Navigation path

Share on 
	Share on Facebook
  
	Tweet it
  
	Share on google+
  
	Share on linkedIn
  
    
      E-mail
Set page to normal font sizeIncrease font size by 200 percentBookmark this pageChoose high-contrast version

Malta

Goods

Updated 03/2013

Legal requirements

The free movement of goods Order (2004) is the legal text applying to movement of goods in Malta.

Restrictions

Excise duties

Alcohol, tobacco, energy products (hydrocarbon fuels), portland cement (excluding white cement) electricity and mobile telephony are subject to excise duties in accordance with the provisions of the Excise Duty Act (Cap. 382) and Directive 2008/118/EC concerning the general arrangements for excise duty.

Excise duties are paid by manufacturers and distributors. The Customs Department is responsible for collection and enforcement of excise duties within Malta.

The duty on alcoholic drinks is based on the type and strength of the drink. Duties on cigars and tobacco are calculated by weight. Cigarettes are also subject to an extra tax based on the retail price.

Trade licensing requirements

The legal basis is the Trading Licences Act 2001 and the Trading Licences Regulation, Legal Notice 1 of 2006 under which trade of goods has to be covered by a trading license.

Commercial activities involving the wholesale or retail trade of goods in Malta, where such goods are not exclusively dealt with by other authorities, are subject to a trading license. Licences are granted where development planning and public health and safety conditions are satisfied.

Such commercial activities are licensed by the Trade Services Directorate of the Commerce Department.

Administrative procedures

Permits and licences

Application forms for trading licences can be downloaded and printed from www.commerce.gov.mt.

Completed applications together with the necessary attachments are to be handed to the Business Care Unit at the Commerce Department or posted to the Commerce Department, Lascaris, Valletta VLT 2000 Malta.

Attachments to a notification/application for a premises based activity must include:

  • a copy of the passport or ID card if the applicant is a non-Maltese European Economic Area national.
  • a copy of the passport or Residence Document and an ETC permit if the applicant is a third country national.
  • a Declaration by the Shareholders or by the Board of Directors if the applicant is the legal representative of a partnership or company.
  • a No Objection Declaration by the Environment Health Directorate for any type of activity involving the handling of food and/or beverages, hairdressing, beauty treatment, fitness or physical well being.
  • a certificate of compliance from the Plant Health Department where the commercial activity involves the operation of a grain silo.

International VAT number

A request for a VAT number may be obtained either through the VAT Department's portal or by a request in writing to the Department at the following address: VAT Department, 16, Centre Point Building, Triq ta' Paris, Birkirkara CMR 02.

A person has to apply for registration by not later than thirty days from the date when a supply of a good or a service has been made.

Trade of goods declaration

Imports

Where goods depart an EU country (EU15) or an Accession state prior to 1 May 2004 and arrive in Malta, a customs import declaration will be required when the goods are entered into free circulation whether or not import duty is payable.

This also applies to goods which have departed an EU country (EU15) or an Accession country and on 1 May 2004 are still not released for free circulation in Malta.

'COM' must be entered in Box 1 of the import declaration if the goods are proven to have Community status - and will therefore be free of customs duties (there are some exceptions for certain agricultural products), but liable to import VAT.

If they do not have Community status then ‘EU’ or ‘IM’ as appropriate must be entered. In these particular circumstances i.e. where an import declaration must be submitted, a separate Intrastat record is NOT required during this transitional measure.

Goods imported from the EU15 and the Accession countries prior to 1 May 2004 under imports of goods via a Customs Procedure with Economic Impact, Free zone or End-Use can be entered into free circulation free of customs duties and other customs measures on accession, if they have proof of preferential origin or Community status.

A customs import declaration indicating the Community status of the goods will be required to enter the goods into free circulation. Proof of Community Status must be provided.

All goods that are eligible for free circulation in Malta at the date of accession must be assigned to free circulation by the end of the laid down time limit for goods in temporary storage.

As described above an import declaration for free circulation, accompanied by all relevant documents normally required, and proof of Community status are to be provided.

If the goods do not have proof of preferential origin or Community status, they will remain non-Community goods and the normal requirements of the procedure including discharge of the procedure will continue to apply to those goods.

Exports

All export consignments destined for the EU15 or new Accession states before 1 May 2004 must be declared before departing to an export procedure in Malta.

Beyond this period, or if it has not been necessary to declare under an export procedure based on the above advice, the trade in goods (in free circulation) with the EU25 will become intra-community as is the case with the current 15 EU countries i.e. 'dispatches' as opposed to 'exports'.

Exports of Customs Procedures with Economic Impact (CPEI), Free zone & End-Use Goods:

Goods may be entered into one of these procedures in Malta prior to 1 May 2004 (e.g. Inward Processing Relief or Temporary Importation) with the intention of re-exporting them or compensating products to the EU15 or the new Accession states.

However, from accession on 1 May 2004, 'exports' to the new EU countries will no longer discharge duty liability. After accession, duty liability will only be discharged if the goods are transferred to a business that is also authorised to receive those goods under a suspensive procedure or re-exported outside the enlarged EU.

During the transitional period of 1 May, the point at which export is deemed to have taken place depends on the customs procedure the goods were under (e.g. IPR drawback, customs warehousing, temporary importation) and the method of export e.g. full SAD declaration, etc.

Goods for which Community Transit (CT) is currently required must still be placed under CT if the movement starts prior to 1 May 2004.

All transit procedures started prior to 1 May 2004 to or from an Accession state must be ended properly even if the goods arrive at their destination on or after 1 May 2004; i.e. the goods and required documents must be presented to the Office of Destination or authorised consignee within the prescribed time limit.

Goods which are moving under external Community Transit (T1) as from 1 May 2004 will require proof of Community status in order to enter them into free circulation, free of customs duties and other measures.

From 1 May 2004, CT (T2) will no longer be required for movements to, from or via Hungary, Poland, Slovakia or the Czech Republic provided the goods are in Free Circulation in either, any of the 10 new EU countries, or the current 15 EU countries, on or after 1 May 2004. CT (T1) will still be required if the goods are not in Free Circulation in any of the 10 new EU countries or in the current 15 EU countries.

With effect from 1 May 2004, CT guarantees must provide cover in all 10 new EU countries as well as the existing 15. A guarantee will not be valid unless it covers all 25 EU countries. Traders must contact the Customs Free Zones/Transit Unit for more information.

Submitting statistics

Collection basis and responsible party

As from May 2004, customs collects, inputs and processes the basic data for Non-EU Trade, an electronic extraction of which is transferred to the National Statistics Office (NSO) at the end of each month.

Intra-EU Trade data is collected from the Supplementary Declaration System. The VAT Department is the legal owner of the data derived from this System. The National Statistics Office is responsible for managing the Supplementary Declaration System also known as INTRASTAT.

The NSO is also responsible for checking, analyzing and preparing statistical reports for dissemination.

Exception Threshold

An annual exemption threshold for the arrivals and dispatches of goods to and from Malta and EU countries is established by the VAT authorities.

Traders and enterprises whose value of annual gross merchandise arrivals and dispatches of goods to and from Malta, falls below this threshold, are exempted from providing supplementary information about their Intra-EU transactions.

Traders and enterprises whose value of annual gross merchandise arrivals and dispatches of goods to and from Malta exceeds the said established threshold, have to provide regular information about their transactions. Currently the Exemption Threshold is Lm300 (€698.81).

Shipping certain goods

The exportation of dual use items and items relative to military technology is subject to an export authorization process, which are administered by the Commerce Department in line with EU and international regimes to combat the proliferation of weapons of mass destruction. The dual-use items, which require an export authorization, are listed in Annex I of the Council Regulation 428/2009.

As in the case of the dual-use items, exporters of military equipment are bound under penalty to provide all necessary information when applying for an authorization, and to comply with any conditions or requirements imposed on the authorization. In this case also, the regulations apply to all nationals in Malta, and to Maltese citizens abroad.

Help & advice

Help & advice

Malta Enterprise offers business support services to traders selling goods.

The eLicences service provides access to all the Trade Licensing Unit's application forms.

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

Country

Austria

Feldkirch

Graz

Innsbruck

Klagenfurt

Linz

Salzburg

Wien

Belgium

Antwerpen

Arlon

Brugge

Brussels

Charleroi

Gent

Hasselt

Leuven

Libramont

Liège

Mons

Namur

Nivelles

Bulgaria

Dobrich

Plovidiv

Ruse

Sandanski

Sofia

Sofia

Stara Zagora

Vratsa

Yambol

Croatia

Osijek

Rijeka

Split

Varazdin

Zagreb

Cyprus

Nicosia

Czech Republic

Brno

Liberec

Ostrava

Ostrava

Pardubice

Plzen

Praha

Usti nad Labem

Denmark

Aalborg

Copenhagen

Herning

Kolding

Viborg

Estonia

Tallinn

Finland

Helsinki

Oulu

Tampere

Turku

Vantaa

France

Amiens

Annecy

Aulnat

Besançon

Bordeaux

Bourg en Bresse

Caen

Cayenne

Chalons-en-Champagne

Chambéry

Dijon

Fort-de-France

Grenoble

Lille

Limoges

Lyon

Marseille

Marseille

Marseille

Montpellier

Montpellier

Nancy

Nantes

Orléans

Paris

Pointe-à-Pitre

Poitiers

Privas

Rennes

Rouen

Saint-Denis

Saint-Etienne

Strasbourg

Toulouse

Valence

Germany

Berlin

Bremen

Bremenhaven

Chemnitz

Dresden

Düsseldorf

Erfurt

Frankfurt/Oder

Freiburg

Hamburg

Hannover

Kaiserslautern

Kiel

Konstanz

Leipzig

Magdeburg

Mannheim

Mülheim an der Ruhr

München

Osnabrück

Potsdam

Reutlingen

Rostock

Saabrücken

Stuttgart

Trier

Ulm

Villingen-Schwenningen

Wiesbaden

Greece

Athens

Heraklion

Ioannina

Kavala

Kozani

Thessaloniki

Tripolis

Volos

Hungary

Budapest

Debrecen

Győr

Nyíregyháza

Pécs

Szeged

Székesfehérvár

Zalaegerszeg

Ireland

Dublin

Italy

Abruzzo

Aosta

Apulia

Apulia

Ascoli Piceno

Basilicata

Bologna

Bologna

Cagliari

Calabria

Calabria

Campania

Catania

Catania

Florence

Genova

Gorizia

Milano

Milano

Milano

Molise

Naples

Naples

Palermo

Palermo

Perugia

Pesaro

Pordenone

Ravenna

Rome

Rovereto

Sassari

Sicily

Terni

Torino

Torino

Torino

Trieste

Trieste

Udine

Venezia

Venezia

Venezia

Latvia

Riga

Lithuania

Kaunas

Klaipėda

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Nieuwegein

Norway

Ås

Oslo

Stavanger

Tromsø

Poland

Bialystok

Gdańsk

Kalisz

Katowice

Kielce

Konin

Kraków

Lublin

Lublin

Olsztyn

Opole

Poznań

Rzeszów

Szczawno-Zdrój

Szczecin

Szczecin

Toruń

Warsaw

Warsaw

Wroclaw

Zielona Góra

Łódź

Portugal

Aveiro

Braga

Coimbra

Évora

Faro

Funchal

Lisboa

Ponta Delgada

Porto

Romania

Arad

Bacau

Bucuresti

Cluj-Napoca

Constanta

Craiova

Galati

Iasi

Ramnicu Valcea

Timișoara

Slovakia

Bratislava

Prešov

Slovenia

Koper

Ljubljana

Maribor

Spain

Albacete

Alicante

Badajoz

Barcelona

Bilbao

Bilbao

Ciudad Real

Donostia- San Sebastian

Ferrol

Las Palmas de Gran Canaria

Llanera

Logroño

Madrid

Murcia

Oviedo

Palma

Pamplona

Paterna (Valencia)

Santa Cruz de Tenerife

Santander

Santiago de Compostela

Sevilla

Toledo

Valencia

Valladolid

Vitoria- Gazteiz

Zaragoza

Sweden

Borlänge

Göteborg

Jönköping

Kramfors

Luleå

Malmö

Örebro

Östersund

Stockholm

Umeå

Västerås

Växjö

United Kingdom

Belfast

Bristol

Cambridge

Cardiff

Coventry

Inverness

London

Manchester

Newcastle

Yorkshire and Humber

Enter your message here

* required field (you must enter data here)