Cap. 337 Art. 30Special provisions for temporary importation of items intended for industrial processing.

(1) It shall be lawful for the Minister to authorize by order the importation or withdrawal from bond of any goods or materials without payment of duty thereon on a declaration to be made by the importer or owner that they are wholly intended for re-exportation after industrial processing or incorporation in manufactured articles.

(2) Any such goods or materials shall not be disposed of in Malta without a written permit issued by the Commissioner.

(3) The temporary importation of any goods or materials as aforesaid shall be subject to the following conditions:

(a) the whole quantity of the goods or materials shall be exported from Malta within such period as shall be determined by the Commissioner;

(b) the person mentioned in the order shall furnish to the Commissioner a security or undertaking to the latter’s satisfaction;

(c) the person mentioned in the order shall -

(i) keep proper stock accounts showing at any time and in full detail the quantities of goods or materials imported or withdrawn from bond on temporary importation and their disposal;

(ii) furnish the Commissioner, where he so requires, with certified true copies of such accounts every month or at such period as he may determine;

(iii) permit the Commissioner or any person authorised by him in that behalf at any reasonable time to inspect the accounts mentioned in sub-paragraph (i) of this paragraph and any stocks of goods or materials kept in his premises by the person mentioned in the order for the purpose of ascertaining that all the conditions respecting the temporary importation of such stocks are being fulfilled.

(4) Where in goods or materials held on temporary importation under this article any normal wastage occurs in the process of production, any waste materials shall be disposed of as the Commissioner shall permit, whether on payment of duty prior to sale or free of duty on destruction under Customs supervision.

(5) Where any goods or materials held on temporary importation under this article -

(i) are disposed of in Malta either in their original state or after incorporation into finished articles in accordance with a written permit issued by the Commissioner as aforesaid; or

(ii) are shown to the satisfaction of the Commissioner to have been unavoidably lost through circumstances beyond the control of the person mentioned in the aforesaid order, then in every such case duty shall be paid only on such goods and materials as are not exported, except for such wastage as may be permitted to be destroyed under sub-article (4) of this article.

(6) Without prejudice to the provisions of article 32, if the Commissioner is satisfied that any of the provisions of this article has been contravened or has not been complied with, it shall be lawful for the Minister to revoke the order made by him under this article and the importer or owner affected by such revocation shall forthwith pay the full duty on such goods or materials held on temporary importation which cannot be accounted for to the satisfaction of the Commissioner.