When you buy a product from a non-EU country then effectively you become an importer and become liable to Customs and Excise Duty as well as Value Added Tax (VAT) payments. If the terms of sale do not specify another arrangement, the goods would normally be held by the Customs Authority at entry, pending the payment of duty and tax. Customs officers examine packages arriving from outside the EU in order to:

  • Check for prohibited or restricted goods,
  • Confirm that the description and value stated on the Customs Declaration is correct and
  • Check the Customs Declaration to determine if Customs Duty, Excise Duty and/or Import VAT are chargeable.

 

Import Charges On Postal Items Arriving In Malta

VAT

Import VAT is calculated as a percentage (the applicable VAT rate) of the taxable amount.

The VAT rate applied is the rate in force in Malta.

The taxable amount consists of the Customs value of the goods, any customs duties payable, and the transportation and insurance costs up to the first place of destination within the European Union.

Import VAT may either be included in the price paid to the seller or collected upon importation.

Where import VAT is not included in the price paid to the seller (which is the most common situation), the VAT due must be paid to MaltaPost before the goods can be delivered.

Where the seller charges an all-inclusive price that includes import VAT, the VAT is generally collected by the seller at the point of sale. However, if the VAT has not been correctly accounted for, or if the seller fails to comply with the applicable customs and VAT requirements, the recipient may be required by the competent authorities to settle any outstanding VAT due before the goods can be released.

 

Customs Duty

Based on the information provided in the customs declaration, the accompanying supporting documentation, and any additional information that Customs may request, the Malta Customs Department determines, assesses and collects any customs duties that are due.

 

Goods Valued Above €150

The VAT rate applied is the rate in force in Malta.

For goods imported into Malta from outside the European Union with a value exceeding €150, Customs duty is generally calculated as a percentage of the customs value of the goods.

The applicable duty rate varies depending on the type of goods being imported. The relevant tariff may be checked in the TARIC database.

The customs value generally consists of the purchase price of the goods together with any shipping and insurance costs.

In certain cases, additional duties may apply depending on the country of origin of the goods. The TARIC database contains information relating to tariff, commercial and agricultural measures applicable to imports into the European Union.


 

Goods Valued At Or Below €150

As from 1 July 2026, goods originating from outside the European Union and valued at or below €150 are subject to a charge of €3 per distinct product category (HS Code) declared within the consignment, rather than per parcel.

Where multiple items within the same consignment fall under the same HS Code category, only one €3 charge will apply to that category.

Please verify the details provided by your seller before completing your purchase. Some sellers may declare a value that is lower than the actual purchase price in an attempt to reduce customs duties and/or VAT. Such declarations may constitute customs fraud and may result in delays, penalties, additional charges, or the seizure of goods by the Customs authorities.


Excise Duty

Certain goods are subject to excise duty and may be held by the Malta Customs Department upon arrival in Malta pending payment of the applicable excise duty.

Excise duty rates are established by each Member State and apply, amongst others, to products such as alcohol, tobacco products and energy products.

Cigarettes and hand-rolling tobacco must bear the required health warnings and fiscal markings, while containers of spirits exceeding 35cl must bear the appropriate duty stamp where required by law.

 

Customs Processing Fees

MaltaPost provides customs clearance facilitation services to assist customers in the clearance of postal items through Malta Customs and to help expedite the delivery process.

As Malta's designated Universal Postal Service Provider, MaltaPost facilitates customs clearance procedures for postal items in accordance with applicable customs and postal regulations.

The provision of these services may include:

1. collecting documentation required for customs clearance;

2. submitting the relevant documentation to the Customs authorities;

3. facilitating the clearance of dutiable goods on behalf of customers; and

4. advancing the payment of customs duties, VAT and other applicable charges in order to obtain release of the item from Customs.

 

Postal items subject to customs control will be charged a Customs Processing Fee. The applicable fee is set out in the table below.

Undertaking The Customs Clearance Process Yourself

Should you decide to undertake the Customs Clearance Process yourself or should you decide to appoint your own Customs Agent to handle the same Customs Clearance Process on your behalf, you are to inform us of such a request on e-mail: info@maltapost.com. Please do not forget to include your parcel tracking number.

Further details on how you may undertake the Customs Clearance Process yourself and what is required to be able to do so are found on the Malta Customs website https://customs.gov.mt and https://customs.gov.mt/electronic-systems/faqs/completing-customs-declarations.

 

Additional Handling Fees

 

Submit Your Customs Declaration Online

We have now simplified the process for all our customers by introducing a new facility to declare items purchased from outside the EU online. To submit a declaration, you just need to follow the below simple steps:

  • Visit www.maltapost.com/tracking, enter the tracking number in the space provided and click the 'Declare Items Button'
  • Insert and confirm your email address
  • Go to your inbox, find an email with the link that will prompt you to the Declaration page
  • Complete the details and upload the requested documentation

The process is explained in this Tutorial Video.

Pay Customs Clearance Charges Online

To pay online you just need to visit www.maltapost.com/tracking and enter the tracking number in the space provided. Please wait for the parcel details to be loaded, click on the Pay Charges button and proceed as instructed.

The process is explained in this Tutorial Video.

Important Notice

The application of customs duties, VAT, excise duties, processing fees and other import charges is governed by applicable European Union and Maltese legislation and may be subject to change from time to time.

The information provided above is intended for general guidance only and does not constitute legal, customs or tax advice. The final assessment of customs duties, taxes and other charges remains the responsibility of the Competent Authorities.