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Cap. 406 · Value Added Tax Act (Cap. 406)

Cap. 406 чл. 60Restrictions on the releaseofimported goods.

PART VIII

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(1) No goods imported into Malta shall be delivered for use in Malta or taken out, cleared or delivered from any customs bond except -

(a) where the importation of those goods is an exempt importation; or

(b) where the tax on the said importation has been paid in accordance with this Act; or

(c) with the authorisation of the Commissioner.

(2) An authorisation for the purpose of paragraph (c) of sub-article (1) may be given under such conditions and against the granting of such security as the Commissioner may establish.