News
News
December 2024
Like what happens every year some Commodity (CN) / Harmonised System (HS) Codes expire and some new ones are introduced.
i) 49 NEW HS Codes have been inserted as from 01/01/2025.
ii) 34 HS Codes have expired as at end of 2024. These can still be used for any imports/exports declarations made prior to 2024.
Please download the New CN2025
December 2023
Like what happens every year some Commodity (CN) / Harmonised System (HS) Codes expire and some new ones are introduced.
i) 23 NEW HS Codes have been inserted as from 01/01/2024.
ii) 15 HS Codes have expired as at end of 2023. These can still be used for any imports/exports declarations made prior to 2024.
Please download the New CN2024 from here.
December 2022
Like what happens every year some Commodity (CN) / HS Codes expire and some new ones are introduced.
i) As at end of 2022, 23 CN Codes will cease to be valid for imports/exports made from 01/01/2023. These CN codes will still be valid from their start date till their end date.
ii) As from 01/01/2023, 42 new CN codes will be introduced (some replacing other CN Codes that expire on 31/12/2022).
Like what happens every year some Commodity (CN) / HS Codes expire and some new ones are introduced.
i) As at end of 2022, 23 CN Codes will cease to be valid for imports/exports made from 01/01/2023. These CN codes will still be valid from their start date till their end date.
ii) As from 01/01/2023, 42 new CN codes will be introduced (some replacing other CN Codes that expire on 31/12/2022).
Downloads/References:
March 2022
Following feedback from the joint exercise between NSO International Trade in Goods Unit and CfR, the deadline for submission of past declarations has been extended till the end of June 2022.
Those traders who have pending Intrastat declarations for submission and have not been already in contact with NSO International Trade in Goods Unit, please
do so at your earliest on our email [email protected].
December 2021
Due to changes in the European Regulations, the old classification of the Nature of Transaction (NoT) will now be changed into a new more detailed one. Below find the new NoT classification which will come into effect on the 1st of January 2022 as compared to the current one (if applicable):
| New NoT | Label | Old NoT |
| 01 | E-COMMERCE: ONLINE PURCHASE/SALE | New Code |
| 11 | OUTRIGHT PURCHASE/SALE EXCEPT DIRECT TRADE WITH/BY PRIVATE CONSUMER | 10 |
| 12 | DIRECT TRADE WITH/BY PRIVATE CONSUMER (HAVING NO VAT NUMBER) | 10 |
| 21 | RETURN OF GOODS | 20 |
| 22 | REPLACEMENT OF RETURNED GOODS | 20 |
| 23 | REPLACEMENT (E.G. UNDER WARRANTY) FOR GOODS NOT BEING RETURNED | 20 |
| 31 | MOVEMENTS TO/FROM WAREHOUSE (EXCLUDING CALL-OFF AND CONSIGNMENT STOCK) | New Code |
| 32 | SUPPLY FOR SALE ON APPROVAL OR AFTER TRIAL (INCLUDING CALL-OFF AND CONSIGNMENT STOCK) | 10 |
| 33 | FINANCIAL LEASING | 10 |
| 34 | TRANSACTIONS INVOLVING TRANSFER OF OWNERSHIP WITHOUT FINANCIAL COMPENSATION | 30 |
| 41 | GOODS EXPECTED TO RETURN TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (BEFORE PROCESSING) | 40 |
| 42 | GOODS NOT EXPECTED TO RETURN TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (BEFORE PROCESSING) | 40 |
| 51 | GOODS RETURNING TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (FOLLOWING PROCESSING) | 50 |
| 52 | GOODS NOT RETURNING TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (FOLLOWING PROCESSING) | 50 |
| 71 | RELEASE OF GOODS FOR FREE CIRCULATION IN A MS WITH A SUBSEQUENT EXPORT TO ANOTHER MS | New Code |
| 72 | TRANSPORTATION OF GOODS FROM ONE MEMBER STATE TO ANOTHER MS TO PLACE THE GOODS UNDER THE EXPORT PROCEDURE | New Code |
| 80 | TRANSACTIONS INVOLVING THE SUPPLY OF BUILDING MATERIALS AND TECHNICAL EQUIPMENT UNDER A GENERAL CONSTRUCTION OR CIVIL ENGINEERING CONTRACT FOR WHICH NO SEPARATE INVOICING OF THE GOODS IS REQUIRED AND AN INVOICE FOR THE TOTAL CONTRACT IS ISSUED. | 80 |
| 91 | HIRE, LOAN AND OPERATIONAL LEASING LONGER THAN 24 MONTHS | New Code |
| 99 | ANY OTHER TRANSACTION NOT ELSEWHERE SPECIFIED. | 90 |
Please make sure to select the right NoT when submitting your declarations.
Revision of the EU Combined Nomenclature (HS Codes)
On 12 October 2021, the European Commission adopted Implementing Regulation (EU) 2021/1832 amending
the Combined Nomenclature (CN).
The 2022 version of the Combined Nomenclature (HS Codes)– the commodity classification system applied in the European Union – has been released. Aside from the minor revisions occurring annually, this edition also incorporates the revision of the global system of commodity classification.
Major updates in the 2022 version of the Combined Nomenclature (CN) – HS Codes
The update of the CN 2022 consists of no less than 592 new or changed tariff (sub)headings and affects the scope of 173 existing tariff (sub) headings. These changes not only implement the outcome of the review of the HS, but also aim to modernize the CN, implement further reductions of the duty rates on certain products falling within the scope of the Information Technology Agreement (ITA II) and amend the lists of pharmaceutical substances.
The novelties of the CN 2022 include:
- new subheading 2404 11 00 for novel tobacco and nicotine-based products intended for inhalation without combustion (see also below);
- new subheading 8517 13 00 for smartphones;
- new tariff heading 8524 for flat panel display modules;
- new subheading 8543 40 00 for electronic cigarettes and similar personal electric vaporizing devices;
- new tariff heading 8549 for e-waste, such as batteries, accumulators, electrical and electronic assemblies;
- new tariff heading 8806 for unmanned aircraft, commonly referred to as “drones”.
- new CN Code for Vaccines against SARS-related coronaviruses “SARS-CoV species”, for human medicine will be 3002 41 10.
To download the CN 2022 full list click here
Change in Intrastat website address
The Intrastat website address has changed to http://intrastat.nso.gov.mt.
July 2021
Change in Intrastat: Nature of Transaction (NoT)
The Nature of Transaction (NoT) Code “01 – E-Commerce (Online Purchase or Sale” has been newly added. This NoT should be used only for online/internet purchases or sales (e-commerce) made by/to clients from/in another EU Member State. Local online purchases/sales should not be declared in Intrastat.
Online Purchase or Sale (E-Commerce) refers to a purchase done directly through a website or an electronic platform such as ebay, amazon, wish, etc).
Therefore, for businesses which purchase goods directly from a website or online platform should choose Nature of Transaction (NoT) 01. For businesses that sell goods from their website directly to other businesses or to private individuals, should also choose NoT 01.
A business that purchases/sells goods to another business not directly using a website or electronic platform, the NoT selected should be 10 (Outright Purchase or Sale) till end 2021 and NoT 11 (Outright Purchase or Sale) as from Jan 2022.
April 2021
Obligation to Declare in Intrastat
It is important for Traders to be informed that they are obliged by law to declare Imports from or Exports to the European Union in the Intrastat Declaration System.
Please refer to the Legal Frameworks Section
Note: Imports from or Exports to non-EU countries are processed by Customs and therefore, declared through the Customs system.
January 2021
New Rules for Traders
As from January 2021, NSO will not accept any manual/paper forms from traders. Traders have to enter these forms themselves using the
Intrastat Online Declaration System.Please refrain from sending manual forms by post, or delivering them by hand at NSO or at Customs (Valletta) or Customs (Airport), as these cannot be accepted. If you do not know how to use the Online Declaration System, please contact us by phone or email and we will assist you.
January 2021
Brexit
As from
1st January 2021,
following the Withdrawal Agreement between the United Kingdom and the EU, the UK is no longer part of the EU. However, Northern Ireland is to be considered as part of the EU for International Trade purposes.
It is important that, any imports from or exports to the UK made from 1st January 2021 onwards, should no longer be declared in Intrastat. They will be declared by Customs. Imports/Exports made from/to Northern Ireland should be declared in Intrastat.
January 2021
Changes to the Intrastat Declaration System
As from January 2021, the Supplier or Consignee VAT number fields are obligatory. Moreover, the VAT number must be a valid VAT number in
VIES which means that the VAT number is valid for Intra-Community cross-border imports/exports. If the Supplier/Consignee VAT number is not valid in VIES, the Intrastat Declaration System will prompt the declarant and it will not be possible to continue with the declaration.
