Importing goods into Malta involves several steps, including the preparation and submission of an import declaration to the Malta Customs Department. Here’s a detailed guide on how to complete the import declaration process in Malta:

1. Preparing Required Documents

Before importing goods into Malta, ensure you have the following documents ready:

• Commercial Invoice: Detailed invoice specifying the goods (description, quantity, value), seller, buyer, and terms of sale (Incoterms).
• Packing List: List detailing the contents of each package, including dimensions and weight.
• Transport Document: Such as a bill of lading for sea freight, air waybill for air freight, or CMR for road transport.
• Certificate of Origin: Document certifying the origin of the goods, which may be required for preferential tariff treatment.
• Import License or Permit (if applicable): Some goods may require an import license or permit from Maltese authorities.
• Customs Value Declaration: Declaration of the customs value of the goods being imported.

2. Registering with Malta Customs Department

• Customs Registration: Ensure you are registered with the Malta Customs Department. Registration can typically be done online through the Customs Department’s website.

3. Accessing Customs Online Portal (COP)

• Login to COP: Log in to the Customs Online Portal (COP) using your credentials. This portal facilitates electronic submission of import declarations.

4. Completing the Import Declaration

• Navigate to Import Declaration Section: Once logged in to COP, navigate to the section for submitting import declarations.
• Enter Declaration Details: Fill in the required details for the import declaration, including:
  • Importer Details: Your company’s details, including name, address, VAT number, and contact information.
  • Supplier Details: Details of the supplier/exporter, including name, address, and contact information.
  • Goods Details: Description of the goods being imported, including quantity, value, HS code (Harmonized System code), and any applicable licenses or permits.
  • Customs Value Declaration: Declaration of the customs value based on the commercial invoice.
  • Incoterms: Specify the agreed-upon terms of sale between the exporter and the importer (e.g., FOB, CIF).
  • Transport Information: Details of the transport method (e.g., sea, air, road), transport document number, and expected date of arrival.

5. Submitting and Validation

• Review and Submit: Double-check all information entered for accuracy and completeness. Submit the import declaration through the COP.
• Validation: The system will validate the declaration for completeness and compliance with customs regulations.

6. Customs Clearance and Payment

• Customs Examination: Goods may be subject to customs inspection to verify the information provided in the declaration.
• Payment of Duties and Taxes: Upon customs clearance, pay any applicable customs duties, Value Added Tax (VAT), and excise duties based on the customs value and tariff classification of the goods.
• Customs Clearance: Once duties and taxes are paid, customs will clear the goods for release into Malta’s territory.

7. Documentation and Record-Keeping

• Retention of Documents: Keep copies of the import declaration and all supporting documents for record-keeping and audit purposes.
• Compliance: Ensure compliance with all import regulations and requirements to facilitate smooth customs clearance and avoid penalties.

Additional Tips

• Timely Submission: Submit the import declaration well in advance of the goods’ arrival to avoid delays in customs clearance.
• Consultation: If uncertain about specific requirements or procedures, consult with a customs broker or seek guidance from the Malta Customs Department.
• Compliance: Adhere to all customs regulations and procedures to facilitate efficient import operations and compliance with Maltese and EU customs laws.

By following these steps and guidelines, you can effectively complete the import declaration process in Malta, ensuring compliance with customs regulations and facilitating the smooth importation of goods into the country.

‍