DRAWBACK ON LOCALLY ASSEMBLED MOTOR VEHICLES ġ S.L.337.30 1
SUBSIDIARY LEGISLATION 337.30
DRAWBACK ON LOCALLY ASSEMBLED MOTOR 
VEHICLES REGULATIONS
29th July, 1969
LEGAL NOTICE 87 of 1969.
Citation. 
Assembled Motor Vehicles Regulations.
Drawback of duty 
on knocked down 
parts incorporated 
in a locally 
assembled vehicle.
Cap. 337.
2. (1) Subject to the provisions of the Import Duties Act, and
of these regulations, a drawback in respect of the import duties paid
on the completely knocked down parts, materials and accessories
incorporated in a locally assembled private motor vehicle shall be
allowed when such vehicle is sold to a person who transfers his
residence to these Islands, provided such person produces to the
Comptroller of Customs documentary evidence that his application
to take up permanent residence in Malta has been approved by the
Government of Malta and provided also that such motor vehicle is
supplied directly to him not later than three months from the date of
his arrival in these Islands to take up residence therein, or, when
this date precedes the date when permission to take up permanent
residence is granted, not later than three months from the date of
such permission.
(2) No drawback under this regulation shall be allowed -
( a ) more than once in respect of the same person;
( b ) in respect of a person who imports a motor vehicle free
of duty under the provisions of the Import Duties Act.
(3) For the purposes of this regulation husband and wife count
as one person.
Vehicle not to be 
sold or disposed of 
without permission 
of the Comptroller 
of Customs.
3. (1) A motor vehicle in respect of which drawback has been
allowed under the last preceding regulation shall not be sold or
otherwise disposed of for use in these Islands except with the prior
permission in writing of the Comptroller of Customs and under
such conditions as he may deem proper to impose.
Payment of amount 
allowed as 
drawback in case 
of disposal of 
motor vehicle.
(2) If a motor vehicle in respect of which drawback has been
paid under these regulations is subsequently disposed of in Malta
by the person to whom it had been supplied, the amount paid as
drawback shall be repaid by the person in favour of whom the
vehicle is disposed of.
(3) Any person acting in contravention of any of the provisions
of this regulation or failing to comply with any condition imposed
by the Comptroller of Customs under this regulation shall be liable
on conviction by the Court of Magistrates of Judicial Police at the
instance of the Comptroller of Customs to a fine ( multa ) not
exceeding two hundred liri or an amount equal to the import duty
drawn back under these regulations, whichever is the greater.
