Malta
Malta Customs Contact Information
Website: https://customs.gov.mt/
E-mail: parcelpost.customs@gov.mt
Phone: 21236795
Address: Custom House, Lascaris Wharf, Valletta VLT 1920
Malta is an archipelago of coralline limestone, located in the Mediterranean Sea, approximately 93 kilometres south of Sicily, Italy, and nearly 300 km north and northeast of Africa. Malta is a member of the Commonwealth of Nations, as well as the European Union and WTO.
Import duty and taxes in Malta are performed acording European Union rules. When importing goods into Malta from outside of the EU whether by a private individual or a commercial entity. The import duty and taxes payable are calculated on the CIF value, i.e. the sum of the value of the imported goods and the cost of shipping and insurance.
Duty Rates
The duty rates applied to imports into Malta typically range between 0% (for example books) and 17% (for example Wellington Boots). Some products, such as Laptops, Mobile Phones, Digital cameras and Video Game consoles, are duty free. Certain goods may be subject to additional duties depending on the country of manufacture, for example Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
VAT Rates
The standard VAT rate for importing items into Malta is 18%, with certain products, for example books, attracting VAT at the reduced rate of 5%. VAT is calculated on the value of the goods, plus the international shipping costs and insurance, plus any import duty due.
Minimum thresholds
For imports into Malta, there are minimum thresholds below which duty and VAT are waived.
Duty is not charged if:
- the FOB value, i.e. the value of the goods excluding shipping and insurance cost, does not exceed €150
VAT is not charged if:
- the FOB value, i.e. the value of the goods excluding shipping and insurance cost, does not exceed €22
Other taxes and customs fees
Excise duty is payable on for example tobacco and alcohol.
Additional customs fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.
Sources:
http://www.iatatravelcentre.com/MT-Malta-customs-currency-airport-tax-regulations-summary.htm
http://www.iatatravelcentre.com/MT-Malta-customs-currency-airport-tax-regulations-details.htm
https://www.iamovers.org/files/newimages/member/shippers/malta.pdf
