International convention and customs procedures of Malta

International Conventions

Member of the World Trade Organization (WTO)
Party to the Kyoto Protocol
Party to the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Montreal Protocol on Substances That Deplete the Ozone Layer
Party to the Wassenaar Arrangement on Export Controls For Conventional Arms and Dual-Use Goods and Technologies
Party to the International Coffee Agreement

International Economic Cooperation

Malta is member of the European Union and Euro zone.

Non Tariff Barriers

There are no particular non-tariff barriers. However, in conformity with the EU legislation, licensing requirements are needed for the following:

-Common Agricultural Policies (CAP) (needed for imported foodstuffs).

-Trade Services Division Licenses (DTI)

-Ministry of Rural Affairs and Environment Licenses (for goods such as meat, poultry ,eggs which should undergo a veterinary checking at arrival)

-European Union License (for the import of depleting ozone substances and products).

Customs Duties and Taxes on Imports

As a full member of the European Union, Malta imposes customs tariffs on imports from non-EU countries. Rates of duties are contained in the Import Duties Act which may be accessed at: here.

Customs Classification

Since its accession to the European Union on May, 1st of 2004, Malta has adopted the EU Common External Tariff. Consequently, trade with Malta is totally free from customs duties, provided that the country of origin of the goods is one of the other EU Member States. Nevertheless, textile imports in Malta will undergo customs duties until 2009.

When the country of origin of the goods exported to Malta is not part of the European Union, customs duties are calculated Ad valorem on the CIF value of the goods, in accordance with the Common Customs Tariff (CCT).

Duties for non-European countries are relatively low, notably for manufactured goods (4.2% on average for the general rate), however textile, clothing items (high duties and quota system) and food-processing industry sectors (average duties of a 17.3% and numerous tariff quotas, CAP) still know protective measures.

In order to get exhaustive regulations and customs tariffs rates regarding their products, exporters shall refer to the TARIC code and its database, including all applicable customs duties and all customs trade policy measures for all the goods.

For further information, please consult the information document published by the European Commission about the impact of EU enlargement on customs policy.

Import Procedures

As an EU member, Malta applies the EU Customs Code for import and customs clearance processes. "TARIC" contains all references to the relevant import and export laws and regulations that apply within the EU, including commodity codes for 65,000 products.

Imported goods in Malta should be accompanied by the Single Administrative Document (SAD). The supplier's invoice should also be joined for customs clearance.

As part of the "SAFE" standards set forth by the World Customs Organisation (WCO), the European Union has set up a new system of import controls, the "Import Control System" (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Programme eCustoms, has been in effect since January 1, 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union.

For more information, please visit the Maltese Customs website.

Importing Samples

Samples can be entered in the country with the same documentation procedure as other goods. For customs clearance, the samples must be accompanied by a commercial invoice stating 'samples without commercial value".