S.L. 233.7 Art. 3Proceedings when the sum not declared has a valueof€10,000or more. 

(1) Any person entering, leaving, or transiting through Malta and carrying a sum of a value of ten thousand euro

(€10,000) or more in cash shall be obliged to declare such sum to the

Commissioner.

(2) The obligation to declare every sum as mentioned in sub-regulation (1) shall not be fulfilled unless such person has completed the applicable form appearing in the Schedule, and has handed in such form to the Commissioner when entering, leaving, or transiting through Malta.

(3) (a) Any unaccompanied cash of a sum of a value of ten thousand euro (€10,000) or more which is entering, leaving, or transiting through Malta, shall be declared to the Commissioner by the sender or recipient, or by a representative on the recipient’s behalf, within a period of thirty (30) days from the date when the Commissioner requests a disclosure declaration. This disclosure declaration shall be completed on the applicable form appearing in the Schedule, and shall be handed to the Commissioner within the thirty

(30) day period as aforesaid.

(b) The Commissioner shall detain the whole sum of unaccompanied cash pending the period of thirty (30) days or until the disclosure declaration is presented to him, and shall not deposit the said sum in the Depository during this period.

(c) A disclosure declaration made after the lapse of thirty (30) days as aforesaid shall be deemed as a failure to declare the unaccompanied cash.

(4) A person who makes a false declaration for the purposes of these regulations or who does not fulfil the obligation to declare such sum in terms of sub-regulations (1), (2) or (3), shall be guilty of an offence.

(5) (a) Notwithstanding the provisions of sub-regulation (6), when the sum mentioned in sub-regulations (1) and (3), which is falsely declared or not declared, is of a value of more than ten thousand euro (€10,000) and up to thirty thousand euro (€30,000), the Commissioner may, with the agreement of the person referred to in sub-regulation (1), impose a penalty of fifteen percent (15%) of the sum carried in excess of ten thousand euro (€10,000) or the equivalent, or a penalty of twenty-five euro (€25), whichever is the highest, in lieu of criminal proceedings, by signing an agreement. The signing of this agreement, which may be entered into up to the date of delivery of the final judgment by the Court, shall also mean that the person is renouncing any claim he may have against the Commissioner or the Attorney General resulting from the case. In the absence of such agreement, the person concerned shall on conviction, be liable to a fine (multa) of fifty euro (€50) and the Court shall order the confiscation of the sum of not less than twenty per cent (20%) but not more than fifty per cent (50%) of the sum carried in excess of ten thousand euro (€10,000). This confiscation shall be carried out by the Commissioner.

(b) Notwithstanding the provisions of sub-regulation (6), if the sum mentioned in sub-regulations (1) and (3) which is falsely declared or not declared is of a value of more than thirty thousand euro (€30,000), the person referred to in sub-regulation (1) shall on conviction, be liable to a fine (multa) of one hundred euro (€100) and, the Court shall order the confiscation, which shall be carried out by the Commissioner, of not less than twenty percent (20%) and not more than fifty (50%) of the sum carried in excess of ten thousand euro (€10,000): Provided that in the absence of an agreement in terms of paragraph (a) or where the value is of thirty-thousand euro (€30,000) or more, the Commissioner shall detain the cash, or the equivalent, exceeding ten thousand euro (€10,000), or the whole amount where the cash is indivisible, and deposit that amount in the Depository as provided for in sub-regulation (10):

Provided further that in assessing what percentage is to be applied when imposing the confiscation, the Court shall take into account the sum which was falsely declared or not declared, the manner in which the amount in excess was concealed and any attempts to avoid detection, any assistance or cooperation with the authorities, and any other circumstance which the Court deems appropriate.

(c) In the case where the sum carried or unaccompanied is of precisely ten thousand euro (€10,000):

(i) and an agreement takes place as provided for in paragraph (a), then the penalty shall be twenty-five euro (€25);

(ii) and there is a conviction, then a fine (multa) of fifty euro (€50) shall be imposed by the Court.

(d) All amounts of cash collected as a result of the agreement with the person as provided for in paragraph (a) shall belong to the Commissioner;

(e) All amounts imposed under these regulations as penalty in an agreement or as fine (multa) in a judgement shall be rounded up to the nearest euro (€1).

(6) No criminal proceedings for an offence under these regulations shall be commenced without the consent of the Attorney General.

(7) Notwithstanding the provisions of paragraph (a) of sub-regulation (5), and in relation only to the circumstances mentioned in that paragraph, in the case where an offence is committed in breach of these regulations, the person shall only be given one opportunity to enter into an agreement. If the same person commits an offence in breach of these regulations for the second or subsequent time, the relevant criminal proceedings shall be proceeded with.

(8) The Commissioner shall record the entry into, exit from or transit through Malta of any cash, whether it is being carried by a person or unaccompanied, and which is below the sum of ten thousand euro (€10,000), where there are indications that that cash is related to any criminal activity. The Commissioner shall also record the details required in the relative cash declaration form.

(9) The Commissioner shall detain any cash, whatever its value, whether it is being carried or it is unaccompanied, and whether it has been declared or not, where there are indications that the cash is related to criminal activity. The Commissioner shall deposit this cash in the Depository and sub-regulation (10) shall apply.

(10) (a) There shall be a fund known as the Depository which shall be administered by the Commissioner. The Depository shall only receive cash detained in accordance with these regulations. The Commissioner shall give a receipt for every deposit made in the Depository.

(b) Any cash deposited in the Depository shall be kept there for a period which shall not exceed thirty (30) days from the day the cash was detained. After the competent authorities carry out a thorough assessment of the necessity and proportionality of a further period of detention, this period may be extended by the Commissioner to a maximum period of ninety (90) days from the day the cash was detained. If during the thirty (30) or ninety (90) day period, as the case may be, no court proceedings are instituted regarding the same cash, the cash shall be immediately released in favour of the person from whom they were detained: Provided that if during the thirty (30) or ninety (90) day period, as the case may be, the Commissioner receives an order in writing issued under any other law on the initiative of a competent authority impeding the Commissioner from releasing of the cash to the owner, the Commissioner shall keep that cash in the Depositary under that order beyond the thirty (30) or ninety (90) day period, or deal with the cash in accordance with the order.

(c) (i) During the period of detention of cash, the Commissioner shall inform the competent authorities about the cash deposited and give them information about the person carrying it, and they shall determine whether any criminal offence has been committed, is being committed or is about to be committed by means of that cash under any law excluding these regulations and if so, criminal proceedings shall commence within the period of detention of the cash.

(ii)As soon as a decision is taken that the cash will be detained because criminal activity has been detected, the person shall be notified and the reason for the detention of the cash shall be given.

(iii)For the duration of the criminal proceedings for the non-declaration of cash under these regulations, as well as for the duration of the criminal proceedings under any other law, the cash shall continue to be detained in the Depository for the duration of the proceedings until final judgement, unless it is exhibited in court or unless it is otherwise dealt with in accordance with an order of the competent court.

(iv) At the termination of criminal proceedings for non-declaration of cash, whatever the outcome, any cash exhibited in court shall be released to the Depository.

(d) (i) Notwithstanding the provisions of paragraph (b) of sub-regulation (10), before the cash is released from the Depository, it shall be ascertained that any fine or penalty due by the person under the provisions of these regulations has been paid, and in default, the amount of fine or penalty due shall be deducted from the cash deposited, before it is released.

(ii) Notwithstanding the provisions of paragraph (b) of sub-regulation (10), if there is no request or no collection of the money within one year from when the cash was released, then the money deposited in the Depository shall belong to the Commissioner:

Provided that the period of one (1) year may be extended by the Commissioner by a further period of six (6) months when this is reasonably required:

Provided also that a representative may collect the cash on behalf of the person to whom the cash has been released.