Cap. 334 ст. 15Exemption from customs duty and the excise laws.

(1) Subject to the provisions of this Act, all goods imported into a Freeport by a licensed company or by the Authority shall be exempt from customs duty:

Provided -

(a) such goods are imported exclusively for the con-struction, alteration, reconstruction or extension of an industrial building or structure within a Freeport or for any extension thereof, or for the purpose of effecting repairs to such an industrial building or structure or the extension thereof, or constitute equipment, spare parts, extension thereof, and in all cases for the purposes of the Authority or of the trade or business carried on or intended to be carried on by the company; or

(b) such goods are raw materials, components, inter-mediate products, by-products, unfinished goods, or other goods imported for the purposes for which a company has been granted a licence by the Authority under the provisions of this Act.

(2) Every company which imports into a Freeport any goods free of customs duty under subarticle (1) shall -

(a) keep proper and sufficient records of the goods which it so imports; and

(b) permit the Authority at all reasonable times to inspect the said records and to have access to any premises of the company for the purpose of examining any such goods which it may believe to be therein and of satisfying itself of the accuracy of the said records.

(3) No goods imported into a Freeport by the Authority or by a licensed company free of customs duty under the provisions of subarticle (1) shall be sold, given away or otherwise disposed of other than to the Authority or another licensed company except -

(a) through re-export from Malta, whether in the same state as when imported, or otherwise, or, subject to such restrictions as to importation as would be applicable had such goods been imported from outside Malta, by transfer into Malta outside a Freeport on the payment of customs duty in accordance with the provisions of subarticle (6); or

(b) in the case of an industrial building or structure for the construction, alteration, reconstruction, extension or equipment of which such article was imported into a Freeport to the person for whom such industrial building or structure was constructed; or

(c) in the case of materials, components or accessories imported into a Freeport for any purpose referred to in article 10(1):

(i) if incorporated in the goods or commodities in respect of which they were imported; or

(ii) subject to such restrictions as to importation as would be applicable had such goods been imported from outside Malta, by transfer into Malta outside a Freeport after payment of the amount of customs duty which would have been payable upon the importation of such materials or components but for subarticle (1). this Act be deemed to have been imported by the Authority or by the company to which they are sold, given away or otherwise disposed of.

(5) Subject to such conditions and the giving of such security as he may determine, the Comptroller shall -

(a) allow any goods destined for a Freeport to be landed in Malta free of customs duty: Provided that in all cases, the said goods shall (unless otherwise permitted by the Comptroller) be transferred into the Freeport within seven working days of having been landed;

(b) allow the transit of any goods destined for export from a Freeport to any port or airport in Malta without levying customs duty thereon: Provided that the said goods shall (unless otherwise permitted by the Comptroller) be loaded on a ship or aircraft within seven working days of having exited from the Freeport.

(6) Whenever any goods which have entered a Freeport free of customs duty in accordance with the provisions of this article are transferred out of a Freeport and remain in Malta otherwise than for the purpose contemplated in subarticle (5)(b) or, if owned by the Authority, for use by the Authority in pursuance of its duties or functions hereunder outside a Freeport, such goods shall as soon as so transferred be deemed to have been imported into Malta and subject to customs duty under the relative provisions of the Import Duties Act where applicable:

Provided that in the case of any goods which have been processed in a Freeport and qualify for certification as having been made in Malta pursuant to the provisions of article 9, the nature of the goods, the value and the quantity to be taken in consideration in determining customs duty shall, at the request of the person liable to pay duty, be those which would be taken into account had the goods not been processed as aforesaid.

(7) Where customs duty has been paid in respect of any goods upon their importation into Malta, no claim for refund of such duty shall be competent solely on the grounds that such goods are later transferred into a Freeport.

(8) The excise laws shall not apply to any goods produced in a Freeport unless such goods are entered for consumption in Malta outside a Freeport.

Government but for the provisions of this Act;

(b) ensure that every area designated as a Freeport pursuant to the provisions of this Act is properly enclosed; and

(c) determine the entry and exit points thereof, and in every such matter the Authority shall conform with any requirements of the Comptroller in respect thereof, unless the Prime Minister otherwise directs.

(2) Any person entering a Freeport from any place in Malta outside a Freeport zone or leaving a Freeport other than to a destination outside Malta with any goods shall answer such questions as the Comptroller may put to him with respect to the said goods and shall, if required by the said Comptroller, produce those goods for examination at such place as the Comptroller may direct.

(3) At the time when a vehicle is entering or leaving a Freeport the Comptroller may board the vehicle and search any part of it.

(4) The Authority shall not permit any person to take up residence within a Freeport.

(5) The Authority may deny access to a Freeport to any person who does not provide such guarantees as it may deem necessary regarding the proper application of any rules, regulations or orders in respect thereof.

(6) Every licensed company shall make available to the Authority such records in writing relating to the goods it is importing or will be importing into a Freeport as may be necessary to identify their nature, quantity and country of origin, consignment or destination, which records shall be available for inspection by the Comptroller.

(7) The Minister may, with the advice of the Authority, by regulations published in the Gazette, make provision with respect to the movement of goods into, and the removal of goods from any Freeport, and the keeping, securing and the treatment of goods which are within a Freeport.

(8) Without prejudice to the generality of subarticle (7), regulations made thereunder may make provisions -

(a) permitting goods in a Freeport to be destroyed without payment of customs or excise duties, in such circumstances and subject to such conditions as the Authority may determine;

(b) requiring that specified operations within a Freeport are to be carried out in such manner and subject to such restrictions as may be imposed by or under the regulations; Provided such penalty shall not exceed a fine (multa) of eleven thousand and five hundred euro (11,500) together with the forfeiture of the goods to which the offence refers;

(d) specifying the information to be given to the Authority in respect of goods imported into a Freeport and the form in which, persons by whom, and time within which, such information must be given.