Cap. 37 Art. 35Clearance or rewarehousingafter one year.

(1) All dutiable goods warehoused in any government or other warehouse shall be cleared, either for use in Malta or for exportation, at the expiration of one year from the day on which the same were warehoused, unless the owner of such goods is desirous of rewarehousing the same; in which case the goods shall be examined by the proper official and, on their quantities being ascertained, a fresh account in respect of such goods shall be opened, the old account being closed:

Provided that where the goods are warehoused in a government warehouse, rewarehousing may only take place subject to the rent due being first paid and subject to permission being granted by the Commissioner:

Provided further that if the owner of the goods desires to rewarehouse the same according to the account taken at the landing thereof, without re-examination, such re-examination may be dispensed with if the Commissioner is satisfied that the same are still in the warehouse, that the packages are entire, and that there is no reason to suspect that there is any undue deficiency.

(2) If any goods warehoused as aforesaid in a government warehouse are not duly cleared, exported or rewarehoused at the expiration of one year from the previous entry and warehousing thereof, or within such further period as shall be permitted by the Commissioner, the same, if worth the duty, shall after one month’s notice to be given to the owner, if known and resident in Malta, or his agent, if any, or to be published in the Government Gazette and in one or more newspapers, giving the marks, numbers, importing vessel and importer’s name, if known, be sold by public auction or in any other manner as the Minister responsible for customs may direct, provided that, if the sale is to be made by public auction, the auctioneer shall, in each particular case, be appointed by the said Minister, and the proceeds thereof shall be applied to the payment of the duties, warehouse rent and charges, and the surplus, if any, shall be paid to the owner of such goods, if known; but if such owner cannot be found, such surplus shall be carried to the account of Government, to abide the claim of such owner on his appearing and making good his claim thereto, if such claim is made within one year from the date of sale.

(3) If such goods are not worth the duty, then the same, after one month’s notice as aforesaid, shall be disposed of as the Minister responsible for customs may direct.