Oġġetti akkompanjati mill-UE jew minn pajjiżi terzi

Accompanied excise goods from EU or from third countries

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 f 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