Malta Customs Import and Export Taxes and Fees

Summary:

This article provides an overview of Malta's customs import and export taxes and fees, detailing the calculation of import duties based on the CIF value and the application of VAT.

Overview

Whether an individual or a commercial entity, any goods imported into Malta (from countries outside the EU) are subject to import duties. All import duties are calculated on the value of the goods, specifically the Cost, Insurance, and Freight (CIF) value.

Customs Duties

Malta's customs duty rates generally range from 0% (for items like books) to 17% (for items like Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras, and gaming consoles, are exempt from customs duties. Specific goods may be subject to additional duties, calculated based on the country of origin. For example, bicycles manufactured in China may be subject to an additional 48.5% anti-dumping duty.

Value Added Tax (VAT)

Malta’s standard VAT rate is 18%, with a reduced rate of 5% for specific items such as books. VAT is calculated as follows: VAT rate x (CIF value + import duty).

Standard Tax Threshold

Malta has a de minimis value for import duties. Goods with a value of no more than €150 (FOB) are exempt from customs duties, and goods with a value of no more than €22 (FOB) are exempt from VAT.

Other Taxes

Consumption Tax: This is levied on specific goods such as tobacco products.
Additional Customs Fees: These fees are charged for inspections, examinations, and tests that imported goods must undergo at customs.