Cap. 254 чл. 34Transmission by post of dutiable articles.

(1) Any postal article containing goods subject to the payment of Customs duty shall, unless specially exempted by regulations made under this Act, be accompanied by or bear a declaration of the contents and of the value of the goods.

(2) No letter posted in Malta for delivery in a country which has not given its consent to the admission of dutiable goods by letter post, shall contain any such goods.

(3) Goods, subject to the payment of Customs duty, posted or tendered for conveyance by post in contravention of the foregoing provisions of this article, may be detained and returned to the sender.

(4) Goods concealed or packed in any postal article in such a manner as to reveal a fraudulent intention on the part of the sender or addressee to evade the payment of Customs duty shall be confiscated by the Comptroller of Customs:

Provided that where the postal operator or the Authority have reason to believe that the provisions of this subarticle may have been contravened they shall withhold delivery of the postal article to its addressee and shall inform the Comptroller of Customs accordingly.

(5) Postal articles unaccompanied by a declaration of contents and value as aforesaid, or accompanied by a false declaration of either contents or value, or bearing a false indication of contents, or containing goods the importation or exportation whereof into or out of Malta is prohibited, may be confiscated, together with their contents, by the Comptroller of Customs:

Provided that where the postal operator or the Authority have reason to believe that the provisions of this subarticle may have been contravened they shall withhold delivery of the postal article to its addressee and shall inform the Comptroller of Customs accordingly.

(6) In either of the cases contemplated in subarticles (4) and (5), the sender or addressee may, within three months of the notification to the addressee of such confiscation, take proceedings against the Comptroller of Customs to show cause why such goods should not be released.