Importing a Car into Malta from the UK: Registration Tax, VAT and Post-Brexit Rules

Since Brexit, any UK-registered vehicle shipped to Malta is treated as an import from a third country, meaning full customs declaration, duty and VAT apply — the days of frictionless intra-EU vehicle movement between the UK and Malta ended on 1 January 2021. Transfer of Residence (TOR) relief remains available for genuine relocations, waiving customs duty and VAT if the car has been owned and used for at least six months before the move; see our TOR relief guide for eligibility.

Vehicles are typically shipped by RORO or container from Southampton or Sheerness via a European hub — often Antwerp, Genoa or Marseille — to the Malta Freeport at Marsaxlokk or the Grand Harbour terminal near Valletta. Transit time is generally 10–18 days depending on transhipment scheduling. Container shipping costs roughly £700–£1,100, while RORO via Italy can be slightly cheaper but less frequent on the Malta leg specifically.

Standard customs duty on cars imported from the UK is 10% of the CIF value, with 18% Maltese VAT applied on the value plus duty. On top of these EU-standard charges, Malta levies its own vehicle Registration Tax, calculated using a formula based on CO2 emissions, engine capacity, vehicle age and market value — this can range from a modest amount for low-emission cars to a significant sum for larger petrol or diesel vehicles, often exceeding the customs duty itself.

For a typical mid-size petrol car valued at £16,000, expect roughly £1,750 in customs duty, £3,200 in VAT, and anywhere from £2,000 to £6,000+ in registration tax depending on the CO2 banding — always get an official calculation from Transport Malta before committing to shipment.

You will need the V5C logbook, commercial invoice or bill of sale, a UK export MRN from NCTS, proof of insurance, and a certificate of conformity confirming EU type-approval. Transport Malta additionally requires a vehicle valuation form, proof of CO2 emissions (from the V5C or manufacturer data), and — for TOR relief — evidence of relocation such as a Maltese rental agreement or employment contract. Our UK documents checklist covers the export paperwork side.

Before Maltese plates are issued, the vehicle must pass a VRT (Vehicle Roadworthiness Test) at an approved testing centre, confirming compliance with local safety standards. Right-hand-drive vehicles register without difficulty since Malta itself drives on the left, making it one of the more straightforward EU destinations for UK RHD cars in that respect, even though the customs and tax burden is significant.

For a 2020 hybrid hatchback valued at £13,000 with lower CO2 emissions: shipping approximately £900, customs duty (10%) around £1,390, VAT (18%) roughly £2,500, registration tax reduced due to hybrid status at approximately £1,200, and VRT/administration fees £150–£250. Total additional cost: roughly £6,140–£6,240 — considerably less than an equivalent higher-emission petrol vehicle would incur under Malta's CO2-based registration tax.