DUTY FREE SHOP g S.L.337.43 1
SUBSIDIARY LEGISLATION 337.43
DUTY FREE SHOP REGULATIONS
15th November, 1991
LEGAL NOTICE 177 of 1991, as amended by Legal Notices 60 of 1994
and 136 of 2002.
Citation. 
Regulations.
Interpretation.
Amended by:
L.N. 136 of 2002.
2. In these regulations, unless the context otherwise requires: 
"Comptroller" means the Comptroller of Customs and includes
any person authorised by him to act on his behalf for the purposes
of these regulations;
"duty free shop" means such facilities within precincts approved
by the Comptroller, which such facilities, in accordance with a
licence issued by the said Comptroller, are used to keep in stock
supplies of goods for sale to departing and arriving entitled
passengers within an air or sea port;
"entitled passengers" means persons about to board an air or sea
craft for a destination outside Malta or persons arriving from a
place outside Malta, but does not include members of crews of such
crafts except when travelling out of uniform and/or as ordinary
passengers and any other person who in the opinion of the
Comptroller is not entitled under the Convention concerning
Customs Facilities for Touring:
Provided that the Comptroller may allow the purchase of
duty free goods by members of crews of such sea craft departing
for a destination outside Malta under such terms and conditions as
he may determine to ensure the necessary controls and the
safeguarding of revenue;
"Malta" has the same meaning as is given by article 124 of the
Constitution;
"operator" means the person authorised by the Comptroller to
operate a duty free shop within an air or sea port;
"person" includes an association or body of persons.
Licences.
Amended by:
L.N. 60 of 1994.
3. (1) The operator shall be in possession of a licence issued
by the Comptroller indicating the goods which he may keep for sale
free of duty, which licence shall contain such conditions as the
Comptroller may from time to time deem fit to impose.
(2) Every such licence shall cease to be valid after the 31st day
of December immediately following the date of issue but may be
renewed by the Comptroller from year to year:
Provided that it shall be lawful for the Comptroller at any
time to revoke any licence granted or renewed under these
regulations.
(3) A fee of five hundred liri  per annum  payable to the
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Comptroller shall be charged on the grant and every renewal of any
licence issued under the provisions of these regulations:
Provided that where it is shown satisfactorily that the
Police trading licence is less than five hundred liri  per annum , the
amount of the fee chargeable under this regulation shall be
equivalent to the amount of the Police trading licence.
Supplies for duty 
free shop.
4. (1) The operator shall obtain his supplies for the duty free
shop from a Government Bonded Warehouse or from an appointed
bonded warehouse approved by the Minister responsible for
customs.
(2) The operator shall, immediately and without delay, inform
the proper officer of Customs by means of a delivery note of the
goods to be withdrawn from the warehouse and transferred to the
shop.
(3) The original of this document shall be kept by the officer
of Customs and at least one copy shall be kept by the operator.
Receipts and 
conditions for 
sales.
5. (1) Duty free goods shall be sold to arriving or departing
entitled passengers.
(2) ( a ) For each sale of duty free goods a receipt shall be
issued and shall have such particulars as the
Comptroller may direct.
( b ) The receipt shall be attached to the special packing
containing the duty free goods.
(3) The operator shall sell goods to entitled departing
passengers from the duty free shop departures section only and to
entitled arriving passengers from the duty free shop arrivals section
only. Such sales are only to be made against the presentation of
documents mentioned in the licence as issued by the Comptroller.
(4) Goods sold to each individual entitled arriving passenger
shall not exceed the normal duty free concession allowed to
arriving passengers.
Marks on duty free 
goods.
Substituted by:
L.N. 60 of 1994.
6. The Comptroller may direct that duty-free goods be
goods.suitably marked.
Dispensing of 
goods.
7. (1) Duty free goods shall be wrapped in a special packing,
such as a bag or carton, closed with a self-destructing seal so that
the packing cannot be opened without damage to the closure.
(2) The packing must bear in clear print instructions to the
passenger that the packet is not to be opened before the air or sea
craft leaves Malta in the case of departing entitled passengers and
that the packet is not to be opened before it is examined by
Customs in the case of arriving entitled passengers.
Control of stocks 
and records to be 
kept by the 
operator.
8. (1) The operator shall keep continuous records of additions
to and deductions from stock.
(2) These records shall be kept in accordance with good
accounting practice to the satisfaction of the Comptroller and in
such manner as to permit the drawing up of a stock position at any
given time.
DUTY FREE SHOP g S.L.337.43 3
(3) The Comptroller may check these records and carry out at
any time physical spot checks of the goods in stock.
(4) The operator shall without delay and whenever requested
hand over to the Comptroller the daily statements of addition to and
deductions from stock as well as a record of all sales receipts in
such form and order as he may direct.
Security to cover 
duty on stocks.
9. (1) The operator shall deposit with the Comptroller a sum
equivalent to the amount of duty payable on the quantity of goods
stored in the duty free shop or shall give such alternative security
as the Comptroller may require.
(2) The amount of any security consisting in a monetary
deposit or in a bank guarantee shall be reconstituted to the original
amount whenever any part of it is deducted for the recovery of any
duty claimed under regulation 10 or any amount due under
regulation 11.
Liability for 
payment of duty on 
shortages, etc.
10. Where the Comptroller, on examination by him of the
goods in the duty free shop, finds that such goods are less in
quantity than those which should exist therein according to a proper
keeping of stock records as are referred to in regulation 8, he shall
inform the operator accordingly, and the latter shall forthwith pay
the amount of duty payable on the shortages.
Penalty for 
infringements.
Amended by:
L.N. 136 of 2002.
11. (1) Any person who contravenes or fails to comply with
any of these regulations shall be guilty of an offence and shall be
liable, on conviction by the Court of Magistrates as a Court of
Criminal Judicature, to punishments not exceeding a fine ( multa ) of
not more than two hundred liri or an amount equal to three times
any duties and, or taxes on every article in respect of which the
offence is committed, whichever is the greater, or imprisonment for
a term not exceeding three months or to both such fine and such
imprisonment.
(2) Any reference in sub-regulation (1) to a person shall be
deemed to be also a reference to any company, association or other
body of persons whether vested with legal personality or not.
(3) Where an offence under sub-regulation (1) is committed by
a company, an association or body of persons, every person who, at
the time of the commission of the offence was a director, manager,
secretary or other similar officer of such company, association or
body of persons or was purporting to act in such capacity shall be
guilty of that offence unless he proves that the offence was
committed without his knowledge and that he exercised all due
diligence to prevent the commission of the offence:
Provided that no more than one person may be found guilty
of the same offence under this sub-regulation.
Inspections.
free shop for any purpose connected with these regulations.
Inspections, etc., to 
be given free of 
charge.
13. For the purpose of any visit or inspection requested,
required or allowed under these regulations, the services of
Customs officers shall be given free of charge subject to the
approval of the Comptroller.
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