Cap. 406 Art. 2Bthe special at the latest identification or of the Seven of the in Malta. 3. The into Malta virtue of The importation of (1) or (4) of importer has (a) his (b) or (c) In production of Catches of 4. The unprocessed supplied. 5. The Community: (a) of (b) of at Food 6. The Investment 7. The of Part Six

The importation of goods where the VAT shall be declared under scheme in Section 4 of Part Seven of the Fourteenth Schedule and where, upon lodging of the import declaration, the individual value added tax number for the application of the special scheme of the supplier intermediary acting on his behalf, allocated in terms of Section 4 of Part Fourteenth Schedule, has been provided to the competent customs office

Goods transported from a third territory importation of goods transported from a third territory and imported where the supply of these goods by the importer is an exempt supply in paragraph (1) or (4) of item 3 of Part One of this Schedule. exemption provided for under this item shall apply in cases when the goods is followed by the supply of goods exempted under paragraph item 3 of Part One of this Schedule only if at the time of importation the provided to the Comptroller of Customs the following information: VAT identification number issued in terms of article 10 of this Act; the VAT identification number of the customer, to whom the goods are supplied in accordance with paragraph (1) of item 3 of Part One of this Schedule, issued in another Member State, or his own VAT identification number issued in the Member State in which the dispatch transport of the goods ends when the goods are subject to a transfer in accordance with paragraph (4) of item 3 of Part One of this Schedule; the evidence that the imported goods are intended to be transported or dispatched from Malta to another Member State.

addition, the Comptroller of Customs may impose conditions including the further documentation and security.

fish importation into ports by sea fishing undertakings of their catches, or after undergoing preservation for marketing but before being

Re-importation re-importation by the person who exported them outside the goods in the state in which they were exported outside the Community; goods which have undergone outside the Community repair, transformation or adaptation, or after having been made-up or reworked abroad: provided that this exemption is limited to the value of the goods the time they were exported outside the Community.

importation of food.

gold importation of investment gold, saving the option for taxation in terms the Fourteenth Schedule.

of gas, electricity, heat or cooling energy, through systems or importation of gas through a natural gas system or any network such a system or fed in from a vessel transporting gas into a natural gas upstream pipeline network, of electricity or of heat or cooling energy heating or cooling networks.

importations of goods in an official capacity

(a) The importation of goods by the European Commission or by an agency or a body established under European Union law where Commission or such an agency or body imports those goods in the execution conferred on it by European Union law in order to respond to the COVID-19 except where the goods imported are used, either immediately or at a later purposes of onward supplies for consideration by the European Commission agency or body:

Provided that, when the conditions for the exemption cease European Commission or the agency or body concerned shall inform the Customs and the importation of those goods shall be subject to tax under applicable at that time.

(b) The importation of goods by the armed forces of other for the use of those forces, or of the civilian staff accompanying or for supplying their messes or canteens when such forces defence effort carried out for the implementation of a European activity under the common security and defence policy.

Importations of certain devices and aids by non-profit making organisations