Online shopping from outside the EU has become increasingly common in Malta, particularly through platforms such as Temu and AliExpress. Ordering from China has become especially popular due to low prices and direct shipping options. However, from July 2026, the cost of importing low-value goods from non-EU countries is expected to increase due to new EU customs rules. The changes will affect imports from China, the UK, Turkey and other non-EU countries.
Current rules for imports into Malta
When goods are ordered into Malta from outside the EU, VAT is generally always applicable. In Malta, this is typically charged at 18 percent and is calculated on the total value of the goods, including shipping and any applicable duty.
At present, customs duty usually applies only when the value of the goods exceeds €150. This threshold has allowed many low-cost imports ordered through platforms to enter Malta without customs duty.
What changes from July 2026
From 1 July 2026, the EU will remove the current customs duty exemption for parcels valued below €150. Low-value imports entering the EU will instead be subject to a new €3 customs duty. This applies to imports from all non-EU countries, including goods purchased through Temu, Aliexpress and similar online marketplaces.
The reform is intended to address the sharp increase in low-value imports entering the EU, particularly from large e-commerce platforms outside Europe. EU authorities have also raised concerns about unfair competition for EU-based businesses, as well as the growing number of cases involving undervalued goods, incorrect customs declarations and broader fraud risks linked to cross-border online shopping.
How the €3 customs duty works
An important detail is that the €3 charge is not always applied simply per parcel. The duty is linked to customs product categories.
For eksempel:
- Ordering several clothing items may result in a single €3 charge
- Ordering clothing, electronics and accessories together may trigger multiple category charges
This means some mixed-product orders could result in €6 or €9 in customs duty rather than a flat €3 total.
The final amount may also vary depending on how the seller declares the goods on the customs documentation, how Malta Customs classifies and processes the shipment, and whether the order is delivered in a single parcel or split into multiple packages. These factors can affect how duties and handling charges are applied in practice.
Additional costs for Malta buyers
Consumers in Malta may still need to pay:
- 18% VAT
- MaltaPost or courier clearance fees
- possible future EU handling fees expected later in 2026
As a result, low-cost imports may become noticeably more expensive overall.
What about Turkey and the UK?
Although Turkey has a customs union agreement with the EU, many retail e-commerce shipments are still treated as non-EU imports. The new rules are therefore also expected to apply to low-value orders from Turkey.
Den STORBRITANNIEN remains a third country after Brexit. Orders from UK-based online stores shipped into Malta will also fall under the new customs framework from 2026.
What this means for you?
From July 2026, ordering low-value goods into Malta from outside the EU will no longer benefit from duty-free treatment below €150.
For consumers, this means higher final costs on many online purchases. For businesses importing goods into Malta, the changes may require adjustments to pricing, sourcing and logistics strategies.
Ansvarsfraskrivelse
This article is for general informational purposes only and reflects the current understanding of proposed EU customs reforms at the time of writing. Final implementation details may change and customs treatment may vary depending on the nature and origin of the goods.
English 
Danish 
French 
German