If you’re planning to import goods into Malta, it’s important to understand the customs duty rates and how they’re calculated. Whether you’re an e-commerce seller, business owner, or individual shopper, knowing these fees can help you avoid unexpected charges and delays.
Malta, as part of the European Union, follows the EU customs system. This means imported goods are assessed based on EU-wide rules, including customs duties, Value Added Tax (VAT), and sometimes excise duties.
Let’s break it down in simple terms.
How Are Customs Duties in Malta Calculated?
When goods enter Malta from outside the EU, they are classified using the Combined Nomenclature (CN) system. Each product has a unique tariff code, which determines the customs duty rate.
These duty rates depend on:
- The type of goods
- The country of origin
- The product’s customs value (price + shipping + insurance)
To find the correct duty rate, you’ll need the TARIC code, which is available in the EU’s tariff database.
VAT on Imported Goods
Aside from customs duties, VAT is also charged on imported items. The standard VAT rate in Malta is 18%.
VAT is calculated on:
- The product’s value
- Shipping and insurance
- Customs duty and any excise duty
In other words:
VAT = 18% of (Cost + Shipping + Insurance + Customs Duty)
This ensures imported goods are taxed the same as products bought locally.
Excise Duties: Who Needs to Pay?
Excise duties apply to specific goods like:
- Alcoholic beverages
- Tobacco
- Energy products
These are charged on top of customs duty and VAT. The rate depends on quantity or composition (e.g., alcohol content).
Required Documents: The SAD Form
To declare imported goods, importers must fill out the Single Administrative Document (SAD). This form is essential for calculating duties and taxes.
Important fields include:
- Box 47 – where taxes and duty amounts are calculated
- Box 44.9 – for listing shipping and insurance costs
Filling the form correctly helps customs assess your duties accurately and prevents overpayment.
Low-Value Items and Online Shopping
Since July 1, 2021, all goods imported from outside the EU—no matter the value—are subject to VAT.
That means even a $5 product bought online from a non-EU store will face VAT in Malta. If you’re shopping on e-commerce platforms like AliExpress, Amazon, or eBay, keep this in mind.
How to Calculate Your Import Charges
Here’s a simple step-by-step guide:
- Find the TARIC code of your product (based on EU classifications).
- Calculate the customs value (product price + shipping + insurance).
- Apply the customs duty based on the TARIC code.
- Check for excise duties if the product is alcohol, tobacco, or fuel.
- Apply VAT (18%) to the total value including all of the above.
MaltaPost and Parcel Deliveries
If your items are delivered via MaltaPost, you may receive a notification to provide invoices or complete payment before delivery. This helps Customs calculate the right taxes.
Learn more here: maltapost.com/customs
Need Help?
Here’s how to get in touch with Malta’s Customs Department:
- Website: customs.gov.mt
- Email: malta.customs@gov.mt
- Phone: +356 2568 5120 / 123 / 128
Final Thoughts
Understanding customs duty rates in Malta helps you stay compliant and avoid surprises when importing goods. Whether you’re a frequent buyer or just getting started with international trade, this knowledge is key to smooth and cost-effective imports.
Got questions or need a step-by-step calculator for customs? Let me know—I can help you build one tailored to Malta’s rules.