Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 2/13/2019

As a full EU member, Malta imposes customs tariffs on imports from non-EU countries.

The Import Duties Act lists the rates of duties. The importer also must pay Value Added Tax (VAT), which is up to 18 percent. 

For additional information, please consult the Value Added Tax Act and the VAT Department.

When products enter the EU, importers should declare them to customs according to their classification in the Combined Nomenclature (CN), which is updated and published every year.  The latest version can be found on the European Commission's website.

U.S. currently exports to the European Union enjoy an average tariff of just three percent.  To determine the tariff and any license requirements, U.S. exporters should consult The Integrated Tariff of the Community, known as TARIC (Tarif Intégré de la Communauté), which is updated daily and will help identify the various rules which apply to specific products being imported into the customs territory of the EU.  The TARIC can be searched by country of origin, Harmonized System (HS) Code, and product description on the interactive website of the Directorate-General for Taxation and the Customs Union. 

Detailed information on customs duties is available here.
Key Link: TARIC

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.