Cap. 368 ст. 17AProvisionally registered vehicles. 

(1) Where a motor vehicle is provisionally registered by the Authority, the registration tax due shall be that specified in the

Third Schedule.

(2) No motor vehicle shall be registered as a provisionally registered vehicle unless the manufacturer or the dealer or the agent or the owner, as the case may be, signs a declaration in such manner as the Authority may prescribe from time to time, to the effect that the motor vehicle will be provisionally registered only to be exported or re-exported.

(3) If after the expiry of the period of ninety days from the provisional registration of the vehicle the manufacturer or the dealer or the agent or the owner fails to present all the documents as may be required by the Authority from time to time, proving that the same vehicle which was registered as a provisionally registered vehicle was in fact exported or re-exported before the expiry of the said period of ninety days, an additional registration tax equivalent to the amount of registration tax due on the date on which the period during which the motor vehicle had to be exported or re-exported lapses, according to the respective category of that motor vehicle as specified in the First and Second Schedules, shall be due:

Provided that the Authority may extend by a further period of thirty days the period of ninety days mentioned in this sub-article on a written request of the manufacturer, dealer, agent or the owner of the motor vehicle, which written request must be made not later than the last day of the same period of ninety days.

(4) If, following the exportation or re-exportation of that provisionally registered vehicle according to sub-article (3), that provisionally registered vehicle is again brought into Malta notwithstanding that no addition, alteration or adaptation has been carried out thereto which according to article 12, would result in a change of the classification of that vehicle were it not a provisionally registered vehicle, an additional registration tax shall be due equivalent to the amount of registration tax due on the date of re-entry of that motor vehicle according to the respective category of that motor vehicle as specified in the First and Second Schedules.

(5) No provisionally registered vehicle may be driven on the road without a licence issued by the Authority upon the payment of the applicable circulation licence fee: Provided the amount of circulation licence fee payable in respect of that vehicle shall be at the rate of 12 per cent of the annual circulation licence fee applicable to that vehicle for every month for which the vehicle is licensed. The period for which that vehicle shall be licensed shall not be less than one month.