Value Added Tax Act (Cap. 406), article 60

60. (1) No goods imported into Malta shall be delivered for use in Malta or taken out, cleared or delivered from any custom s bond except - (a) where the importation of those goods is an exempt importation; or (b) where the tax on the said importation has been paid in accordance with this Act; or (c) with the authorisation of the Commissioner. (2) An authorisation for the purpose of paragraph ( c) of sub- article (1) may be given under such conditions and against the granting of such security as th e Commissioner may establish. Powers relating to imported goods. Amended by: XIII.2024.42.