On acceding to the EU on the 1 March 2004, Malta became part of the EU’s Custom’s Union
When importing goods in Malta a Customs will be charge depending on the type of goods imported and will under one of the following categories:

• CUSTOMS (IMPORT) DUTY

This is charged as a percentage of the value. The percentage varies depending on the type of goods and their country of origin. Duty is charged on the price paid for the goods including any local sales taxes plus postage, packing and insurance costs. Where the value of private gifts falls between 45 EURO and 350 EURO per consignment, a flat rate of 3.5% import duty may be applied but only if it is to your advantage. The flat rate does not apply to VAT or excise goods such as alcohol and tobacco.

• EXCISE DUTY

This is charged on alcohol and tobacco products and is in addition to Customs Duty. The Excise Duty on wines and spirits depends on the alcohol content and whether wine is sparkling or still. Excise Duty on cigarettes is based (worked out) on a percentage of the recommended retail price combined with a quantity charge. Excise Duty on other tobacco products is based on the net weight.

• VALUE ADDED TAX

Import VAT is charged at the same rate that applies to similar goods sold in this country. The value of the goods for import VAT is based on the value for Customs Duty plus any duty charged.