Cap. 159 Art. 14Orders imposing duties.

(1) The power which the President of Malta may exercise under this Part of this Ordinance is a power by order to impose on goods of a description specified in the order a duty of customs chargeable on the import of the goods into Malta at a rate specified in the order.

(2) The matters by reference to which the description of goods in an order is framed shall include either the country in which the goods originated or the country from which the goods were exported to Malta.

(3) Subject to the provisions of the last foregoing subarticle, an order under this article may include such provisions with respect to the description of the goods chargeable with duty and with respect to the cases in which duty is chargeable as may appear to the President of Malta to be required for the purposes of this Part of this Ordinance, and in particular -

(a) provisions limiting the description of the goods by reference to the particular persons or organizations by whom the goods were produced or who were concerned with the production of the goods in some specified manner;

(b) provisions defining the rate of duty by reference to value or weight or other measure of quantity;

(d) in connection with the commencement, variation or termination of a duty, provisions authorizing repayments in respect of duty where it is shown that the prescribed conditions are fulfilled.

(4) Any duty chargeable under this Part of this Ordinance on any goods shall be chargeable in addition to any other duty of customs for the time being chargeable thereon.