Malta - Import Requirements and DocumentationMalta - Import Requirements
The Single Administrative Document
The Single Administrative Document (SAD) is the official model for written declarations in the EU. The SAD describes goods and their movement around the world and is essential for trade outside the EU or trade of non-EU goods. Goods brought into the EU customs territory are, from the time of their entry, subject to customs supervision until customs formalities are completed. Goods are covered by a Summary Declaration, which is filed once the items have been presented to customs officials. The customs authorities may, however, allow a period for filing the Declaration that cannot be extended beyond the first working day following the day on which the goods are presented to customs.
The Summary Declaration is filed by:
- the person who brought the goods into the customs territory of the Community or by any person who assumes responsibility for carriage of the goods following such entry; or
- the person in whose name the person referred to above acted.
The Summary Declaration can be made on a form provided by the customs authorities. However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods. The SAD serves as the EU importer's declaration. It encompasses both customs duties and VAT and is valid in all EU Member States. Whoever clears the goods, normally the importer of record or his or her agent, submits the declaration.
Council Regulation (EEC) No. 2454/93 contains information on import and export forms and provides for the implementation of the Community Customs Code (Articles 205 through 221). Articles 222 through 224 provide for computerized customs declarations, and Articles 225 through 229 provide for oral declarations.
More information on the SAD and the EU Customs Code can be found at:
Single Administration Document
EU Customs Code
Economic Operator Registration and Identification (EORI)
All companies established outside of the EU are required to have an EORI number if they wish to lodge a customs declaration or an Entry/Exit Summary declaration and should use this number for their customs clearances. A company should formally request an EORI number from the customs authorities of the specific member state to which the company first exports. Member state customs authorities may request additional documents. Once a company has received an EORI number, it can use it for exports to any of the 28 EU Member States. Once an operator holds an EORI number he or she can request the Authorized Economic Operator (AEO: see below under “MRA”) status, which can give quicker access to certain simplified customs procedures.
More information about the EORI number can be found at Economic Operator Identification and Registration
The U.S. and the EU have a Customs Cooperation and Mutual Assistance in Customs Matters Agreement (CMAA). For additional information, please see Agreements with the United States
In 2012 the United States and the EU signed a Decision recognizing the compatibility of AEO (Authorized Economic Operator) and C-TPAT (Customs-Trade Partnership Against Terrorism), thereby facilitating faster and more secure trade between U.S. and EU operators. The World Customs Organization (WCO) SAFE Framework of Standards provides the global standard for AEO. AEO certification is issued by a national customs authority and is recognized by all Member States’ customs agencies. As of April 17, 2017, an AEO can consist of two different types of authorization: “customs simplification” or “security and safety.” The former allows for an AEO to benefit from simplification related to customs legislation, while the latter allows for facilitation through security and safety procedures. Shipping to a trader with AEO status could facilitate an exporter’s trade as its benefits include expedited processing of shipments, reduced theft/losses, reduced data requirements, lower inspection costs, and enhanced loyalty and recognition. Under the revised Union Customs Code, for an operator to make use of certain customs simplifications, an AEO is mandatory.
The United States and the EU recognize each other’s security certified operators and will take the respective membership status of certified trusted traders favorably into account to the extent possible. The favorable treatment will result in lower costs, simplified procedures and greater predictability for transatlantic business activities. It officially recognizes the compatibility of AEO and C-TPAT programs, thereby facilitating faster and more secure trade between U.S. and EU operators.
For more information on key EU initiatives and priorities that ensure that products marketed in the region are safe for the environment and human health (including the Circular Economy and Plastics Strategy, EU Battery Directive, Registration, Evaluation and Authorization and Restriction of Chemicals (REACH), Waste Electrical and Electronic Equipment (WEEE) Directive, Cosmetic Regulations and related Agriculture and Fisheries documentation), please refer to “Doing Business in the European Union: 2018 Country Commercial Guide for U.S. Companies,” available from the U.S. Mission to the EU.