Issue link: https://maltatoday.uberflip.com/i/1497813
7 NEWS maltatoday | SUNDAY • 23 APRIL 2023 of purchase, any duty paid (if the customer paid duty on the item, then VAT must be paid on the duty too), the cost of freight or postage paid and any insurance costs up to the first place of destination within the EU." The spokesperson said that there may also be items which are purchased by cli- ents from outside the EU and which are subject to further Malta Customs inspections prior to their release. Such items would require further processing and han- dling by MaltaPost on behalf of the same customers. "In such cases, a processing fee is applicable for the addi- tional services provided by the company," the spokes- person said. "This processing fee has been charged for many years by all Maltese and non-Mal- tese courier companies and all customs' brokers for services rendered to clear such items through customs. They are not related to the cost of conveyance or the cost of the postage." As to customers' complaints of having to pay VAT twice, Mal- taPost explained that if custom- ers purchase their items from sellers outside the EU who are registered with the EU's Import One Stop Shop (IOSS) system, and provided that the same customers pay the VAT due at checkout to the sellers, they are not charged any processing fees by MaltaPost. In these cases, the applicable VAT is paid directly by the cli- ent to the seller and the VAT collected is passed on directly to the Customs Department di- rectly from the seller. Customers may decide to un- dertake the customs clearance processes themselves, or to ap- point their own customs agent (other than MaltaPost) to han- dle the clearance process on their behalf. In such cases no MaltaPost handling or processing fees are charged.