Cap. 382 Art. 30Right to be heard and the final decision.

(1) When the Customs official deems that there is any sort of discrepancy in the information given to Customs and, or in relation to the goods arriving in Malta which may lead to a difference between the amount of duty paid and that which is due, or is going to take any other decision in relation to an economic operator which shall affect him negatively, the official shall communicate in writing to the economic operator the grounds on which he intends to base his decision and give him thirty (30) days from this communication during which the economic operator may exercise his right to be heard by the Commissioner, in written form. This period of time may be extended to up to sixty (60) days where the Commissioner deems it appropriate, upon the request of the economic operator.

(2) When the period of time to be heard given to the economic operator is over, the Commissioner shall send a final decision in writing to the economic operator, stating where applicable, the amount of duty due.

(3) The final decision shall be sent to the economic operator by registered mail at the address given by the economic operator or at the address tied to the value added tax registration number. The decision shall state that it is a final decision, shall state the reasons for the decision and shall give the economic operator ten (10) days from the date of the final decision to pay or to state in writing that he disagrees with the Commissioner with regards to the amount due or on the decision taken.