Cap. 37 Art. 46Bill of entry for exportation.

(1) The exporter of goods for which no bond is required shall, within twenty-four hours after the final clearance outwards of the exporting vessel, either by himself or his agent, deliver to the

Commissioner a bill of entry in such form or forms as the Minister responsible for customs may by regulations prescribe, and containing the several particulars indicated in such form or forms, or required thereby, and shall subscribe such bill of entry, and on the demand of the Commissioner shall produce the invoices, bills of lading and other documents relating to the goods to test the accuracy of such bill of entry; and, on failure to comply with any of the foregoing requirements, the exporter or his agent shall for each such offence be liable to a fine (multa) of not less than two hundred and thirty-two euro and ninety-four cents (€232.94) but not exceeding two thousand and three hundred and twenty-nine euro and thirty-seven cents (€2,329.37); and if any of the particulars contained in any such bill are inaccurate the person subscribing the bill shall be liable to a fine (multa) of not less than two hundred and thirty-two euro and ninety-four cents (€232.94) but not exceeding two thousand and three hundred and twenty-nine euro and thirty-seven cents (€2,329.37).

(2) For the purpose of this article, when a vessel calls at Malta for the object only of taking in coal for use on the voyage, every person who ships such coal shall be deemed to be the exporter of the coal.