Cap. 368 Art. 7Provisional classification. 

(1) Where an M1 motor vehicle is imported or brought into

Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maximum applicable CO , and, where applicable, also the 2

particulate matter, attributed to such a motor vehicle of the same category.

(2) Where a motor vehicle, other than an M1 motor vehicle, is imported or brought into Malta without an engine, it shall be provisionally classified under such category which would have been applicable had the motor vehicle been imported or brought into Malta with an engine of the maximum applicable cc.

(3) Where the Authority is not satisfied that it has all the information or evidence relevant to the proper classification of a motor vehicle it may provisionally classify that motor vehicle under any category which it deems appropriate in the circumstances.

(4) Upon presentation of the relevant certification, the Authority may at any time replace a provisional classification by a definitive classification either under the same category or under a different category, and the registration tax due under this Act on the registration of the relevant motor vehicle shall upon such definitive classification be adjusted and due accordingly in accordance with the provisions of article 11.