VAT, Customs and Excise updates
Deloitte Malta tax alert
22 April 2020
A summary of recent announcements issued by the Malta Department of Customs.
Date: 21 April 2020
Deferral of excise duty payments – subsidiary legislation enacted
On 21 April 2020, Regulations introducing a two-month deferral of payments of excise duty were published in the form of Legal Notice 147 of 2020.
Pursuant to the Regulations, the payments of excise duty on all excise goods and services that are due in April and May 2020 shall be deferred by two months, as follows:
- Payments due on 15 and 26 April will be deferred to 15 and 28 June respectively; and
- Payments due on 15 and 31 May will be deferred to 15 and 26 July respectively.
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Customs and VAT
Date: 13 April 2020
Relief for import of goods needed to combat the COVID-19 outbreak
In relation to the adoption of EU Commission Decision C (2020)2146 authorising Member States to grant relief from import duties and VAT exemption on importation for goods needed to combat the effects of the COVID-19 outbreak during 2020, Malta Customs has announced that the exemption is applicable until 31 July 2020, and could be extended should the need arise. The organisations which are eligible for such exemption include State organisations, charitable or philanthropic organisations and imports done on behalf of these organisations.
Additional information on the procedure that needs to be adhered to by the qualifying organisations in order to benefit from the import duties and import VAT exemption is available here.
Customs and Excise
Date: 30 March 2020
Mandatory electronic submission of Customs documents
Malta Customs has notified all economic operators that the following processes will be undertaken solely electronically as from 1 April 2020:
- Uploading of all supporting documents to import and export declarations for full load and groupage consignments in the National Import and Export System (NIES).
- When a declaration of full load container is selected for documentary check, the check is performed as soon as the Economic Operator sends an email to the Customs Office (at firstname.lastname@example.org) with the Local Reference Number (LRN). The economic operator will be contacted when original documents are required.
- Issuing of gate passes for full load and groupage containers exiting from the Freeport Terminal. All the requisite documents in relation to the request of issuance of the gate pass, including a copy of the notice of arrival/delivery order, invoice, packing list, T2L certificates, etc must be scanned and sent via email to email@example.com. Additional information is available here.
- In addition, Malta Customs has notified that the email subject for the request of the gate pass should include the Local Reference Number (LRN), Container Number and status (T1 or C).
- For booking of containers selected for physical inspection (import), economic operators are required to call on 25685123.
- For the processing of transit documents (T1, T2L and T2LF), EUR1 and ATR certificates, inward and outward applications, end-use and temporary admission (TA) and other procedures related with export consignments, the relevant documents are to be sent via email to firstname.lastname@example.org. Additional information is available here.
- For the booking of consignments selected for physical inspection (exports), economic operators are required to send an email or to call on 25685141/25685167.
In addition, Malta Customs has notified that the Customer Services Unit, the Customs Special Procedures Unit and the Customs Verification Unit have now shifted all their processes to electronic. As from 1 April 2020, these offices will attend to economic operators in person only for special circumstances and by appointment.
Date: 25 March 2020
Electronic authorisation for the release of excisable goods
Malta Customs has notified all economic operators that requests in relation to the importation of excisable goods which require authorisation prior to the issuing of the gate pass need to be submitted electronically via email as opposed to attending the office in person. Information on the specifics of the electronic submission of such requests is available here .