The Malta Free Zones Act 2019 was published as Act XV of 2019 on 31 May 2019.

This Act allows the Minister responsible for Customs to designate areas or parts of Malta as Free Zones. It also establishes a Free Zones Authority, which will inter alia: be responsible for administering the affairs of each Free Zone; authorising and regulating undertakings authorised to carry on activities within any Free Zone; and to provide and manage land, sites, premises, services and facilities for undertakings authorised to carry on activities within any Free Zone.

The Commissioner for Revenue shall, in turn, be inter alia responsible for: supervising the perimeter of each Free Zone; controlling and supervising persons, goods and means of transport entering or leaving each Free Zone; and the approval and supervision of the construction of any building in any Free Zone.

The Malta Free Zones Act provides a list of activities which may be carried out within a Free Zone, with these activities principally consisting of activities which are linked with the manufacturing and the logistics sectors.

This Act does not apply to any Free Zones which are governed by any other law, and consequently entities regulated by the Malta Freeports Act should not be regulated by the Malta Free Zones Act. 

A copy of the Malta Free Zones Act can be found here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.