Cap. 37 Art. 2Interpretation. S. 38 of Ord. VI of l840 and s. 6 of Ord. III of l850, incorporated.

In this Ordinance, unless the context otherwise requires -

"authorised and empowered" means an official that has an identity card issued by the Department of Customs and which shows the powers given to him by the Commissioner by virtue of the provisions of the laws of

Malta and the European Union;

"breaking bulk" denotes any such alteration in the stowage of the vessel’s cargo as would facilitate the unloading of any part thereof; the staving, destroying, or throwing overboard of any part of the cargo; or the opening of any cask or other package in which any part of the cargo may be contained; "Commissioner for Tax and Customs" (hereinafter referred to as the "Commissioner") means the Commissioner for Tax and Customs, and includes any other person having an express or implied authority to act for the said Commissioner in carrying out the provisions of this Ordinance;

"computer" means any electronic device used for information storage or retrieval and includes a mobile phone or any other electronic means of information storage or retrieval; "customs declaration" means the act by which a person indicates in the prescribed form and manner the desire to place goods according to a particular customs procedure; "Customs official" means any official of the Department of Customs as authorised and empowered by the Commissioner, by virtue of the relevant legislation and includes any other person having an express or implied authority to act for the said Commissioner in carrying out the provisions of this Ordinance as authorised for this purpose by the applicable legislation;

"duty" means any duty charged by the Commissioner for Tax and Customs on imported goods and includes import duty, export duty, agricultural duty, anti-dumping duty, countervailing duty and excise duty; "duty due" means all the duty due on the goods and includes both the duty which has been paid as well as the duty endangered; "endangered duty" means the difference between all the duty due on the goods and the duty which has been paid on the same goods; "goods" means any article or articles of merchandise;

"government warehouse" means any such warehouse provided by the Government for lodging goods therein for security of the duties due thereon; "imported goods" or "goods imported into Malta" mean goods produced outside, and imported into or brought into, Malta and include goods produced in Malta, exported therefrom, and afterwards imported thereinto;

"importer" means any person having goods standing in his name on the books of the customs department;

"information in a non-legible form" means information that needs to be deciphered before being understood;

"master" or "master of a vessel" mean any person having the command or charge of the vessel;

"place beyond the seas" means any place other than Malta; "records" means any books, accounts, documents or other recorded information, including information in a computer or information in other non-legible form;

"tax" or "taxes" includes the value added tax; "vessel" includes any open boat, open pontoon or other undecked vessel, as well as any decked vessel; "warehouse" means any place in which goods liable to duties, entered to be warehoused, may be lodged, kept and secured.