MaltaPost wishes to inform the public of important changes to European Union (EU) customs regulations that will affect low-value goods purchased from outside the EU and imported into Malta.

As from 1 July 2026, the EU will abolish the current customs duty exemption for consignments with an intrinsic value not exceeding €150. The change follows the adoption of EU Council Regulation No. 2026/382 of 11 February 2026, which introduces a new customs duty regime for low-value imports entering the EU from third countries.

Under the new rules, goods valued at up to €150 and imported from outside the EU will no longer benefit from duty-free treatment. Instead, an interim flat Customs Duty of €3 will apply to each distinct product category contained within a consignment, identified according to its tariff sub-heading (HS classification).

Consignments with an intrinsic value exceeding €150 will continue to be assessed under the existing Customs Tariff Rules and Duty Rates applicable to the goods concerned. The new measure is expected to impact purchases made through international e-commerce platforms and online retailers that ship goods from outside the EU.

Customers should note that Customs Duty will be charged according to the number of different product categories contained within a consignment. Consequently, a single purchase containing items classified under multiple HS Code categories may incur more than one Customs Duty charge. For example, an order containing two different types of products classified under separate
HS Code categories shall attract a total customs duty of €6, before the applicable VAT is also added.

The Customs Duty will be collected by the Malta Tax and Customs Administration. Depending on the retailer's arrangements and the import model used, the duty may either be collected at the point of purchase during online checkout or by the Postal Operator or other authorised representative on behalf of the competent authorities prior to delivery. Consumers are also reminded that these Customs Duties shall apply even where purchases are made through EU-based online platforms if the goods are dispatched from a non-EU country.

This interim Customs Duty measure is expected to apply until the implementation of the wider EU Customs Reform Framework and Customs Data Hub, currently planned for implementation in July 2028.

MaltaPost will continue to implement all applicable EU and National Customs requirements for items entering Malta and will keep customers informed of any procedural changes arising from these regulations.

The public is encouraged to refer to the Malta Tax & Customs Administration Guidelines, issued by the Competent National Authority responsible for the collection of Customs Duties, which can be downloaded from the Malta Tax & Customs Administration website (Customs Section).