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Importation of household effects

EU Citizens may import their household effects into Malta free of VAT and import duties without any formalities. Non-EU Citizens may import their household effects into Malta; however, Customs may initially require either a deposit or a bank guarantee for the amount of VAT/duty in question. Roughly the asked deposit of €1,165 or €2,330 varies depending whether the container is 20 feet or 40 feet long. Upon the expiry of 200 cumulative days stay in Malta within a year any such deposits or bank guarantees are refunded or cancelled, provided that the duration of stay can be proved.