Cap. 337 Art. 8Mode of ascertaining ad valorem duty.

(1) The Customs value for the purposes of applying the Customs Tariff shall be determined in accordance with the provisions of the Agreement on Implementation of Article VII of the General Agreement of Tariffs and Trade 1994 as applicable to

Malta, in accordance with the rules contained in the Third Schedule to this Act and the Annex thereto, which Schedule and Annex shall be in the English language only: Provided that where the Commissioner has reason to believe that the invoice does not provide a proper basis for the assessment of the correct amount of duty on the goods, the duty may be calculated on a value which shall be established in accordance with the provisions of the Third Schedule to this Act: Provided further that in the case of goods to which article 6 applies the duty shall be payable -ad valorem

(i) where the goods are sold, on the price paid by the purchaser; or

(ii) where the goods are disposed of otherwise than by the sale, on the value of the goods as determined by the Commissioner at the time of disposal:

Provided further that where in the Notes to the Tariff it is provided that a minimum value of an article is to be taken for the purpose of calculating duty, the value established by this sub-article may not be below the value as stated in such Notes.

(2) The Commissioner may require such evidence of the authenticity of any invoice as he may deem proper.