Cap. 337 Art. 17Exemption of goods imported for temporary use.

(1) Without prejudice to the provisions of article 30, any goods may, with the permission of the Commissioner be brought into Malta or withdrawn from bond without payment of duty thereon, if the Commissioner is satisfied that such goods are brought into Malta or withdrawn from bond for temporary use only.

(2) The temporary importation or the withdrawal from bond of goods for temporary use shall be subject to the following conditions:

(a) the whole quantity of such goods shall be exported from Malta within three months from the date on which they were imported or withdrawn from bond, as the case may be, or within such further period as the Commissioner may allow in respect of any particular goods;

(b) no part of the goods shall be disposed of in Malta, save in accordance with the terms of a permit issued by the Commissioner to the person who imported the goods or withdrew them from bond, as the case may be;

(c) the person who imports the goods or withdraws them from bond, as the case may be, shall deposit with the Commissioner the amount of the duty payable on such goods or give such security therefor as the Commissioner may require;

(d) (i) if the whole quantity of such goods is not exported from Malta within three months from the date they were imported or withdrawn from bond, as the case may be, or within such further period as the Commissioner may allow, then the whole of the deposit or security in the hands of the Commissioner shall be forfeited;

(ii) if any goods imported or taken out of bond by any person in virtue of a temporary permit under this article and allowed to be retained in the possession of that person for any expressly stipulated period of time without any pecuniary security, the same goods being intended as surety for duty thereon at the time the goods are imported or taken out of bond then the goods if not re-exported within the said period of time shall without prejudice to any liability for the payment of the duty due, be liable to forfeiture in terms of article 60 of the Customs Ordinance and the relevant provisions of the Customs Ordinance shall apply thereto;

(e) where it is shown to the satisfaction of the Commissioner that -

(i) a part of the goods has been lost through no fault of the person who imported the goods or withdrew them from bond; or

(ii) a part of the goods has been disposed of in accordance with a permit issued under paragraph

(b) of this sub-article; and

(iii) the remaining part of the goods has been duly exported, duty shall be payable only on the part of the goods which have not been exported and only that part of the deposit or security in the hands of the Commissioner shall be forfeited as amounts to the duty payable on the goods which have not been exported;

(f) when the whole quantity of any goods imported or withdrawn from bond under this article is exported from Malta, then the deposit or security in the hands of the Commissioner shall be returned to the person who made the deposit or gave the security.