Malta - Country Commercial Guide
Customs Regulations
Last published date:

Department of Customs
Custom House, Valletta CMR 02, Malta
Tel: (356) 2568 5120/123/128

E-Mail: malta.customs@gov.mt

Website:  https://customs.gov.mt/

The Union Customs Code (UCC) was adopted in 2013 and its substantive provisions apply from 1 May 2016.  It replaces the Community Customs Code (CCC).  In addition to the UCC, the European Commission has published delegated and implementing regulations on the actual procedural changes.  These are included in

Delegated Regulation (EU) 2015/2446, Delegated Regulation (EU) 2016/341, and the Implementing Regulation (EU) 2015/2447.

There are a number of changes in the revised customs policy that also require an integrated IT system from the customs authorities.  In April 2016, the European Commission published an implementing decision (number: 2016/578) on the work program relating to the development and deployment of the electronic systems of the UCC. In March 2018, the EC published a proposal (EU) No 2018/0040 for a draft regulation amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union Customs Code.  The EC continues to evaluate the timeline by which the EU-wide integration of the customs IT system can be implemented. 

Key Link: Homepage of Customs and Taxation Union Directorate (TAXUD) Website

Customs Valuation – Most customs duties and value added tax (VAT) are expressed as a percentage of the value of goods being declared for importation.  Thus, it is necessary to dispose of a standard set of rules for establishing the goods’ value, which will then serve for calculating the customs duty.

Given the magnitude of EU imports every year, it is important that the value of such commerce is accurately measured for the purposes of:

  • economic and commercial policy analysis,
  • application of commercial policy measures,
  • proper collection of import duties and taxes, and
  • import and export statistics.

These objectives are met using a single instrument: the rules on customs value.  In addition, Malta and the EU apply an internationally accepted concept of customs value.

The value of imported goods is one of three ‘elements of taxation’ that provides the basis for assessment of the customs debt, which is the technical term for the amount of duty that has to be paid, the other ones being the origin of the goods and the customs tariff.

Key Link: Customs Procedures