Malta import and export guide

• Customs union: Malta is a member of the European Union customs union. The same Common Customs Tariff applies in every member state, and duty is charged only when goods first enter the EU.
• Customs authority: Malta Customs.
• Standard VAT rate: 18%.
• Registration: a company outside the EU needs an EORI number to lodge a customs or summary declaration.
• Tariff look-up: the EU TARIC database lists duties, licences and restrictions by commodity code, and is updated daily.
• Low value parcels: from 1 July 2026 a flat EUR 3 duty applies per item on postal consignments worth up to EUR 150 (see below).
• Carbon border tax: the definitive CBAM regime started on 1 January 2026.

Who files. The declaration is usually made by the owner of the goods or a representative acting for them, such as a freight forwarder or customs agent. As a rule the declarant should have a registered office in the EU.

Steps

1. Classify the goods with their commodity code (Combined Nomenclature or TARIC). The code decides the duty rate, any licence and any restriction.
2. Lodge the entry summary declaration before the goods enter the EU, within the time limits that apply to the transport mode.
3. Make the customs declaration online, to the customs office of the country where the goods are presented on entry. Oral declarations are allowed only in limited cases, such as non-commercial goods.
4. Pay duty and VAT, and the goods are released.

Documents usually needed

Simplifications. Trusted operators can ask for a simplified declaration, centralised clearance, entry in the declarant's records or self-assessment. Authorised Economic Operator (AEO) status is recognised across all member states. An importer can also ask for a binding tariff information (BTI) ruling on classification before importing.

• Duties. The Import Duties Act sets the duty rates that apply to goods from outside the EU, in line with EU customs tariffs.
• VAT. Governed by the Value Added Tax Act (Cap. 406). The US page says VAT can be up to 18%.
• Licences. All prohibited or restricted imports require an import licence, under the Importation Control Regulations (Subsidiary Legislation 117.14).

• Customs duty. The Common Customs Tariff is the same in every member state. Most rates are a percentage of the customs value, which is mainly the transaction value. Preferential or zero rates can apply under trade agreements, with proof of origin.
• Import VAT. The standard Malta rate is 18%. The VAT base is the customs value plus duty and other customs charges.
• Excise and other levies. Excise applies to goods such as alcohol, tobacco and mineral oils. Anti-dumping and countervailing duties, and agricultural levies, can apply to some goods.
• Parcels up to EUR 150. The EUR 150 customs duty exemption has ended. Council Regulation (EU) 2026/382 introduced a flat duty of EUR 3 per item on postal consignments of up to EUR 150, from 1 July 2026 until 1 July 2028 unless extended. The VAT exemption for consignments under EUR 22 ended on 1 July 2021.
• CBAM. Importers of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen fall under the carbon border adjustment mechanism. Importers bringing in more than 50 tonnes a year of these goods need Authorised CBAM Declarant status. CBAM certificates are due to go on sale from 1 February 2027.

Goods leaving the EU must be placed under the export procedure (Article 269 of the Union Customs Code), and the declaration is made electronically. The exporter needs an EORI number. Some goods need an export licence, for example dual-use items. Check the TARIC codes for your product and the rules of the buyer's country.

The EU sets product rules that apply in every member state. They include:

• CE marking and product safety for covered products.
• REACH: chemicals above one tonne a year must be registered with the European Chemicals Agency.
• WEEE and RoHS: rules on electrical and electronic equipment, including recycling marking and restricted hazardous substances.
• Cosmetics: notification is required before products are placed on the market.
• Agricultural goods: phytosanitary certificates for most plant products and sanitary certificates for animal products.
• Deforestation: under the EU Deforestation Regulation only deforestation-free products may be placed on the EU market.

To check whether a product is prohibited or restricted, look for these TARIC codes: CITES (endangered species), PROHI (import suspension) and RSTR (import restriction).

• Wrong commodity code. It leads to the wrong duty and delays.
• No EORI or an EU declarant. A non-EU company needs an EORI number, and the declarant should be established in the EU. Use a forwarder who can act for you.
• CBAM obligations. Importers of covered goods above 50 tonnes a year without authorisation can face penalties and customs blocking of goods.
• Parcel duty. Low value parcels now pay the flat duty. Check this before you quote a delivered price.
• Fake documents. Forged certificates, invoices and origin proofs exist in every trade lane. Verify a certificate with the issuing body, and check the company before you pay.