Commodity Code Finder

Every product that crosses a border is assigned a number that classifies it precisely. As an EU member state, Malta builds this number up in stages, getting longer and more specific at each level. The first six digits form the worldwide HS6 code set by the World Customs Organization and are identical in almost every country.

• HS6 (worldwide): the six-digit, internationally valid code.
• CN / Combined Nomenclature (8-digit): the EU adds two further digits for tariff and statistical purposes. This 8-digit commodity code is used for exports.
• TARIC (10-digit): the EU adds two more digits to capture union measures such as duty rates, anti-dumping duties, tariff quotas and import restrictions. This 10-digit code is used for imports.

Because Malta belongs to the EU Customs Union, it applies the EU integrated tariff (TARIC) directly rather than a separate national tariff. The authoritative sources are the Maltese Customs Department and the EU TARIC database maintained by the European Commission.

There are two reliable ways to reach the correct code: searching directly by product, or working systematically through the structure of the nomenclature.

• Search by product: enter the product name or a plausible description (for example "laptop", "cotton T-shirt" or "trainers") and review the suggested classifications.
• Browse the structure: first choose the right chapter (2-digit), then narrow to the heading (4-digit), and finally the subheading (6-digit HS) before the EU adds its further digits.

If you are unsure about a classification, or significant quantities are involved, you can apply for Binding Tariff Information (BTI). A BTI decision is an official, legally binding ruling on the correct code for your goods. It is issued through the Maltese Customs Department, is valid throughout the EU and generally binds customs authorities for three years, giving you legal certainty over the code to apply.

When goods are imported from a non-EU country, two charges generally apply in Malta: customs duty and import VAT.

• Customs duty (%): the percentage rate comes from the TARIC and is identical across the whole EU. It is applied to the customs value of the goods.
• Import VAT: the standard rate in Malta is 18%, with reduced rates of 12%, 7% and 5% for certain categories of goods.

The VAT base is not the bare value of the goods. It is calculated as the customs value plus the duty plus freight and insurance costs up to the EU border, and the VAT rate is then applied to that total. The relevant authorities are the Maltese Customs Department and the Office of the Commissioner for Revenue (CfR).

The nomenclature is divided into 21 sections and 97 chapters. The first two digits already reveal the product group — for example chapters 84/85 for machinery and electronics, chapters 61/62 for clothing, and chapter 87 for vehicles.

• 8471 – laptops and data-processing machines: customs duty 0%.
• 8517 – smartphones and mobile phones: customs duty 0%.
• 6109 – cotton T-shirts: customs duty 12%.
• 6404 – trainers / footwear with textile uppers: customs duty 16.9%.
• 8703 – passenger cars: customs duty 10%.

These rates are the EU third-country duty rates and apply across the whole union; the correct classification always depends on the specific characteristics of the goods.

Because Malta is part of the EU Customs Union, the commodity codes and third-country duty rates are the same as in any other member state, so the customs duty itself does not differ.

• VAT rate: Malta applies an 18% standard VAT rate, one of the lowest standard rates in the EU, with reduced rates of 12%, 7% and 5%.
• Island import reliance: as an island economy, Malta imports a very high share of its goods, so correct classification and accurate freight figures in the VAT base matter for a great deal of trade.
• CN vs TARIC: the 8-digit CN code is used for exports, while the 10-digit TARIC code is used for imports because it carries the union measures such as duty rates and anti-dumping duties.
• Common misclassification pitfalls: typical errors include confusing material composition (for example cotton versus synthetic fibre), classifying sets versus individual items, and choosing the wrong functional heading. When in doubt, a BTI provides clarity.