MTCA guideline on €3 import duty effective 1 July

Effective 1 July 2026, purchases of low-value goods online from outside the EU and imported into Malta will be subject to a €3 duty charge (See MIT News 2 January 2026). The MTCA has issued guidance on the manner in which the duty is to be calculated. The guidance also clarifies that the taxable value of the goods for the purposes of calculating the import VAT due on the goods will be inclusive of the duty paid.

See the guidance here.