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M23013 -Indirect Taxation: An Introduction to Customs Duty and Overview of VAT (Online)

  • 19 Apr 2023
  • 13:30 - 16:45
  • Online Webinar


Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speakers: Mr Kenneth Cremona
Venue:   Online Webinar
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

*Group bookings for 3 or more participants available.


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.


  • 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.

Specific topics to be covered during the session

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

Target Audience

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

Speaker's Profile

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. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017


3  Core


Terms and conditions  apply


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Tel. +356 2258 1900

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