Cap. 337 Art. 35Power of Minister to make regulations.

The Minister may from time to time make regulations -

(a) respecting the collection of import duties under the general rates and the European Economic Community rates shown in the respective columns of the Customs

Tariff;

(b) prescribing the duration and conditions of permits issued under article 16, the classes of goods to which that article applies, the procedure to be complied with to safeguard the revenue and to ensure proper control of the sale of such goods:

(c) providing that any person who contravenes or fails to comply with any regulations made under this Act shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner or otherwise, to punishments not exceeding a fine (multa) of not more than four hundred and sixty-five euro and eighty-seven cents (465.87) or an amount equal to three times the import duty payable on any article in respect of which the offence is committed, whichever is the greater, or imprisonment for a term not exceeding three months or to both such fine and such imprisonment;

(d) prescribing anything that may be prescribed;

(e) for the establishment of customs procedures for the suspension or drawback of duties or other dues or restrictions on importation in connection with the processing or further processing in Malta of goods or materials imported into Malta and for making arrangements providing for the payment of duties on goods manufactured from such goods or materials so imported, in accordance with the classification under which the goods processed or further processed fall under, and for providing that duty on goods temporarily exported from Malta shall, when re-imported after processing or further processing outside Malta, be charged only on the value added to the goods by such processing or further processing; and such procedures may provide for the payment of interest on duty or other dues suspended in terms of such procedures;

(ea) extending all or part of the provisions of this Act, including any regulations thereunder to any exclusive economic zone area or environment protection area as defined in the Exclusive Economic Zone Act and prescribing or otherwise providing for matters relating to import duties in respect of any exclusive economic zone area or environment protection area as defined in the Exclusive Economic Zone Act;

(f) providing for rules relating to guarantees required by law, which guarantees secure the payment of any amount due; and

(g) generally for any other purpose connected with the operation of the provisions of this Act.