to ships
and aircraft.
E902 Supplies of goods from private bonds for use as stores to ships and
aircraft.
E903 Supplies of goods temporarily admitted, for use as stores to ships
and aircraft.
C4 DIRECT IMPORTATION
Goods admitted directly to free circulation (home use): 
C400 Direct import to home use.
C440 Entry under bill of sight procedure.
C461 Goods admitted for inward processing, on payment of all duties
and taxes, involving the application for drawback on re-
exportation.
C468 Goods admitted directly to free circulation, on payment of duty,
following previous admission under duty relief procedure.
C469 Goods admitted directly to free circulation, on payment of duty,
following previous temporary admission, involving application for
repayment of deposit or release from the guarantee secured against
previous procedure.
C481 Still wine, alcohol all of fermented origin, 1.2% to 15% alcohol by
volume.
C482 Still wine, alcohol all of fermented origin, not enriched, strength
82 g S.L.37.05 CUSTOMS
greater than 15% but less than 18% alcohol by volume.
C483 Sparkling wine with strength less than 15% alcohol by volume,
alcohol all of fermented origin.
C484 Still fermented beverages with strength less than 10% alcohol by
volume, or greater than 10% but less than 15% volume, with all
alcohol being of fermented origin.
C485 Sparkling fermented beverages in bottles with alcohol strength not
exceeding 13% volume; or greater than 13% volume but less than
15% volume, with all alcohol being of fermented origin.
C486 Intermediate products with alcoholic strength less than 22% by
volume, not other beverages, as described in Excise Duty Act, of
HS 2204, 2205 or 2206.
Goods admitted directly to free circulation, with relief from duties for
specified importers, applicable under article 15 of the Import Duties
Act):
C401 With full relief from duty.
C402 With relief of 50% of the duty only.
C403 With relief of 25% of the duty only - relief not to exceed Lm750.
C405 With full relief from duty and levy.
C406 With full relief from duty and vat.
C407 With full relief from duty, levy and vat.
Goods admitted directly to free circulation, with relief from duty and/or
levy, applicable under other enactments:
C411 Goods exempted from levy by Ministerial order.
C412  Goods imported by Parastatal Bodies.
C413 Goods imported under the Diplomatic Immunities and Privileges
Act - Vienna Convention (Cap. 191).
C414 Specified goods imported by approved concerns with relief from
duty.
C415 Specified goods imported by approved concerns with relief from
levy.
C416 Specified goods imported by approved concerns with suspension
of vat only.
C417 Specified goods imported by approved concerns with relief from
levy and duty only.
C418 Specified goods imported by approved concerns with relief from
duty and suspension of vat only.
C419 Specified goods imported by approved concerns with relief from
levy and suspension of vat only.
C420 Specified goods imported by approved concerns with relief from
duty and levy and suspension of vat.
C421 Processing of goods under Customs control.
C422 Exemption on excise duty only - vat payable.
C423 Exemption on excise duty and vat only.
C424 Specified goods of Chp 44 and Chp 94 imported by approved
concerns with relief from duty only.
C425 Specified goods of Chp 44 and Chp 94 and HS 1905 imported by
approved concerns with relief from levy only.
C426 Import of fuel only, to be used solely by Enemalta Corporation, for
relief of import duty and vat.
CUSTOMS g S.L.37.05 83
C427 Goods of chapters 44, 94 and HS 1905 specifically exempted from
payment of levy.
C428 Specified goods of Chp 44 and Chp 94 imported by approved
concerns with relief from duty and suspension of vat only.
C429 Specified goods imported by approved concerns with relief from
levy and suspension of vat only.
C430 Specified goods imported by approved concerns exporting more
than 50% but less than 65% with relief from 50% VAT.
C431 Specified goods imported by approved concerns exporting more
than 65% but less than 80% with relief from 65% VAT.
C432 Goods exempted from Duty, Excise Duty and VAT - levy charged.
C433 Specified goods, the supply of which would, in all cases, be an
exempt supply in terms of the Fourth Schedule of the VAT Act.
C434 Goods by specified concerns with part-exemption from MDC.
C435 Goods free from Excise Duty on tobacco by exemptions as listed in
the Third Schedule of the Excise Duty Act.
C436 Goods free from Excise Duty on alcoholic drink, as per
exemptions listed in the Second Schedule of the Excise Duty Act.
C437 Ministerial Order granting part-exemption from Industry levy on
imported cigarettes, Levy at Lm4.02 instead of Lm6.15.
Goods admitted directly to free circulation, with relief from duty,
applicable under the Second Schedule to the Import Duties Act: 
C441  Articles awarded abroad for distinction or meritorious
achievement.
C442 Artificial limbs and other surgical appliances of a similar nature,
including spare parts and invalid chairs.
C443 Bona-fide  gifts of a non-commercial nature of a CIF value not
exceeding Lm50.
C444 Braille and other articles for use by the blind.
C445 Food and drink for use of mendicant orders.
C446 Hearing-aid apparatus designed for the use of the deaf and
identifiable parts thereof.
C447 One private motor vehicle imported by a permanent resident. 
C448 One private motor vehicle imported by a returned migrant.
C449 Travellers’ baggage, including wearing apparel and used personal
effects.
C450 Specified allowances to passengers of tobacco, tobacco products,
wines, spirits, toilet waters and perfumes.
C451 Goods bought by travellers for their own use or as gifts, value not
exceeding Lm50.
C452 Goods bought by travellers for their own use or as gifts, value
exceeding Lm50.
C453 Scientific instruments and apparatus for educational purposes or
pure scientific research.
C454 Educational sound and video recordings produced by the United
Nations or any of its specialised agencies.
C455 Educational sound and video recordings imported by private
schools, endorsed by the Director of Education.
C456 Sound and video recordings imported by individuals for academic
learning purposes in connection with a recognised course of study,
provided they are certified as such by the Director of Education.
C457 Goods which are specifically designed for the education,
84 g S.L.37.05 CUSTOMS
employment or social advancement of a person suffering from
permanent or mental disability provided that the Comptroller of
Customs is satisfied that the said goods are imported for the
exclusive use of such person.
Goods admitted directly to free circulation following previous entry
into warehousing regime:
C470 Release from Government Bond. 
C471 Release from Private Bond.
C474 Goods ex Warehouse for Diplomatic Missions.
C488 Gas Oil for fishing use as directed by Department of Fisheries.
C489 Gas oil and fuel oil for power generation.
C490 Kerosene for heating purposes of HS2710.00.55.00.
C5  TEMPORARY ADMISSION 
Temporary admission of goods under article 17 of the Import Duties
Act - where duty is secured against a deposit or guarantee:
C500 For return in an unaltered state.
C501 For repair.
C502 For manufacturing or processing.
Temporary admission under article 17 of the Import Duties Act - of
goods entitled to relief of duty (no deposit due):
C505 For return in unaltered state.
C506 For repair.
C507  For manufacturing or processing.
C563  For use within the confines of the Malta International Airport.
Temporary admission of goods under the Fourth Schedule of the Import
Duties Act - under suspension of all duties and taxes:
C521 Goods imported under the inward processing regime.
Temporary admission of goods under article 17 of the Import Duties
Act - following previous entry to Warehousing regime:
C550 Release from Government Bond.
C551  Release from Private Bond.
C6 RE-IMPORTATION
Re-importation, following outright exportation of goods in free
circulation, where no drawback was claimed:
C610 In an unaltered state.
C611 In an altered state.
C612  Following repairs involving replacement of parts and accessories.
C613 Parts or accessories used in the repair of goods entered under
C612.
Re-importation, following temporary exportation of the goods: 
C620 In an unaltered state.
C621 After outward processing (Added value of re-imported goods to be
CUSTOMS g S.L.37.05 85
declared)
C622 Parts and accessories previously exported and declared under
E221 of re-imported goods declared under C621.
C623  Following repairs involving replacement of parts and accessories.
C624 Parts or accessories used in the repair of goods entered under
C623.
C7  CUSTOMS WAREHOUSING
C700  Direct entry into warehouse or bond.
C710  Entry for re-warehousing or bonding - following previous entry to
warehousing or bonding.
C720  Entry for warehousing or bonding following previous entry to
Temporary Admission regime.
C730  Entry for warehousing or bonding - following previous entry for
Temporary Exportation, goods were returned in altered state or
returned after repair.
C9  OTHER PROCEDURES
Supplies for use as stores to ships and aircraft: 
C900  Direct supply of goods in free circulation.
C901  Of goods from Government bond. 
C902  Of goods from private bond.
C903  Of goods imported temporarily.
Transformation under Customs control: 
C910  Prior to Customs clearance.
C911  Whilst in Government warehouse or bond.
Destruction of Goods:
C920  Prior to Customs clearance.
C921  Whilst in Government warehouse.
C922  Whilst in private bond.
C923  Within Temporary importation regime.
Transhipment of goods:
C970  From importing to exporting vessel or aircraft.
C971  From storage in Government stores to exporting vessel or aircraft
on payment of rent and removal expenses.
86 g S.L.37.05 CUSTOMS
NAME COUNTRY CODES
Afghanistan AF
Albania AL
Algeria DZ
American Samoa AS
Andorra AD
Angola AO
Anguilla AI
Antarctica AQ
Antigua and Barbuda AG
Argentina AR
Armenia AM
Aruba AW
Australia AU
Austria AT
Austria w/o EU preference ATZ
Azerbaijan AZ
Bahamas BS
Bahrain BH
Bangladesh BD
Barbados BB
Belarus BY
Belgium BE
Belgium w/o EU preference BEZ
Belize BZ
Benin BJ
Bermuda BM
Bhutan BT
Bolivia BO
Botswana BW
Bouvet Island BV
Bosnia Herzegovina BA
Brazil BR
British Indian Ocean Territory IO
Brunei Darussalam BN
Bulgaria BG
Burkina Faso BF
Burundi BI
Cameroon CM
Added by:
L.N. 29 of 1993.
Substituted by:
L.N. 175 of 1993;
L.N. 281 of 2000.
SIXTH  SCHEDULE
Country/Nationality Codes
CUSTOMS g S.L.37.05 87
Canada CA
Cape Verde CV
Cayman Islands KY
Central African Republic CF
Chad TD
Ghagos Islands IO
Chile CL
China CN
Christmas Island CX
Cocos (Keeling) Islands CC
Columbia CO
Comoros KM
Congo CG
Cook Islands CK
Costa Rica CR
Cote D’Ivoire CI
Croatia HR
Cuba CU
Cyprus CY
Czech Republic CZ
Democratic Yemen YD
Denmark DK
Denmark w/o EU preference DKZ
Djibouti DJ
Dominica DM
Dominican Republic DO
East Timor TP
Ecuador EC
Egypt EG
El Salvador SV
Equatorial Guinea GQ
Estonia EE
Ethiopia ET
European Union CE
Faroe Islands FO
Falkland Islands (Malvinas) FK
Fiji FJ
Finland FI
Finland w/o EU preference FIZ
France FR
France w/o EU preference FRZ
French Guiana GF
French Polynesia PF
88 g S.L.37.05 CUSTOMS
French Southern Territories TF
Gabon GA
Gambia GM
Georgia GE
Germany DE
Germany w/o EU preference DEZ
Ghana GH
Gibraltar GI
Greece GR
Greece w/o EU preference GRZ
Greenland GL
Grenada GD
Guadeloupe GP
Guam GU
Guatemala GT
Guinea GN
Guinea-Bissau GW
Guyana GY
Haiti HT
Heard and McDonald Islands HM
Honduras HN
Hong Kong HK
Hungary HU
Iceland IS
India IN
Indonesia ID
Iran (Islamic Republic of) IR
Iraq IQ
Ireland IE
Ireland w/o EU preference IEZ
Israel IL
Italy IT
Italy w/o EU preference ITZ
Jamaica JM
Japan JP
Jordan JO
Kampuchea, Democratic KH
Kazakhstan KZ
Kenya KE
Kiribati KI
Korea, Dem. People’s Rep. of KP
CUSTOMS g S.L.37.05 89
Korea, Republic of KR
Kuwait KW
Kyrgyzstan KG
Laos People’s Dem. Republic LA
Latvia LV
Lebanon LB
Lesotho LS
Liberia LR
Libyan Arab Jamahiriya LY
Liechtenstein LI
Lithuania LT
Luxembourg LU
Luxembourg w/o EU preference LUZ
Macau MO
Macedonia RY
Madagascar MG
Malawi MW
Malaysia MY
Maldives MV
Mali ML
Malta MT
Marshall Islands MH
Martinique MQ
Mauritania MR
Mauritius MU
Mexico MX
Micronesia FM
Moldova MD
Monaco MC
Mongolia MN
Montserrat MS
Morocco MA
Mozambique MZ
Myanmar MM
Namibia NA
Nauru NR
Nepal NP
Netherlands NL
Netherlands w/o EU preference NLZ
Netherlands Antilles AN
Neutral Zone NT
New Caledonia NC
New Zealand NZ
90 g S.L.37.05 CUSTOMS
Nicaragua NI
Niger NE
Nigeria NG
Niue NU
Norfolk Island NF
Northern Mariana Islands MP
Norway NO
Oman OM
Pakistan PK
Palau PW
Panama PA
Papua New Guinea PG
Paraguay PY
Peru PE
Philippines PH
Pitcairn PN
Poland PL
Portugal  PT
Portugal w/o EU preference PTZ
Puerto Rico PR
Qatar QA
Reunion RE
Romania RO
Russia RU
Rwanda RW
St. Helena SH
Saint Kitts and Nevis KN
Saint Lucia LC
St Pierre et Miquelon PM
Saint Vincent and the Grenadines VC
Samoa WS
San Marino SM
Sao Tome and Principe ST
Saudi Arabia SA
Senegal SN
Seychelles SC
Sierra Leone SL
Singapore SG
Slovakia SK
Slovenia SI
Solomon Islands SB
CUSTOMS g S.L.37.05 91
Somalia SO
South Africa ZA
Spain ES
Spain w/o EU preference ESZ
Sri Lanka LK
Sudan SD
Suriname SR
Svalbard and Jan Mayen Islands SJ
Swaziland SZ
Sweden SE
Sweden w/o EU preference SEZ
Switzerland CH
Syrian Arab Republic SY
Taiwan Province of China TW
Tajikistan TJ
Tanzania TZ
Thailand TH
Togo TG
Tokelau TK
Tonga TO
Trinidad and Tobago TT
Tunisia TN
Turkey TR
Turkmenistan TM
Turks and Caicos Islands TC
Tuvalu TV
Uganda UG
Ukraine UA
United Arab Emirates AE
United Kingdom GB
United Kingdom w/o EU preference GBZ
United States US
U.S. Minor Outlying Islands UM
Uruguay UY
Uzbekistan UZ
Vanuatu VU
Vatican City State (Holy See) VA
Venezuela VE
Viet Nam VN
Virgin Islands (British) VG
Virgin Islands (U.S.) VI
Wallis and Futuna Islands WF
92 g S.L.37.05 CUSTOMS
Western Sahara EH
Yemen YE
Yugoslavia - Rest YU
Zaire ZR
Zambia ZM
Zimbabwe ZW
Goods ex bond EB) To substitute for nationality of
Commercial Aircraft Stores XA) transport and country of
Ship’s Bunkers XB) consignment
Ships’ Stores XS)
Goods ex Parcel Post PP)
CUSTOMS g S.L.37.05 93
Australian Dollar AUD
Austrian Schilling ATS
Belgian Franc BEF
Canadian Dollar CAD
Chinese Rmb Yuan CNY
Danish Kroner DKK
Deutsche Mark DEM
Dutch Guilder NLG
Egyptian Pound EGP
European Currency Unit EUR
Finnish Mark FIM
French Franc FRF
Greek Drachma GRD
Hong Kong Dollar HKD
Indian Rupee INR
Irish Punt IEP
Italian Lira ITL
Japanese Yen JPY
Libyan Dinar LYD
Luxembourg Franc LUF
Maltese Lira MTL
Norwegian Krone NOK
Portuguese Escudo PTE
Saudi Riyals SAR
Singapore Dollar SGD
Spanish Peseta ESP
Swedish Krona SEK
Swiss Franc CHF
Taiwanese Dollar TWD
UK Sterling GBP
US Dollar USD
SEVENTH SCHEDULE
Currency Codes
Added by:
L.N. 29 of 1993.
Substituted by:
L.N. 175 of 1993;
L.N. 281 of 2000.
94 g S.L.37.05 CUSTOMS
GOVERNMENT/PRIVATE BONDS/STATIONS Code
Airport
- Airfreight Section APFT
- Baggage Room BRAP
Barriera Bonded Stores BBST
Pinto Bonded Stores PTST
Forni Bonded Stores FBST
Pinto Annexe Private Bonds PTNX
Store Fourteen ST14
Baggage Room, Grand Harbour BRGH
Deep Water Quay
- Shed 1 DWQ1
- Shed 2 DWQ2
- Shed 3  DWQ3
- Queen's Warehouse DWQW
Newport Bonded Stores NBST
Laboratory Wharf LABW
Dockyard Station MDDS
Mgarr Harbour Gozo MHGO
Manoel Island Yachting Centre MIYC
Manoel Island Yacht Yard MIYY
Malta Shipbuilding Yard MSBL
Malta Free Port MTFP
Mediterranean Oilfield Services SERV
Excise - Simonds Farsons Cisk Ltd EXFA
Excise - General Soft Drinks Ltd  EXGS
Inflight (M.I.A.) EXIF
Excise - Lowenbrau Brewery EXLO
Main Bond (M.I.A.) EXMN
Excise - Master Wine Ltd EXMW
Excise - Portanier Brothers Lts EXPB
Post Office - Valletta PP01
Parcel Post Office - Sliema PP02
Parcel Post Gozo PP0G
Fuel Section FUEL
Customs House - Computer Centre HQ00
Longroom - Custom House LR00
Added by:
L.N. 29 of 1993.
Substituted by:
L.N. 175 of 1993;
L.N. 281 of 2000.
EIGHTH SCHEDULE
Codes for Customs Stations and Bonds
CUSTOMS g S.L.37.05 95
Hal Far Groupage Complex GR00
Clearing and Forwarding Services GR01
O.F.Gollcher & Sons Ltd GR02
W J Parnis England Ltd GR03
Express Trailers GR04
Bianchi Group of Companies GR05
T C Smith & Co Ltd GR06
Vama Ltd., Merlin House F11 - 2 GR07
Allfreight Ltd GR08
Concorde I.F.F. Ltd GR09
Seasped Shipping Ltd GR10
Transeuro System Ltd GR11
Gatt Shipping Services Ltd GR12
Ripard John & Son Ltd GR13
Forwarders Ltd GR14
Cassar and Cooper Group GR15
Sea Malta Co Ltd GR16
Sullivan Shipping Agencies Ltd GR17
Transfreight Ltd GR18
Transpak Overseas Removals Ltd GR19
Kirton & Co Ltd GR20
A C E Travel Ltd GR21
Miles Express Cargo Systems GR22
Graja & Caorsi (Malta) Ltd GR23
Unispeed (Shipp. & Forw.) Ltd GR24
Valletta Freight Services Ltd GR25
Attrans Ltd GR26
J H Caruana & Co Ltd GR27
Palm Shipping Agency Ltd GR28
S & M Transport GR29
General Shipping Services Ltd GR30
Kays Co Ltd GR31
H Mifsud & Sons Ltd GR32
Carmelo Caruana Shipping Agency GR33
D O M Transport Ltd GR34
S Mifsud & Sons Ltd GR35
Saltfish Co Ltd GR36
Eurobridge Shipping Services GR37
Tristar Freight Services Ltd GR38
Fahrenheit Freight Forwarders GR39
M.D. Trucking GR40
Advanced Shipping Ltd GR41
J & R Vassallo GR42
Rabelink GR43
Customs Agency Ltd GR44
K P International GR45
96 g S.L.37.05 CUSTOMS
Sullivan Maritime Ltd GR46
Euro Trade Co Ltd GR47
Cargo Link GR48
Triton Services Ltd GR49
Customs Office - Private Bonds PB00
Grech & Ellul - Private Bond PB01
Attard Services - Private Bond PB02
C.G.L. - Private Bond PB03
D Formosa - Private Bond PB04
Sigma Coatings Ltd - Private Bond PB05
Hempel’s Paints - Private Bond PB06
S Bezzina & Sons Ltd - Private Bond PB07
Cutajar Ed. - Private Bond PB08
F Borg & Sons Ltd - Private Bond PB09
Standard Imp/Exp - Private Bond PB10
Primrose Poultry Products Ltd - Private Bond PB11
Marsovin Ltd - Private Bond PB12
Central Cigarettes Ltd - Private Bond PB13
Austria Tabak Ltd - Private Bond PB14
Universal Commerce Agency Ltd - Private Bond PB15
Industrial Motors - Private Bond PB16
Mizzi Holdings - Private Bond PB17
Continental Cars Ltd - Private Bond PB18
Valletta Motors - Private Bond PB19
Investwell Ltd - Private Bond PB20
Universal Motors - Private Bond PB21
Michael Attard Ltd - Private Bond PB22
U.C.I.M. Co Ltd - Private Bond PB23
Auto Sales Ltd - Private Bond PB24
Associated Motors - Private Bond PB25
Michael Debono Ltd - Private Bond PB26
Gasan Group Ltd - Private Bond PB27
Caruana Cold Stores - Private Bond PB28
Valhmor Borg Ltd - Private Bond PB29
Five Effs Imp/Exp - Private Bond PB30
Crown Cold Stores - Private Bond PB31
Arthur E. Sullivan Ltd PB32
J & C Pisani Ltd PB33
Wands Ltd - Private Bond PB34
Paolo Bonnici Ltd PB35
P. Cutajar & Co PB36
F. Busuttil & Sons PB37
San Lucian Oil Company PB38
General Soft Drinks Co Ltd PB39
Falcon Wines and Spirits Ltd PB40
CUSTOMS g S.L.37.05 97
Enemalta B’Buga Installation PB41
Enemalta Ras Hanzir Installation PB42
Enemalta Has Saptan Installation PB43
Enemalta Gas Division PB44
M.O.B.C. Installation PB45
Canadian Enterprises PB46
Fmc Motors Ltd PB47
Mediterranean Meat Co PB48
Quality Meat Products PB49
A F S Manduca PB50
Vernon Foods - obo - Royal Product PB51
C & T Azzopardi Fisheries PB52
United Automobiles Ltd PB53
Ciapella Motors Ltd PB54
Mifsud Automobiles - Private Bond PB55
M Demajo & Co Ltd PB56
Poultry Products Ltd PB57
Falzon Services Ltd PB58
Salvu Zammit & Sons Ltd PB59
Total (Malta) Ltd PB60
Roosendal PB61
Alfsons PB62
Anthony Farrugia PB63
Charles Grech & Co Ltd PB64
Master Wine Ltd PB65
S. Grima & Sons Ltd PB66
98 g S.L.37.05 CUSTOMS
DESCRIPTION CODE
Agreement Codes
EC Preferential Rate
(to be used only when EUR Certificate is
produced) EU
Terms of Delivery
Cost & Freight C&F
Cost Insurance and Freight CIF
Ex Works Value EWS
Free Alongside (Export Value) FAS
Free on Board (Export Value) FOB
Modes of Payment
Cash 1
Blank Cheque 2
Prepayment Account 9
Mode of Transport
Sea 1
Air 4
Post 5
Ex Bond 6
Package Type
Animal - Live AL
Bag BG
Bale BL
Bar BR
Bars (in bundle/bunch/truss) BZ
Barrel BA
Box BX
Bulk, gas VG
Bulk, liquid VL
Bulk, solids VR
Bundle BE
Carton CN
Case CS
Coffin CJ
Added by:
L.N. 29 of 1993.
Substituted by:
L.N. 175 of 1993;
L.N. 281 of 2000.
NINTH SCHEDULE
Miscellaneous Codes
CUSTOMS g S.L.37.05 99
Coil CL
Colli CO
Crate CT
Cylinder CY
Drum DR
Envelope EN
Filmpack FP
Gas Bottle GB
Ingot IN
Log LG
Package PK
Packet PA
Pail PL
Parcel PC
Pipe PI
Pipes (in bundle/bunch/truss) PZ
Plank PN
Planks (in bundle/bunch/truss) PZ
Plate PG
Plates (in bundle/bunch/truss) PY
Reel RL
Rod RD
Rods (in bundle/bunch/truss) RZ
Sack SA
Sheet ST
Sheets (bulk) SZ
Suitcase SU
Tin TN
Tray PU
Tube TU
Tubes (in bundle/bunch/truss) TZ
Place of Landing/Loading
Grand Harbour GRH
Marsamxett MXT
Marsaxlokk MXK
St. Paul’s Bay SPB
M garr Harbour Gozo MHG 
Outside Harbour OUT
Malta International Airport MIA
Goods removed from bond for entry to home use EWB
