Cap. 159 ст. 11Relief from customs duty in respect of certain articles deemed to be taken out of bond.

Where any article is sold or disposed of to an industrialist entitled to relief from customs duty in pursuance of an order made under any of the provisions of article 8, and the sale or disposal of such article to the industrialist takes place under circumstances which, but for the operation of this article, would cause such article to be deemed to be taken out of bond and duty to become payable thereon by the industrialist in accordance with any of the provisions of article 6 of the Import Duties Act, such article shall

(to the extent only that the industrialist would have been entitled to relief from customs duty in respect thereof, under such order as aforesaid, if he had imported that article at the time of its sale or disposal to him in Malta) be deemed for the purposes of that order to be imported by the industrialist at the time at which such article is sold or disposed of to him.

"country" includes any territory;

"importer" in relation to any goods at any time between their importation and the time when they are delivered out of customs charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods, and references to producing goods include references to growing or manufacturing goods and to the application of any process in the course of producing goods.

(2) In this Part of this Ordinance references to the country from which goods are exported to Malta are references to the country from which they were consigned to Malta and goods which in the course of consignment from any country to Malta pass through or are transhipped in any third country shall not on that account be regarded for the purposes of this Part of this Ordinance as having been exported from that third country.