Shipping From Canada
to Malta.

Documents Only

The following items are allowed entry into Malta as document shipments:

• Bids
• Diplomas
• Driver's licence
• Visa applications

The following items are considered documents if they abide by the restriction shown.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Shipping a gift to someone in Malta from Canada will be duty-free if:

• Its value is €45* or less (about $65 CAD)
• The contents are for the use of the recipient or his or her family, and have been shipped without any payment by the recipient
• It is an occasional occurrence
• The amount in the parcel is clearly non-commercial

*If the total value of the shipment exceeds €45, duty exemption can only be claimed on the gifts up to this value, and cannot be shared from one gift to another.

For example, a shipment with 2 gifts, one with a value of €40 and the other €10, can claim exemption up to €40; the second gift CANNOT be split to make a total of €45.

NOTE:
For gifts of tobacco products, alcoholic beverages, perfumes, and toilet waters, there are quantity limits as outlined below:

• Tobacco: 50 cigarettes; or 25 cigarillos (maximum weight of 3 g each); or 10 cigars; or 50 g of tobacco (or a proportional amount of these items)
• Alcoholic beverages: sparkling wines - 1 L; or still wines - 2 L; or distilled drinks - 1 L
• Perfumes: 50 g
• Toilet waters: 250 mL

Shipments from Individual-to-Individual

A gift shipment to an individual in Malta from an individual in Canada will be exempt from duty if its value is €45 or less (about $65 CAD), and:

• The recipient has not paid for the gift
• The gift is for the use of the recipient or his or her family only
• The size of the gift is appropriate for the recipient, i.e. it is not a commercial shipment
• It is an occasional shipment

Shipments from Business-to-Business

Gift shipments from a business in Canada to a business in Malta will incur duty and taxes regardless of its value. There are no exemptions.

Shipments from Business-to-Individual

All gift shipments to an individual in Malta from a business in Canada will be liable to duty and taxes no matter the value of the gift.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If there are 2 or more gifts in a shipment and their combined value exceeds €45 (about $65 CAD), duty exemption cannot be split from a gift.

For example, a parcel contains 2 gifts, one of €30 and the other €25. Duty exemption can be claimed on the €30 gift, but the €25 gift CANNOT claim the balance, i.e. €15 as a duty exemption.

Sources:
https://legislation.mt/eli/cap/337/eng/pdf

Shipping Personal Effects

As a result of a transfer of residence, personal effects can be shipped from Canada to Malta exempt from duty providing:

• You have lived in Canada for at least 12 months
• The items have been used for at least 6 months
• The goods will be used for the same purposes in Malta as they were in Canada
• The shipment is imported from 6 months before taking residence up until 1 year after
• The goods cannot be sold, lent, or rented out for at least 1 year of residence in Malta

Personal effects include items such as:

• Clothing and footwear
• Furniture and appliances
• Linen and crockery
• Tools and instruments required for a person's trade or livelihood

NOTE:
Duty exemption will NOT be given for foodstuffs, tobacco products, alcoholic beverages, and restricted goods.

Moving Temporarily

Students

There is no information at this time regarding students moving with their personal effects to Malta to study.

Non-students

Canadians with a permanent residence in Canada may ship their personal effects to Malta for the purpose of furnishing a secondary residence exempt from duty charges.

Duty exemption is granted for this purpose only once, and provided:

• The goods are used and you have owned them for at least 6 months
• You have lived in Canada for at least 12 continuous months
• You own the secondary residence or have rented it for at least 12 months
• You will not rent the Maltese residence to someone else when you are away from it

Moving Permanently

If you are moving your residence to Malta from Canada, you may ship your personal effects exempt from duty charges under the following conditions:

• Your goods are used and have belonged to you for at least 6 months
• Your belongings will be utilized in the same way in Malta as they were in Canada
• You have lived in Canada for a minimum of 12 continuous months
• You do not sell, rent, or lend out your goods for the first 12 months in Malta
• Your personal effects arrive in Malta from 6 months before to 1 year after your arrival

Items typically comprising a shipment of personal effects include:

• Appliances and furniture
• Footwear and clothing
• Kitchen tools and items, and linens and towels
• Instruments or tools used for your profession or trade

NOTE:
The following items DO NOT qualify for duty-free entry:

• Restricted goods
• Alcoholic beverages
• Tobacco products
• Foodstuffs

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided

Sources:
https://legislation.mt/eli/cap/337/eng/pdf
https://customs.gov.mt/individuals/transfer-of-residence

Food, Chocolate, Candies

The European Union imposes strict controls on the importation of animal, dairy, and plant products in order to prevent the spread of diseases that may potentially harm agricultural production.

You May Ship

• Chocolate
• Candy
• Baked goods, pasta, and vermicelli (must NOT contain meat products)
• Meat concentrates and extracts
• Food supplements
• Olives stuffed with fish
• Broths
• Honey*
• Powdered baby milk and food, and foods for special medical diets*
• Fish* - smoked, cooked, or cured

*Maximum weight of 2 kg

Do Not Ship

• Meat and meat products
• Margarine of animal origin
• Perishable goods

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R0206&from=EN

Samples

Commercial samples may enter Malta exempt from import duties if:

• They have little value
• They are only being used to solicit sales
• They are in a quantity and condition that they CANNOT be sold or used for any other purpose

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://legislation.mt/eli/cap/337/eng/pdf

Advertising Material

Advertising material - printed matter, consumables, goods sent free of charge - may enter Malta exempt from customs duty.

The conditions for a duty-free entry are as follows:

• The material has been sent without charge
• Printed matter clearly shows the name of the enterprise providing the good or service
• No more than one document (or a single copy of each of multiple documents) is in the parcel; or
• The parcel has a maximum weight of 1 kg if there are several copies of 1 document

Printed items include:

• Catalogues
• Directions for use
• Price lists
• Brochures
• Unframed photographs
• Calendars

Advertising in the form of consumables or items used at a trade fair or exhibition will also be allowed duty-free entry to Malta from Canada. Examples of such materials include:

• Small quantities of representative goods made in Canada
• Machines or other apparatuses for demonstration
• Supplies required to decorate a stand or booth (paint, wallpaper, etc.)
• Printed items - posters, photographs, calendars, price lists, catalogues

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://legislation.mt/eli/cap/337/eng/pdf

Repairs

Because of the free-trade agreement between Canada and the EU (CETA), repairs made under a warranty may return to Canada exempt from GST. Conversely, when repairs have been done in Canada at no charge, they can re-enter Malta exempt from duty charges.

Items Under Warranty

Equipment repaired in Canada under warranty without charge may re-enter Malta exempt from import duty.

Items No Longer Under Warranty

Equipment repaired in Canada from Malta that is no longer under warranty will incur GST on the value of the repair and on any new parts required to complete the repair.

Sending Product for Repair to Malta

Equipment for repair may be shipped to Malta under the EU's inward processing rules. This means the work will be exempt from and duty and VAT providing the equipment is returned to Canada.

Returning Repaired Product to Malta

Equipment repaired in Canada under warranty will be exempt from duty when it returns to Malta.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Malta or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952&from=EN

Temporary Imports

Goods of a temporary nature may be shipped to Malta exempt from duty* providing they are returned to Canada within the prescribed time limit (no more than 24 months).

*Typically, a refundable security deposit in the amount of duty owed will be required.

NOTE: Temporary imports must not be changed or repaired whilst in Malta.

Goods that are often shipped for temporary entry include:

• Commercial samples
• Equipment, tools, or products for testing
• Products for display at fairs and exhibitions
• Sports gear for athletic events and competitions
• Scientific and teaching equipment
• Items required for artistic endeavours and events

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Malta you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More details are shown in the table.

In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 24 months in Malta

Note

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of a temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://ec.europa.eu/taxation_customs/specific-use_en

Permanent/Sold Goods

Sold goods shipped to Malta will be exempt from duty if their value is €150 or less (about $225 CAD).

From 1 July 2021, there no longer is a VAT threshold value; therefore, all goods will incur VAT when they enter Malta regardless of their value.

Occasional Shipper

Selling goods over the internet to a resident of Malta is straightforward. Providing the shipment's value is €150 or less (about $225 CAD), it will be duty-free; however, it will incur VAT no matter its value.

Regular shipper

If you regularly ship sold goods to Malta, it is advisable that you consult a licenced Maltese customs broker.

Sources:
https://www.maltapost.com/customs