Cap. 395 Art. 12Cap. 217.

The importation of one private motor vehicle imported by a person (husband and wife counting as one person for the purposes hereof) who transfers his residence to Malta, subject to such person satisfying the Comptroller of Customs that -

(i) he is in possession of a permit of residence issued to him by the Government in terms of article 7(1) of the Immigration Act; and

(ii) the motor vehicle has been in his ownership for a continuous period of at least six months immediately before the issue of the said permit, provided that customs charges and/or fiscal charges to which such vehicle is normally liable have been paid either in the country of origin or in the country of departure and subject to the motor vehicle being imported within six months of the date of the said permit or of such person’s Malta, such motor vehicle shall be deemed to be taken out of bond at the time of such sale or disposal and excise tax on imports and products shall be payable thereon by the person who becomes the owner thereof.