EU Customs Authority (EUCA)

The European Commission's proposals for EU Customs Reform (May 2023), included the creation of an EU Customs Authority. The Council of the Euorpean Union and the EU Parliament have selected Lille, France for the seat of this Authority....

Notice for economic operators

The MTCA has issued a notice to economic operators on the integration of Common Health Entry Documents (CHEDs) with the Customs Import System via the EU Single Window Environment for Customs (EU CSW-CERTEX) which became operational on 24 March 2026. View here....

Tax treatment of the transfer of a gravesite

The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may be subject to both duty and income tax.   source: mtca.gov.mt...

Budget Measures Implementation Act 2026

The Budget Measures Implementation Act was published by Act III of 2026. The Act amends the following: Civil Code Cap. 16 Customs Ordinance Cap. 378 - Income Tax Act. Cap. 123 1 Social Security Act Cap. 318 Motor Vehicles Registration and Licensing Act Cap. 368 Income Tax Management Act Cap. 372 Excise Duty...

Excise duty on nicotine pouches

LN 28 of 2026 has revised the Excise Duty Act, introducing, with effect form 1 April 2026, duty of €8 per Kg on 'Nicotine Pouches', defined as "Nicotine containing products intended for the intake of nicotine into the human body, by oral application, excluding for...

New eco-contribution rates

The MTCA has announced that, effective 1 July 2026, the eco-contribution rate of €0.50 per night will be increased to €1.50 per night, capped at €22.50 per stay....

EU introduces customs duties on low-value e-commerce packages

As of July 2026, €3 customs duty per item will be levied on e-commerce parcels valued below €150 imported into the EU. This temporary measure, which will apply until the setting up of the EU Customs Data Hub in 2028, customs duty, will effect parcels sent directly to consumers from...