Duty-paid alcoholic beverages and tobacco products (excise goods) acquired by a
private individual for his/her own use and personally transported from an EU member
state to Malta, are subject to the provisions of
Article 14A of the Excise Duty Act(Chapter 382) and
Article 32 of Council Directive 2008/118/EC concerning the general
arrangements for excise duty.
Travellers within the EU may wish to note that applicable
EU-wide minimum guide levels, solely as a form of evidence that such goods are intended
for the own use of a private individual, are established in sub-article 32(3) of
the above-mentioned directive.
Alcoholic beverages and tobacco products imported
for non-commercial purposes by persons travelling from non-EU countries to Malta
are exempted from excise duty in accordance with the provisions of LN 72 of 2009
and Council Directive 2007/74/EC on the exemption from value added tax and excise
duty of goods imported by persons travelling from third countries. Such exemptions
from excise duties are subject to the quantitative limits indicated in regulations
7 and 8 of LN 72 of 2009, namely, as follows:
- 200 cigarettes
- 100 cigarillos
- 50 cigars
- 250 g smoking tobacco
- 1litre spirits (ethyl alcohol exceeding 22% abv)
- 2 litres liquors, fortified wines, etc (not exceeding 22% abv)
- 16 litres beer
COUNCIL DIRECTIVE 2008/118/EC
MOVEMENT AND TAXATION OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION SECTION 1 Acquisition by private individuals Article 32
1. Excise duty on excise goods acquired by a private individual for his/her own use and transported from one Member State to another by him/her, shall be charged only in the Member State in which the excise goods are acquired.
To determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual, Member States shall take account at least of the following:(a) the commercial status of the holder of the excise goods and his reasons for holding them;
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(a) the commercial status of the holder of the excise goods and his reasons for holding them;
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(b) the place where the excise goods are located or, if appropriate, the mode of transport used;
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(c) any document relating to the excise goods;
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(d) the nature of the excise goods;
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(e) the quantity of the excise goods.
3. For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence. These guide levels may not be lower than:
(a) for tobacco products:
- cigarettes: 800 items,
- cigarillos (cigars weighing not more than 3 g each): 400 items,
- cigars: 200 items,
- smoking tobacco: 1,0 kg;
(b) for alcoholic beverages:
- spirit drinks: 10 l,
- intermediate products: 20 l,
- wines: 90 l (including a maximum of 60 l of sparkling wines),
- beers: 110 l.
4. Member States may also provide that excise duty shall become due in the Member State of consumption on the acquisition of mineral oils already released for consumption in another Member State if such products are transported using atypical modes of transport by a private individual or on his behalf.
For the purposes of this paragraph, ‘atypical mode of transport’ shall mean the transport of fuels other than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of professional traders.
Updated 18/12/2020 - Customs Excise Directorate