Cap. 337 Art. 2Interpretation.

(1) In this Act, unless the context otherwise requires -

"bill of entry" and "bill of sight" have the meaning assigned to them by articles 12 and 13 of the Customs Ordinance;

"bond" in relation to imported goods means any government warehouse or any other place of security approved under article 27

or article 34(3) of the Customs Ordinance;

"The Community" means the European Community established by the Treaty establishing the European Economic Community done at Rome on 25 March 1957, as amended by the Single European Act of 1986, and the Treaty on European Union done at Maastricht on 7 February, 1992, and whose members are, Belgium, Denmark, the Federal Republic of Germany, Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Austria, Portugal, Finland, Sweden and the United Kingdom of Great Britain and Northern Ireland, and other states which may become members thereof and to which an agreement between the European Community and Malta applies, and for the purposes of any agreement between the European Community and Malta, such other countries to which that agreement applies; "Commissioner" means the Commissioner for Tax and Customs, and includes any other person having an express or implied authority to act for the said Commissioner in carrying out the provisions of this Act; "computer" means any electronic device used for information storage or retrieval and includes a mobile phone or any other electronic means of information storage or retrieval; "Customs Tariff" means the Customs Tariff set out in the First Schedule to this Act; "import duty" and "duty" mean any duty of Customs charged on imported goods under this Act; "information in a non-legible form" means information that needs to be deciphered before being understood; "invoice" means a document issued by a seller to a buyer listing the goods supplied and stating the sum of money due or paid or an alternative document acceptable to the Commissioner; "Minister" means the Minister responsible for the Customs; "prescribed" means prescribed by regulations made under article 35; "records" means any books, accounts, documents or other recorded information, including information in a computer or information in other non-legible form.

(2) The Customs Tariff contained in the First Schedule to this Act shall be in the English language only: Provided that the Minister may from time to time order the publication of the said Tariff in the Maltese language and in any such case, if there is any conflict between the Maltese and English text of the Tariff, the English text shall prevail.