Customs Duty Calculator

Malta – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Malta from outside of the EU Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.

Below is the Duty and Sales tax for Malta :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 48.5% 20% ST=5% to 18%
VAT = ST * (CIF + Duty)
No duty if the product value or FOB value (excluding shipping and insurance) cost won’t exceed 150 and No VAT if the FOB value(check Overview for FOB value) does not exceed 22.


  • Electronic goods such as Laptops, CellPhones, Digital cameras and Video Game consoles are duty free.
  • Supplies of goods and services in Malta are subject to VAT at the standard rate of 18% (7% on accommodation in hotels and licensed premises; 5% on supply of electricity, the importation of works of art, collector’s items and antiques, certain confectionery, medical accessories, printed matter, and items for exclusive use by the disabled).
  • Duty in Malta varies from one country to another even for the same product. For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
  • VAT is 5% for goods like Newspapers and magazines and some goods are exempt from VAT like books, children dresses and children shoes.
  • Duty ranges are 0% (for example books) and 17% (for example Wellington shoes) generally.
  • VAT is calculated on the value of the goods, plus the international shipping costs and insurance, plus any import duty due.

Excise duties are chargeable on certain energy products, certain alcoholic drinks, certain manufactured tobacco products, and mobile telephony services. And please refer detailed information of excise duty for European counries here

Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.