Outside the EU
The Export Control Regulations state that exportation is free from an authorisation requirement with the exception of products listed in the Schedule to the regulation and other exceptions from time to time.
Exportation to destinations subject to a resolution of the Security Council of the United Nations is prohibited and no license is issued for such exportation. The exportation of any articles which violate the rights of copyright is also prohibited.
Export control of goods which can be used for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment is regulated by Legal Notice 167 of 2006 and subsequent amendments in subsidiary legislation 365.22.
Goods which have no practical use other than for the subject of the regulation are listed in the First Schedule to the regulation and their exportation is prohibited.
A Second Schedule to the regulation lists items which could be used or otherwise for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment.
An export authorisation is required except where export is to a territory of an EU country as listed in the Third Schedule or to a third country provided that the exported items will be used by military or civil personnel of a Member State subject to other conditions. Although no export authorisation is required in these instances, the relevant authorities have the right to verify whether conditions are met and decide on whether to allow the export to take place.
Exportation of military equipment listed in the First Schedule of the Military Equipment (Export Control) Regulation is subject to an export authorisation.
An authorisation is also required to export dual-use items listed in Annex 1 of the Council Regulation setting up a Community Regime for the control of exports, transfer, brokering and transit of dual-use items. Trade in dual-use goods is regulated in Malta by the Dual-Use Items (Export Control) Regulations.
Exporters may also need to refer to the:
The Importation Control Regulations provide guidance on authorisations and import licences required to import certain goods.
The national import control regime reflects that of the EU with intra-EU supplies involving no border controls (except for Schedule 1 products) whilst trading outside the EU may be subject to restrictions and may require licenses.
There is a general import prohibition on goods which can be used for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment.
Import duties (including anti-dumping and countervailing duties), quotas and other restrictions are applied as required by the TARIC. VAT, Excise duty and other national taxes may also apply.
Importers may also need to refer to the:
The National Statistics Office (NSO) is responsible for the collection, compilation, analysis and publication of statistical information and related matters.
Traders wishing to make use of the services of the customs administration are required to have a VAT number (issued by the VAT Department) and to be registered in the Customs Electronic System (CES).
Since 1 July 2009 traders making use of the services of Customs are also required to have an Economic Operator Registration and Identification (EORI) number.
This provides a paperless system that allows traders to conduct all their transactions with Customs electronically. Traders registered on the CES are required to take a basic training course on the use of the system.
Traders dealing in Excise goods must register with, and be authorised by, the Excise Section of the Customs Division.
As a general rule only goods listed above require an export licence. Other exceptions may apply in special circumstances.
The authorisation or export licence is issued by the Commerce Division's Trade Services Directorate.
The registration of the exporting business is not required by the Trade Services Directorate. But if engaging in brokering activities of military goods or dual-use goods, a written application requesting a broker's' license must be submitted to the Director of Trade Services prior to undertaking such activity.
Imported goods from outside the EU, listed in the Second Schedule to the Importation Control Regulation, are subject to an import licence. The authorisation or import licence is issued by the Trade Services Directorate.
The Customs Division of the Maltese government is responsible for the collection of import duties as established by TARIC, including anti-dumping and countervailing duty.
It is also responsible for any other taxes chargeable at the border, e.g. excise duty, VAT on behalf of the VAT Department and eco-taxes, and for the application of border controls, including checks related to security, safety and the environment, and the control of imports and exports of goods in general.
Import and export enterprises shall be required to submit a Supplementary Declaration to the VAT Department in respect of their consignments.
The Trade Services Directorate of the Ministry of Competitiveness and Communication provides a single point of information and regulation for the business community.
Malta Enterprise has a business support programme in place, specifically aimed at the export market.