Discusses requirements for products entering the country/economy temporarily, including information on warranty and non-warranty items entering for repair.
The Temporary Importation (TI) procedure allows duty-free temporary importation of goods or materials into Malta. To receive the fee exemption, goods must not be processed or repaired in Malta outside of routine maintenance necessary to preserve goods in the condition in which they were imported.
Products typically imported under TI relief include goods to display in an exhibition, goods imported for testing, and samples. In most cases, the owner must re-export the goods within the prescribed time limit.
For most temporary importations, a security deposit (cash or bank guarantee) equal to the full amount of customs duty and VAT is required. Businesses can reclaim the deposit when they re-export the goods.
One may apply for TI authorization at the time of entry or prior to shipment. Certain temporary importations can also make use of an ATA Carnet. An ATA Carnet is a book of vouchers that replaces the normal customs documentation at the time of importation. The ATA Carnet system is operated worldwide; security to cover potential import and VAT duties is deposited with the country of issue. More specific information on the ATA Carnet Customs procedures can be found here: https://www.trade.gov/ata-carnet.