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M21046 - An Introduction to Customs Duty and Overview of VAT (Online)

  • 7 May 2021
  • 13:30 - 16:45
  • Online Webinar


Registration is closed
Registration Time: 13:15
Sessions Time:13:30 - 16:45  including a 15-minute break
Speaker: Mr Kenneth Cremona & Ms Karen Spiteri Bailey
Venue: Online Webinar
*Group bookings for 3 or more participants available.
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00


Customs duty refers to the tax imposed on goods when they are transported across international
borders. In simple terms, it is the tax that is levied on import and export of goods. VAT, on the other
hand, is chargeable on the supply of goods and services, the acquisition of goods from another EU
member state and the importation of goods from outside the EU. This session will give an overview of
both taxes, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared
for industry professionals, and will include pertinent & current topics, on this subject, such as Brexit and
its impact on VAT and Customs.


- A discussion on general Custom Duty Concepts
- A discussion on general VAT Concepts
- Determining the practical queries on both VAT and Custom Duty
- An overview of contemporary VAT and Custom Duty Issues. Ex. The implication of Brexit on


1. Analysing core principles of VAT, namely:
a. Persons within scope of VAT
b. VAT registration
c. Place of Supply Rules & Cross Border trade
d. VAT obligations and Declarations
2. Analysing core principles of Customs duty, mainly:
a. The important provisions of the Act
b. Administrative & Custom Procedures
c. Inward/Outward Processing relief
3. A focus on contemporary issues
4. Concluding Remarks and discussion


Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons. 


Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015.
Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients
established in multiple industries including Gaming, Immovable Property, Investments,
Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to an
Assistant Manager in 2021. Kenneth is also a CPA warrant holder and received the Professional
Certificate in Taxation issued by the Malta Institute of Taxation in 2017
Karen Spiteri Bailey graduated from the University of Malta with a B.A. Hons. (Accountancy) degree in
1991. In 2007 she received her Diploma in Taxation issued by the Malta Institute of Taxation. Karen
commenced her experience with PriceWaterhouse (Malta). In January 1994, she took up the position
of Financial Controller with one of the leading textiles and carpet centres in Malta. Between January
2002 and December 2015, she was a Partner in Spiteri Bailey and Co., in charge of the Accounting
and Taxation Department. In January 2016, Spiteri Bailey &Co., merged with RSM and currently is
the Partner in the Outsourcing and VAT Department.


3 Hours Core


Terms and conditions apply.


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