DRAWBACK ON EXPORTED CIGARS [ S.L.337.35 1
SUBSIDIARY LEGISLATION 337.35
DRAWBACK ON EXPORTED CIGARS ORDER
11th November, 1977
LEGAL NOTICE 141 of 1977.
Citation. 
Order.
Drawback.
Cap. 337.
2. Subject to the provisions of the Import Duties Act, and of
articles 3 and 4 of this Order, a drawback on import duties charged
on the goods mentioned in the first column of the Schedule shall be
allowed on the exportation or shipment as stores or on warehousing
in a bonded store pending exportation or shipment as stores, as the
case may be, of cigars manufactured in Malta, at the rate specified
in the second column of the said Schedule.
Keeping of records 
by manufacturer.
3. The Comptroller of Customs may require the manufacturer
of cigars to keep such records as he may consider necessary to
show the quantities and the origin of the tobacco imported or
withdrawn from bond and used for the manufacture of the cigars.
Customs control 
over packing of 
cigars.
4. (1) Cigars about to be exported or shipped as stores or to
be warehoused in a bonded store pending exportation or shipment
as stores shall be inspected by officers of Customs on the premises
of the manufacturer, or at such other place as may be determined by
the Comptroller of Customs at the manufacturer’s expense and,
after such inspection, shall be packed and sealed in the presence of
such officers.
(2) For the purposes of the inspection required in accordance
with the provisions of sub-article (1), the manufacturer shall give
the said Comptroller not less than three days notice in writing of
the date on which he intends to export, ship or warehouse in a
bonded store, as the case may be, the cigars and such notice shall
contain particulars of the place at which and the hours during which
such inspection may be carried out.
Amended by:
L.N. 20 of 1980;
L.N. 36 of 1981.
2 [ S.L.337.35 DRAWBACK ON EXPORTED CIGARS
SCHEDULE
Article 2
First Column Second Column
Goods Rate of Drawback
Tobacco Lm6.13,6 per kilogramme of tobacco
contained in cigars manufactured from
tobacco charged with duty at the General
Tariff rate.
Lm6.10,6 per kilogramme of tobacco
contained in cigars manufactured from
tobacco charged with duty at the E.E.C.
rate of Tariff.
