Cap. 337 Art. 15Power of Minister to grant exemption from duty.

(1) It shall be lawful for the Minister to admit the importation into Malta of any goods free of duty.

(2) Where an application has been made to the Minister to allow the importation into Malta of any goods free of duty, the importer may make a deposit with the Commissioner of a sum of money sufficient in amount to cover the duties payable thereon, or produce to the Commissioner such bank guarantee by a local bank as the Commissioner deems fit in the circumstances, and thereupon the goods may be released by the Commissioner to the importer in the same manner as if the duty thereon had been paid.

(3) Any sum deposited in virtue of sub-article (2) of this article in respect of any goods for which an application shall have been made to the Minister as aforesaid, shall be passed to revenue in the event that the Minister refuses the application aforesaid, and shall be refunded by the Commissioner to the importer in the event that the Minister accedes to the application.

(4) The Minister may delegate the power conferred upon him by this article to the Commissioner in respect of any goods on which the amount of the duty payable does not exceed eleven euro and sixty-five cents (11.65).

(5) Without prejudice to the provisions of the preceding sub-articles of this article, the Minister may grant exemption from duty due under this Act, retrospectively, under such conditions as he may deem fit to impose, and in any such case any duty paid may be refunded by the Commissioner in accordance with such exemption.