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and the declaration includes a clause to the effect that the goods are entered as free of duty.

If the importer is unable to make a perfect entry for want of full information, he may, upon a declaration to that effect, be granted permission to make a sight entry to permit a provisional landing of the goods in the presence of the customs officers. After examination he must present a perfect entry within 3 days or within such extended period as the customs may see fit to grant. This perfect entry is made by entering upon the bill of sight entry the particulars necessary to make it an acceptable perfect entry, whether the entry is to be for payment of duty, for warehousing, or for delivery free of duty, as the case may be. This entry is then endorsed by his signature, date and place of abode, and countersigned by the collector and is taken to be a perfect entry for the goods in question. No goods landed on a bill of sight entry may be delivered without presentation of a perfect entry, or unless a deposit is made to cover the amount of the duties due.

If the deposit on a bill of sight is not equal to the duties due on the goods contained in any one package landed or examined, no part may be delivered without a perfect entry and the deposit of enough money to pay the duty on the whole of the goods contained in that package. Entry may be made for consumption within the islands for warehousing or for transshipment. If entered for warehousing, but not deposited in the warehouse, a new entry must be made either for consumption or for exportation, according to case.

If the importer or his agent does not, within 21 working days after the arrival of the importing vessel, make either a perfect or a sight entry or, having entered the goods, does not land them within 21 days or such extended time as the customs may grant, the customs will convey the goods to a Government warehouse. If such goods are of a perishable nature, they must be cleared at once, and other goods, within 3 months after such deposit (or within such extended time as the customs may grant), and all duties, charges of removal, freight and warehouse paid. If not so cleared, the goods are sold at auction and the proceeds are applied to the discharge of the duties, freight and other charges, and the overplus, if any, is paid to the proprietor upon his application therefor.

If the goods cannot be sold for a sum sufficient to pay the duties and charges that would accrue if the goods were delivered for consumption, or the charges, if for reexportation, they may be destroyed by direction of the collector. Payment for freight charges may be demanded before delivery of the goods is permitted. Unshipping, landing, handling, weighing, placing, opening, packing, repacking, bulking, sorting, marking, numbering, and similar charges are for account of the importer, when not actually performed by him.

Transit. There is very considerable transshipment trade through these ports. The regulations work no hardship on this trade. Goods reported for transshipment must be entered on special forms and the entries must follow the official list, giving the nomenclature of the goods for transshipment, together with the unit of weight or measure set out for each type of commodity and the trade name for each class of merchandise.

Warehousing.-Goods deposited in the sheds or warehouses approved for the deposit of unexamined or uncustomed merchandise

may remain there under guard for a period of 8 clear days. If not duly withdrawn within the 8-day period or within an extended period of not over 6 clear days granted as a special favor, the goods are removed, at the expense of the importer, to a Government warehouse. The same procedure in regard to perfect or bill-of-sight entry is followed as for goods entered immediately as already noted.

All dutiable goods deposited in any Government or other warehouse, either for use within the islands or for reexportation, must be cleared within 3 years unless the owner has them reexamined and rewarehoused after paying the warehousing charges due. Not less than one case of spirits may be entered for rewarehousing. If the collector is satisfied that none of the goods has been removed and that the packages are intact, reexamination may be dispensed with. If not cleared or rewarehoused within 3 years from previous entry into the warehouse, the goods may be sold at public auction after 1 month's notice to the owner, if known and resident in the islands, or to his agent, by publication or in the Government Gazette and in one or more newspapers, giving the marks, numbers, the name of the importer and of the importing vessel.

The proceeds are applied first to the payment of duties and the warehouse rent and charges and the surplus, if any, is paid to the owner, if he be known. If the owner cannot be found, any surplus is carried to the account of the Government to abide the claim of the owner, provided he appears and makes good his claim within 1 year from date of the sale. If the goods are not worth the duty, they are destroyed after 1 month's notice.

Dutiable goods may not be taken from a warehouse unless entry is made for consumption or for reexportation. Duties must be paid before they are removed for use within the islands, and must be paid upon the amounts as originally recorded upon first entry, except in the case of certain goods, such as raw tobacco, wines, beers, spirits, and oil in bulk, which are dutiable upon actual measure, weight, or strength, any loss being considered as due to evaporation, leakage, etc., unless there is ground for suspicion that the difference has been caused by improper or illegal processes. Articles reexported as ship's stores may be shipped in such quantities as the collector may

allow.

When dutiable goods or merchandise subject to drawback of duty are reexported, a bond, not exceeding double the duties thereon, must be given to insure the landing of the goods at the place in which they were entered outwards.

With permission from the collector, and after due notice, the importer may bulk, sort, separate, lot, or repack any goods in any warehouse, and may make such alterations therein as may be necessary for the preservation, sale, shipment, or other disposal thereof, and also draw off into bottles or flasks wines or spirits from casks of such goods stored in bond, for use in the islands or for reexportation, or take such samples as the collector may allow, with or without entry and without payment of duty, except as full duty on the whole amount deposited must be paid when the goods are removed from the warehouse. Any refuse, damaged, or surplus goods left from separation or repacking of goods, or any goods found not to be worth the duties may be destroyed at the request of the importer and duty thereon may be waived.'

Inflammables, combustibles, and explosives are not allowed to be deposited in Government warehouses except under special permit.

ABANDONED GOODS

Goods are considered as abandoned when no entry is made within 3 months from date of arival of the goods, or if not removed from warehouses or rewarehoused within 3 years from date of entry into the warehouse; they are sold at public auction as already outlined.

REEXPORTED GOODS-REFUND OF DUTY

Goods upon which duties have not been paid may be reexported at any time upon presentation of an application to reenter the goods for exportation and of a properly executed bill of entry outwards, and without paying the duties that would be due if cleared for consumption. Dutiable imports on which duties have been paid are considered as nationalized goods and if reexported the procedure is the same as if actually produced in the islands. If merchandise has once been cleared for consumption and the duties have been paid, there is no refund of such duties when the goods are later reexported for any reason whatsoever.

Goods imported for temporary use in the islands may be brought in upon deposit of the duty for a period of 3 months or such extention of period as may be granted, the deposit to be refunded, if proof of reexportation is given. This refund is reported to be easily and promptly obtained.

Drawback of specified amounts of duty is provided only in the case of further manufacturing within the island of raw tobacco, wheat and/or flour and refined sugar, provided such goods are reexported within 1 year and the regulations granting these drawbacks are fulfilled by the exporter.

FACILITIES FOR ADVANCE RULINGS ON CUSTOMS CLASSIFICATIONS

When goods are not definitely classified in the tariff, a decision as to the probable classification may be obtained by submitting to the customs a full description of the goods, accompanied, in most cases, by a sample with a request for a ruling as to the item of the tariff under which it would fall. Such rulings are not binding, but are of a tentative nature only. The request may be made by either the importer or the exporter.

FINES AND IRREGULARITIES

Goods falsely described on the master's report or on the ship's bill of lading, and goods illegally unshipped or those removed from warehouses without authority are subject to forfeiture. Any prohibited imports or goods subject to import duty found concealed or packed so as to deceive the officials render the whole package liable to forfeiture. Fraudulent declaration of goods as being of one class but found to be of a kind subject to higher rates of duty or a greater amount of duty than would apply on the goods as described, is penalized by a fine of £50 or treble the value of the goods, whichever is higher; and also by forfeiture of the goods.

If goods are lost by unavoidable accident, either on board ship, or in removing, loading, or receiving into the warehouses, the collector may remit or return the duties due or paid thereon. Any short shipment of goods for reexportation must be made known to the customs at once in order to avoid liability to forfeiture. attempts at smuggling or importation or exportation of prohibited goods are also subject to forfeiture along with any goods packed with or used in concealing them.

CLAIMS AND APPEALS

Any

Any seizures of goods are considered as “forfeited to the Government", unless claimed and protested by the owner or his agent within 30 days from notice of seizure, and proceedings instituted in civil court within 30 days after the goods are claimed. If not claimed or if the claim is abandoned, the goods are sold or otherwise disposed of as the Government may direct.

The governor has the authority to direct the restoration of forfeited goods or other penalty, whether condemnation has taken place or not, to waive proceedings or remit or mitigate such penalty or forfeiture, on such terms and conditions as he sees fit.

All proceedings against an offender must be instituted by or in the name of the collector of customs and within 1 year from the date of the offense. The burden of proof rests upon the offender or upon the person making claim for the goods against the customs. When the amount of a penalty depends upon the value of the goods, that value is estimated according to the price for which goods of like kind, but of the best quality upon which the import duties have been paid, were sold, at or about the time of the offense, or according to the price for which the like sort of goods were sold in bond, at or about the time of the offense, with the duties added to such price or rate. Foods refused because of unfitness for consumption are stored until they may be reshipped or taken in barges and dumped into the sea.

IMPORT AND EXPORT RESTRICTIONS AND SPECIAL REGULATIONS "

In addition to the usual restrictions on imports on behalf of the public welfare, certain specific restrictions are also in effect. The importation of machine-made laces in imitation of the special local hand-made laces, known as Malta and Gozo laces, is prohibited, also wheaten flour containing less than 35 percent, by weight, of wet gluten or over 5 percent, by weight, of substances soluble in cold water. Restrictions are in effect against the exportation of arms and ammunition, explosives, except industrial explosives, strong drugs, and silver coin.

Special regulations govern the importation and sale of various food products, spirits, beverages (nonalcoholic), drugs, disinfectants, antiseptics, soaps, cosmetics, and dentifrices. Specific information concerning these special regulations may be obtained by interested American exporters upon inquiry of the Division of Foreign Tariffs, Bureau of Foreign and Domestic Commerce, Washington.

See p. 7, regarding quotas on textiles.

SHIPPING BY MAIL

There are no handicaps in the way of added charges or tedious customs procedure on the use of the parcel post to Malta. Packages may weigh up to 22 pounds, but they may be neither registered nor insured. Transit fees, varying with the weight of the parcel, are assessed. (For rates see United States Offcial Postal Guide, on file in local post offices.)

There is no postal c.o.d. service.

"Small-packet" mail is accepted, provided there is affixed to each package a green label, form C 1 (postal form 2976), indicating that it is subject to customs inspection at destination. A customs declaration (form 2966) or an invoice may be inclosed.

No provision has been made for sending to this island the class of regular mail known as "8-ounce merchandise."

Dutiable articles are permissible in letter mail to Malta, provided there is affixed to each letter or package prepaid at the letter rate a green label, form C 1 (postal form 2976), showing that the articles are to be submitted to the customs authorities there for examination. A customs declaration (form 2966) or an invoice must be inclosed in the package.

COMMERCIAL TRAVELERS' SAMPLES

Samples of value carried by commercial travelers to the Maltese Islands are subject to duty but may be temporarily imported for a period of 3 months (may be extended) upon deposit of the duty which is readily refunded upon proof of reexportation within the 3-month time limit. The salesman must have in his possession a character testimonial visaed by a British consul.

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