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The short version
- Goods from China entering Malta pay the EU's common customs duty (the same rate in all 27 EU countries, set by HS code in TARIC) plus Malta's import VAT of 18%.
- Parcels sold online to EU consumers with a value up to EUR 150 pay a flat EUR 3 customs duty per item since July 1, 2026, instead of the old duty-free rule. The European Commission has announced a further EUR 2 handling fee per item from November 1, 2026.
- To import for your business you need a free EORI number from Customs Division, Malta Tax and Customs Administration (MTCA), the right HS code, and products that meet EU rules (CE marking where required, and a responsible EU operator under the GPSR).
- Illustrative: on a EUR 2,000 order with EUR 300 freight and a 4% duty rate, you pay about EUR 522.56 at the border in Malta. A VAT-registered business can usually reclaim the import VAT.
What do you pay to import from China into Malta?
Importing from China into Malta means paying EU customs duty on the customs value, then Malta's import VAT of 18% on the value plus duty. The duty rate depends on the product's HS code and is the same anywhere in the EU; the VAT rate is Malta's own.
| Charge | Rate | Applies to |
|---|---|---|
| EU customs duty | Set by HS code (0% to over 10%) | Business imports, and all goods over EUR 150. Look up your code in TARIC |
| Anti-dumping or countervailing duty | Product specific | Some products from China, on top of normal duty. Access2Markets |
| Flat duty on low-value parcels | EUR 3 per item | Online sales to consumers, parcels up to EUR 150, July 1, 2026 to July 1, 2028 |
| Union handling fee (announced) | EUR 2 per item | Online sales to consumers, from November 1, 2026, per the European Commission |
| Import VAT in Malta | 18%, reduced rates 7%, 5% | Customs value plus duty (and some transport costs) |
| Broker or carrier fees | Varies | Customs declaration and handling, charged by your forwarder, courier or post |
Worked example: a EUR 2,000 order into Malta
Illustrative numbers: a business order of EUR 2,000 of goods, EUR 300 for freight and insurance to the EU border (so a CIF customs value of EUR 2,300), and a duty rate of 4% for its HS code. Your real duty rate comes from TARIC.
| Line | Amount |
|---|---|
| Goods | EUR 2,000.00 |
| Freight and insurance to the EU border | EUR 300.00 |
| Customs value (CIF) | EUR 2,300.00 |
| Customs duty at 4% (illustrative) | EUR 92.00 |
| VAT base (value plus duty) | EUR 2,392.00 |
| Import VAT at 18% | EUR 430.56 |
| Total due at the border | EUR 522.56 |
Illustrative. Broker fees and transport after the border are extra. A VAT-registered business can usually deduct the import VAT in its VAT return.
A consumer parcel instead: a EUR 40 order to a buyer in Malta with two different products (two items) pays EUR 6 flat duty, and VAT of about EUR 8.28 at 18% on EUR 46 (illustrative). With IOSS the seller collects that VAT at checkout, so the buyer pays nothing more at the door.
Who do you register with in Malta?
- Customs: Customs Division, Malta Tax and Customs Administration (MTCA) (Id-Dwana (Malta Tax and Customs Administration)).
- EORI number: free and required for every customs declaration. Apply via Customs Division, Malta Tax and Customs Administration (MTCA). Non-EU businesses get one in the first EU country where they clear goods.
- VAT: import VAT is charged at Malta's rates (official VAT rates). Selling to consumers across the EU? IOSS covers parcels up to EUR 150.
- Currency: EUR. Languages: Maltese, English.
How do goods from China arrive in Malta?
Sea freight from China usually arrives at Malta Freeport (Marsaxlokk). The main cargo airport is Malta International Airport (Luqa). Small parcels sent by post are delivered by MaltaPost after customs.
Which product rules apply?
- CE marking for products covered by EU safety laws (toys, electronics, machinery and more). The importer must make sure the product complies (European Commission).
- General Product Safety Regulation (GPSR) since December 13, 2024: consumer products sold in the EU need a responsible economic operator in the EU, with contact details on the product or packaging (European Commission).
- Trade defence: check whether your product carries an EU anti-dumping duty before you order.
How do you import from China to Malta, step by step?
- Find your HS codeClassify the product and check its EU duty in TARIC. Our HS code guide shows how.
- Get an EORI numberFree, from Customs Division, Malta Tax and Customs Administration (MTCA) if you are established in Malta.
- Agree the IncotermFOB, CIF or DDP decides who pays freight and duty. See Incoterms explained.
- Check product rulesCE marking where required, labels in the local language, and a GPSR responsible person.
- Price the full landed costDuty, VAT, freight and fees per unit, with the free landed cost calculator.
- Book a forwarder or courierThey file the customs declaration in the EU and pass on duty, VAT and fees.
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Frequently asked questions
What is the import VAT rate in Malta?
The standard VAT rate in Malta is 18%, reduced rates 7%, 5%, charged on the customs value plus duty. Source: Malta's tax authority and the European Commission's VAT rates table, checked October 2026.
How much customs duty do I pay on goods from China in Malta?
The EU common customs tariff applies, so the rate is the same in every EU country and depends on the HS code. Look it up in TARIC. Some Chinese products also carry anti-dumping duties.
Is there still a EUR 150 duty-free limit in Malta?
No. Since July 1, 2026, parcels up to EUR 150 sold online to consumers pay a flat EUR 3 customs duty per item instead. Business imports pay the normal duty rate from the first euro.
Do I need an EORI number?
Yes, for any customs declaration in the EU. It is free. Businesses established in Malta get it from Customs Division, Malta Tax and Customs Administration (MTCA).
Can I reclaim the import VAT?
A VAT-registered business can usually deduct import VAT in its VAT return. Check the rules with your accountant or the tax authority.
Rates as of October 16, 2026, from official EU and Malta sources. Examples marked illustrative are ours. General information, not customs or tax advice: confirm with a licensed customs broker. SuanSupply is not affiliated with the European Union or any government agency.