Includes customs regulations and contact information for this country's customs office.
Last Published: 2/13/2019

The Union Customs Code (UCC) and its substantive provisions apply from May 1, 2016.  The European Commission has also published 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. The EC continues to evaluate the timeline by which the EU-wide integration of the customs IT system can be implemented. The current deadline of December 2020 may be extended until 2025 (draft proposal).
 
Additional information is available from the EU Customs and Taxation Union Directorate (TAXUD).
 
Customs Valuation – Most customs duties and value added tax (VAT) are expressed as a percentage of the value of goods being declared for importation.
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.

Malta and the EU apply an internationally accepted concept of customs value. Additional information on taxation. 

Contact Information:

Department of Customs
Custom House, Valletta CMR 02, Malta
Tel: (356) 25685(+ext) 25685119, 25685172 or 25658185
Fax: (356) 25685300
E-Mail: malta.customs@gov.mt
Website: https://customs.gov.mt

 

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