DRAWBACK ON EXPORTED MOTOR CARS ġ S.L.337.25 1
SUBSIDIARY LEGISLATION 337.25
DRAWBACK ON EXPORTED MOTOR CARS 
ORDER
20th September, 1968
LEGAL NOTICE 78 of 1968.
Citation. 
Cars Order.
Drawback on 
exportation of 
motor cars.
Cap. 337.
2. (1) Subject to the provisions of the Import Duties Act, and
of this Order, a drawback of the import duties charged on any new
motor car, imported already assembled or in a completely knocked
down condition and assembled locally, shall be allowed on
exportation of such motor car.
(2) To be eligible for drawback the motor car must be sold
locally by the importer to a person who does not normally reside in
Malta and must be exported by such person either on his departure
or within twelve months of the date when the motor car is licensed
for the road, whichever is the earlier, or in the case of a person
temporarily residing in Malta and in possession of a work permit
not later than fifteen days after the date of expiry of such permit.
Keeping of 
records.
3. (1) The Comptroller of Customs may require the importer
of the motor car exported under drawback to keep such records as
he may consider necessary to show what duty had been paid on
such car at the time of importation.
(2) Such records shall be kept available for inspection by any
officer of Customs at the premises of the importer.
Customs control on 
exportation of 
motor cars.
4. Any motor car on which drawback is to be claimed in
accordance with the provisions of this Order shall be produced for
examination by officers of Customs at the time of exportation.
