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Vehicles from countries outside the European Union - Under relief from duties and taxes

1. What is relief residence
2. Transfer of normal residence
3. Cypriots coming to Cyprus to resume or take up permanent residence
4. Aliens residing permanently in Cyprus
5. Families with more than three children
6. Information


1. What is relief
It is the customs regime whereby goods are placed in free circulation and home use with partial or total relief from duties and taxes, notwithstanding their tariff classification, provided they are imported in Cyprus under certain conditions and for specific purposes. A legal provision specifying a relief is a prerequisite for granting it.

Reliefs are granted for a number of goods for various reasons. This part refers only to reliefs on private motor vehicles which are of interest to the public, when they are imported from countries outside the European Union (EU), usually called third countries.


2. Transfer of normal residence
If you are resident in a third country and you have decided to transfer your normal residence to Cyprus, under certain conditions you are entitled to transfer your personal property without having to pay import and excise duties and VAT. You will find all the information in the Guide to Customs Procedures titled “
Transfer of normal residence”.

If part of your personal property is a motor vehicle, so that you may not to be deprived of your vehicle until you make an application for relief and receive an answer, you may be allowed to drive it temporarily under Form C.104O.

You may submit your application for relief to any Customs Office or to Customs Headquarters. If you get a positive answer, the procedure is not terminated there. You will have to complete form SAD. If you cannot complete it on your own, you may use the services of a clearing agent. You may produce your SAD at any Regional Customs Office, accompanied by Form C.104O, which will be kept by Customs. You will have to pay no import and excise duties and VAT.

Customs will issue Form C72A and a copy will be give to you. The vehicle must be then produced, together with Form C72A and other documents relating to your vehicle, to the Inland Transport Department for inspection and registration purposes.

If you get a negative answer from Customs because you do not meet the criteria for being granted a relief for the vehicle, you have the following options:

  • to pay the import and excise duties and VAT;
  • to place it in a customs warehouse;
  • to send it to another member state of the EU; or
  • to export it to a third country.

For more information on payment of import duties, excise duties and VAT, please visit relevant page.


3. Cypriots coming to Cyprus to resume or take up permanent residence -Abolished
Relief on motor vehicle has been abolished according to Decree no. 529/2011, which was published in the OJ of the Republic of Cyprus no. 4538 on 23/12/2011.

Persons concerned may claim relief for their personal motor vehicle within the “Transfer of normal residence scheme” (see paragraph 2).


4. Aliens residing permanently in Cyprus -Abolished
Relief on motor vehicle has been abolished according to Decree no. 529/2011, which was published in the OJ of the Republic of Cyprus no. 4538 on 23/12/2011.

Persons concerned may claim relief for their personal motor vehicle within the “Transfer of normal residence scheme” (see paragraph 2).


5. Families with more than three children
5.1. Legal provisions
Sub-section 14 of item P of the Schedule to the Customs and Excise Duties (Reliefs on Import of Goods) Regulations of 2004, P.I.380/2004.

5.2. Entitled persons
Under the conditions laid down below, you are entitled to relief from excise duty if you are a citizen of the Republic with four or more dependant children and you have not received any subsidy from the State for the purchase of vehicle.

A child is considered dependent if that child is:


5.3. What you are entitled to
You are entitled to apply for relief from excise duty on new or used passenger motor vehicles, which can transport from eleven to twelve persons including the driver. Instead of claiming relief however, you may apply to the Ministry of Finance for a special subsidy for the purchase of motor vehicle.

Relief is granted for one vehicle only. The replacement of one excise free vehicle with another excise free vehicle is not allowed.

5.4. Procedure for granting of relief

Relief is granted on a claim for relief made by you personally (there is no specific form). The claim must be submitted to the Relief Section of Customs Headquarters in Nicosia and be accompanied by the following evidence:

  • marriage certificate;
  • your children’s birth certificates;
  • documentary evidence for dependant children over 18 years old;
  • “Association of Families of over three children” membership card;
  • Cypriot driving licence.

If you get a positive answer, the procedure is not terminated there. You will have to complete form SAD. If you cannot complete it on your own, you may use the services of a clearing agent. You may produce your SAD at any Regional Customs Office. Customs will issue Form C72A and a copy will be give to you. The vehicle must be then produced, together with Form C72A and other documents relating to your vehicle, to the Inland Transport Department for inspection and registration purposes.

5.5. Conditions to be observed after importation
You shall not sell, lend, pledge, rent, export, transfer or dispose off it otherwise without the prior approval of the Director of Customs.

If you decide to dispose off the vehicle on which relief was granted you will be required to pay excise duty in accordance with Regulation 12 of the Public Instrument 380/2004. For payment of excise duties, please see relevant page.

Any infringement of the aforesaid conditions constitutes an unlawful act and carries severe penalties


6. Information
For more information, you may write to the following address:


Fax no 22302031
E-mail;
headquarters@customs.mof.gov.cy

For oral inquiries you may call any of the following telephone numbers of the Relief Section at Customs Headquarters: 22601657 and 22601658.




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