Cap. 159 Art. 9Controlprovisions.

Every industrialist who imports into Malta any article free of customs duty or at a reduced rate of customs duty under the provisions of article 8 of this Ordinance shall -

(a) keep such record in such form and containing such particulars as may be required by the Comptroller of the articles so imported by him;

(b) cause such articles to be marked with such mark and in such manner as may be required by the Comptroller;

(c) permit the Comptroller or any person authorized by him at all reasonable times to inspect such record and to have access to any industrial building under his control for the purpose of examining any such articles which the Comptroller may believe to be therein and of satisfying himself of the accuracy of the particulars in relation to such articles contained in such record.

the construction, alteration, reconstruction, extension or equipment of which such article was imported into Malta, to the transferee of such industrial building; or

(b) after payment to the Comptroller of the amount of customs duty which would have been payable upon the importation of such article but for article 8(1); or

(c) with the written authority of the Minister responsible for industry, after the expiration of five years from the importation into Malta of such article, in case such article has been actually used for the purpose for which it was imported into Malta.

(2) No materials or components imported into Malta by any industrialist free of customs duty or at a reduced rate of customs duty under the provisions of article 8(2) shall be sold, given away or otherwise disposed of by such industrialist except -

(a) if incorporated in the articles or commodities for the production, manufacture or improvement of which they were imported into Malta; or

(b) after payment to the Comptroller of the amount of customs duty, or the balance thereof, which would have been payable upon the importation of such materials or components but for article 8(2).