ACT No. li of 1981 AN ACT further to amend the Import Duties Act, 1976.

I assent.

(L.S.)

ANTON BUTTIGIEG

President

6th November, 1981

ACT No. li of 1981

AN ACT further to amend the Import Duties Act, 1976.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Par1iament

assembled� and by the authority of the same, as follows:-

This Act may be cited as the Import Duties (Amendment)

Short title.

(No. 4) Act, 1981 , and shall be read and construed as one with the

Import Duties Act. 1976, hereinafter referred to as "the principal Act".

In subsection (1) of section 6 of the principal Act, for the

Amendment of

section 6 of the

words "shall be deemed." there shall be substituted the words "shall,

principal Act.

unless the Minister otherwise orders, be deemed,".

3: Immediately after subsection (5) of section 8 of the principal

Amendment of

section 8 of the

Act there shall be added the following new subsection

principal Act.

"(6) The Comptrol1er of Customs may require such

evidence of the authenticity of any invoice referred to in sub-

section (1) hereof, as he may deem proper.".

Addition of new

Minnufih wara s-subartikolu (5) ta' l-artikolu 8 ta' l-Att prin­

ċipali għandu jiżdied is-subartikolu ġdid li ġej

"(6) ll-Kontrullur tad-Dwana jista' jeħtieġ dik il-prova

ta' l-awtentiCita ta' kull fattura msemmija fis-subartikolu (l) ta' dan

l-artikolu, kif jidhirlu xieraq.".

Immediately after section 8 of the principal Act there shall be

section 8A to the

added the following new section

principal Act.

(l) If, before the release of any imported goods

from Customs any dispute regarding any valuatiQn made in

accordance with the provisions of section 8 of this Act shall

arise. the importer may obtain the release of s u e h goods on

payment of the duty calculated in accordance with the provi.

sions of this Act taking the value shown on the invoice as the

value of such goods and depositing with the Comptrol1er of

Customs the additional amount of duty claimed by the

Comptroller of Customs.

(2)

lf, within ten working days from the date of

the withdrawal of the goods from Customs, the importer does

not make a request in writing to the Comptroller of Customs

to have the dispute referred to the Customs Valuation

Appeals Board established under the provisions of sub­

section (3) of this section (hereinafter referred to as "the

Board"), the importer shalI be deemed to have accepted the

valuation made in accordance with the provisions of section 8

of this Act and the amount deposited with the Comptroller of

Customs shall thereupon be appropriated by the Comptroller

of Customs in settlement of the duty claimed by him.

(3) There shall be a board t o be designated "the

Customs Valuation Appea]s Board" which shall be composed

of three members to be appointed by the Minister. The

Chaimlan shall be a person with experience in the legal field,

of the two other members of the Board one shall be a person

who, in the opinion of the Minister can represent the interests

of the Government and the other a perSDU who in the opinion

of the Minister can represent the interests of importers ap­

pointed by the Minister after consultation with representa­

tives of the importers.

(4) Should allY of the members of the Board

have a direct personal interest in any dispute he shall dec1are

such interest and shall abstain from taking cognizance of that

dispute.

(5) The Minister shall also appoint substitute

members of the Board.

(6) The Board shalI give due and prompt con­

sideration to any matter re1ating to the valuation of imported

goods referred to it by the Comptroller of Customs in

accordance with the provisions of subsection (2) of this

section.

The Board shalI regulate its own procedure.

(7)

(8) The importer shall

deposit

with

the

Comptrol1er of CustOlDS samples of the goods imported by

him before the release; of such goods is effected.

(9) The Board shall not consider appeals where

the duty in dispute does not exceed one hundred and fifty

pounds.

(10) Af tel' considering the matter referred to it, and

any submissions which may have been made to it by the

Comptrol1er of Customs and the importer, the Board shall

determine whether the principles set out in the Third

Schedllle to this Act have been followed by the Comptroller

of Customs in the valuation made by him.

(l1) Where the Board decides that the principles

referred to in sub-section (10) of this section have been

followed, the amount of dnty deposited with the Comptroller

of Customs in accordance with the provisions of subsection

( 1) of this section, shall be appropriated by the Comptroller

of Customs in settlement of the duty c1aimed by him; where

the Board decides that the said principles have not been

followed, the Board shalI reco01mend to the Minister to

direct the Comptroller of Customs to make a fresh valuation

of the goods, which recommendation shall contain the prin­

cipJes which in the opinion of the Board had been overlooked

by the Comptroller. The Minister shall thereupon refer the

matter to the Comptroller of Customs for a fresh valuation,

which shall then be fina1.

(12) The Board shall have its decision communi­

cated to the Comptroller of Customs and the importer.

(3) N othing in t his section contained shall be

deemed to affect any right to c1aim before any competent

court a refund of any duty deemed to have b een paid in

excess. ".

Substitution of

5. For section 30 of the p r i nc i p al Act there shall be substituted

section 30 of the

the following

principal Act.

"30. Where the Customs Tariff provides that goods other­

wise subject to duty may be imported free of duty or subject to the

payment of a lower rate of duty because they are declared to be

intended "for industrial production" or "for agricultural use" or

"for fi s hing use", such importation free of duty or subject to the

payment of a lower rate of duty shall be permitted subject to the

fulfillment of any such conditions as may be prescribed in order that

the goods or materials may be considered as having been imported

for any of the said purposes and subject to the Comptroller of Cus­

toms being satisfied that the goods or materials have been so im­

ported and that any such conditions as aforesaid have been ful­

fil1ed. ".

6. The First Schedule to the p r incipal Act shall be amended by

the addition of the folIowing de fi n i tion at t h e end t h ereof

"The term "for industrial production" wherever it appears in principal Act.

this Schedule shall also apply to goods or materials which are

imported for use in the building or construction industry. ".

In item (!) of sub-heading II of the Second Schedule to the

7. f:C ��d Schedule

principal Act, immediately after the words "Hearing-aid apparatus"

there shaH be added the words "and identifiable parts thereof".

Passed by the House of Representatives at S i t ting No. 549 of the 4th November,

1981. CALCIDON AGIUS

Speaker

C. MIFSUD

Clerk 10 the House of Representatives

Tppubblikat mit.Taqsima

[lIformation Divisiotl - KasU/ia

tat.Taghrif -

Kastilja - Published

by

the

J\1itbugl\

fl-Istampcrija

- PrintC!d

af /he

GnvenunelJt

Printing

Pl'ess

tal-Gvern