Importing into or exporting from Malta follows EU customs rules: you need an EORI number, a customs declaration with the right tariff classification and value, and, on import, payment of duty and import VAT. Exports outside the EU can be zero-rated for VAT if you hold proof that the goods left the EU.
Goods moving between Malta and other EU member states travel without customs declarations or duties, though VAT and statistical rules apply. Goods moving between Malta and a non-EU country pass through the EU customs union, which applies a common customs tariff and common procedures under the Union Customs Code.
Being an island shapes the practice. Most goods come in by sea or air, and delivery times and shipping costs affect pricing more than they would for a business on the continent. The Malta Freeport is a notable transhipment hub, but ordinary importers deal with the customs authority for clearance of their own goods.
Know the Incoterm in your contract. EXW, FOB and DDP allocate the costs and risks differently, and they decide who files the declaration and pays the duties.
Consider a Maltese distributor that buys furniture components from a supplier in Turkey, assembles them locally and sells part of the output to a customer in Italy. The inbound shipment follows import rules, the outbound one is an intra-EU supply, and each leg has its own documents and VAT treatment.
An economic operator who imports or exports goods from the EU must hold an EORI number, a registration and identification number used in customs declarations across the EU. For a Maltese business, it is obtained from the customs authority. Without it, the declaration cannot be lodged in your name.
Many small companies use a customs agent, or a freight forwarder with customs brokerage services, who files the declarations on their behalf. Check the scope of the authorisation in writing: whether the agent acts in your name and who bears liability for mistakes.
If you plan frequent shipments, ask the customs authority about simplified procedures and authorised operator statuses, which can reduce checks and speed up clearance.
Ask the forwarder to show you the draft declaration before it is lodged. Mistakes in description, value or origin are cheaper to fix before submission than after clearance, and reading the draft teaches you how your own products are classified.
Every product is classified under the Harmonised System, and in the EU under the TARIC nomenclature, with a code that determines the duty rate and any restrictions. The code must match the description on the invoice. A wrong code can lead to underpaid duty, penalties or goods being held.
Origin matters when a trade agreement offers preferential duty, and proof of origin must follow the rules of that agreement. The customs value, normally the transaction value plus transport and insurance costs up to the EU border, is the base for duty and import VAT.
Ask the customs agent for a binding classification decision if your product is borderline, as a written ruling gives certainty for several years.
Currency matters in valuation. Customs converts the invoice value into euro at a rate set by the customs rules, and the rate used on the declaration can differ from the rate you pay your bank, so keep both records.
On import from outside the EU, import VAT is due at the Maltese rate applicable to the goods, calculated on the customs value plus duty and certain costs. A VAT-registered importer can usually deduct it in the next return, subject to proper documents, so its effect on cash flow is mainly timing.
Duty rates depend on the classification and the origin. Some goods are duty-free, some carry modest rates and some have anti-dumping or other measures. Plan the landed cost of a shipment before ordering, not after the container is on the way.
Excise goods, such as alcohol, tobacco and fuels, follow a separate regime with additional authorisations and documents.
Some products need licences, certificates or inspections before import, for example food, medicines, chemicals or electrical goods. Check requirements with the competent authority before you place the order, since goods can be detained at the port.
Goods exported from Malta to a destination outside the EU are generally zero-rated for VAT if the supplier can prove that the goods left the EU. The proof is based on the export declaration and the confirmation of exit from customs, together with transport documents and the invoice.
Without proof, the tax authority may treat the sale as taxable at the standard rate. That is why exporters keep a file per shipment: the invoice, the packing list, the transport document, the export declaration and the exit confirmation.
Check the import rules of the destination country too. Duties, certificates and labelling requirements there decide whether your buyer can clear the goods, and delays after dispatch hurt the relationship more than a slow quote.
Free-circulation goods already in the EU can be sold on to other member states without a new declaration, but goods held in a customs warehouse or in transit remain under customs control until a procedure ends.
4softerp.net provides multi-company financial ERP and accounting, which can record purchases, sales and the related costs. 4notify.net sends SMS and e-mail notifications from your account, for example to tell a customer that a shipment has been dispatched.
The ecosystem does not file customs declarations, classify goods by tariff code, calculate duty or connect to customs systems. Those tasks belong to you, your customs agent and the authority.
Keep each shipment's documents together, for at least the period the customs and VAT laws prescribe. When an audit comes years later, one folder per shipment is worth more than any software feature.
Export documents, logistics records and customer communications sit in separate systems, which delays clearance.
Financial ERP records purchases and sales; customs declarations are prepared and lodged outside 4b2b. Customers can be sent SMS or e-mail notifications from your account.
Import duty calculations vary by tariff code, and a classification error leads to costly corrections.
Duty classification is not built into 4b2b. Confirm the correct classification and duty rates with your customs agent before importing.
Proof of exit is missing for an old export and the zero rate is challenged in an audit.
Store the invoice, transport document, declaration and exit confirmation in one folder per shipment. The accounting records in 4softerp.net can hold the sales entry, while the evidence stays in your file.
Yes, if you import goods into or export goods from the EU in your own name. An EORI number identifies you in customs declarations across the EU. For a Maltese business it is obtained from the customs authority. If a customs agent files on your behalf, they will still need your EORI details.
Goods exported to a destination outside the EU are generally zero-rated if you can prove that they left the EU, usually with the export declaration, the exit confirmation, transport documents and the invoice. Without proof, the sale may be treated as taxable, so keep a file per shipment. Keep the result in your file.
On goods arriving from outside the EU, import VAT is calculated on the customs value plus duty and certain costs, at the Maltese rate for the goods. A VAT-registered importer can usually deduct it in a later return if the documents are in order, so the effect is largely on timing and cash flow.
No customs declaration or duty applies between EU member states, but VAT is still due according to the rules, and statistical reporting may apply above thresholds. Excise goods follow a separate regime. Confirm the status of the goods before you buy. Each shipment needs its own folder with proof of the status of the goods, particularly if you also plan to resell them to a customer in another member state.
No. It offers multi-company financial ERP and accounting records for your purchases and sales. Customs declarations, tariff classification and duty calculation are handled by you, your customs agent and the customs authority, and nothing in the ecosystem connects to customs systems. Do not rely on software for tariff decisions, and ask the agent for a written confirmation of the classification used.
Multi-company financial ERP and SMS/e-mail notifications.
