As part of the fight against the COVID-19 pandemic, the Maltese Customs Department has announced a few days ago that excise duty payments for commodities that are due in April/May 2020 will be deferred by two months as follows: 

• Payments which were due on the 15th of April 2020, will be deferred to the 15th of June 2020;
• Payments which will be due on the 26th of April 2020, will be deferred to the 28th of June 2020;
• Payments which will be due on the 15th of May 2020, will be deferred to the 15th of July 2020; and
• Payments which will be due on the 31st of May 2020, will be deferred to the 26th of July 2020.

This has been confirmed once again yesterday by virtue of Legal Notice 147 of 2020 which has clarified that the duty on all excise goods and services payable on various dates during the month of April 2020, shall be payable 60 days later, but not later than the 28th June 2020, and the duty on all excise goods and services payable on various dates during the month of May 2020 shall be payable 60 days later, but not later than the 26th July 2020.

Should you require any further clarifications regarding the above or any other information regarding any present schemes intended to combat the effects of COVID-19, please do not hesitate to contact us accordingly.