Fabian Demicoli

BREXIT: Registration of vehicles imported from the UK and other non-EU countries

Transport Malta has recently issued guidelines for car importers and car dealers, of both new and used vehicles imported from the UK and other non-EU countries.

 

The following are the guidelines for the registration process of such vehicles in Malta as of the date in which the United Kingdom (UK) (comprising England, Scotland, Northern Ireland and Wales) leaves the European Union (EU) on the 31st December 2020 (the withdrawal date), in the eventuality that such event occurs without the implementation of a withdrawal agreement.

New guidelines are also available for both new and used vehicles imported from non-EU countries.

1. Registration of new vehicles imported from the UK after the withdrawal date:

a) All new vehicles that are accompanied by a Certificate of Conformity (CoC) referring to a UK type-approval cannot be registered in Malta after the withdrawal date. A UK type-approval may be recognised from the type-approval number or from the type-approval mark “e11” that is shown on the CoC.

b) All new vehicles imported from the UK after the withdrawal date will only be registered in Malta if they are accompanied by a CoC referring to a type-approval issued by a Type-Approval Authority of any other EU member state.

c) Any UK type-approval automotive items cannot be placed on the local market after the withdrawal date.

d) Besides the applicable registration tax, Value Added Tax (VAT), and other fees (such as administration and registration plates fees), new vehicles which will be imported from the UK after the withdrawal date will also be subject to the applicable customs duties (10%) and VAT (18%) upon their registration in Malta.

 

2. Registration of used vehicles imported from the UK and from other non-EU countries after the withdrawal date:

a) After the withdrawal date, all used passenger cars (M1), goods carrying vehicles (N1) and motorcycles (L) registered in and imported from the UK will only be registered in Malta if they are either accompanied by:

i. a registration certificate referring to a type-approval issued by a Type-Approval Authority of any other EU member state; or

ii. a Single/Individual Vehicle Type-Approval Certificate issued by a Technical Service designated by a Type-Approval Authority of any EU member state.

b) All used passenger cars (M1), goods carrying vehicles (N1) and motorcycles (L) registered in the UK on or before the withdrawal date but imported from the UK after the withdrawal date shall continue to be registered in Malta under the same procedure that was applicable before the withdrawal date, and shall therefore not be bound by the conditions stipulated in the preceding paragraph. However, besides the applicable registration tax, VAT, and other fees (such as administration, inspection and registration plates fees), all used vehicles which will be imported from the UK after the withdrawal date will also be subject to the applicable customs duties and VAT.

c) Used passenger cars (M1), goods carrying vehicles (N1) and motorcycles (L) imported from other non-EU countries (such as Japan) will continue to be registered in Malta only if they are accompanied by a Single/Individual Vehicle Type-Approval Certificate issued by a Technical Service designated by a Type-Approval Authority of any EU member state.

d) All the other conditions (Registration and Licensing of Motor Vehicles Regulations (S.L. 368.02)) for the registration of used vehicles in Malta, including those imported from the UK, shall apply. A minimum Registration Tax will also be applicable to all USED M1 vehicles which are five (5) years or older since the date of first registration/manufacture.

e) Vehicles imported from the UK on or before the withdrawal date, can be registered in Malta under the normal procedures. Owners have 30 days to register such vehicles. Therefore:

i. Authorised motor dealers already in possession of USED vehicles imported from the UK, or have such vehicles arriving in Malta by the 31st of December 2020, may register them after the 1st of January 2021 under the normal procedures (i.e. no customs duty or VAT will be applicable); and

ii. Documents (a copy of the Registration Certificate, Notice of Arrival and Invoice) of USED vehicles already in stock and bearing a UK registration plate must be deposited to Transport Malta offices by not later than the 23rd of December 2020.

f) After the withdrawal date (i.e., as from the 1st of January 2021), all used vehicles imported from the UK shall be categorised as used non-EU vehicles. Payment of customs duty and applicable VAT should be made at the Customs office prior to registering such vehicles with Transport Malta.

 

Useful Links:

https://mccaa.org.mt/Section/Content?contentId=3754

https://customs.gov.mt/brexit/notices-by-the-customs-department

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