Import duties are payable on the importation of dutiable goods in Malta which were grown, produced or manufactured in a country which is not a Member state of the European Union which are made available for consumption in Malta.
12.
Since flying the Q flag involves a request for boarding by Port State Control, it has also become an invitation to Customs to inspect a vessel for dutiable goods or contraband, as in the " " Rich Harvest " " case.
13.
To perform enforcement duties and to carry out preventive operations throughout the country related to smuggling, evasion of federal taxes through clandestine removal of dutiable goods, mis-declaration, valuation frauds, fraudulent claims of refund and rebate etc . and to detect and investigate cases cognizable under the Prevention of Smuggling Act, 1977.
