                         CUSTOMS    ġ CAP.  37.  1
CHAPTER 37 
CUSTOMS ORDINANCE
To make better provision for the management and regulation of customs.
(16th September, 1909) *
Enacted by ORDINANCE VII of 1909, as amended by Ordinance VII of 1911; Government
Notices: 128 of 1911, 384 of 1927 and 532 of 1933; Ordinance XLVI of 1935; Government
Notice 470 of 1935; Ordinance IV of 1938; Government Notice 162 of 1938; and Ordinance
XL of 1940. Incorporating also ORDINANCES: VI of 1840, III of 1850 and IV of 1885. 
This Ordinance was subsequently amended by Government Notices: 143 of 1952, 48 and
486 of 1957; Emergency Ordinance XIV of 1958; Ordinances: XVI of 1960, VI of 1961, XIII
and XXV of 1962; Legal Notice 4 of 1963; Acts: XX and XXXI of 1963, and XXXIX of 1965;
Legal Notices: 17 and 43 of 1966; Acts: IX and XXXIV of 1971, X of 1972, VI of 1973, XI, XLI
and LVIII of 1974; Legal Notice 129 of 1974; Act XXXV of 1975; Legal Notice 148 of 1975;
Act XXII of 1976; Legal Notice 152 of 1977; Acts: XIII of 1979, XXX of 1980, XIII of 1983,
XIX of 1985, XXXV and XXXVI of 1989, VIII of 1990, VII of 1993 and XII of 2001. 
ARRANGEMENT OF ORDINANCE
* See  Proclamation No. VIII of 31st August, 1909.
Sections
Short Title and Interpretation 1-2
Part I.  Provisions relating to in-coming vessels  3-5
Part II.  Report of cargo  6-8C
Part III.  Entry, unshipping, landing, examination, warehousing and
custody of goods   9-29
Part IV.  Warehousing of arms, ammunition, explosive substances etc. 30-33 
Part V.  Operations on and disposal of warehoused goods  34-35
Part VI.  Transfer of goods in bond  36-41 
Part VII.  Entry of warehoused goods for consumption and of goods for
exportation 42-49
Part VIII.  Ship’s stores  50-51
Part IX.  Clearance outwards  52-58
Part X. Boarding of vessels after clearance 59
Part XI.  Prevention of smuggling. Offences and penalties  60-64
Part XII.  Powers and procedure  65-79
Part XIII.  General Provisions  80-88
SCHEDULE 
  2        CAP. 37. ħ              CUSTOMS
Short title. 1. This Ordinance may be cited as the Customs Ordinance. 
Interpretation. 
S. 38 of Ord. VI of 
l840 and s. 6 of 
Ord. III of l850, 
incorporated. 
Amended by:
XVI.1960.3; 
XXXIX. 1965.2.
2. In this Ordinance, unless the context otherwise requires -  
"breaking bulk" denotes any such alteration in the stowage of the
vessel’s cargo as would facilitate the unloading of any part thereof;
the staving, destroying, or throwing overboard of any part of the
cargo; or the opening of any cask or other package in which any
part of the cargo may be contained;
"Comptroller of Customs" (hereinafter referred to as the
"Comptroller") means the Comptroller of Customs, and includes
any other person having an express or implied authority to act for
the said Comptroller in carrying out the provisions of this
Ordinance;
"goods" means any article or articles of merchandise;
"government warehouse" means any such warehouse provided by
the Government for lodging goods therein for security of the duties
due thereon;
"imported goods" or "goods imported into Malta" mean goods
produced outside, and imported into, Malta and include goods
produced in Malta, exported therefrom, and afterwards imported
thereinto;
"importer" means any person having goods standing in his name
on the books of the customs department;
"master" or "master of a vessel" mean any person having the
command or charge of the vessel;
"officer of the customs" means any officer of the department of
customs and includes any other person having an express or
implied authority to act for the said Comptroller in carrying out the
provisions of this Ordinance;
"place beyond the seas" means any place other than Malta;
"vessel" includes any open boat, open pontoon or other undecked
vessel, as well as any decked vessel;
"warehouse" means any place in which goods liable to duties,
entered to be warehoused, may be lodged, kept and secured. 
                         CUSTOMS    ġ CAP.  37.  3
PART I
PROVISIONS RELATING TO IN-COMING VESSELS
Harbours to be 
entered by vessels 
from any place 
beyond seas. 
S.I of Ord. VI of 
1840, 
incorporated. 
Amended by: 
XVI.1960.3; 
XIII.1962.62; 
XIII.1979.2; 
XIII.1983.5; 
XIX.1985.2; XXXV. 
1989.37 . Cap. 337.
3. (1) No vessel arriving at Malta from any place beyond the
seas, shall enter any port in Malta other than the Grand Harbour,
Marsamxett Harbour or solely for the purpose of loading or
unloading cargo or containers as defined in section 20 of the Import
Duties Act, Marsaxlokk Harbour, save with the permission of the
Comptroller.
Penalty.
shall be liable to a fine ( multa ) of not less than one hundred liri but
not exceeding one thousand liri.
R ight of visit of in-
coming vessels.
S. 3 of Ord. VI of 
1840, 
incorporated. 
Amended by: 
XIII. 1979.3; 
XIII. 1983.5; 
XIX. 1985.3.
4. (1) It shall be lawful for the visiting officer of customs to
board any vessel arriving at Malta from any place beyond the seas,
on the arrival of the vessel, or at any time thereafter; to stay on
board until the vessel shall depart from Malta, or shall have
completely discharged her cargo; to visit and inspect any part of the
vessel, and to examine, mark, and secure any of the goods on
board.
Penalty.
boarding the vessel, or in staying on board, or in visiting or
inspecting any part of the vessel, or in examining, marking, or
securing any of the goods on board, or in carrying out any of his
duties concerning such vessel or goods; or whoever shall conceal
any of such goods from the officer, on his inspecting any part of the
vessel or examining any of such goods; or whoever shall obliterate
or alter any mark made by the officer on any of such goods; or
whoever shall remove or render ineffectual, any fastening or other
security with which the officer may have secured any of such
goods; or whoever shall fraudulently remove any of such goods
which the officer may have marked or secured, shall be liable to a
fine ( multa ) of not less than one hundred liri but not exceeding one
thousand liri. 
Leaving of berth 
without 
permission. 
S.4 of Ord. VI of 
1840, 
incorporated. 
Amended by: 
XVI. 1960.3; 
XIII. 1962.62. 
Repealed by:
IX.1971.6. 
Added by:
XXXIV.1971.2. 
Amended by: 
XIII. 1979.4; 
XIII. 1983.5; 
XIX. 1985.4.
5. (1) Saving any other permission of any authority which
may be required under any other law, no vessel in any harbour in
Malta shall leave her berth for whatever purpose except with the
permission of the Comptroller of Customs:
  Provided that the Comptroller may exempt from the
requirement of such a permission either individual vessels, or, by
means of a notice affixed to the notice-board of the department of
customs and at such Police stations as the Comptroller may decide,
any class or classes of vessels:
  Provided further that the Comptroller may at any time
withdraw, in respect of any individual vessel (even though
belonging to an exempted class) or of any class or classes of
  4        CAP. 37. ħ              CUSTOMS
vessels, any such exemption granted as aforesaid.
(2) If the master of the vessel, or his representative, shall
contravene, or allow or permit to be contravened, the provisions of
this section, he shall be liable to a fine ( multa ) of not less than one
hundred liri but not exceeding one thousand liri.
PART II
R EPORT OF  C ARGO
Master to report 
within 24 hours 
after arrival. 
Amended by:
XL. I940.5: 
XVI. 1960.3; 
XIII. 1962.62; L.N. 
4 of 1963; XIII. 
1979.5; 
XIII. 1983.5; 
XIX. 1985.5.
6. (1) The master of every vessel, whether laden or in ballast,
shall, within twenty-four hours after arrival from parts beyond the
seas at either of the harbours of Valletta, make due report of such
vessel to the Comptroller, in such form or forms as the Minister
responsible for customs may by regulations prescribe, and
containing the several particulars indicated in such form or forms
or required thereby; and such report shall be made before bulk is
broken.
Vessels calling at 
Malta solely to 
receive orders, to 
coal or to take on 
board stores.
(2) The provisions of subsection (1) of this section shall not
apply to any vessel calling at either of the aforesaid harbours solely
to receive orders, to coal or to take on board stores for the use of
such vessel; but if any such vessel shall not depart within forty-
eight hours after her arrival, the master shall make due report of
such vessel and of her cargo in the manner required by this
Ordinance.
Master to answer 
questions.
(3) At the time of making report, the master shall answer all
such questions relating to the ship, cargo, crew and voyage as shall
be put to him by the Comptroller or other proper officer.
Penalty for failure 
to report.
(4) If the master fails to make due report, or if he shall present
such a report and the same is inaccurate in any material particular,
or if he refuses to answer or does not answer truly any question put
to him as aforesaid, he shall be liable to a fine ( multa ) of not less
than one hundred liri but not exceeding one thousand liri.
Goods falsely 
described to be 
forfeited.
(5) All goods falsely described either in the report or in the bill
of lading shall be forfeited.
Goods not duly 
reported may be 
detained.
(6) All goods not duly reported may be detained by any officer
of customs until so reported, or until the omission is explained to
the satisfaction of the Minister responsible for customs, and may in
the meantime be removed to a government warehouse.
                         CUSTOMS    ġ CAP.  37.  5
Landing of goods 
from ships without 
report. 
Amended by: 
XL. 1940.5; 
XVI. I960.3; 
XIII. 1962.62; L.N. 
4 of 1963; XXXIX. 
1965.3; 
XI. 1974.2; 
XIII. 1979.6; 
XIII. 1983.5: 
XIX. 1985.6;
XII. 2001.2.
7. (1) Notwithstanding the provisions of subsection (1) of
section 6, when any vessel of a burden exceeding two hundred and
fifty tons arrives at any of the aforesaid harbours, and there is in
Malta an agent of the owner of such vessel, it shall be lawful for the
master of such vessel to land any goods therefrom without making
a report of such vessel or of her cargo:
  Provided that no such goods shall be landed except with the
authority of the Comptroller and in the presence of an officer of
customs, and that such goods shall not be unshipped or landed
except in accordance with the provisions of this Ordinance or of
any other law in force for the time being, respecting the
unshipping, transhipping and landing of goods, and that such goods
shall be landed at and deposited in such places as the Minister
responsible for customs may from time to time, by regulations
under this Ordinance, approve, there to remain until due entry of
such goods, and that until due delivery thereof from such place, the
same shall, for the purposes of this Ordinance, be deemed to be on
board the importing vessel:
  Provided also that the deposit, custody and delivery of goods so
landed shall be conducted in accordance with any regulations
which may, from time to time, be made by the Minister responsible
for customs under this Ordinance.
(2) In every such case the agent of the owner of such vessel
shall within twenty-four hours after the arrival thereof, exclusive of
Saturdays, Sundays and public holidays, make a report of the goods
landed or to be landed therefrom, in the form prescribed by or
under section 6 or by other forms referred to in this Ordinance, as
far as the same may be applicable, or in such form or forms as the
Minister responsible for customs may by regulations prescribe.
(3) If any such agent fails to make such report, or if he makes
such report and the same is inaccurate in any material particular or
if the regulations made by the Minister responsible for customs are
not observed, such agent shall be liable to a fine ( multa ) of not less
than one hundred liri but not exceeding one thousand liri, and the
goods shall be forfeited.
(4) Where any goods contained in a report as aforesaid have
been discharged from the importing ship in accordance with the
provisions of this Ordinance but are either ( a )   not landed at and
deposited in such places approved as aforesaid, or ( b ) being goods
intended for transhipment are not placed on board the exporting
ship and are not accounted for to the satisfaction of the
Comptroller, or ( c ) having been landed at and deposited in such
places approved as aforesaid are not cleared therefrom in
accordance with the provisions of this Ordinance or are not
produced at the request of the proper customs officer, then, in any
of these cases, the person having the custody of the goods, shall,
without prejudice to any penalty to which he may be liable under
this Ordinance or any other law, be liable for the payment of the
full duty on such goods.
(5) Notwithstanding the other provisions of the preceding
subarticles of this article, the Comptroller shall have the right to
  6        CAP. 37. ħ              CUSTOMS
withhold the despatch or release of any goods from the place of
landing until such time as the master of the importing vessel or the
agent of the owner of such vessel in Malta makes a report of the
goods landed or to be landed as prescribed in this article.
Penalty for 
breaking bulk 
before ship’s 
arrival. 
S. 10 of Ord. VI of 
1840, 
incorporated. 
Amended by: 
XIII. 1979.7; 
XIII. 1983.5; 
XIX. 1985.7.
8. If any vessel arriving at Malta from any place beyond the
seas, shall have broken bulk before her arrival in Malta, but within
four leagues off the coast thereof, the master shall be liable to a
fine ( multa ) of not less than one hundred liri but not exceeding one
thousand liri.
Goods loaded in 
containers. 
Added by:
XIX. 1985.8.
Amended by:
XII. 2001.3
8A. (1) Any container loaded with goods discharged from any
vessel shall immediately on landing be secured with seals and
fastenings to be affixed by or under the instructions and
supervision of the Comptroller.
(2) No container loaded with goods shall be laden on to any
vessel unless it is previously secured with seals and fastenings to be
affixed on the instructions and under the supervision of the
Comptroller at such place or places as he may determine.
(3) Where in the opinion of the Comptroller such seals and
fastenings cannot be conveniently affixed, the provisions of
subsections (1) and (2) of this section shall not apply.
(4) The Comptroller may direct that any container secured with
seals and fastenings affixed on his instructions and under his
supervision as aforesaid shall be under Customs escort during
every transportation from one place to another, but such escort
shall in all cases be compulsory where any container is not so
secured.
(5) ( a )   No person shall remove, alter, break or destroy, or
attempt or cause or permit to be removed, altered, broken or
destroyed, any seals or fastenings affixed on any container except
in the presence and under the instructions of the Comptroller, and
on presentation, as required by the provisions of this Ordinance, to
the Comptroller, of the goods manifest of such container or of the
appropriate bill or bills of entry in respect of the goods loaded
therein, as the case may be, duly signed by the Comptroller:
Provided that the Comptroller may authorise the importer
or his agent to break any seals or fastenings affixed on any
container after such container has been released by Customs:
Provided further that the Comptroller shall retain the right
and power to carry out before, during or after the unstuffing of the
goods carried in such a container, such inspections and controls as
he may deem necessary and to impose such conditions, including
the resealing of such container and the production of the relative
Customs importation documents, to ensure that the unstuffing of
the container is carried out under the Comptroller’s authority or
control.
( b ) No container loaded with goods shall be unstuffed at any
                         CUSTOMS    ġ CAP.  37.  7
address other than that indicated in writing, by the importer or his
agent, to the Comptroller before the container is duly despatched or
released from the place of landing.
(6) ( a )   Notwithstanding the provisions of subsection (5) of this
section, the Comptroller may, at any time remove or break any seal
or fastening affixed on any container and open that container, in the
presence of an officer of the Police not below the rank of Inspector,
and the provisions of section 69A shall apply to any such removal,
breaking or examination.
( b ) Upon the removal or breaking of any seals or fastenings and
the opening of any container in accordance with the provisions of
this subsection, the Comptroller shall make a report of such
removal, breaking and opening and the circumstances thereof, and
shall, where appropriate, close the container and secure it by
affixing thereon seals and fastenings. The report shall be
countersigned by the officer of the Police in whose presence the
removal, breaking or opening has occurred.
( c ) Whenever such seals and fastenings affixed on a container
are removed, or a container is opened by the Comptroller in
accordance with the provisions of this subsection but not in the
presence of the consignee of the container or his agent, the report
referred to in this subsection shall within ten days from such event
be transmitted to that consignee, if known, either by delivering the
same to him personally, or by letter addressed to him and
transmitted by registered post to, or delivered at, his last known
place of abode or business in Malta.
Groupage 
containers. 
Added by:
XIX.1985.8.
Amended by:
XII. 2001.4.
8B. (1) A container loaded with goods imported by two or
more persons shall be unloaded for the immediate placing of those
goods in a warehouse, place of security or landing place approved
or appointed under the provisions of this Ordinance, and the person
who is the consignee of that container shall before commencing or
causing or permitting the unloading of goods from the container,
deliver to the Comptroller the goods manifest of the container in
the form or forms as the Minister responsible for customs may by
regulations prescribe, giving the particulars indicated in such form
or forms or required thereby; and such goods manifest shall be
delivered before any seals and fastenings affixed on such container
are removed, altered, broken or destroyed.
(2) Where any person delivers to the Comptroller any goods
manifest and the same is inaccurate in any material particular, he
shall be liable to a fine ( multa ) of not less than one hundred liri but
not exceeding one thousand liri.
(3) All goods falsely described in the goods manifest shall be
forfeited.
(4) All goods which are not duly declared in the goods manifest
may be detained by an officer of the customs until so declared, and
until the omission is explained to the satisfaction of the Minister
responsible for customs, and may in the meantime be removed to a
government warehouse.
  8        CAP. 37. ħ              CUSTOMS
(5) ( a ) Notwithstanding any authority or permission which
the Comptroller may have given to the consignee of any imported
goods allowing such consignee to deliver any imported goods to the
respective importer or to the agent of such importer, the
Comptroller shall have the right to impose at any time such
conditions relating to the delivery, loading or carriage of such
goods and to carry out such inspections and controls and to take
such other action as he deems necessary for the purpose of ensuring
that no such imported goods have been or will be abusively
removed from any approved or appointed warehouse, place of
security, landing place or means of transport.
( b ) Any person who fails to comply with such conditions, or
who refuses to allow or obstructs such inspections or controls,
imposed by the Comptroller as provided in paragraph ( a ) of this
subarticle, shall in addition to any punishment to which he may be
liable under this or any other law, be liable, to a fine ( multa ) of not
less than one hundred liri but not exceeding one thousand liri.
Illegal breaking of 
seals and 
unstuffing of 
containers.
Added by: 
XIX. 1985.8. 
Amended by:
XXXV. 1989.37;
XII. 2001.5.
8C. (1) Any person who removes, alters, breaks or destroys or
attempts or causes or permits to be removed, altered, broken or
destroyed any seal or fastening affixed on any container or unstuffs
any container, except in accordance with the provisions of
subsection (5) or (6) of section 8A shall in addition to any other
punishment to which he may be liable under this or any other law,
be liable, to a fine ( multa ) of not less than one hundred liri but not
exceeding one thousand liri.
Cap. 337.
(2) For the purposes of this section and of sections 8A and 8B
the word "container" shall have the same meaning assigned to it in
section 20 of the Import Duties Act, and includes a commercial
road vehicle as therein defined.
PART III
E NTRY,  U NSHIPPING,  L ANDING,  E XAMINATION,  W AREHOUSING 
AND  C USTODY OF  G OODS
Time of landing of 
goods. 
Amended by:
XVI. 1960.3; 
L.N. 4 of 1963; 
XI. 1974.3; 
XIII. 1979.8.
9. (1) No goods shall be discharged into lighters or carried
from the importing vessel to any wharf or other place, except under
such regulations and instructions as the Minister responsible for
customs may, from time to time, make or prescribe; nor shall they
be so discharged or carried on Saturdays, Sundays or public
holidays, or, on other days, except between the hours of six in the
morning and six in the afternoon from the 1st April until the 30th
September inclusive, and between the hours of seven in the
morning and five in the afternoon from the 1st October until the
31st March inclusive, unless the special permission in writing of
the Comptroller is first obtained.
(2) If any goods are unshipped contrary hereto, the same
together with the boat or other means employed in removing such
goods, shall be forfeited.
                         CUSTOMS    ġ CAP.  37.  9
Landing of goods 
on certain days.
Amended by: 
XVI. 1960.3;
XI. I974.4; 
XIII. 1979.9.
10. (1) Except with the special permission of the Comptroller,
no goods shall be landed or put on shore on Saturdays, Sundays or
public holidays, or before seven in the morning or after five in the
afternoon.
(2) If any goods are landed contrary hereto, the same together
with the boat or other means employed in removing such goods,
shall be forfeited.
Permits for landing 
of goods. 
Amended by:
XVI. 1960.3: 
XIII. 1979.10.
11. (1) No goods, except those unladen under section 7, shall
be unladen from any vessel without the previous permission of the
Comptroller for the landing of the same; and no goods shall be
landed except at a place duly appointed for the purpose and
expressed in such permit.
(2) All goods unladen or landed without such permit, or in
contravention of the terms of such permit, shall be forfeited.
Delivery of bill of 
entry for imported 
goods. 
Amended by: 
XVI. 1960.3; 
L.N. 4 of 1963; 
XIX. 1985.9; 
VII. 1993.2.
12. Subject to the provisions of section 7, the importer of any
goods or his agent, shall, before unshipment thereof, make perfect
entry of such goods by delivering to the Comptroller an entry
thereof in such form or forms as the Minister responsible for
customs may by regulations prescribe; and for such bill of entry the
Comptroller shall issue a release document made in such form and
manner as the Minister responsible for customs may by regulations
prescribe, which, when signed or otherwise duly certified by the
Comptroller, shall be transmitted to the proper officer and be his
warrant for the examination and subsequent delivery, or, as the case
may be, the due warehousing of such goods.
Entry by bill of 
sight. 
Amended by: 
XVI. 1960.3; 
L.N. 4 of 1963; 
XIX. 1985.10.
13. (1) The importer of any goods, or his agent, if unable, for
want of full information, to make a perfect entry of such goods, on
making and subscribing a declaration to that effect, before the
Comptroller, may make an entry in respect of the packages or
parcels of such goods, by bill of sight, in such form or forms as the
Minister responsible for customs may by regulations prescribe, and
containing the several particulars required in such form or forms.
Warrant for 
landing. 
Before delivery of 
goods imported to 
make perfect entry.
(2) Such entry on being delivered to the Comptroller and
signed by him, shall be the warrant for provisionally landing such
goods to be examined by such importer or his agent in presence of
the proper officers; and the importer or his agent shall, within three
days or such further time as the Comptroller may allow after the
landing thereof and before the same are delivered, make full and
perfect entry thereof by endorsing upon such bill of sight such
particulars of such goods as are herein required on making perfect
entry of goods, whether for payment of duty, or for warehousing or
for delivery free of duty, as the case may be, and to such
endorsement he shall affix the date thereof, together with his
signature and place of abode; and such endorsement when
countersigned by the Comptroller shall be taken as the perfect entry
for such goods.
  10        CAP. 37. ħ              CUSTOMS
Goods entered by 
bill of sight not to 
be delivered unless 
duty is paid or 
deposited. 
Amended by: 
XVI. 1960.3.
14. Where an entry for the landing and examination of goods
for delivery on payment of duty is made by bill of sight, such goods
shall not be delivered until perfect entry thereof shall have been
made and the duties due thereon paid, unless the importer or his
agent shall have deposited with the Comptroller a sum of money
sufficient in amount to cover the duties payable thereon; and if the
sum deposited on a bill of sight is not equal in amount to the duties
payable upon all the goods contained in any single package landed
or examined thereby, no part shall be delivered until a perfect entry
is made, and the duties are paid or deposited for the whole of the
goods contained in such package.
Mode of levying 
duty on goods 
delivered by bill of 
sight. 
Added by: 
XIX. 1985.11. 
Amended by: 
XXXV 1989.37. 
Cap. 337.
14A.   Notwithstanding the provisions of sections 13 and 14 of
this Ordinance, whenever goods are delivered by bill of sight the
amount of duty levied when making the perfect entry shall, without
prejudice to any right of remittance of duty in accordance with
section 20 of the Import Duties Act, be calculated on the quantity
of the goods shown on the relative invoice or on the quantity of the
goods endorsed on such bill of sight by an officer of the customs
and countersigned by the importer or his agent, whichever quantity
shall be the greater.
Goods entered for 
warehouse may 
upon further entry 
be delivered for 
local use or for 
exportation.
15. If, after any goods have been duly entered and landed to be
warehoused, though not actually deposited in the warehouse, the
importer shall further duly enter the same or any part thereof for
use in Malta or for exportation, the same may be delivered and
taken for use in Malta or exportation, as the case may be.
Comptroller may 
require any number 
of copies of bill of 
entry. 
Amended by: 
XVI. l960.3; 
XIII. 1979.11; 
XIII. 1983.5; 
XIX. 1985.12;
VII. 1993.3.
16. (1) Upon the entry of any goods, the importer, his agent,
or the consignee of the vessel, as the case may be, shall deliver as
many copies of the entry thereof as the Comptroller may require, in
which copies all sums and numbers may be expressed in figures.
(2) The importer or his agent shall produce to the Comptroller,
if required by him, the original invoices, bills of lading and such
other documents relating to the goods as may be deemed sufficient
or necessary for verifying any statement or information appearing
on the bill of entry relating to such goods.
(3) If such importer or agent refuses to produce such invoices,
bills of lading or any such other documents, or wilfully produces
any invoice, bill of lading or document relating to the goods, which
is false in any particular, such importer or agent shall be liable to a
fine ( multa ) of not less than one hundred liri but not exceeding one
thousand liri.
Goods concealed 
in packages or 
delivered without 
entry shall be 
forfeited. 
Amended by: 
L.N. 4 of 1963; 
XIII. 1979.12.
17. If any prohibited goods or other things, or goods or other
things subject to import duties, are found concealed in any way, or
packed in any package or parcel to deceive the customs officers,
such package or parcel, and all the contents thereof shall be
forfeited; and if any goods are taken or delivered out of any ship or
out of any warehouse, not having been duly entered, the same shall
be forfeited:
Passengers’ 
baggage.
  Provided always that no entry shall be required in respect of the
baggage of passengers, which may be examined, landed and
delivered, under such regulations as the Minister responsible for
                         CUSTOMS    ġ CAP.  37.  11
customs may direct, but if any prohibited or uncustomed goods
shall be found concealed therein, either before or after landing, the
same shall be forfeited together with everything packed therewith.
Unclaimed goods 
and baggage. 
Added by: 
XIX. 1985.13.
17A. (1) If any goods, including passengers’ baggage, which
are brought to any place where passengers’ baggage is examined by
Customs are not cleared forthwith from, or otherwise declared to,
Customs, the same shall be forfeited and shall be disposed of as the
Minister responsible for customs may direct.
(2) The provisions of the preceding subsection shall not apply
to goods or baggage which were intended for another destination
and were brought to Malta in error, and to goods or baggage which
arrive in Malta unaccompanied by the person for whose use they
are intended:
  Provided that in any such case the carrier or his agent shall, if
so required by the Comptroller, certify in writing the facts of the
case: 
  Provided further that when such goods or baggage remain
unclaimed for a period of eight days from the date of their arrival in
Malta they shall be forfeited and shall be disposed of as the
Minister responsible for customs may direct.
Penalty on 
fraudulent import 
entries and 
concealments. 
Amended by:
XIII. I979.13; XIII. 
1983.5.
18. If any person shall import or cause to be imported any
package containing goods not corresponding with the entry thereof,
or shall, directly or indirectly, import or cause to be imported or
entered any package of goods as of one denomination which shall
afterwards be discovered, either before or after delivery thereof, to
contain other goods, or goods subject to a higher rate or other
amount of duty than those of the denomination by which such
package or the goods in such package were entered, such person
shall be liable for every such offence to a fine ( multa ) equivalent to
the aggregate of the amount of duty payable on the goods contained
in such package and double the value of such goods, or to twenty-
five liri, whichever is the greater, and such package and the goods
therein shall be forfeited.
Goods not entered 
within twenty-one 
days may be 
conveyed to 
government 
warehouse. 
Amended by:
XL.1940.5;
XVI. 1960.3; 
VI. 1973.2; 
XIX. 1985.14.  
Small packages 
and parcels of 
goods may be 
deposited in 
government 
warehouse.
19. (1) If the importer of any goods does not, within twenty-
one working days after the arrival of the vessel importing the same,
make perfect entry or entry by bill of sight of such goods, or,
having made such entry, does not land such goods within such
twenty-one days, or within such further time as the Comptroller
may direct, any officer of customs may convey such goods to a
government warehouse; and whenever the cargo of any vessel shall
have been discharged within such twenty-one days or such further
time, with the exception only of a small quantity of goods, any such
officer may forthwith deposit such remaining goods in any
government warehouse, and may also, at any time after the arrival
of such vessel, remove any small packages or parcels of goods
therefrom and deposit them in any such warehouse, there to remain
for due entry during the remainder of such twenty-one days or
further time, except as hereinafter mentioned.
(2) Where any goods are landed but are not cleared from any
wharf, quay, shed or other place of landing within three months
  12        CAP. 37. ħ              CUSTOMS
from the date of the arrival of the importing vessel, then,
notwithstanding any other provision of law, such goods shall be
deemed, at the expiration of the said period, to be deposited in a
government warehouse and shall then be liable to be disposed of as
provided by section 20 of this Ordinance.
(3) If the importer of any goods deposited in a warehouse
appointed by virtue of the provisions of subsection (1) of section 27
other than a warehouse appointed exclusively for the deposit of
goods belonging to a specified person, does not within the period of
fifteen days from such deposit withdraw the same, any officer of
customs may remove such goods and convey them to a government
warehouse at the expense of such importer.
(4) If at the expiration of the period of fifteen days mentioned
in subsection (3) of this section, such goods are not withdrawn and
are not so deposited, they shall for the purpose of the payment of
store-rent fixed by regulations under this Ordinance, be deemed to
have been deposited in a government warehouse on the expiration
of the said period.
Sale of goods if 
uncleared within 
three months. 
Amended by: 
XVI. 1960.3; 
XIX.1985.15.
20. (1) If any goods so deposited in a government warehouse
being of a perishable nature, are not cleared forthwith, or, not being
of a perishable nature, are not cleared within three months after
such deposit, or within such further period as the Comptroller may
direct, and all charges of removal, freight and warehouse are not
paid, such goods may be sold, and the produce thereof shall be
applied to the discharge of - 
( a ) any expense incurred in connection with the sale;
( b ) the duty leviable on such goods as are sold to be
entered for home use or consumption;
( c ) any store-rent due to the Government;
( d ) the expense of removal of the goods to the government
warehouse;
( e ) the landing and other charges; and 
( f ) the freight.
Payment of items 
to be effected in 
order of priority.
(2) Payment of the items listed in paragraphs ( a ) to   ( f )   of
subsection (1) of this section shall be effected in the same order of
priority therein set out so that each item will be paid in preference
to the next following item even if the proceeds are not sufficient for
the payment of one or more of the items.
(3) Where, however, the goods cannot be sold for a sufficient
sum to discharge the debts due in paragraphs ( a ), ( b ), ( c ) and ( d ) of
subsection (1) of this section the property of such goods shall vest
in the Government by way of settlement of those debts and shall be
disposed of as the Minister responsible for customs may direct.
(4) The overplus, if any, after discharging the debts set out in
paragraphs   ( a ) to ( f ) of subsection (1) of this section shall be paid
to the proprietor of the goods on his application for the same.
                         CUSTOMS    ġ CAP.  37.  13
Lien for freight 
payable before 
delivery of goods 
from government 
warehouse.
21. An officer of customs, having the custody of any goods
which have come into his hands under this Ordinance, may refuse
delivery thereof from the government warehouse or other place of
deposit, until proof is given to his satisfaction that the freight due
upon such goods has been paid.
Goods of a 
combustible or 
inflammable nature 
or otherwise 
objectionable not 
to be deposited in 
government 
warehouse. 
Amended by: 
XL.1940.5;
XVI.1960.3.
22. (1) No goods of a combustible or inflammable nature, or
which in the opinion of the Comptroller are otherwise
objectionable, shall be brought into or deposited in a government
warehouse except with the express sanction in writing of the
Comptroller.
(2) If any such goods are landed by the officers of customs
under the provisions of this Ordinance, the same may be deposited
in any other available place that such officers may deem fit, and
whilst so deposited the same shall be deemed to be in a government
warehouse, and be liable to be dealt with, at the expiration of
fourteen days, in the same manner as goods of a perishable nature
actually deposited in a government warehouse, unless duly cleared
or warehoused in some approved warehouse in the meantime; and
such goods shall be charged with such expenses for securing,
watching and guarding the same until sold, cleared or warehoused,
as aforesaid, as the Comptroller shall see fit.
Goods showing 
signs of 
deterioration.
Added by: 
XIX. 1985.16.
22A. (1) Where any goods are brought into or deposited in a
government warehouse and subsequently show signs of
deterioration, or may in the opinion of the Comptroller cause
damage to other goods or to the building, the Comptroller may
order that the same be withdrawn therefrom against payment of
import duty and all charges due, within such period as may be fixed
by him, and if such goods are not withdrawn within that period then
the goods shall be destroyed at the expense of their proprietor.
(2) The provisions of subsection (1) of this section shall apply
also to goods which are regularly warehoused notwithstanding any
unexpired period of such warehousing.
If goods remain on 
board importing 
ship beyond 
twenty-one days, 
such ship may be 
detained for 
expenses. 
Amended by: 
XL.1940.5: 
XVI. 1960.3.
23. (1) Whenever any goods shall remain on board any
importing vessel beyond the period of twenty-one days after the
arrival of such vessel, or beyond such further period as the
Comptroller may allow, such vessel shall be detained by the
Comptroller until all expenses of watching or guarding such goods
beyond twenty-one days or such further time, if any, allowed, as
aforesaid, not exceeding twenty-five cents  per diem , and of
removing the goods, or any of them, to the government warehouse,
in case the officers shall so remove them, are paid.
(2) The like charge  per diem  shall be made in respect of any
derelict or other vessel coming, driven or brought into Malta, under
legal process, by stress of weather or for safety, when it is
necessary to station any officer of customs in charge, either on
board thereof or otherwise, for the protection of the revenue, so
long as the officer shall so remain.
  14        CAP. 37. ħ              CUSTOMS
Unshipping, 
carrying, etc., of 
goods to be done 
by or at the 
expense of the 
importer.
24. Save as otherwise expressly provided in any other law, the
unshipping, carrying and landing of all goods, and bringing them to
the proper place for examination and weighing, putting them into
the scales, opening, unpacking, repacking, bulking, sorting, lotting,
marking and numbering, where such operations respectively are
necessary or permitted, and removing to and placing them in the
proper place of deposit until duly delivered, shall be performed by
or at the expense of the importer.
Weighing and 
measuring of 
goods.
S. 19 of Ord.VI of 
l840, incorporated. 
Substituted by: 
XIII. I962.62.
25. The weighing and measuring of dutiable goods for the
purpose of levying the import duties thereon or of duty-free goods
where the importer so requires prior to withdrawal from any shed
or warehouse shall be carried out by a customs weigher, at the
expense of the importer, under the supervision of an officer of
customs.
Penalty. 
S. 20 of Ord. VI of 
1840, 
incorporated. 
Amended by: 
XIII. 1979.14; 
XIII. 1983.5: 
XIX. 1985.17.
26. If the licensed weigher or measurer, or any other person
employed by the Government to weigh or measure such goods, or
to superintend the weighing or measuring thereof, shall defraud or
attempt to defraud the Government of any part of any import duty
payable thereon, such weigher or measurer, or such other person
shall be deprived of his licence or employment, and shall be liable
to a fine ( multa ) of not less than one hundred liri but not exceeding
one thousand liri; and if he shall so defraud or attempt to defraud at
the instance of the importer, such goods shall be forfeited.
Approval of 
appointment of 
warehouses. 
Amended by: 
VII.1911.1,2;
L.N. 4 of 1963; 
XIX.1985.18.
27. (1) Independently of any other law, it shall be lawful for
the Minister responsible for customs to approve or appoint
warehouses or places of security within Malta, for the warehousing
of dutiable goods without payment of duty on the first entry
thereof; and to direct with what sureties and to what amount
security shall be required in respect of any warehouse so approved
or appointed as aforesaid, or in respect of any goods deposited
therein or for the security of the duties thereon; and what
description of goods, and on what conditions such goods shall be
allowed to be warehoused therein and to cancel the appointment of
any such warehouse.
(2) Where any goods are deposited in any place approved or
appointed as aforesaid but are not produced at the request of an
officer of the customs, then the person having the custody of the
goods shall, in addition to the payment of store-rent and other
charges, if any, in respect of those goods and to any penalty to
which he may be liable under the provisions of this Ordinance or of
any other law, be liable for the payment of import duty due on such
goods.
  For the purposes of this subsection any store-rent due shall be
calculated up to the date of such request.
(3) It shall also be lawful for the Minister responsible for
customs, in the case of any goods as aforesaid warehoused in
government warehouses, to fix and vary, by regulations under this
Ordinance, the rates chargeable for store-rent as well as, in the case
of goods lost or destroyed by unavoidable accident in the
warehouse, or of goods warehoused on account of any public
department, to remit or return, the store-rent due or paid thereon.
                         CUSTOMS    ġ CAP.  37.  15
(4) The powers vested in the Minister responsible for customs,
under the provisions of the preceding subsections of this section
may, in like manner, be exercised with respect to imported free
goods, in so far as such provisions may be applicable thereto.
Proper officer of 
customs to take 
account of goods 
for warehouse. 
Amended by: 
XVI. 1960.3; 
XIII. 1979.15.
28. (1) Upon the entry and landing of any dutiable goods to be
warehoused, or within such period as the Comptroller may direct
with respect to the same or any of them, the proper officer of
customs shall, before such goods are warehoused, take an account
of the same, and shall enter in a book kept for that purpose, the
name of the importing vessel and of the person in whose name they
are entered, the marks, numbers and general description of the
goods, and the warehouse or place in the warehouse in which the
same are to be deposited:
  Provided that, where any such goods are entered to be
warehoused for exportation or transhipment only, there shall be
taken the number and description only of the packages and marks
of all such goods entered to be warehoused for exportation or
transhipment only, unless the Comptroller directs that a full
examination be made; and when the same are so deposited with the
authority of such officer, he shall certify that the entry and
warehousing of such goods are complete, and such goods shall
from that time be considered goods duly warehoused.
(2) If any such goods are delivered, withheld or removed from
the proper place of examination before the same have been
examined and certified by such officer, such goods shall be deemed
to be goods not duly entered or warehoused and shall be forfeited.
Comptroller may 
remit duties on 
warehoused goods 
lost or destroyed. 
Amended by: 
XVI. 1960.3.
29. If any goods warehoused or entered to be warehoused, or
entered to be delivered from the warehouse, are lost or destroyed
by unavoidable accident, either on ship board, or in removing,
landing, or receiving into the warehouse, or in the warehouse, the
Comptroller may remit or return the duties due or paid thereon.
PART IV
W AREHOUSING OF  A RMS,  A MMUNITION,  E XPLOSIVE 
S UBSTANCES, ETC.
Importation and 
exportation of 
arms, ammunition, 
or other utensils of 
war.
S. 30 of Ord.VI of 
1840, 
incorporated. 
Amended by: 
L.N. 4 of 1963: 
L.N.148 of 1975.
30. (1) Arms, ammunition, or other utensils of war, not
required for the Armed Forces of Malta, which shall be imported
into Malta, shall be deposited in bond on the importation thereof
and shall not be released from bond (either for exportation, or for
use within Malta), without a permit from the Minister responsible
for customs.
Penalty.
imported or which it may be attempted to import against the
provisions of this section, shall be forfeited.
  16        CAP. 37. ħ              CUSTOMS
Power of Minister 
responsible for 
customs.
(3) Nevertheless it shall be competent to the Minister
responsible for customs to prohibit or regulate the importation into
Malta, and the exportation therefrom, of arms, ammunition, or
other utensils of war, not required for the Armed Forces of Malta.
Provisions relating 
to arms, 
ammunition, etc., 
may be made 
applicable to 
explosive 
substances.
S. I of Ord. IV of 
1885, 
incorporated. 
Amended by: 
L.N. 4 of 1963.
31. It shall also be competent to the Minister responsible for
customs to order, by notice in the Government Gazette, that the
provisions of the last preceding section be made applicable also to
explosive substances which, in the opinion of the Minister
responsible for customs, are of such a dangerous nature as to render
such order necessary for public safety. *
Forfeiture of 
explosive 
substances not duly 
declared.
S. 2 of Ord. IV of 
1885, 
incorporated. 
Amended by: 
L.N. 4 of 1963.
32. (1) When any parcel of goods landed from a vessel
arriving in Malta from any place beyond the seas, shall be found to
contain any explosive substance, in reference to which the Minister
responsible for customs shall have exercised the power vested in
him under the last preceding section, and the existence of which in
such parcel shall not have been expressly declared in the report
mentioned in section 6 of this Ordinance such substance together
with any other goods contained in the said parcel or forming part
thereof, shall be forfeited, even though the omission of the
aforesaid declaration was due to the fact that the master, at the time
of the presentation of the said report, was not aware of the
existence of such explosive substance in the parcel aforesaid.
(2) Such forfeiture shall take place  ipso jure , without the
necessity of any judicial procedure.
Forfeiture not to 
exempt master 
from payment of 
fine.
S. 3 of Ord IV of 
1885, 
incorporated .
33. Any forfeiture under the provisions contained in the last
preceding section, shall not operate so as to exempt the master from
the payment of the fine mentioned in section 6 of this Ordinance,
when applicable according to the provisions of the said section.
PART V
O PERATIONS ON AND  D ISPOSAL OF  W AREHOUSED  G OODS
Goods in ware-
house may be 
sorted, repacked, 
etc. 
Amended by: 
XVI.1960.3;
VI. 1961.2;
L.N. 4 of 1963.
Wine or spirits 
may be bottled and 
samples taken.
34. (1) With the sanction of the Comptroller and after such
notice given by the respective importers or owners, at such times
and under such regulations as may, from time to time, be made by
the Minister responsible for customs under this Ordinance, it shall
be lawful in any government or other warehouse to bulk, sort,
separate, lot or repack any goods warehoused in such warehouse
and to make such alterations therein as may be necessary for the
preservation, sale, shipment or disposal thereof; and also to draw
off wine or spirits into bottles or flasks of such size, as the
Comptroller may see fit, for consumption in Malta or for
exportation; and also to fill up any casks of wine or spirits from any
other casks of the same respectively secured in the same
* See  the Explosives Ordinance (Chapter 33).
                         CUSTOMS    ġ CAP.  37.  17
warehouse; and also to take such samples of goods as may be
allowed by the Comptroller with or without entry, and with or
without payment of duty, except as the same may eventually
become payable as on a deficiency of the original quantity; and the
duty on the surplus, if any, remaining after any operation upon such
goods as may be delivered for use in Malta, shall be immediately
paid, and such surplus shall thereupon be delivered for use in
Malta.
After repacking 
damaged parts may 
be destroyed.
(2) After such goods have been so separated or repacked, the
Comptroller may, at the request of the importer or owner of such
goods, cause or permit any refuse, damage or surplus goods
occasioned by such separation or repacking, or, at the like request,
any goods which may not be worth the duty, to be destroyed, and
may remit the duty payable thereon.
Manufacture, 
processing or 
assembly of goods 
in bonded 
warehouses.
(3) The Minister responsible for customs may, subject to the
giving of such security and on such conditions as he may by order
prescribe, permit the manufacture, processing or assembly of any
goods in any warehouse or place of security approved or appointed
under subsection (1) of section 27.
Clearance or 
rewarehousing 
after one year. 
Amended by: 
XVI. 1960.3; 
L.N. 4 of 1963; 
XXXIX.1965.4; 
XXXIV.1971.3;
XIX.1985.19.
35. (1) All dutiable goods warehoused in any government or
other warehouse shall be cleared, either for use in Malta or for
exportation, at the expiration of one year from the day on which the
same were warehoused, unless the owner of such goods is desirous
of rewarehousing the same; in which case the goods shall be
examined by the proper officer and, on their quantities being
ascertained, a fresh account in respect of such goods shall be
opened, the old account being closed:
  Provided that where the goods are warehoused in a government
warehouse, rewarehousing may only take place subject to the rent
due being first paid and subject to permission being granted by the
Comptroller of Customs:
Provided further that if the owner of the goods desires to
rewarehouse the same according to the account taken at the landing
thereof, without re-examination, such re-examination may be
dispensed with if the Comptroller of Customs is satisfied that the
same are still in the warehouse, that the packages are entire, and
that there is no reason to suspect that there is any undue deficiency.
Goods in 
warehouse not 
cleared or 
warehoused, to be 
sold after one year.
Disposal of 
proceeds.
(2) If any goods warehoused as aforesaid in a government
warehouse are not duly cleared, exported or rewarehoused at the
expiration of one year from the previous entry and warehousing
thereof, or within such further period as shall be permitted by the
Comptroller, the same, if worth the duty, shall after one month’s
notice to be given to the owner, if known and resident in Malta, or
his agent, if any, or to be published in the Government Gazette and
in one or more newspapers, giving the marks, numbers, importing
vessel and importer’s name, if known, be sold by public auction or
in any other manner as the Minister responsible for customs may
direct, provided that, if the sale is to be made by public auction, the
auctioneer shall, in each particular case, be appointed by the said
Minister, and the proceeds thereof shall be applied to the payment
of the duties, warehouse rent and charges, and the surplus, if any,
  18        CAP. 37. ħ              CUSTOMS
shall be paid to the owner of such goods, if known; but if such
owner cannot be found, such surplus shall be carried to the account
of Government, to abide the claim of such owner on his appearing
and making good his claim thereto, if such claim is made within
one year from the date of sale.
Goods not worth 
the duty shall be 
disposed of.
(3) If such goods are not worth the duty, then the same, after
one month’s notice as aforesaid, shall be disposed of as the
Minister responsible for customs may direct.
PART VI 
T RANSFER OF  G OODS IN  B OND
Sale or pledge of 
goods in bond. 
S. 36 of Ord.VI 
of l840, 
incorporated. 
Amended by: 
XVI. 1960.3.
36. (1) A sale or pledge of goods in bond, by the person or
persons in whose name such goods are standing in the proper
Custom House book, shall have the like effect which it would have
under the existing laws, if the seller or pledgor in pursuance of such
sale or pledge, had delivered the goods to the buyer or pledgee,
provided the sale or pledge be entered by the Comptroller
immediately after the completion thereof, and in accordance with
the provisions of subsection (2) of this section.
Book for entering 
such sales or 
pledges.
(2) The Comptroller shall keep a book for entering such sales
or pledges; he shall immediately enter therein any such sale or
pledge, on the written application of the seller and buyer, or on the
like application of the pledgor or pledgee; and he shall produce
such book, upon any demand duly made for the production thereof.
Entry to be 
conclusive 
evidence of sale or 
pledge.
(3) The entry therein shall be deemed conclusive evidence of
the fact of the sale or pledge, in any judicial proceedings
concerning the same.
Issue of Custom 
House schedule.  S. 
I of Ord. III of 
l850, incorporated. 
Amended by: 
XVI. 1960.3; 
XIX. 1985.20.
37. At the request of the importer of any goods which have
been in bond and which are subject to duty, the Comptroller shall,
after the expiration of twenty-four hours from the day on which all
such goods shall have been deposited in bond, and unless the same
shall have been lawfully attached by means of a garnishee order
issue and deliver to such importer a Custom House schedule in such
form or forms as the Minister responsible for customs may by
regulations prescribe, certifying the actual deposit in bond of such
goods, and the quantity and quality thereof as described in the
books of the Custom House.
Issue of more than 
one schedule. 
S. 2 of Ord. III of 
1850, 
incorporated. 
Amended by: 
XVI. I960.3; 
L.N. 4 of I963.
38. It shall be at the option of the importer to obtain from the
Comptroller either one schedule for the whole quantity of the goods
deposited in bond, or separate schedules for different portions of
the said goods: provided, in the latter case, the several portions be
deposited in bond separately, or be by their nature distinct:
provided also that the portions be not less in quantity than such
minimum quantity as the Minister responsible for customs may by
regulations to be posted up in the Custom House for general
information, prescribe in that behalf.
                         CUSTOMS    ġ CAP.  37.  19
Schedule to 
represent goods.  S. 
3 of Ord. III of 
1850, 
incorporated.
39. The Custom House schedule shall represent the goods
therein described, and the delivery of such schedule, signed by the
importer, shall have the same effect as is by law attributed to the
actual delivery of such goods.
Delivery of goods.
S. 4 of Ord.III of 
1850, 
incorporated. 
Amended by: 
XVI. 1960.3.
40. (1) The Comptroller shall deliver the goods to the
importer or to the person producing to him the original Custom
House schedule relating to such goods, signed by the said importer;
and the Comptroller shall thereupon be discharged from all further
liability towards any other person whomsoever in respect of such
goods: unless such goods shall have been lawfully attached, before
delivery, by means of a garnishee order issued against the person
producing such Custom House schedule.
(2) In the case of partial delivery of the goods described in the
Custom House schedule, as provided in section 38, the Comptroller
shall endorse on the schedule the quantity delivered, corresponding
with the entry in the books of the Custom House, and return the
said schedule to the person producing the same.
Doubts as to 
authenticity of 
signature.
S. 5 of Ord. III of 
1850, 
incorporated. 
Amended by: 
XVI. 1960.3.
41. (1) If any doubt shall arise as to the authenticity of the
signature of the importer named in the schedule, the Comptroller
shall not deliver the goods until the signature shall have been
verified.
(2) If, on account of the death, absence or other incapacity of
the importer, his signature cannot be by him verified, the
Comptroller shall not deliver the goods until the said signature
shall have been verified by two persons whom he shall deem
trustworthy; and in any such case neither the customs department
nor any of its officers shall be responsible for any error which may
have been incurred respecting such signature.
PART VII
E NTRY OF  W AREHOUSED  G OODS FOR  C ONSUMPTION AND OF 
G OODS FOR  E XPORTATION
Entry for 
exportation or 
home use of 
dutiable goods. 
Amended by: 
XVI. 1960.3; 
L.N. 4 of 1963.
42. No warehoused dutiable goods shall be taken or delivered
from any government or other warehouse, except upon due entry
and under the care of the proper officers, for exportation, or upon
due entry and payment of the full duties payable thereon for use in
Malta, except goods duly delivered to be shipped as stores, in such
quantities as the Comptroller may allow, and subject to such
regulations as may, from time to time, be made by the Minister
responsible for customs under this Ordinance.
  20        CAP. 37. ħ              CUSTOMS
Persons clearing 
warehoused goods 
to deliver bill of 
entry and pay 
duties. 
Amended by: 
XVI. I960.3; 
L.N. 4 of 1963. 
Duties to be paid 
according to 
landing account 
except in certain 
cases.
Duties on certain 
goods to be 
chargeable on 
ascertained 
quantity on 
delivery, unless 
deficiency has 
been caused by 
improper means.
43. Upon the entry of any goods to be cleared from any such
warehouse for use in Malta, the person entering such goods shall
deliver to the Comptroller a bill of entry and duplicates thereof, in
like manner and form and containing the same particulars as are
hereinbefore required on the entry of goods to be delivered for use
in Malta on the landing thereof, as far as the same may be
applicable; and shall, at the same time, pay down the full duties
payable thereon, not being less in amount than according to the
account of the quantity taken by the proper officer on the first entry
and landing thereof, except as to the following goods, viz:
unmanufactured tobacco, wine, spirits, vinegar, beer and oil in
bulk, and such other goods as may, from time to time, be designated
by the Minister responsible for customs, the duties whereon, when
cleared from the warehouse for use in Malta, shall be chargeable
upon the quantity of such goods, ascertained by weight, measure or
strength at the time of actual delivery thereof, unless there is
reasonable ground to suppose that any portion of the deficiency or
difference between the weight, measure or strength ascertained on
landing and first examination of any such last mentioned goods and
that ascertained at the time of actual delivery, has been caused by
illegal or improper means, in which case the Comptroller shall
make such allowance only for loss as he may consider fairly to
have arisen from natural evaporation or other legitimate cause; and
duty shall be payable on any loss exceeding such allowance.
Goods not to be 
shipped except on 
proper days and 
places, nor until 
entry and 
clearance. 
Amended by: 
XVI. 1960.3; 
XI. 1974.5; 
XIII. 1979.16.
44. (1) No warehoused goods or goods entitled to drawback
on exportation shall be shipped, put off or water-borne to be
shipped for exportation, on Saturdays, Sundays or public holidays
or, in the case of other days, before seven o’clock in the morning or
after five o’clock in the afternoon, except with the special
permission in writing of the Comptroller, nor from any place not
being a wharf or other place duly appointed for such purpose, nor
without the presence or authority of an officer of customs, nor
before due entry of such goods, nor before due clearance thereof
for shipment.
Forfeiture of goods 
shipped for 
exportation 
without authority 
of Comptroller.
(2) If any such goods are shipped, put off or water-borne,
except with the authority of the Comptroller and under the care of
an officer of customs, and in such manner, within such time and by
such roads or ways as such officer may permit or direct, such goods
shall be forfeited.
(3) If any such goods are illegally removed or carried away
from any vehicle, boat, lighter, wharf or other place prior to the
shipment thereof on board the exporting vessel, or from any vessel,
or vehicle in or on which the same shall have been shipped or
laden, the bond given in respect thereof shall be forfeited, and may
forthwith be put in suit for the penalty thereof, although the time
prescribed in such bond for the landing of such goods at the place
of destination shall not have expired.
                         CUSTOMS    ġ CAP.  37.  21
Security for the 
exportation of 
goods.
Amended by:
XVI. 1960.3; 
L.N. 4 of 1963; 
VI. 1973.3.
45. Before any warehoused dutiable goods, or goods entitled to
any drawback of customs on exportation, or goods exportable only
under particular rules, regulations or restrictions, are permitted to
be exported, the exporter or his agent shall deliver to the
Comptroller a shipping bill, and give such security by bond as the
Comptroller may require, not exceeding double the amount of the
duty leviable on such goods, that such goods shall be duly shipped
and exported and, if the Comptroller so requires, that the goods
shall be landed at the place for which they are entered outwards,
within such time as the Comptroller may deem reasonable, or be
otherwise accounted for to his satisfaction; and such shipping bill,
when certified by the proper officers of customs, shall be the export
entry for the goods enumerated therein:
General bond.
Notice to be given 
in each case.
  Provided that any person who desires to export any such goods,
may, at his option, but subject to such regulations as may be made
by the Minister responsible for customs under this Ordinance, give
a general bond, with such security, in such amount and under such
conditions as the Comptroller may require, in lieu of a separate
bond for each exportation, first delivering in each case to the
proper officer a notice in such form as the Comptroller may
prescribe, containing an account of the particular goods to be
exported by him under such general bond in any particular vessel.
Bill of entry for 
exportation. 
Amended by: 
XVI. 1960.3; 
L.N. 4 of 1963; 
XIII.1979.17;
XIII.1983.5;
XIX.1985.21.
46. (1) The exporter of goods for which no bond is required
shall, within twenty-four hours after the final clearance outwards of
the exporting vessel, either by himself or his agent, deliver to the
Comptroller a bill of entry in such form or forms as the Minister
responsible for customs may by regulations prescribe, and
containing the several particulars indicated in such form or forms,
or required thereby, and shall subscribe such bill of entry, and on
the demand of the Comptroller shall produce the invoices, bills of
lading and other documents relating to the goods to test the
accuracy of such bill of entry; and, on failure to comply with any of
the foregoing requirements, the exporter or his agent shall for each
such offence be liable to a fine ( multa ) of not less than one hundred
liri but not exceeding one thousand liri; and if any of the particulars
contained in any such bill are inaccurate the person subscribing the
bill shall be liable to a fine ( multa ) of not less than one hundred liri
but not exceeding one thousand liri.
(2) For the purpose of this section, when a vessel calls at Malta
for the object only of taking in coal for use on the voyage, every
person who ships such coal shall be deemed to be the exporter of
the coal.
Goods not 
exported to be 
notified to proper 
officer. 
Amended by: 
XIII. 1979.18; 
XIII. 1983.5; 
XIX. 1985.22.
47. If any exporter of goods who shall have delivered a
shipping bill thereof for exportation in any vessel shall fail, in case
such goods or any of them shall not be duly shipped, to attend the
proper officer of customs, within six days after the final clearance
outwards of such vessel, either by himself or his agent, and correct
such shipping bill, he shall be liable to a fine ( multa ) of not less
than one hundred liri but not exceeding one thousand liri.
  22        CAP. 37. ħ              CUSTOMS
Shipping bill
signed by 
Comptroller to 
be the clearance for 
the goods. 
Amended by: 
XVI. I960.3.
48. The shipping bill or bills, when filled up and signed by the
exporter or his agent (or the consignee of the vessel) in such
manner as the Comptroller may require, and countersigned by him,
shall be the clearance for all the goods enumerated therein.
Minister 
responsible for 
customs may remit 
duty on 
warehoused goods 
lost or destroyed 
during delivery or 
shipment. 
Amended by: 
L.N. 4 of 1963.
49. If any goods, duly entered for delivery from the warehouse
for removal or exportation, are lost or destroyed by unavoidable
accident, either in the delivery from the warehouse or the shipping
thereof, the Minister responsible for customs may remit the duties
thereon.
PART VIII 
S HIP’S  S TORES
Order for shipment 
of ship’s stores. 
Amended by:
XVI.1960.3.
50. (1) The master of every vessel of the burden of forty tons
or upwards departing upon a voyage to parts beyond the seas shall,
upon request made by him, and upon such terms and conditions as
the Comptroller may direct, receive from the Comptroller an order
for the shipment of such stores from warehouse as may be required
and allowed by the Comptroller for the use of such vessel, having
regard to the number of the crew and passengers on board, and the
probable duration of the voyage on which such vessel is about to
depart.
Application for the 
shipment of ship’s 
stores.
(2) Every such request shall be made in such form and manner
as the Comptroller shall require, and shall be signed by the master
or owner of the vessel, who shall give bond, in such form and
manner and in such amount not higher than double the duty payable
on such stores or any of them, as the Comptroller may direct, that
no part thereof shall be relanded in Malta without leave of the
Comptroller.
Stores for use on 
board ships of war.
(3) Upon the request of the captain of any ship of war in
commission, dutiable stores for use on board such ship may be
shipped from warehouse, upon such terms and conditions as the
Comptroller may direct:
  Provided that such request shall be made in such form and
manner as the Comptroller shall require, and shall by signed by the
captain or other commissioned officer of such ship:
 Provided further that, in the case of any such ship, the bond
mentioned in subsection (2) of this section shall not be required.
                         CUSTOMS    ġ CAP.  37.  23
Stores content to 
be delivered to 
proper officer. 
Amended by: 
XVI. 1960.3; 
XXII.1976.4; 
XIII. 1979.19; 
XIII. 1983.5; 
XIX. 1985.23. 
Cap. 234.
Victualling bill.
51. (1) The master, or his agent duly authorized by him in
writing for that purpose, shall deliver to the proper officer the
stores content, containing the particulars of such stores, and shall
make out and subscribe thereon, in the presence of the proper
officer, a declaration that the contents thereof are true, and that all
the requirements of the Merchant Shipping Act, or, as the case may
be, of any other law respecting outward bound vessels applicable to
his vessel, have been complied with, and also an account of the
stores so shipped, together with any other stores then already on
board, and the latter, when signed by the aforesaid officer and
countersigned by the Comptroller, shall be the victualling bill.
(2) No dutiable stores shall be shipped for the use of any
vessel, nor shall any articles taken on board any vessel be deemed
to be stores, except such as are borne upon such victualling bill.
Forfeiture of stores 
relanded without 
the sanction of the 
Comptroller, and 
penalty.
(3) If any such stores are relanded at any place in Malta
without the sanction of the Comptroller, the same shall be forfeited,
and the master and the owner of the vessel shall each be liable, to a
fine ( multa ) equivalent to the aggregate of the duty payable on such
stores and double the value of such stores, or to a fine ( multa ) of
two hundred and fifty liri, whichever is the greater.
PART IX 
C LEARANCE  O UTWARDS
Before clearance, 
master to attend 
before proper 
officer to answer 
questions, etc. 
Amended by: 
XXXIX.1965.5; 
XIX.1985.24.
52. Before any vessel, not being a vessel allowed to land goods
without first making a report, is cleared outwards from Malta, the
master or other person authorized by him in writing, shall attend
the proper officer of customs, and shall answer all such questions
as may be asked of him by such officer concerning the vessel, the
cargo and the voyage, and shall deliver to such officer a content of
such vessel in such form or forms as the Minister responsible for
customs may by regulations prescribe and containing the several
particulars required in such form or forms.
Clearance of vessel 
after departure. 
Amended by: 
XXXIX. 1965.5; 
XI. 1974.6.
53. If a vessel allowed to land goods without first making a
report, departs whether with goods shipped on board or in ballast,
and without being cleared as required in the case of other vessels,
the agent of the owner shall, within twenty-four hours of such
departure, exclusive of Saturdays, Sundays and public holidays,
clear such vessel by delivering a content thereof in the manner and
form required in the case of other vessels, and generally by doing
all things in reference to such content, which the masters of other
vessels are required to do; and in case of any default, he shall be
liable to the penalties to which such masters in like case are liable.
Short shipment of 
goods to be 
notified to proper 
officer. 
Amended by: 
XIII. I979.20.
54. If any goods liable to duty on importation, or taken from
any bonded warehouse to be exported, or entitled to drawback on
exportation, or transhipped, which are enumerated in the content of
any vessel, are not duly shipped before the departure of such
vessel, such goods shall be forfeited, unless due notice of the non-
shipment thereof shall be given to the proper officer of customs
without any unnecessary delay after such departure, in order that he
  24        CAP. 37. ħ              CUSTOMS
may certify the short shipment thereof.
Unshipment of 
goods already 
shipped for 
exportation. 
Amended by: 
XVI.1960.3; 
XIII.1979.21; 
XIII.1983.5; 
XIX.1985.25. 
Penalty.
55. If any goods which have been duly entered and shipped for
exportation, are at any time thereafter unshipped in any part of
Malta from any vessel, without the sanction of the Comptroller,
such goods shall be forfeited, and the master of such vessel and
every person concerned in such unshipment shall be liable to a fine
( multa ) equivalent to the aggregate of the amount of duty payable
on the goods and double the value of the goods so unshipped or
landed, or to a fine ( multa ) of two hundred and fifty liri, whichever
is the greater.
Goods shipped 
contrary to 
provisions 
forfeited.  Amended 
by: 
XIII. 1979.22.
56. If any goods for which entry before shipment is required
are shipped, put off or water-borne to be shipped, without being
duly cleared, or otherwise contrary to the provisions of this or any
other law, the same shall be forfeited.
Penalty on 
departure without 
being cleared or 
being cleared on 
incorrect 
information. 
Amended by: 
XIII. 1979.23; 
XIII. 1983.5. 
Substituted by: 
XIX. 1985.26.
57. If any vessel departs from Malta without being duly
cleared, or if in any form of clearance outwards required under
section 52 information is given which is incorrect in any material
particular, the master, or the agent of the owner by whom the vessel
ought to have been cleared, shall be liable to a fine ( multa ) of not
less than one hundred liri but not exceeding one thousand liri.
Clearance of 
vessels in ballast. 
Amended by: 
XVI. I960.3.
58. (1) If any vessel departs in ballast for parts beyond the
seas, not having any goods on board except stores borne upon the
victualling bill, nor any goods reported inwards for exportation in
such vessel, the Comptroller shall, on the application of the master,
clear such vessel in ballast.
Master to answer 
questions.
(2) The master of such vessel shall answer to the Comptroller
such questions touching her departure and destination as shall be
asked of him.
Vessels carrying 
passengers.
(3) Vessels having only passengers with their baggage on
board, shall be deemed to be in ballast.
PART X
B OARDING OF  V ESSELS AFTER  C LEARANCE
Officer may board 
ship after 
clearance. 
Amended by: 
XL. 1940.5;
XIII. 1979.24;
XIII. 1983.5; 
XIX. 1985.27;
XII. 2001.6.
59. (1) Any officer of customs may go on board any vessel,
after clearance outwards, within the territorial waters of Malta and
may demand the vessel’s clearance, and if the master refuses to
produce the same and to answer such questions concerning the
vessel, cargo and intended voyage, as may be asked of him, he shall
be liable to a fine ( multa ) of not less than one hundred liri but not
exceeding one thousand liri.
Goods on board 
not shown in 
vessels content.
(2) If there are any goods on board not contained in such
vessel’s content or any stores not included in the victualling bill,
such goods or stores shall be forfeited.
Penalty (3) If any goods contained in such content are not on board, the
                         CUSTOMS    ġ CAP.  37.  25
master shall be liable for every package or parcel of goods
contained in such content and not on board to a fine ( multa )
equivalent to the aggregate of the amount of duty payable on the
goods contained in such package or parcel and double the value of
such goods, or to a fine ( multa ) of two hundred and twenty-five liri,
whichever shall be the greater, unless the absence of such package
or parcel is satisfactorily explained.
(4) If any goods contained in such contents are found to have
been removed from the place where they have been sealed by
Customs or to have been removed or unpacked from their original
packing when taken on board prior to the vessel’s clearance
outwards, the master shall be liable to a fine ( multa ) of not less
than one hundred liri but not exceeding one thousand liri.
PART XI 
P REVENTION OF  S MUGGLING
O FFENCES AND  P ENALTIES
Forfeiture of 
smuggled goods. 
Amended by: 
XIII. 1979.25; 
XXXVI. 1989.2
60. Save as otherwise expressly provided in any other law - 
( a ) if any goods liable to the payment of duties are
unshipped from any ship in Malta, import duties not
being first paid or secured; or
( b ) if any prohibited goods whatsoever are imported or
brought into any part of Malta; or
( c ) if any goods are removed from any ship, quay, wharf,
or other place in Malta previously to the examination
thereof by the proper officer of customs or, being
entered to be warehoused, are carried into the
warehouses, except under the care or authority of such
officer and in such manner, and by such roads or ways,
and within such time as he may direct; or
( d ) if any goods entered to be warehoused, after the
landing thereof, are removed or withdrawn from any
quay, wharf, or other place in Malta, so that no
sufficient account is taken thereof by the proper officer
of customs, or so that the same are not duly
warehoused; or
( e ) if any goods whatever which have been warehoused or
otherwise secured in Malta, either for consumption in
the same or for exportation, or have been delivered
from any warehouse or other place without payment of
duty for removal to any other warehouse or place, are
clandestinely or illegally removed from or out of any
warehouse or place of security, or are not duly
delivered at the place to which such goods were
destined to be removed; or
( f ) if any goods which are prohibited to be exported are
put on board any vessel with intent to be laden or
  26        CAP. 37. ħ              CUSTOMS
shipped for exportation, or are brought to any quay,
wharf, or other place in Malta in order to be put on
board any vessel for the purpose of being exported; or
( g ) if any goods which are prohibited to be exported are
found in any package produced to any officer of
customs as containing goods not so prohibited; or
( h ) if any goods subject to any duty or restriction in
respect of importation, or which are prohibited to be
imported into Malta, are found or discovered either
before or after landing, to be, or to have been
concealed in any manner on board any vessel, within
the limits of Malta; or
 
Cap. 337.
( i ) if any goods imported free of duty by any person as is
mentioned in section 6 of the Import Duties Act, are
sold or disposed of for use or consumption in Malta
and a perfect entry thereof is not made within the term
fixed in subsection (3) of section 6 of the said Act by
the person liable to duty thereon in terms of the said
section; or
 
Cap. 337.
( j ) if any goods imported or taken out of bond in terms of
sub-paragraph (ii) of paragraph ( d ) of subsection (2) of
section 17 of the Import Duties Act, are not re-
exported within the time stipulated in accordance with
the same sub-paragraph; or
( k ) if any goods are imported by any person who is
knowingly concerned in any fraudulent evasion or
attempt at evasion of any duties of customs, or of the
laws and restrictions of customs, relating to
importation, unshipping, transhipping, landing and
delivery of goods or otherwise contrary to this
Ordinance,
then and in every such case, all such goods shall be forfeited
together with any goods which may be found packed with or used
in concealing them.
Goods in excess of 
supplier’s invoice.
Added by:
VI. 1973.4.
Amended by: 
XIII. 1979.26. 
Substituted by:
XXXVI. 1989.3.
Amended by:
XII. 2001.7.
61. (1) If at the time of examination by an officer of customs
any goods are found in excess of, or different to, those appearing
on the supplier’s invoice or declared by the importer or his agent,
then, notwithstanding any other provision of law, such goods found
in excess or such different goods shall be forfeited and -
( a ) where the value of the goods so found in excess or
different is five hundred liri or over, such goods so
forfeited shall be disposed of in such manner as the
Minister responsible for customs may direct; and
( b ) where the value of the goods so found in excess or
different is less than five hundred liri, such goods so
forfeited shall be disposed of as the Comptroller of
Customs may direct.
 Such forfeiture shall be without prejudice to any action which
may be taken against the importer or his agent, or against both, in
virtue of any other provisions of law.
                         CUSTOMS    ġ CAP.  37.  27
(2) The provisions of subsection (1) of this section shall not
apply where the competent authority is satisfied that the
discrepancy was due to a genuine error.
(3) For the purposes of subsection (2) of this section
"competent authority" means, where the value of the goods found
in excess or different to those appearing in the supplier’s invoice or
declared by the importer or his agent:
( a ) is five hundred liri or more, the Minister responsible
for customs;
( b ) is less than five hundred liri, the Comptroller of
Customs.
(4) Where the determination as to whether any goods are
different to those appearing on the supplier’s invoice or declared by
the importer or his agent requires scientific analysis or technical
expertise, the conclusions reached by customs as to the nature,
contents or other characteristics of the goods may only be
impugned in any proceedings if it is shown that such conclusions
are such that no reasonable person would have reached them.
(5) ( a ) Notwithstanding any other provision under this article,
the Comptroller may elect to hand back the forfeited goods to the
importer upon the latter agreeing to pay such deposit or deposits to,
and as determined by, the Comptroller, pending the assessment by
the Comptroller of the actual price to be paid by the importer for
the goods and in such a case the price payable for such goods shall
not exceed the total sum deposited by the importer.
( b ) Whenever a case is settled in terms of the provisions of
paragraph ( a ), the decision by the Comptroller on the price to be
paid for the goods shall be final and conclusive.
Corrections not 
allowed. 
Added by: 
VII. 1993.4.
61A.   For the purpose of an offence under this Ordinance, the
court shall not take into consideration any verbal or written
declaration which purports to correct in a material particular a
previous declaration to Customs and which is made when discovery
of the offence is imminent.
Offences and 
penalties.
Amended by: 
XLVI.1935.2;
XXXI.1963.2;
XXXIV.1971.4;
X.1972.2; 
XIII. 1979.27; 
XIII. 1983.5; 
XXXVI. 1989.4;
XII. 2001.8.
62. Every person who in contravention of this Ordinance -
( a ) imports or brings or is concerned in importing or
bringing, into Malta any prohibited goods, or any
goods the importation of which is restricted, contrary
to such prohibition or restriction, whether the same be
unshipped or not; or
( b ) unships, or assists or is otherwise concerned in the
unshipping of any goods which are prohibited, or of
any goods which are restricted and imported contrary
to such restriction, or of any goods liable to duty, the
duties for which have not been paid or secured; or
( c ) delivers, removes or withdraws from any ship, quay,
wharf, or other place, previous to the examination
thereof by the proper officer of customs, except under
  28        CAP. 37. ħ              CUSTOMS
the authority or care of such officer, any goods
imported into Malta, or any goods entered to be
warehoused after the landing thereof, so that no
sufficient account is taken thereof by the proper
officer, or so that the same are not duly warehoused; or
( d ) carries into any government or other warehouse any
goods entered to be warehoused, or to be
rewarehoused, except with the authority or under the
care of the proper officer of customs, and in such
manner, and by such roads or ways and within such
time as such officer may direct; or
( e ) knowingly assists or is otherwise concerned in the
illegal removal or withdrawal of any goods from any
government or other warehouse or place of security in
which they have been deposited; or
( f ) knowingly harbours, keeps or conceals, or knowingly
permits or suffers, or causes or procures to be
harboured, kept or concealed, any prohibited,
restricted, or uncustomed goods, or any goods which
have been illegally removed without payment of duty
from any government or other warehouse or place of
security in which they have been deposited; or
( g ) knowingly acquires possession of any such goods; or 
( h ) is in any way knowingly concerned in carrying,
removing, depositing, concealing, or in any manner
dealing with any such goods with intent to defraud the
Government of any duties thereon, or to evade any
prohibition or restriction of or applicable to such
goods; or
( i ) is in any way knowingly concerned in any fraudulent
evasion or attempt at evasion of any duties of customs,
or of the laws and restrictions of customs, relating to
the importation, unshipping, transhipping, landing and
delivery of goods or otherwise contrary to this
Ordinance; or
( j ) obstructs any officer of customs or other person duly
employed for the prevention of smuggling, in the
execution of his duty or in the seizing of any goods
liable to forfeiture under this Ordinance; or
( k ) aids, abets or assists in committing any of the
foregoing offences; or
( l ) exports, or attempts to export, or knowingly aids or
abets the exportation of any article the exportation of
which is subject to the payment of export duty or to
any restrictions or to the observance of any conditions,
without the payment of duty or the observance of any
such restrictions or conditions; or
( m ) makes any statement or furnishes any document or
information which, to his knowledge, is false in a
material particular, or recklessly makes any statement
                         CUSTOMS    ġ CAP.  37.  29
which is false in a material particular; or
Cap. 337.
( n ) fails within the time stipulated in subsection (3) of
section 6 of the Import Duties Act, to make a proper
entry of any goods on which he is liable to pay duty in
terms of subsection (2) of the said section, 
shall for each such offence be liable to a fine ( multa ) equivalent to
the aggregate of the amount of duty payable on the goods and
double the value of the goods, or to a fine ( multa ) of twenty-five
liri, whichever shall be the greater, or to such fine together with
imprisonment for a term not exceeding two years, and the offender
may be either detained or proceeded against by summons, in the
same manner and form, and subject to all other provisions laid
down in the Criminal Code:
   Provided that - 
( a ) where the goods in respect of which the offender is
proceeded against are any of the goods set out in the
Schedule hereto, the punishment of imprisonment
herein prescribed shall in every case be applied;
( b ) in the case of a second or subsequent conviction for
any offence under this section within a period of
twelve months from the date of the previous
conviction the offender shall be liable to imprisonment
for a term from six months to three years, in addition
to the pecuniary penalties herein prescribed; and
( c ) that the penalties imposed by this section shall not
apply in the case of an offence in connection with the
importation of goods contrary to a prohibition or
restriction where a penalty is expressly prescribed for
that offence by the enactment or other instrument
imposing the prohibition or restriction:
  Provided further that, on conviction, one third of the pecuniary
penalty shall at the request of the prosecution be deemed as a civil
debt and shall be declared by the competent court in passing
judgment as being so owed and payable to Government and shall be
executable in the same court pronouncing judgment in the same
manner as if it had been given in a civil action duly instituted
between the Government and the convicted person.
Imposition of 
compromise 
penalties. 
Added by: 
VI.. 1973.5.
63. Notwithstanding any other provision of this Ordinance, in
the case of any irregularity of small importance which, if
undetected, would involve loss of customs duty but which does not
seem to have been committed maliciously, the Comptroller may,
with the concurrence of the importer, impose a penalty equivalent
to the duty endangered as an alternative to proceedings in court.
Extinction of 
criminal liability in 
certain cases. 
Added by: 
XXXVI. 1989.5.
63A. (1) Notwithstanding any other provision of this
Ordinance, the Comptroller may, only as far as the provisions of
this Ordinance are concerned, enter into an agreement in writing
with the offender whereby the said offender pays a sum equivalent
to the fine ( multa ) that would be due by way of penalty in
accordance with the provisions of this Ordinance, and upon the
signing of any such agreement by the Comptroller and the offender,
  30        CAP. 37. ħ              CUSTOMS
all criminal liability of the offender under this Ordinance, with
regard to the offences in relation to which the agreement has been
entered, shall be extinguished:
Cap. 337.
 Provided that any forfeiture contemplated in the Ordinance as a
consequence to the offence to which the agreement relates, shall
notwithstanding such agreement, still take effect unless the
offender elects to pay also to the Comptroller, a sum equivalent to
the value of the goods forfeited together with any amount of duty or
levy due thereon. Such value shall be determined in accordance
with the provisions of the Import Duties Act.
(2) The provisions of subsection (1) of this section shall apply
also in any case where the offender has been charged before a court
in relation to the offence, but before final judgment has been given
in the case:
 Provided that where proceedings before a court have not been
commenced, the sum payable in accordance with any agreement as
contemplated in subsection (1) of this section shall be reduced by
ten  per centum .
(3) The provisions of subsection (1) of this section shall not
apply in relation to an offence concerning goods mentioned in the
Schedule to this Ordinance.
(4) Any sum due in virtue of an agreement entered into in terms
of subsection (1) of this section, shall be due to the Government as
a civil debt. The Comptroller shall not enter into an agreement as is
referred to in subsection (1) of this section, unless such agreement
is accompanied by the payment of the sum due or a sufficient
security for its payment.
Vessel and master 
liable for payment 
of fines. 
S. 34 of Ord. VI of 
1840, 
incorporated. 
Substituted by: 
XIII. 1979.28.
64. Where under this Ordinance or any other law relating to
Customs any sum of money is due by the master of a vessel
whether by way of a pecuniary penalty or otherwise, the vessel as
well as the master personally shall be liable for the payment
thereof.
PART XII 
P OWERS AND  P ROCEDURE
Application of 
Criminal Code. 
Cap. 9.
65. (1) Every offence provided for in this Ordinance shall, to
all legal intents and purposes, be deemed a crime within the
meaning of the Criminal Code and, subject to the special provisions
of this Ordinance, be dealt with as such.
Cap. 9. (2) The provisions of the Criminal Code relating to the
punishment described in that Code as a fine ( multa ) shall apply to
the pecuniary penalties laid down in this Ordinance.
                         CUSTOMS    ġ CAP.  37.  31
Proceedings for the 
recovery of 
penalties.  Amended 
by: 
XXXI. 1963.3; 
X. 1972.3; 
XIII. 1979.29; 
VIII. 1990.3. 
Cap. 9.
66. All proceedings for the recovery of any pecuniary penalty
or otherwise under this Ordinance shall be taken before the Court
of Magistrates, and shall be in accordance with the provisions of
the Criminal Code regulating the procedure before the said court as
a court of criminal judicature and the award and execution of the
punishments thereby imposed, and shall be subject to appeal as
provided in section 88 of this Ordinance and, as regards procedure,
as provided by the said Code for appeal from the decisions of the
said court.
Delivery to 
Comptroller of 
goods seized. 
Added by: 
XLI. 1974.2. 
Amended by: 
XIII. 1979.30.
67. Notwithstanding the provisions of any other law, any goods
seized under the provisions of this Ordinance and exhibited in court
during the relative proceedings, shall - 
( a ) where on conviction by the Court of Magistrates the
goods seized are to be forfeited and no appeal from the
conviction is entered before the expiration of the time
allowed for entering an appeal or any such appeal is
abandoned; or
( b ) on an appeal entered by the defence or by the
prosecution, where the Court of Appeal confirms the
conviction or finds the accused guilty,
become the property of the Government and no application shall be
required to be made to the competent court by the Comptroller to
take possession thereof.
Vessels, vehicles, 
etc., made use of in 
the importation, 
etc., of uncustomed 
goods to be 
forfeited.  Amended 
by: 
XVI. 1960.3; 
XIII. 1979.31; 
XIII. 1983.5; 
XIX. 1985.28.
68. (1) All vessels, vehicles or other conveyances, together
with all horses and other animals and things knowingly made use of
in the importation, landing, removal or conveyance of any
uncustomed or other goods liable to forfeiture under this Ordinance
shall be forfeited:
 Provided that no vessel shall be liable to forfeiture under the
provisions of this section, unless such vessel is under two hundred
and fifty tons burden.
(2) With regard to any vessel of or exceeding two hundred and
fifty tons burden, it shall be lawful for the Comptroller, in any case
in which in his opinion a responsible officer of such vessel is
implicated either actually or by neglect, to take proceedings in the
manner prescribed by section 66 and subject to appeal as laid down
in that section, for condemnation of the said vessel in a sum of five
hundred liri. And for this purpose the Comptroller may require, as
to any vessel referred to in this subsection, the deposit in his hands
of a sum of five hundred liri to abide the decision of the court, and
in default of payment of such deposit, the Comptroller may detain
such vessel.
(3) No claim shall be made against the Comptroller for
damages in respect of the payment of any deposit or the detention
of any vessel under this section.
Definition of 
"responsible 
officer".
(4) The expression "responsible officer" in this section means
and includes the master, mates and engineers of any vessel, and, in
the case of a vessel carrying a passenger certificate, the purser or
chief steward.
  32        CAP. 37. ħ              CUSTOMS
Definition of 
"neglect".
(5) The expression "neglect" includes cases where goods
unowned by any of the crew are discovered in a place or places in
which they could not reasonably have been put if the responsible
officers having supervision of such place or places had exercised
proper care, at the time of the loading of the ship or subsequently.
Definition of 
"burden".
(6) The expression "burden" shall mean net registered tonnage.
Ships, etc., liable 
to forfeiture may 
be seized in any 
place.
Amended by: 
XVI. 1960.3.
69. (1) All ships, goods, vehicles or other conveyances,
together with all horses and other animals and things liable to
forfeiture, may be seized in any place, either upon land or water, by
any officer of customs or Police officer, and ships, goods, vehicles
or other conveyances together with all horses and other animals and
things so seized shall forthwith be delivered into the care of the
Comptroller.
(2) The forfeiture of any ship, vehicle or animal shall be
deemed to include the tackle, apparel and furniture thereof, and the
forfeiture of any goods shall be deemed to include the package in
which the same are found and all contents thereof.
Examination 
of goods lying 
under customs 
control. 
Added by: 
XIX.1985.29.
69A. (1) The Comptroller may, upon reasonable suspicion,
direct that any packages lying under customs control be opened and
their contents examined for the purpose of ascertaining that the
provisions of this Ordinance and of any other law relating to
customs are being complied with.
(2) A reasonable notice of the opening and examination of the
goods shall be given to the consignee, if known, so that he or his
agent may attend.
(3) If the circumstances do not permit that such notice be given
it shall be dispensed with.
(4) The Comptroller shall not, on account of any such opening
or examination, be liable to any action whatsoever.
Officers may stop 
carts, etc., and 
search for goods. 
Amended by: 
XIII. 1979.32;
XIII. 1983.5.
70. (1) Any officer of customs or Police officer may, upon
reasonable suspicion, stop and examine any cart or other
conveyance, to ascertain whether any smuggled goods are
contained therein; and if no smuggled goods are found, such officer
shall not, on account of such stoppage and examination, be liable to
any action or prosecution.
(2) Any person driving or conducting such cart or other
conveyance who refuses to stop or allow such examination on
being so required shall be liable to a fine ( multa ) not exceeding one
hundred liri.
Officers may 
search premises by 
warrant granted by 
Attorney General 
or magistrate on 
reasonable cause 
shown.
Amended by: 
VII. 1911.3; 
XXXI. 1963.4.  
Cap. 9. 
71. (1) If any officer of customs or Police officer has
reasonable cause to suspect that any prohibited or uncustomed
goods are harboured, or kept or concealed in any house, building or
other enclosure, within the meaning of section 350 of the Criminal
Code, and this is made to appear by a declaration on oath before the
Attorney General or a magistrate, it shall be lawful for the Attorney
General or such magistrate, by warrant under his hand, to authorize
such officer to enter and search such house, building or other
                         CUSTOMS    ġ CAP.  37.  33
enclosure, and to seize and carry away any prohibited or
uncustomed goods found therein:
 Provided that, where any officer of customs or Police officer has
reasonable cause to suspect that any prohibited or uncustomed
goods are harboured, or kept or concealed in any such place as
aforesaid and has reasonable cause to apprehend that there is
imminent danger that any such goods will be removed or
suppressed, such officer of customs, if authorized in that behalf by
the Comptroller of Customs, or such Police officer, if authorized in
that behalf by the Commissioner of Police may exercise in relation
to such place as aforesaid, the powers mentioned in this section in
the same manner as if he were authorized so to do by a warrant
issued under this section.
(2) It shall be lawful for such officer, in case of resistance, to
break open any door and to force and remove any impediment or
obstruction to such entry, search or seizure as aforesaid.
Notice to be given 
to owner of goods 
seized.
Amended by: 
XVI. 1960.3;
L.N. 4 of 1963;
X1X.1985.30;
XII. 2001.9.
72. (1) Whenever any seizure is made, except in the presence
of the offender or owner, of any things as forfeited under this
Ordinance, the seizing officer shall give notice in writing of such
seizure and of the grounds thereof to the owner of the things seized,
if known, either by delivering the same to him personally or by
letter addressed to him and transmitted by registered post to or
delivered at his last known place of abode or business in Malta.
Seizures to be 
claimed within 
thirty days.
(2) All seizures made under this Ordinance shall be deemed to
be forfeited as of right, and may be sold or otherwise disposed of as
the Minister responsible for customs may direct, unless the person
from whom such seizure has been made, or the owner thereof, or
some person authorized by him, within thirty days from the date of
seizure, gives notice in writing to the Comptroller, that he claims
the things so seized or intends to claim them, whereupon
proceedings shall, within thirty days from the date upon which such
notice was given, be instituted by the claimant in the competent
civil court, according to the value of the things seized, in default of
which the claim shall be taken to be abandoned.
Perishable goods, 
etc., may be sold.
 (3) When any thing seized in accordance with this  article is a
ship or vessel or is of a perishable nature or is, in the opinion of the
Comptroller, likely to suffer very substantial loss of value by the
lapse of time, or consists of a living creature, the same may, by
direction of the Comptroller, be sold, and the proceeds thereof
retained to abide the results of any claim that may be legally made
in respect thereof and for the purpose of any proceedings taken
under this Ordinance in respect of the seized goods, such proceeds
shall represent and substitute the said seized goods.
(4) Where a seizure made in accordance with this section is
contested in accordance with subarticle (2) thereof, the Comptroller
may, at any time, if he sees fit and notwithstanding the pendency of
the proceedings wherein the seizure is contested, deliver anything
seized to any claimant upon his paying to the Comptroller such sum
as the Comptroller thinks proper, not exceeding that which in the
opinion of the Comptroller represents the value of the thing,
including any duty, levy or tax chargeable thereon, which has not
  34        CAP. 37. ħ              CUSTOMS
been paid or upon giving to the Comptroller such security
acceptable to the said Comptroller for the payment of such sum.
Such sum or such security, as the case may be, shall be retained to
abide the result of any claim that may be legally made in respect
thereof and shall for the purpose of any proceedings taken under
this Ordinance in respect of the seized goods represent and
substitute the said seized goods.
Special court 
proceedings. 
Added by:
XLI. 1974.3. 
Substituted by: 
XIII.1979.33.
73. (1) Where any person desires to sue in any court as a
consequence of, or incidentally to, the seizure of any goods under
the provisions of this Ordinance, the proceedings shall be instituted
by an application.
(2) The application shall, under pain of nullity, state clearly
and concisely the nature of the complaint, the facts out of which the
complaint arises, the reasons why such complaint should be upheld,
and the claim for the release of the goods seized.
(3) The applicant shall attach to the application all such
documents in support of his claim as it may be in his power to
produce, and shall indicate in his application the names of all the
witnesses he intends to produce stating, in respect of each, the
proof which he intends to make.
(4) The court shall, without delay, set down the application for
hearing at an early date, which date shall in no case be later than
thirty days from the date of the filing of the application.
(5) The application, and the notice of the date fixed for
hearing, shall be served on the Comptroller of Customs without
delay, and the said Comptroller shall file his reply thereto within
fifteen days after the date of the service of the application.
(6) The Comptroller of Customs shall, in his reply, state clearly
and concisely whether he agrees to the facts set out in the
application, and the reasons why he objects to the claim; he shall
moreover state in his reply the names of the witnesses in support of
his reasons and shall attach thereto all the documents in support
thereof.
(7) On the day fixed for the hearing of the application, the
court shall consider the issues of fact and of law as are
ascertainable only from the application, reply or documents filed
by either of the parties, or from the evidence indicated by either of
the parties in the application or reply, as the case may be, or from
the oral pleading of either of the parties.
(8) The court shall hear the application to a conclusion within
five working days from the date fixed for the original hearing of the
application, and no adjournment shall be granted except either with
the consent of both parties or for an exceptional reason to be
recorded by the court, and such adjourned date shall not be later
than that justified by any such reason.
 
Cap. 12.
(9) Saving the preceding provisions of this section, the
provisions of the Code of Organization and Civil Procedure
relating to proceedings before the First Hall of the Civil Court shall
apply in relation to any such application.
                         CUSTOMS    ġ CAP.  37.  35
Compensation for 
goods not liable to 
forfeiture. 
Amended by:
XVI. 1960.3.
Substituted by:
XII. 2001.10.
74 . (1) If, where anything is delivered or sold in accordance
with article 72 or is destroyed in accordance with any of the
provisions of this Ordinance or of any other law, it is held in
proceedings taken under this Ordinance that the thing was not
liable to forfeiture at the time of its seizure, the Comptroller shall,
subject to any deduction allowed under subarticle (2), offer on
demand in writing by the claimant to him -
( a ) an amount equal to any sum paid by him or the
security given by him under article 72(4); or
( b ) where he has sold the thing, an amount equal to the
proceeds of the sale; or
( c ) where he has destroyed the thing, an amount equal to
the market value of the thing at the time of its seizure.
(2) Where the amount to be tendered under subarticle (1)( a ),
( b ) or ( c ) or the security tendered includes any sum on account of
any duty, levy or tax chargeable on the thing which has not been
paid before its seizure, the Comptroller may deduct so much of that
amount or security as represents that duty, levy or tax.
(3) If the claimant accepts any amount tendered to him under
subarticle (1), he shall not be entitled to maintain any action on
account of the seizure, detention, sale, or destruction of the thing or
of any other matter consequential thereto.
(4) For the purpose of subarticle (1)( c ), the market value of
anything at the time of its seizure shall be taken to be such amount
as the Comptroller and the claimant may agree or, in default of
agreement, as may be determined by a referee appointed by the
Court of Magistrates upon the application of the Comptroller or the
claimant, whose decision shall be final and conclusive; and the
procedure on any reference to a referee shall be such as may be
determined by the referee or directed by the Court of Magistrates.
Seizures may be 
restored and 
punishments 
remitted by 
President of Malta. 
Amended by: 
XXXIX. 1965.6;
LVIII. 1974.68.
75. When any seizure has been made, or any penalty or
forfeiture incurred under this Ordinance, the President of Malta
may direct the restoration of such seizure, whether condemnation
has taken place or not, or waive proceedings, or mitigate or remit
such penalty or forfeiture, on such terms and conditions as he may
see fit.
Prescription. 
Amended by: 
XVI.1960.3;
XXXI. 1963.5. 
Substituted by:
XIX. 1985.31.
Amended by:
XII. 2001.11.
76. (1) Any proceedings for any offence against this
Ordinance and any proceedings for the recovery of any pecuniary
penalty or otherwise under this Ordinance shall be instituted by or
in the name of the Comptroller.
(2) Such proceedings shall be instituted - 
( a ) where the goods in respect of which the offender is
proceeded against are any of the goods set out in the
Schedule hereto, within ten years from the date on
which the goods were imported;
( b ) in any other case within six years from the day of the
commission of the offence.
  36        CAP. 37. ħ              CUSTOMS
Burden of proof in 
smuggling cases. 
Amended by: 
XXXI.1963.6.
77. If, in any claim in respect of any goods seized for non-
payment of duties, or any other cause of forfeiture, or in any
prosecution for the recovery of any pecuniary penalty or otherwise
under this Ordinance, any dispute arises whether the duties of
customs have been paid in respect of such goods, or whether the
same have been lawfully imported or lawfully transhipped or
unshipped, or concerning the place from where such goods were
brought, then and in every such case the proof thereof shall be on
the person making such claim or on the defendant in such
prosecution, as the case may be.
How value is to be 
ascertained. 
Substituted by:
XIII. 1963.34;
XII. 2001.12.
Cap. 337.
78. In all cases where the value of the goods is relevant for the
determination of any penalty, such value shall, as regards
proceedings in court, be determined in accordance with the rules
contained in the Third Schedule to the Import Duties Act, and the
Annex thereto.
Signing of entry 
for importation or 
exportation of 
goods.
Added by: 
XIII. 1979.35. 
Amended by: 
XIII. 1983.5.
79. (1) No person shall sign an entry for the importation or
exportation of goods unless he is the importer or exporter of the
goods declared on such entry, or unless he is authorised for the
purpose by the importer or exporter thereof, and, in any such case,
such entry shall be signed on behalf of such importer or exporter, as
the case may be.
(2) Any person signing an entry for the importation or
exportation of goods, whether in his own name or on behalf of any
other person, shall enter thereon his name and address and the
number of his identity card.
(3) Any person who signs an entry for the importation or
exportation of goods, not being the importer or exporter thereof,
without having the authority so to sign shall be guilty of an offence
and shall, on conviction, be liable to a fine ( multa ) of not less than
one hundred liri but not exceeding five hundred liri, or to
imprisonment for a term of not less than one month but not
exceeding six months, or to both such fine and imprisonment.
PART XIII
G ENERAL  P ROVISIONS
Power of Minister 
responsible for 
customs to make 
regulations. 
Amended by: 
L.N. 4 of 1963; 
XIII. 1979.36; 
XIII.1983.5.
80. (1) It shall be lawful for the Minister responsible for
customs, from time to time, to make, and when made, to alter or
revoke regulations for the working of the customs department and
generally for giving effect to any of the purposes of this Ordinance.
(2) Any regulations made under subsection (1) of this section
may provide that any person who contravenes or fails to comply
with any of those regulations shall be guilty of an offence, and such
regulations may provide for the penalty of a fine ( multa ) not
exceeding eight hundred liri or an amount equal to three times the
import duty payable on any goods in respect of which the offence is
committed, whichever shall be higher, or to imprisonment for a
term not exceeding six months, or to both such fine and
imprisonment, in respect of any conviction.
                         CUSTOMS    ġ CAP.  37.  37
(3) Where any regulations made under subsection (1) of this
section do not provide for any punishment, any person who
contravenes, or fails to comply with, any of those regulations shall
be liable, on conviction, to a fine ( multa ) not exceeding two
hundred liri.
Giving effect to 
reciprocal agree-
ments.
Added by:
XII. 2001.13.
80A. For the purpose of implementing obligations in pursuance
of bilateral or multilateral agreements or other arrangements, the
Comptroller shall co-operate with other customs services on
matters of mutual concern and may for that purpose -
( a ) give effect, in accordance with such arrangements as
he may direct or as the Minister responsible for
customs may by regulations prescribe, to any
requirements or practice as to the movement of goods
between countries; and
( b ) give effect to any reciprocal arrangements made with
other customs services for securing, by the exchange
of information or otherwise, the due administration of
their customs laws and the prevention or detection of
fraud or evasion.
Power to amend or 
revoke Schedule. 
Added by: 
XXXI. 1963.7.
81. The Minister responsible for customs may by regulations
made under this section amend or revoke the Schedule hereto.
Minister may 
prescribe forms.
Added by:
XIX.1985.32
81A. (1) The Minister responsible for customs may make
regulations to prescribe the forms to be used in accordance with
and for the purposes of any provisions of this Ordinance and of any
regulations made thereunder and, from time to time, to amend,
substitute, revoke and add to any such forms.
(2) The revocation or alteration of any forms as provided in
subsection (1) of this section shall not affect any penalty, forfeiture
or punishment incurred before such revocation or alteration.
Power to prohibit 
imports. 
Added by:
IV. 1938.2. 
Amended by: 
XIV.1958.2; 
XXV. 1962.4; 
L.N. 4 of 1963;
XX. 1963.2;
XXXV. 1975.58 .
82. (1) The Minister responsible for customs may, by
regulation, prohibit, restrict or regulate the importation into Malta,
whether by sea or air, of any goods or class of goods.
(2) A regulation under this section may specify any goods or
class of goods, either generally or in any particular manner,
whether with reference to the country of origin, or the route of
importation or otherwise.
(3) Where the Comptroller of Customs has reason to suspect
that any printed matter, including any newspaper, of a pornographic
or obscene character has been imported into Malta in contravention
of any regulations made under subsection (1) of this section, but so
that no other offence against this Ordinance is committed in
connection with or for the purpose of the importation thereof, the
Comptroller of Customs may detain and open and, subject to the
provisions of the next following subsection, with the written
authority of the Minister responsible for customs, destroy such
printed matter.
Cap. 254.
  38        CAP. 37. ħ              CUSTOMS
Act shall apply to any printed matter detained under the last
foregoing subsection, and for the purpose of this subsection -
( a ) the references in that Schedule to the Postmaster
General shall be construed as if they were references
to the Comptroller of Customs;
( b ) the references to the Minister in paragraphs 5 and 7 of
that Schedule shall be construed as if they were
references to the Minister responsible for customs; and
Cap. 254.
( c ) the references in that Schedule to the detaining of
printed matter under section 27 of the Post Office Act,
and to delivery through the post shall be construed as
if they were references to the detaining of printed
matter under subsection (3) of this section and to
release from Customs respectively.
(5) The provisions of subsections (3) and (4) of this section
shall be without prejudice to any seizure, forfeiture, remedy, right
of proceeding or penalty established by the other provisions of this
Ordinance in respect of any article, other than printed matter to
which subsection (3) of this section applies, imported in
contravention of regulations made under subsection (1) of this
section.
Regulations to be 
published in the 
Government 
Gazette.
Amended by: 
XXV. 1962.4; 
L.N. 4 of 1963;
XXXI. 1963.8;
L.N. 46 of 1965.
83. Any regulations made by the Minister responsible for
customs under this Ordinance shall be published in the Government
Gazette and shall have the same effect as if they formed part of this
Ordinance. A copy of such regulations shall, as soon as practicable,
be laid on the Table of the House of Representatives:
 Provided that, in the case of any regulations made under section
81 of this Ordinance, if the House of Representatives, within a
period of twenty days, beginning with the day on which any such
regulations are laid before it, resolves that they be annulled, the
same shall cease to have effect, but without prejudice to anything
previously done thereunder or to the making of any new
regulations. In reckoning any period for the purposes of this
proviso no account shall be taken of any time during which the
House of Representatives is dissolved or prorogued or during
which it is adjourned for more than four days.
Application of 
Ordinance to 
transhipments.
84. The provisions of this Ordinance relating to the entry,
unshipment, landing or shipment of goods, shall, as far as they are
applicable, be deemed to apply to and include goods unshipped in
transit or for the purpose of transhipment.
Power of President 
of Malta to 
authorise certain 
customs officers to 
exercise the duties 
of Police officers.
Amended by: 
XXXIX. 1965.6; 
LVIII.1974.68; 
L.N.148 of 1975.
85. (1) It shall be lawful for the President of Malta, by a
notice published in the Government Gazette, to authorize any
Customs and Excise officer or any officer of customs to exercise,
within such limits as shall by a notice published as aforesaid be
prescribed by the President of Malta, such functions as by any law
or regulations made thereunder, are vested in the officers of the
Executive Police.
Oaths. (2) Before any such officer or person shall exercise any of the
                         CUSTOMS    ġ CAP.  37.  39
functions referred to in subsection (1) of this section, he shall take
the oaths here following:
( a ) I ........................................ do solemnly swear/affirm
that I will bear true faith and allegiance to the people
and the Republic of Malta and its Constitution. (So
help me God).
( b ) I.............................................do swear that while
holding the office of ( insert description of office ) I
will to the best of my knowledge and ability discharge
the functions of an officer of the Executive Police
faithfully and according to law.
Rewards.  Amended 
by: XXXIX. 
1965.6; LVIII. 
1974.68; XIII. 
1983.5.
86. (1) The President of Malta may award to any officer
arresting any individual liable to arrest under this Ordinance and to
any person giving information leading to the conviction of any such
individual, such reward as he may think fit, not exceeding the sum
of twenty liri for each individual, provided such individual is
actually convicted.
(2) The President of Malta may order to be paid, in respect of
any seizure made under this Ordinance, to the person or persons
making the same and to any person or persons through whose
information or means such seizure shall have been made, such
rewards as he may see fit, not exceeding the value of the goods or
things so seized; and for this purpose the value of the goods or
things seized as aforesaid shall be determined in accordance with
the provisions of section 78.
Non-applicability 
of section 21 of the 
Criminal Code, etc. 
Added by:
XIII. 1979.37.
Cap. 9. 
Cap. 446.
87. The provisions of section 21 of the Criminal Code and of
the Probation Act, shall not be applicable in respect of any offence
against the provisions of this Ordinance or of any regulations made
thereunder.
Right of appeal. 
Added by: 
XIII. 1979.37.
Amended by: 
VIII. 1990.3. 
Cap. 9.
88. Notwithstanding the provisions of the Criminal Code, the
Attorney General shall always have a right of appeal to the Court of
Criminal Appeal from any judgment given by the Court of
Magistrates in respect of criminal proceedings arising out of the
provisions of this Ordinance.
Added by: 
XXXI. 1963.9. 
Amended by: 
XXX. 1980.2.
SCHEDULE 
(Section 62)
1. Tobacco.
2.  Wines and spirits.
3.  Firearms.
4.  Ammunition.
