FEES FOR THE REFUND OF DEPOSITS [ S.L.35.21 1
SUBSIDIARY LEGISLATION 35.21
FEES FOR THE REFUND OF DEPOSITS 
REGULATIONS
1st January, 1998
LEGAL NOTICE 220 of 1997.
Title. 
Deposits Regulations.
Fee for the refund 
of deposits.
2. Subject to the other provisions of these Regulations there
shall be payable to the Comptroller of Customs a fee of two liri in
respect of each deposit lodged with the Customs Department by
importers to facilitate the release of their imports, in the absence of
the necessary importation documentation, and which fee is later
refunded to the importer on the presentation of the relative
documents:
Provided that such fee shall not be payable where the
deposit has been lodged at the request of the Comptroller of
Customs for verification or classification purposes which then
result in the importer’s favour.
Interest payable on 
outstanding 
deposits.
3. (1) When an importer applies for the retention of a deposit
beyond the period of twelve months from the date of lodgement,
the Comptroller of Customs may grant a final extension of six
months.
(2) When such an extension is granted there shall become
payable to the Comptroller of Customs, in addition to the fee
specified in regulation 2 hereof, interest at the rate of one per cent
per month, or part thereof, on the amount of the deposit, for the
actual period of the extension up to the time of refund within the
six month extension period.
Mode of payment.
and 3 hereof shall be deducted from the amount of the deposit at the
time of the refund.
