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

1. What is relief

2. Transfer of normal residence

3. Families with more than three children

4. Information

1. What is relief

It is the customs regime whereby goods are placed in free circulation and consumption with relief from duties and VAT, notwithstanding their tariff classification, provided they are imported in Cyprus under certain conditions and for specific purposes.

This part refers only to relief 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

2.1 General

If you are a 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 duties and VAT. You will find all the information in the Guide to Customs Procedures titled Transfer of normal residence”.

2.2 Personal Property- Motor Vehicle

If a motor vehicle is part of your personal property, in order not to be deprived of your vehicle until you apply for relief and receive an answer, you may be allowed to drive it temporarily under Form C.104O for a period of one month.

Relief from import duties and VAT, may be granted on an imported private use motor vehicle provided that you will submit the application form Απ. 2 to any Customs District Office. If you receive a positive answer to your application, an import customs declaration must be lodged, accompanied by Form C.104O, at any Customs District Office, for the placement of the motor vehicle in free circulation under relief.

After the vehicles are cleared from Customs, they must be registered before they can be licensed for road tax purposes. For the registration and circulation of used motor vehicles imported to the Republic of Cyprus from countries outside the EU, additional conditions or restrictions may be imposed by the Department of Road Transport, as the competent authority. Therefore, you are advised to contact the Department of Road Transport before you ship your motor vehicle, in order to ensure if its registration in the Republic of Cyprus will be possible.

Contact links for the Department of Road Transport are provided below:

Email: roadtransport@rtd.mcw.gov.cy

Website: http://www.mcw.gov.cy/mcw/rtd/rtd.nsf/index_en/index_en?OpenDocument

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

• to pay the import 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 and VAT, please visit relevant page.

3. Families with more than three children

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.

Due to the fact that no excise duties are imposed on motor vehicles, this provision is not applicable.

4. Information

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

E-mail: headquarters@customs.mof.gov.cy




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