🇲🇹 Import Customs & Duties: Malta
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
18%
CIF value + duty. Reduced rate of 7% for hotel accommodation. Reduced 5% for medical supplies, confectionery, printed matter, domestic electricity.
Clearance Time
1-4 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-3.7% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 8-17% | HS 64 |
| Food products | 0-36% | HS 01-24 |
| Machinery | 0-4% | HS 84 |
| Cosmetics | 2.5-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-4.7% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Malta Customs Department (customs.gov.mt) follows EU Union Customs Code. Electronic declarations via Malta customs e-filing system. Malta Freeport (Marsaxlokk) is a major Mediterranean transshipment hub. Luqa airport handles air cargo. MaltaPost handles postal customs. IOSS for low-value VAT.
What to Actually Expect
EU customs, generally efficient. Malta Freeport is one of the busiest transshipment hubs in the Mediterranean but personal imports are a small fraction. Island location, all goods arrive by sea or air. MaltaPost parcels 2-4 days. Express couriers faster. VAT at 18% is one of the lower EU rates.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
EU-standard licensing. Required for agricultural quotas, dual-use goods, weapons. Malta is a key freeport for Mediterranean shipping.
Certificate of Origin
Issued by Malta Chamber of Commerce, Enterprise and Industry. EUR.1 for EU FTA partners. REX system for registered exporters.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Malta:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $2 | $9 | $11 |
| $100 | $4 | $19 | $23 |
| $200 | $8 | $38 | $46 |
| $500 | $21 | $94 | $115 |
| $1000 | $42 | $188 | $230 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Malta
Frequently Asked Questions
What is the duty-free threshold for Malta?
Malta has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Malta?
The VAT/tax rate on imports to Malta is 18%. VAT applies to: CIF value + duty. Reduced rate of 7% for hotel accommodation. Reduced 5% for medical supplies, confectionery, printed matter, domestic electricity.
How long does customs clearance take in Malta?
Typical customs clearance in Malta takes 1-4 days. Express shipments usually clear faster.
What documents are needed to import into Malta?
To import into Malta, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Malta?
Malta prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.