DRAWBACK ON LOCALLY 
ASSEMBLED MOTOR 
CARS SUPPLIED TO EXPATRIATE EXPERTS [ S.L.337.26 1
SUBSIDIARY LEGISLATION 337.26
DRAWBACK ON LOCALLY ASSEMBLED MOTOR 
CARS SUPPLIED TO EXPATRIATE EXPERTS 
REGULATIONS
4th February, 1969
LEGAL NOTICE 10 of 1969.
Citation. 
Assembled Motor Cars supplied to Expatriate Experts Regulations.
Interpretation.
( a ) any expatriate expert who is contracted by the
Government of Malta to carry on work in the Maltese
Islands for such period as the contract may stipulate;
and
( b ) any expatriate expert who is contracted by a private
firm in Malta to carry on work in the Maltese Islands
for such period as may be allowed by an authorised
permit to work in Malta.
Drawback on 
locally assembled 
motor cars 
supplied to 
expatriate experts.
Cap. 337.
3. (1) Subject to the provisions of the Import Duties Act, and
of regulations 4, 5 and 6, a drawback of the import duties charged
on the completely knocked down parts, materials and accessories
incorporated in a locally assembled motor car shall be allowed
when such motor car is supplied directly to an expatriate expert at
the time of his first arrival to take up his duties in Malta for use as
his private motor car during the period covered by his contract with
the Government of Malta or by the authorised permit to work in
Malta, as the case may be:
Provided that no drawback shall be granted under this
regulation to any expatriate expert who shall have already imported
into these Islands a private motor car free from import duties.
(2) Drawback under sub-regulation (1) shall be allowed in
respect of only one private motor car for any expatriate expert.
Evidence of supply 
of motor car to 
entitled person.
4.  A claim for the payment of drawback under these
regulations shall be supported by -
( a ) a declaration signed by the person to whom a locally
assembled motor car has been supplied stating that the
motor car in respect of which drawback is claimed has
been supplied to such person; and
( b ) such other documentary evidence as the Comptroller
of Customs may require to establish that the person to
whom a locally assembled motor car has been
supplied, and in respect of which drawback is claimed,
is a person as defined in regulation 2.
Security for 
amount paid as 
drawback.
5. (1) An expatriate expert on contract with the Government
of Malta to whom a locally assembled motor car is supplied in
2 [ S.L.337.26
DRAWBACK ON LOCALLY 
ASSEMBLED MOTOR 
CARS SUPPLIED TO EXPATRIATE EXPERTS
respect of which drawback is claimed under these regulations shall
give a written undertaking to the Comptroller of Customs not to
dispose of the car in Malta and to re-export it on the termination of
his duties therein failing which he shall repay the amount paid as
drawback in respect of the car.
(2) An expatriate expert on contract with a private firm to
whom a locally assembled motor car is supplied in respect of which
drawback is claimed under these regulations shall deposit with the
Comptroller of Customs a letter of guarantee from a Bank in Malta
as security for the amount paid as drawback on the car in the event
of its being disposed of in Malta in any way whatsoever or in the
event of the car not being exported from Malta on the termination
of the owner’s service therein.
Payment of amount 
allowed as 
drawback in case 
of disposal of 
motor car.
6. If a motor car in respect of which drawback has been paid
under these regulations is subsequently disposed of in Malta by the
person to whom it had been supplied, or is not exported from Malta
on his termination of service therein, such person shall repay to the
Comptroller of Customs the amount paid as drawback.
