EU Import Guide: Malta
Please note that data contained in this matrix is dynamic and subject to frequent change without advance notice. Current VAT rates for each country can be queried and confirmed prior to shipment using the EU’s official source: https://ec.europa.eu/taxation_customs/tedb/vatSearchForm.html.
Customs valuation methods, calculation, and de minimis thresholds are determined by individual customs and finance agencies. Please refer to EU member states national customs resources for further information.
TAX (VAT) IN %
SUPER REDUCED RATE:
CUSTOMS VALUATION METHOD
|CIF x Duty Rate (See CIF note below)||CIF + Duty Amount x VAT Rate|
AD HOC BASIS
=5% x total landed cost
Landed Cost Advance Payment
|Customs Inspection (Physical)
= $25 per shipment
Clearance Data Modification
|OGA Border Controls
= Charges vary depending on government requirements
AD HOC BASIS
Dynamic variable calculated as % of transport charges AND any additional surcharges noted below.
Remote Area Delivery
Remote Area Pickup
Peak Season Surcharges
Generally assessed at $0.75-$1.50/pound for UPS and $1.50 to $350 per package for FedEx. Exact rates only available upon shipment.
*De minimis value based on CIF for goods provided directly to buyer. Does not apply to items subject to Excise Taxes (perfumes/colognes, tobacco or tobacco products, and alcoholic products). Please consult Excise Taxes details for shipments of subject commodities.
**From July 1, 2021, all commercial goods imports into the EU, regardless of value, are subject to VAT
***Customs and Carrier Surcharges are carrier-, destination-, and time -specific. Items in orange apply to all consignments, other items applied ad hoc, if applicable. Surcharges are dynamic and subject to frequent change by carriers without prior notice. These surcharges are non-exhaustive, rather a fair representation of all constituent components in ancillary landed cost fee calculations. Additional surcharges may apply depending on specific commodity, carrier, time, and customs lane.
CIF Customs Valuation Calculation Method Note
CIF = Cost of Goods + Insurance + Freight
Cost of Goods is the Transaction Value [actual price paid or otherwise would be payable by buyer to seller for the goods]
+ Insurance costs
+ Shipping charges
Example: goods are being sold to the importer at $200 + $5 being paid for insurance + $20 for shipping by the buyer, then CIF value is $225 (converted to € by Customs).
- If duty rate is 10%, then duty amount for this import would be $22.50
- If VAT rate is 25%, then VAT amount would be $61.88 [CIF + Duty = $247.50 x 25 VAT%]
- Independent Foreign Sales & Revenue Tax Registration for Merchants
- New Zealand Country Guide — Import and Landed Cost Reference
- Mexico Country Guide — Import and Landed Cost Reference
- United Kingdom — Import and Landed Cost Reference
- Australia Country Guide — Import and Landed Cost Reference
- Applicability of Extraterritorial US Export Control Laws