Malta

Market status

Licensed. Trading in alcohol under duty suspension requires the applicable excise-trader registration and authorisation from customs.

Sources

• https://customs.gov.mt/bus/all-you-need-to-know-about-excise

Who can trade

Customs identification: An Economic Operators Registration and Identification (EORI) number is required for business customs operations.

Import, wholesale and distribution: Excise traders with Maltese value added tax registration apply for the appropriate warehousekeeper, registered-consignee, registered-consignor or registered-merchant status. Foreign entities may register locally with a fiscal representative. Approval involves documentation, due diligence and a guarantee.

An authorised warehousekeeper may hold goods under suspension in an approved tax warehouse. A registered consignee may receive under suspension but cannot hold, produce, process or dispatch under suspension. Third-country storage under combined customs/excise suspension requires the relevant customs warehouse approval.

Ordinary duty-paid wholesale permissions, food-business registration and premises requirements: Not yet sourced.

Business-to-business (B2B) online sale: Specific alcohol wholesale electronic-sale permission and conditions: Not yet sourced.

Sources

• https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/economic-operators-registration-and-identification-number-eori_en
• https://customs.gov.mt/bus/all-you-need-to-know-about-excise

Customs and duty

Tariff headings: Beer made from malt: 2203. Wine of fresh grapes, including fortified wine and certain grape must: 2204. Other fermented beverages, including cider and qualifying mixtures: 2206. Spirits, liqueurs and other spirituous beverages: 2208.

Import duty: The European Union common customs tariff applies to third-country imports. The Integrated Tariff of the European Union (TARIC) supplies the applicable measures. Detailed classification, origin, preferences and quotas determine the duty; a four-digit heading alone does not establish the amount payable.

Excise: Beer uses hectolitres and actual alcoholic strength, with reduced treatment for qualifying independent small breweries. Grape wine and other fermented beverages are taxed by product volume, rather than being assumed zero-rated. Intermediate products use hectolitres; ethyl alcohol uses the statutory pure-alcohol basis.

Territorial treatment: European Union customs and excise rules apply in Malta.

Sources

• https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R1872
• https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-tariff-taric_en
• https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/how-does-vat-work/territorial-scope_en
• https://legislation.mt/getpdf/69de13833972f61d18f25158

Labelling

Required language(s): Maltese, English or Italian under the national food-labelling guidance; current consolidated national implementation of the language rule: Not yet sourced.

Mandatory warnings: Ingredient-dependent statements apply, including relevant sweetener and aspartame warnings. A general national alcohol-health or pregnancy warning: Not yet sourced.

Alcohol strength: Beverages above 1.2% alcohol by volume declare actual alcoholic strength; wine follows sector-specific rules.

Allergens: Relevant allergens require declaration. Without an ingredient list, use “contains” followed by the allergen. Sulphur dioxide and sulphites above 10 milligrams per kilogram or litre, expressed as total sulphur dioxide, require declaration.

Origin: Wine requires provenance. Other beverages require origin where omission misleads; a stated origin can trigger primary-ingredient origin requirements.

Wine particulars: Declare the product category, protected designation or geographical indication where applicable, alcoholic strength, provenance, bottler or relevant producer/vendor, net content and sparkling-wine sugar content. Ingredient and nutrition declarations apply, with transitional treatment for wine produced before 8 December 2023. Electronic disclosure is conditional; allergens and energy remain on the physical label.

Sources

• https://eur-lex.europa.eu/eli/reg/2011/1169/oj/eng
• https://agriculture.ec.europa.eu/media/news/new-rules-wine-labelling-enter-application-2023-12-07_en
• https://healthservices.gov.mt/en/environmental/Documents/Publications-Env-Health/7focus201308_labelling_en.pdf

Age and sale limits

Legal purchase age: 17. The Code of Police Laws prohibits retail sale of wine, beer and spirits to persons under 17.

Current sale-hour and channel limits affecting wholesale, distribution and online fulfilment: Not yet sourced.

Sources

• https://legislation.mt/eli/cap/10/20260417/eng/pdf

Protected names

Protection framework: European Union geographical-indication legislation applies. The European Commission’s legal register records protected food, wine and spirit names; protected traditional wine terms have their own register. Check the registered specification before using a protected name.

Verified example: Rioja is a protected wine name. This is an example, not an exhaustive list. Additional named spirit, beer and cider protections: Not yet sourced.

Sources

• https://agriculture.ec.europa.eu/farming/geographical-indications-and-quality-schemes/geographical-indications-registers_en
• https://ec.europa.eu/agriculture/eambrosia/geographical-indications-register/details/EUGI00000003061

GTIN authority

Global Trade Item Number (GTIN) member organisation: GS1 Malta.

Sources

• https://gs1.eu/gs1-in-europe-member-organisations/

Not yet sourced

Ordinary duty-paid wholesale permissions; food-business registration and premises requirements; current consolidated national language implementation; sale-hour and channel limits: Not yet sourced.

Wholesale electronic-sale conditions; general national alcohol-health or pregnancy warning; additional named spirit, beer and cider protections: Not yet sourced.