Tax and Finance

Traders trading in excise products and registered in SEED can request to have access to the Excise Movement Control System (EMCS), to be able to accept and/or dispatch Excise movements to other EU countries online.

Any person entering or leaving Malta, or transiting through Malta and carrying a sum equivalent to €10,000 or more in cash, needs to fill in this declaration.

The purpose for the establishment of the EORI (Economic Operators Registration Identification) system is to enable every economic operator who directly interacts with the Customs Authorities in any Member State of the EU, to be allocated a unique reference number. This reference number is valid throughout the EU Community and serves as a common reference for the economic operator’s interaction with the Customs Authorities of any EU Member State.

This system has been in use by economic operators in all customs declaration since 1 July 2009. This number is also used for the exchange of information between the Customs authorities of the EU and where appropriate, between Customs and other authorities e.g. statistical authorities.

The Entry/Exit Summary Declaration provides 3 methods of submitting the declaration: either by entering each consignment manually, uploading an XML file over the internet, or the trader’s system connects to the Customs system directly through web services. Carriers need to submit an application to be given access to the Summary Declaration System.

The Entry/Exit Summary Declaration is a web-based application for the declaration of all the consignments arriving or leaving at the first or last port of call in the European Union respectively. The system provides 3 methods of submitting the declaration: either by entering each consignment manually, uploading an XML file over the internet, or the trader’s system connects to the Customs system directly through web services. The latter requires a testing period where the trader has to pass specific conformance tests prior sending live data. All technical details are available on the Customs website.

Customs provides a service to traders, where they can have online access to specific applications with regards to imports.

Any movement of an excise good has to be supported by documentary evidence, as this will serve as an an audit trail. This document which can be downloaded from the Excise Duty Act supports the movement of excise goods between two tax warehouses, that is while the goods are still under excise duty suspension.

Excise duty is charged on top-up vouchers and on other contracts of sale.

All Pleasure crafts travelling to and from non-EU ports are to submit their pratique formalities forms to Customs Seaport either personally or by email.

Importers may claim a refund of import duty paid on consignments which at the time of release did not have the applicable preference certificate issued by the exporter.