Cap. 368 Art. 6Classification of motor vehicles. 

(1) Every motor vehicle imported or brought into Malta and which is not registered in Malta, including such motor vehicles brought into Malta from another Member State under a contract of lease or hire which are subject to the payment of a registration tax in terms of article 3(2) and every motor vehicle manufactured in

Malta shall be classified by the Authority under one of the categories listed in the First or Second Schedules, as the case may be, unless the vehicle is the subject of an exemption from registration under this Act.

(2) An M1 motor vehicle imported into Malta which -

(a) is not a new motor vehicle;

(b) is not accompanied by a certificate of conformity issued in accordance with the most recent EC Directive and corresponding emission stage or standard issued by the European Community; and

(c) was manufactured more than four years prior to the date of coming into force of the most recent EC Directive as laid down therein and which stipulates the latest emission stage or standard, shall be classified under the Second Schedule and a tax shall be levied thereon at the rate or in the amount specified therein: Provided that the most recent EC Directive shall be the EC Directive applicable at the point of import of the motor vehicle.

(3) Any N1, N2, N3, M2 and M3 vehicle and any motor vehicle classified as a special purpose motor vehicle imported or brought into Malta or manufactured in Malta shall, for registration purposes, be accompanied by a document issued by the manufacturer which identifies the emission level of the vehicle: Provided that where the said document does not identify the emission level of the motor vehicle, the classification of the vehicle shall be based on the year of manufacture of the vehicle, and the tax to be levied thereon shall be at the rate specified in the First and Second Schedules.