- Subsidiary Legislation 406.08, Value Added Tax (Collection of Supplementary Information), L.N. 105 of 2008
- Value Added Tax (Collection of Supplementary Information),Regulations, 2004 (L. N. 131 of 2004)
- Legislation on international trade in goods
- European Business Statistics 2021 Manual
- Malta Statistics Authority Act, 2000
- COUNCIL DIRECTIVE 2006/112/EC
- REGULATION (EU) No 952/2013
- The Excise Duties Act, 1995; CAP382
- The Import Duties Act, 1990; CAP 337
- The Combined Nomenclature (REGULATION (EU) No 2020/1577)