Newsbook December 30, 2020 3:01 PM Goods originating from the UK can have a preferential rate of duty when these are imported into Malta and released for free circulation. This means they’ll be free (or benefit from a reduced rate) of Customs Duty. VAT will still be due on import. In a press release issued by Malta’s Customs Department, it was explained that due to Brexit, the UK will no longer be part of the Customs Union as of 1st January 2021. Today To claim this preferential rate of duty, the imported product must originate in the UK (as the exporting country). One is to properly classify the specific product originating in the UK, to be able to assess the duties and specific provisions associated with it, against the TARIC database. The TARIC database will be updated in line with the agreement as of 1st January 2021.