Malta

The standard VAT rate is 18 percent and also applies to imports. There are reduced rates of 12, 7, 5 and 0 percent, for example 5 percent on books, certain medical equipment and imported works of art, collectors' items and antiques. The Malta Tax and Customs Administration (MTCA) is responsible.

Malta is part of the EU customs union and applies the Union Customs Code and the common EU external tariff. Imports are declared electronically through the MTCA's National Import System (NIS) and exports through the National Export System (NES); ICS2 applies for advance cargo data.

The Malta Freeport in Marsaxlokk is one of the largest transshipment and logistics centres in the Mediterranean. In 2024 it handled around 2.86 million TEU, over 96 percent of it transshipment. Deep-water quays (up to 17 m) accommodate mega container vessels; CMA CGM uses it as its Mediterranean hub.

Container cargo goes through the Malta Freeport in Marsaxlokk/Birzebbuga, while general cargo, RoRo and cruise traffic use Grand Harbour in Valletta. Air freight is handled at Malta International Airport (MLA) in Luqa. As an island state, Malta relies entirely on sea and air links.

As an EU member, Malta applies the EU dual-use Regulation 2021/821. UN, EU and national sanctions are implemented through the Sanctions Monitoring Board (SMB) under the National Interest (Enabling Powers) Act, Cap 365; the framework was reformed on 14 November 2025.

Malta has been part of the eurozone since 2008; the legal tender is the euro (EUR). This facilitates trade and settlement within the EU single market and avoids exchange-rate risk versus other euro countries.

As an EU member, Malta applies all EU free-trade agreements. Preferential origin is proven via EUR.1, an origin declaration or the REX system. Within the EU single market, customs duties between member states are fully removed.

Esta página enlaza países socios importantes (importación/exportación) para contexto rápido.

• IT
• DE
• CN
• FR
• GB
• SG

Para transportes internacionales, estos términos son un buen punto de partida:

• Incoterms
• AWB (guía aérea)
• Bill of Lading (B/L)
• Código HS / nomenclatura aduanera
• UN/LOCODE