S.L. 382.2 Art. 3Alcoholic beverages and tobacco products not subject to payment of excise duty.

Notwithstanding the provisions of article 4(1) of the Act, alcoholic beverages and tobacco products in the personal luggage of persons travelling from a third country or from a territory where the Community provisions on excise duty do not apply shall not be subject to the payment of excise duties on importation into Malta if the Comptroller is satisfied that the imports are of a non-commercial character.