VAT exemption for goods of a non-commercial character imported in the personal luggage of a travellers

LN 155 of 2019 introduced a new provision to part 4 of the Fifth Schedule to the VAT Act (CAP 406) which deals with exempt imports. With effect from 9 July 2019, the importation of goods, the total value of which does not exceed €430 per person, as provided for in the Excise Duty (Goods imported by Persons Travelling from Third Countries) Regulations, is exempt from Malta VAT.