Shipping your belongings to Malta: customs and household goods

Moving from the US to Malta means moving from outside the European Union into it, so EU customs law applies to everything you ship. The good news is that the EU, and Malta's customs authority, grant relief from import duties on used household and personal belongings when you transfer your normal residence from a non-EU country. The relief has conditions on timing, ownership and paperwork, and some goods never qualify. This guide follows the Malta Tax and Customs Administration's (MTCA) notice on the relief, then covers what US Customs and Border Protection (CBP) expects if you ship things back later.

The legal basis: transfer-of-residence relief

The MTCA's customs notice states that personal property belonging to people transferring their normal place of residence from a non-EU country to Malta is admitted free from import duties under Council Regulation (EC) No 1186/2009. That is the EU-wide regulation on customs relief, so the same principles apply across the EU, with each country running its own procedures.

Conditions on the goods

According to the MTCA, the belongings must:

• have been owned by you for at least six months before the date they are exported from the US,
• be intended for the same use at your new home in Malta,
• not be lent, hired out, given as security or sold within one year of their release into free circulation in the EU,
• be imported in one or more consignments from six months before you establish residence in Malta up to one year after you establish it.

New items are not covered. The MTCA says new items are subject to duty and VAT, must be declared separately in the import declaration, and need invoices. If you buy furniture or electronics just before the move, keep the receipts and expect to pay.

Conditions on you

Relief applies only to people:

• whose place of residence has been outside the EU for a continuous period of twelve months, with proof from a competent authority abroad, and
• who undertake to establish their residence in the EU within six months after importing the goods.

For Americans, proof of residence outside the EU is usually a combination of documents showing your US address over the past year. Ask your clearing agent which documents Malta customs currently accepts, since the MTCA notice asks for proof "from a competent authority abroad".

What counts as belongings

The MTCA lists clothing, furniture, portable tools of trade and other things normally found around the house, plus bicycles and motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private planes.

What does not qualify, and restricted goods

No relief is granted for food, alcoholic drinks, tobacco products or restricted goods. The MTCA's list of restricted goods includes:

• drugs and firearms,
• flick knives and other offensive weapons,
• counterfeit currency,
• radio transmitters such as walkie-talkies and citizen band radios not approved for use in Malta,
• meat, poultry and other animal products,
• plants and plant produce, including trees, shrubs, vegetables, fruit, bulbs and seeds,
• animals and birds, alive or dead, and articles from protected species such as fur skins, ivory, reptile leather and stony corals.

The notice also sets specific rules:

• Food other than the excluded categories must be sealed, vacuum packed and labelled in English, with approval from the food safety authority.
• Wine and spirits: 2 litres of still table wine plus 1 litre of spirits over 22% volume, or 2 litres of fortified wine, sparkling wine or other liqueurs.
• Firearms need an import licence from the Trade Department and approval from the Police Ballistics section.

Documents customs asks for

Imports of personal belongings must be authorised by the General Procedures Unit of Malta Customs. The MTCA lists:

1. an application form,
2. a copy of your passport or ID,
3. proof of residence in a non-EU country for the previous 12 months,
4. a certificate of registration from the Commissioner for Tax and Customs,
5. a draft import declaration,
6. a packing list including values.

All supporting documents are uploaded to the customs import system. The certificate of registration means you need to be registered with the MTCA, so getting your Maltese tax number early helps.

The MTCA advises importers to use a licensed clearing and forwarding agent, who will know the process for household effects. Customs can also ask for a deposit in cases it sees as a significant risk of future non-compliance.

### Writing the packing list

A good packing list is the core of a smooth clearance:

• number every box and list its contents,
• give a realistic value for each box or item,
• mark new items separately,
• list electronics with brand and serial number,
• keep a copy with you and one with your mover.

Vehicles

For a car, motorcycle or quad bike, the MTCA requires a copy of the commercial invoice or purchase contract, the log book, and clearance from Transport Malta. A vehicle imported with tax exemption cannot be sold or transferred until it has been owned for at least one year in Malta, and that condition is written into the vehicle's log book. Malta drives on the left, and many cars are right-hand drive, so think about whether shipping a left-hand-drive US car makes sense.

Pets in shipments

The customs notice says live pets need a valid pet passport or certificate, an import licence from the Trade Department, CITES documents where relevant and border control post (BCP) processing, with inspection by the veterinarian at the BCP together with customs. Pets travelling with you follow the EU pet rules and the USDA health certificate process, covered in our pet guide.

Shipping methods

For a full household, sea freight by container to the Malta Freeport is the usual route, with your mover or agent handling clearance. For a smaller move, many people ship a few boxes and suitcases rather than a container. Luggage Forward ships suitcases and boxes door to door, which can bridge the gap until a sea shipment arrives. Whatever you use, the goods are still subject to the customs rules above, so the same packing list and documents apply.

Shipping things back to the US

When you move back, CBP rules apply. CBP's guidance on household items says items used in your household abroad are duty free if you used them for at least one year while abroad and they are not intended for anyone else or for sale.

The federal regulation behind this, 19 CFR 148.52, covers furniture, carpets, paintings, tableware, books and other usual household furnishings. It adds that the year of use need not be continuous and need not immediately precede import. As a general rule, effects arriving more than 10 years after your last arrival from the country where they were used are not admitted free.

CBP also explains that clothing, jewellery, photography equipment, electronics and vehicles are personal effects, not household effects. Duty is usually waived on personal effects more than a year old, but all vehicles are dutiable. For shipments that do not travel with you, CBP Form 3299, the declaration for free entry of unaccompanied articles, supports your claim, together with a packing list.

Timeline

1. Six months or more before the move: stop buying new big-ticket items you plan to ship, or keep invoices.
2. Three months before: get mover quotes and ask about Malta customs clearance.
3. Before shipping: prepare the packing list with values; gather proof of 12 months' US residence.
4. On arrival: register with the MTCA and get your tax number.
5. Clearance: your agent files the application and draft declaration with supporting documents.
6. For one year: do not sell or lend items cleared under relief.

Common questions

Can I bring my household goods into Malta duty free? Yes, under EU transfer-of-residence relief, if you lived outside the EU for 12 continuous months, owned the goods for at least six months, and import them between six months before and one year after you establish residence.

What documents does Malta customs require for household goods? An application form, a copy of your passport or ID, proof of 12 months' residence outside the EU, an MTCA certificate of registration, a draft import declaration and a packing list with values.

Can I bring food and wine in my shipment? Food, alcohol and tobacco do not qualify for relief. The MTCA allows limited wine and spirits quantities, and other food must be sealed, vacuum packed, labelled in English and approved by the food safety authority.

Will I pay US duty when I ship my furniture back from Malta? CBP treats household items used abroad for at least one year, and not for sale or for anyone else, as duty free. Vehicles are dutiable, and personal effects follow separate rules.