Cap. 337 Art. 6Disposal of goods imported free of duty. Cap. 37. Cap. 37. Cap. 325.

(1) Any dutiable article which is imported free of duty by any person by virtue of an exemption granted under article 15 or under any other law shall, unless the Minister otherwise orders, be deemed, if sold or disposed of by such person for use or consumption in Malta, to be taken out of bond at the time of such sale or disposal for use or consumption in Malta, and the provisions of article 4 shall apply to any such article.

(2) In any of the cases referred to in sub-article (1) of this article, the duty shall be payable by the person who becomes the owner of the article.

(3) The person liable to pay duty in terms of sub-article (2) of this article, shall within one week of becoming the owner of the articles referred to in sub-article (1) of this article, make perfect entry of such goods in terms of the Customs Ordinance.

(4) Failure to comply with the provisions of sub-article (3) of this article shall constitute an offence in terms of article 62 of the Customs Ordinance and article 60 of the said Ordinance shall be applicable to the goods in relation to which a proper entry shall not have been made within the time allowed in sub-article (3) hereof.

(5) This article shall not apply to any dutiable articles imported into Malta free of customs duty under the provisions of the

Industrial Development Act.