Importing Used Household Furniture into Malta
People transferring their normal place of residence from the UK to Malta can qualify for relief from import duties on qualifying used household and personal belongings. Furniture is specifically included within the types of belongings covered by Malta’s transfer-of-residence arrangements.
To qualify, household furniture generally needs to have been used for at least six months before export, continue to be used for the same household purpose in Malta, and be imported as part of a genuine transfer of your normal residence.
You must also normally have had your place of residence outside the European Union for a continuous period of at least 12 months.
The six-month use rule
Malta Customs states that qualifying belongings must have been used for a minimum period of six months before exportation.
This means newly purchased furniture will not normally qualify for the same transfer-of-residence relief as established household furniture.
If you have recently bought furniture in the UK, tell your Move Manager before shipping and keep the purchase invoices available.
What documents will I need?
Malta Customs currently lists documentation including:
- Original passport or passports where applicable
- Notice of Arrival in the consignee’s name
- Completed customs declaration / SAD
- Detailed, valued and signed packing list
- Personal-effects Customs declaration
- Original evidence showing residence outside the EU during the previous 12 months
- Authorisation for the clearing agent where applicable
- Certificate of Registration (Residence Certificate) from the Office of the Commissioner for Revenue
- Power of Attorney where somebody else is clearing the goods on your behalf
We help prepare your shipping paperwork and work with our destination agent to coordinate the clearance process.
Read our full guide to shipping personal effects through Malta Customs
Does Malta Customs require a security deposit?
Malta Customs currently states that a cash deposit is collected as security when household personal effects are imported under the transfer-of-residence arrangements.
For personal effects, the published calculation is 5.3% of the declared cost-and-freight value to cover possible duties, plus 18% to cover VAT.
This is a security deposit rather than necessarily a permanent tax charge. Malta Customs states that it can be refunded after the applicable period once the residence conditions have been satisfied and the duty-relieved goods remain in your possession.
Can I ship new furniture?
Yes, but new furniture must be declared separately.
Malta Customs states that new items are subject to duty and VAT, must be declared on the SAD and should be supported by invoices.
Do not mix recently purchased furniture into your shipment without identifying it.
Can I sell my furniture after importing it duty-free?
Not immediately.
Goods imported using transfer-of-residence relief cannot generally be lent, hired out, given as security or sold during the first year after entering free circulation in the EU.
If you intend to sell or transfer an item during that period, check the Customs implications first.
