Frequently Asked Questions

Click on the Question for the Answer


Refer to the table below

Terms of   D​elivery   Dispatch/Export   Declaration   Arrival/Import Declaration   
EXW   Statistical value = Invoice value   Statistical value > Invoice value   
FCA/FAS/FOB   Statistical value >=Invoice value   Statistical value > Invoice value   
CFR/CIF/CPT/CIP   Statistical value >=Invoice value   Statistical value >= Invoice value   
DAP/DAT/DDP   Statistical value >=Invoice value   Statistical value >=Invoice value   

For further information on Incoterms click on the following links:

  1. Incoterms 2021 Chart

Invoicing currency is the currency stated on the invoice. If for example, the invoice is in USD, then you must select USD as Invoice Currency. This field is mandatory (i.e. you cannot leave it empty).

Important Note: Invoice Value and Statistical Value must be declared in euro only.  Example: If the invoice is in USD, then the trader must convert the USD in EUR equivalent, using the current exchange rate.

For Greece the country code for the VAT number is EL not GR.

VAT numbers for Northern Ireland should start with the country code XI.

First check that the VAT number is valid using the VIES ​website. If it is correct enter it in the Intrastat Declaration System under Supplier’s VAT ID in the case of arrivals, and under Consignee’s VAT ID in the case of dispatches. Make sure that the country code is entered in CAPITAL LETTERS (E.g. IT, NL, ES, etc)

The Mode of Transport should be entered as follows:

  1. MOT 1 – Sea Transport (if goods arrived by sea, even if the goods were personally carried by trader)
  2. MOT 4 – Air Transport (if goods arrived by air, even if the goods were personally carried by trader)
  3. MOT 5 – Postage (if goods are sent or received by post)
  4. MOT 7 – Fixed Installation is used only for interconnector or gas pipelines.
  5. MOT 9 – Own Propulsion is used only for vessels and aircrafts.

If on the invoice the VAT number of the supplier is an EU VAT number and not a Maltese VAT number, then the purchase is to be considered as an EU import and therefore, needs to be declared in Intrastat.

No, all imports/exports from/to the UK (excluding Northern Ireland) should be declared through Customs. Only imports/exports from/to Northern Ireland (XI) should be declared through Intrastat. In case of the latter, the supplier/consignee VAT ID should start with the country code XI

The procedure to register a credit note is to amend the original declaration submitted online. Contact should be made with our office to re-open the relevant declaration and the values can be corrected to reflect the reduction in invoice. The cost of the credit note or the cost of the damaged item should be removed from the original invoice declared in Intrastat.
Kindly do not insert a credit note as a new declaration.

Goods imported to Malta on a temporary basis, for a period of 24 months or less, (for example, works of art and antiques for exhibition, etc.) should not be declared. On the other hand, if these goods stay in Malta for longer than two years, they must be declared, thus included in intra-EU or extra-EU trade statistics.

One should declare the actual period of arrival of goods in Malta, not the period on the invoice

Yes. These need to be included in Intrastat as exports using the HS code 99309900. Kindly refer to the extracts from the ITGS Compilers’ Guide below

Any net mass less than 1kg should be entered as 1 in the Net Mass field.

No. Samples and/or brochures used exclusively for marketing purposes are not to be declared in Intrastat. Kindly refer to the extract from ITGS Compilers’ Guide 2021 below. 
No. Kindly refer to the ITGS Compilers’ Guide 2021 extract below. 

Intrastat declarations must be submitted monthly and are due before the 10th business day of the month following the reporting period

When goods are delivered by a courier, the Mode of Transport should be “AIR Transport” (MOT = 4). When goods are delivered by normal/registered post (Maltapost), the Mode of Transport should be “Consignment by Post” (MOT = 5).

On Consignment and/or Call-Off Stock

When importing goods from an EU overseas consignment stock, an Intrastat arrival declaration needs to be submitted of all the goods of the stock being imported during the month that the goods arrived. In this arrival declaration, the Member State from where the stock is dispatched should be used as the Country of Consignment and a Nature of Transaction according to the intended use of the stock should also be selected. The value of the arrivals declaration should cover all the goods arriving in the stock, whether being eventually returned or kept.

Should any goods (in their original state) from the imported stock be returned back to the overseas consignment stock, a dispatch declaration needs to be made with a Nature of Transaction of returned goods and a Country of Destination being the Member State where the consignment stock is located. The value of the dispatch declaration should cover all the goods being returned to the consignment stock. This declaration should be submitted during the month when the goods left Malta.

Should the imported stock undergo any processing such that the type of good is altered, an updated commodity code would also be required.

Triangular Trading

Since the buyer is not registered in a Member State, s/he needs to have a registered EU VAT number to be able to do triangular trading in the EU. Kindly see extract from ITGS Compilers’ Guide below.  Further information on VAT requirements can be found in this document​

Aircraf​t and Vessels

To decide whether a vessel or aircraft must be declared in ITGS, you should follow the following decision trees.

Returned Goods/Repairs/Replacement


To formally submit a request follow the procedure below: 

  1. Fill in the Request form 
  2. Make sure that your request is as detailed as possible. 
  3. If you need to find the HS Codes related to your request please go to the Downloads page and download the latest HS Code file. 
  4. Submit your request. 
  5. Charges may apply depending on how laborious your request is.
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