🇲🇹 Malta Customs Department & EU TARIC Customs Union
Malta Customs Import Duty & VAT Calculator
Calculate EU TARIC customs duty and standard 18% Import VAT on non-EU cargo landed in Malta based on Cost, Insurance, and Freight (CIF) valuation.
⚡ Non-EU Cargo Presets
Consignment & Valuation Inputs
EUR €
Total Customs Clearance Taxes
€1,154.50
Includes Duty (€200) + 18% Import VAT (€954.50)
Statutory Clearance Breakdown
| Declared Landed CIF Valuation | €5,000.00 |
| EU TARIC Customs Duty Rate | €200.00 (4.0%) |
| Port Handling Charges | €75.00 |
| Taxable Base for 18% VAT | €5,275.00 |
| Import VAT (18%) | €954.50 |
| Total Landed Clearance Cost | €1,154.50 |
Frequently Asked Questions
How is customs duty assessed on non-EU goods entering Malta? ▼
As an EU Member State, Malta applies the European Union Common Customs Tariff (TARIC). Duty is calculated as a percentage of the CIF (Cost, Insurance, and Freight) value landed at Malta Freeport or airport.
What is the standard Import VAT rate in Malta? ▼
Standard Import VAT in Malta is 18%. It is levied on the total taxable customs value, which comprises the CIF value plus customs duty and any port handling charges.
Are import tariffs charged on goods moving between Malta and other EU nations? ▼
No, goods originating in or cleared in another EU member state circulate freely within the EU Single Market without customs duties or frontier import VAT checks.
What is the de minimis threshold for customs duty exemptions in the EU? ▼
Commercial consignments valued at €150 or less are exempt from customs duty, although 18% VAT applies to all non-EU imports regardless of value.
How does the Import One-Stop Shop (IOSS) work for e-commerce? ▼
For online goods under €150 imported by consumers, sellers registered with IOSS collect Maltese 18% VAT at checkout, facilitating fast customs clearance without additional handling fees.