Travellers Allowances on Accompanied Goods from Non-EU or EU Countries

Travellers’ Allowances on Accompanied Goods From Non-EU or From EU countries

From Non-EU countries

Entering Malta from a non-EU country, carrying goods which are intended exclusively for your personal use. These goods which must not exceed the quantity and the value limits shall be exempted from import duty, excise duty and value added tax in accordance with the provisions of National and EU Legislations

The quantities and value limits per traveler are as follows:

(a) Tobacco Products, if imported by travelers of at least 17 years old:

200 cigarettes; or
100 cigarillos (covers all cigars of a maximum weight of 3 grams each); or
50 cigars; or
250g smoking tobacco; or
any combination of the above-mentioned tobacco products. (Example 100 cigarettes & 50 cigarillos)

(b) Alcoholic Beverages, if imported by travellers of at least 17 years old:

a total of 1 Litre of alcohol and alcoholic beverages of an alcoholic strength exceeding twenty-two percent (22%) vol., or undenatured ethyl alcohol of eighty percent (80%) vol. and over; or
a total of 2 Litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% vol &; or
any combination of the above-mentioned alcohol and alcoholic beverages. (Example 1/2 Litre of alcohol and alcoholic beverages of an alcoholic strength exceeding twenty-two percent (22%) vol & 1 Litre of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% vol) and
a total of 16 Litres of beer; and
a total of 4 Litres of still wine

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From EU

Excise duty on excise goods acquired by a private individual for his or her own use and transported from the territory of one Member State to Malta by this private individual, shall be charged only in the Member State in which the excise goods are acquired.

The following are guide levels of excise goods that can be brought to Malta:

(a) for tobacco products:

cigarettes: 800 items,
cigarillos (cigars weighing not more than 3 g each): 400 items,
cigars: 200 items,
smoking tobacco: 1,0 kg

(b) for alcoholic beverages:

spirit drinks: 10 l,
intermediate products: 20 l,
wines: 90 l (including a maximum of 60 l of sparkling wines),
beers: 110 l.

To determine whether the excise goods are intended for the own use of a private individual, the Customs Authorities shall take into consideration:

(a) the commercial status of the holder of the excise goods and the reasons for holding them,

(b) the place where the excise goods are located or, if appropriate, the mode of transport used,

(d) the nature of the excise goods,

(e) the quantity of the excise goods.

Other Resources

Article 14A of the Excise Duty Act (Chapter 382)
Article 32 of Council Directive 2020/262
SL.382.02 - Regulations 6, 6A, 7 & 8
Council Directive 2007/74/EC – Articles 7, 8 & 9
Value Added Tax Act – Exempt Importation (Chapter 406) – Regulation 2A – Part Four of the Fifth Schedule
Council Regulation (EC) 1186/2009 – Article 41