S.L. 368.1 Art. 5Motor vehicles temporarily brought in Malta.

(1) This rule and rules 6 and 7 shall apply only to a private vehicle which has been acquired under the general conditions of taxation in force on the domestic market of the country of normal residence of the user of the motor vehicle and which is not subject by reason of its exportation to any exemption from or refund of turnover tax, excise duty or any other consumption tax.

(2) Where a private vehicle is exempted under article 18(1)(a) of the Act, the person importing or bringing into Malta the said vehicle shall be obliged to ensure that the vehicle -

(a) is not sold, given away or hired out in Malta or lent to a person residing in Malta;

(b) is not used for the transport of goods for industrial or commercial purposes, whether for reward or not;

(c) is not used for the carriage of persons for hire or reward;

(d) is not driven by a person who has his normal residence in Malta;

(e) is covered by an insurance policy; and

(f) displays a valid registration mark of the country of registration and any mark which may be issued by the Authority: Provided that where in a country the issue of standard registration plates is not conditional upon compliance with the general conditions of taxation in force on the domestic market, the user of the vehicle shall produce appropriate evidence as proof of payment of consumption taxes.

(3) Notwithstanding the provisions of sub-rule (2)(a), a private vehicle belonging to a car-hire firm established in another country other than Malta may -

(a) be re-hired to a person whose normal residence is outside Malta with a view to being re-exported, if the vehicle is in Malta as a result of a hire contract which ended in Malta;

(b) be returned by an employee of the car-hire firm to the country where it was originally hired, even if the employee resides in Malta.

(4) The documents relating to the registration, insurance and bringing into Malta of a vehicle temporarily brought in under this rule shall be kept with the vehicle when it is in use and shall be produced at the request of an authorised inspecting officer.

(5) Nothing in this rule shall be construed as exempting a person temporarily importing or bringing a motor vehicle into Malta from compliance with any legal requirement, obligation, restriction or prohibition.