Importing a Car from the UK to Malta: How the Process Works After Brexit

The short answer

You can import a car from the UK into Malta. Expect four layers of requirements. Customs treats the car as a third-country import. Import VAT is due on arrival. Maltese registration tax and the annual circulation licence apply on top. The car must also meet Maltese and EU technical rules on emissions compliance and safety standards before it can be registered. Two personal situations change the answer considerably: whether you are moving your residence to Malta, and whether the car qualifies as being of UK origin under the EU–UK trade agreement.

How UK car imports to Malta differ from before Brexit

Before the UK left the EU, a car moving from Britain to Malta was an intra-EU movement. No customs declaration was needed, and for a used car VAT had normally been settled already in the UK. Since the end of the transition period on 1 January 2021, Great Britain has been a non-EU country for customs and VAT purposes.

Aspect | Before Brexit (intra-EU) | Now (Great Britain to Malta); Customs declaration | Not required | Required on arrival; Import duty | Not applicable | May apply unless the car qualifies for preferential UK origin or a relief; VAT | Normally settled in the UK for used cars | Import VAT charged in Malta, usually on the customs value plus duty and transport costs; Type approval | EU approval recognised directly | UK and EU approvals have diverged; paperwork may need extra checks; Maltese registration tax | Applies | Still applies

Northern Ireland is a special case. Under the arrangements now known as the Windsor Framework, Northern Ireland follows EU rules for goods, so a vehicle moving from there may be treated differently from one shipped from England, Scotland or Wales. If your car is coming from Northern Ireland, confirm its status before you assume the Great Britain rules apply.

Customs clearance and import duty

When the car arrives in Malta it has to be declared to Maltese Customs. Many importers use a licensed customs agent or clearing house for this, especially at the port. The declaration sets the customs value of the car and determines whether duty is due.

The EU–UK Trade and Cooperation Agreement allows zero-tariff trade only for goods that meet its rules of origin. A car built in the UK with enough qualifying content may enter duty-free if you hold valid proof of origin. Many cars sold in the UK were not made there, though. A car built in Japan, Turkey or elsewhere and sold in Britain does not become British-origin simply because it was registered in the UK, so standard EU duty can apply. For used cars bought privately, proving origin can be difficult. Budget on the assumption that duty may be due until you have confirmed otherwise.

Import VAT

Import VAT is charged in Malta at the standard rate. It is normally calculated on the customs value plus any duty and the costs of getting the car to Malta. Any UK VAT you paid when buying the car is generally not credited against Maltese import VAT. A dealer exporting a car may be able to zero-rate the UK sale, which avoids paying VAT twice, but private sales do not work that way.

Transfer of residence relief

If you are relocating your normal residence to Malta, you may be able to import a personal vehicle without customs duty and import VAT under transfer of residence relief. Conditions typically include having lived outside the EU for a qualifying period, owning and using the car for a minimum period before the move, and not selling or lending it for a set period after import. This relief usually covers customs duty and VAT only. Maltese registration tax may still be payable, so check the current conditions with the authorities before you ship.

Registration tax and circulation licence

Once customs clearance is complete, the car must be registered with Transport Malta, the authority that handles vehicle registration and licensing. Malta charges a one-off registration tax on vehicles entering its roads for the first time. The tax is calculated from factors including CO2 emissions, vehicle length and, for used cars, value and age. Low-emission cars generally attract less tax. A larger or higher-emitting car can therefore cost much more to register than its purchase price might suggest. After registration, an annual circulation licence fee applies, which is also linked to emissions and age.

Vehicle eligibility, emissions compliance and safety standards

Before registration, the car has to show that it meets the technical requirements for use in Malta. In practice this includes the following checks:

Type approval or conformity: a Certificate of Conformity confirming EU type approval makes registration much simpler. Cars approved only under the post-Brexit GB scheme, or with modifications, may need further assessment. Emissions compliance: the car's Euro emissions standard and recorded CO2 figure matter both for eligibility and for calculating registration tax. Roadworthiness: an inspection at an approved testing station is normally required before registration. Identity checks: the VIN and engine details must match the import documentation.

Market specification: why UK-spec cars suit Malta

Market specification is the main reason UK imports to Malta remain popular. British cars are right-hand drive, and their headlights are aimed for left-hand traffic, which matches Maltese roads. Malta uses kilometres per hour, and most UK speedometers show km/h alongside mph, though the main display and odometer may read in miles. Equipment levels, engine options and trim names can differ between UK-spec and EU-spec versions of the same model. Check that the documentation matches the actual car, particularly the emissions figures used for tax.

Import documentation you will typically need

UK registration certificate (V5C), plus confirmation that the DVLA has been notified the car is leaving the UK permanently; Purchase invoice or proof of value; Certificate of Conformity, or other evidence of type approval; Shipping documents, such as the bill of lading or transport documents; Proof of origin, if you are claiming zero duty under the EU–UK agreement; Evidence supporting transfer of residence relief, if you are claiming it; Personal identification and Maltese address or tax details required for registration

The process step by step

1) Before you buy or ship, check the car's eligibility, emissions data and likely Maltese registration tax. 2) Gather documents in the UK and notify the DVLA that the car is being exported. 3) Arrange transport, usually by roll-on/roll-off ferry or container, often via mainland Europe or Italy. 4) Clear customs in Malta, declare the car, and pay any duty and import VAT or claim relief. 5) Have the car inspected for roadworthiness and technical compliance. 6) Register with Transport Malta, pay registration tax, and obtain Maltese plates and a circulation licence.

Is it worth it?

Importing from the UK still makes sense when the car is right-hand drive, has a lower emissions figure and is of known history. It also makes sense when you qualify for transfer of residence relief. It is less attractive for high-emission or high-value cars without UK origin, because duty, VAT and registration tax add up. The practical next step is to estimate the full landed cost, including purchase price, shipping, duty, VAT and registration tax, before you commit. Then compare that total with buying a comparable car already on the Maltese market.