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Euro - Amounts provided by Customs Legislation - Excise duties

When a rate in euro in the tables below is marked with an *, it means that it is higher than the amount which results if we convert the amount in pounds using the conversion rate (€1=£0.585274). This is due to the fact that, according to the law for the adoption of the euro, when an amount in pounds, used in the national legislation in conformity with a Community directive which provides for minimum or maximum rates, is lower than the minimum or higher than the maximum rates provided by the Community directive, then the minimum or maximum, as the case may be, amount in euro will apply. Rates marked with an * are the minimum rates provided by the Community directive.


First schedule
Goods
Rate of excise duty in £
Rate of excise duty
in € on 1.1.2008
Rate of excise duty
in € as it is now applicable
1) Petroleum oil products of tariff headings 2707 10 10, 2707 10 90, 2707 30 10, 2707 30 90 and 2707 50 90
£174,80
per 1000 litres
€298,66
per 1000 litres
€429,00
per 1000 litres
2) Petroleum oils partly refined, including topped crudes of tariff subheading 2710 19 99
£174,80
per 1000 litres
€298,66
per 1000 litres
€429,00
per 1000 litres
3) Pentanes, hexanes, hetpanes, octanes, octadecanes of tariff headings 2901 10 00, benzene of tariff heading 2902 20 00 and mixed xylene isomers of tariff heading 2902 44 00
£174,80
per 1000 litres
€298,66
per 1000 litres
€429,00
per 1000 litres
4) Unleaded motor spirit of tariff headings 2710 11 41, 2710 11 45 and 2710 11 49
£174,80
per 1000 litres
€298,66
per 1000 litres
€429,00
per 1000 litres
5) Motor spirit of tariff headings 2710 11 31, 2710 11 51, 2710 11 59 and 2710 11 70
£242,30
per 1000 litres
*€421
per 1000 litres
€421
per 1000 litres
6) Gas oil used as motor fuel, of tariff headings 2710 19 41 to 2710 19 49
£143,00
per 1000 litres
*€245
per 1000 litres
€400
per 1000 litres
7) Gas oil used as heating fuel of tariff headings 2710 19 41 to 2710 19 49
£73,00
per 1000 litres
Note: from 6/12/2007 until 1/3/2008 the rate will be £12 per 1000 litres
€124,73
per 1000 litres
Note: from 6/12/2007 until 1/3/2008 the rate will be £12 per 1000 litres
€124,73
per 1000 litres
8) Gas oil for uses other than those specified in items no. 6 and 7 of tariff headings 2710 19 41 to 2710 19 49
£73,00
per 1000 litres
€124,73
per 1000 litres
€124,73
per 1000 litres
9) Kerosene used as motor fuel of tariff headings 2710 19 21 and 2710 19 25
£143,00
per 1000 litres
€245
per 1000 litres
€245
per 1000 litres
10) Kerosene used as heating fuel of tariff headings 2710 19 21 and 2710 19 25
£73,00
per 1000 litres
Note: from 6/12/2007 until 1/3/2008 the rate will be £12 per 1000 litres
€124,73
per 1000 litres
Note: from 6/12/2007 until 1/3/2008 the rate will be £12 per 1000 litres
€124,73
11) Kerosene for uses other than those specified by items nos. 9 and 10 of tariff headings 2710 19 21 και 2710 19 25
£73,00
per 1000 litres
€124,73
per 1000 litres
€124,73
per 1000 litres
12) Heavy fuel oil of tariff headings 2710 19 61 to 2710 19 69 used as heating fuel
£8,77/1000kg
*€15/1000kg
€15/1000kg
13) Liquid petroleum gas used as motor fuel of tariff headings 2711 12 11 to 2711 19 00
£73,05/1000kg
*€125/1000kg
€125/1000kg
    14) Liquid petroleum gas used as heading fuel of tariff headings 2711 12 11 to 2711 19 00
£0/1000kg
*€0/1000kg
€0/1000kg
    15) Liquid petroleum gas for uses other than those specified in items no. 13 and 14 of tariff headings 2711 12 11 to 2711 19 00
£0/1000kg
*€0/1000kg
€0/1000kg
16) Natural gas used as motor fuel of tariff headings 27 11 11 00 to 27 11 21 00
£1,52/gigajoule gross calorific power
€2,60/gigajoule gross calorific power
€2,60/gigajoule gross calorific power
17) Natural gas used as heating fuel of tariff headings 27 11 11 00 to 27 11 21 00
£1,52/gigajoule gross calorific power
€2,60/gigajoule gross calorific power
€2,60/gigajoule gross calorific power
18) Natural gas for uses other than those specified by items nos 16 and 17, of tariff headings 27 11 11 00 to 27 11 21 00
£1,52/gigajoule gross calorific power
€2,60/gigajoule gross calorific power
€2,60/gigajoule gross calorific power
19) Coal and coke used as heating fuel of tariff headings 2701, 2702 and 2704
£0,18/gigajoule
€0,31/gigajoule
€0,31/gigajoule
20) Coal and coke for uses other than those specified in item 19) within tariff headings 2701, 2702 and 2704
£0/gigajoule
€0/gigajoule
€0/gigajoule
21) Electricity falling within tariff heading 2710
£0/MWh
€0/MWh
€0/MWh
Provided that, the excise duty rates are under review on a regular basis so as to ensure their real economic value.
Provided further that, the current revision is approved by the Council of Ministers, following the submission of a proposal and amending legislation by the Minister of Finance which leads to the resolution of Law by the House of Representatives.
(1)* Propellant fuel is the fuel used in engines or appliances which convert fuel’s chemical energy to mechanical work or thermal energy with the purpose of converting thermal energy into kinetic energy.

(2)*Heating fuel is considered the one intended to be used exclusively for the operation of central heating systems/storage heaters or other means used for the warming up of people in their residence or working areas.


Second schedule
Goods
Rate of excise duty in £ on 1.1.2008
Rate of excise duty in € on 1.1.2008
Rate of excise duty in € as it is now applicable
1. Ethyl alcohol £350 per 100 litres of anhydrous ethyl alcohol€598,01 per 100 litres of anhydrous ethyl alcohol€956,82 per 100 litres of anhydrous ethyl alcohol
2. Beer £2,80 per 100 litres actual alcoholic strength by volume of the finished product €4,78 per 100 litres actual alcoholic strength by volume of the finished product€6 per 100 litres actual alcoholic strength by volume of the finished product
3. Still Wine £ 0 per 100 litres€ 0 per 100 litres€ 0 per 100 litres
4. Sparkling wine £ 0 per 100 litres€ 0 per 100 litres€ 0 per 100 litres
5. Fermented beverages other than wine and beer £ 0 per 100 litres€ 0 per 100 litres€ 0 per 100 litres
6. Intermediate products £26,30/100 litres*€45/100 litres*€45/100 litres

Third schedule
Goods
Rate of excise duty in £ on 1.1.2008
Rate of excise duty in € on 1.1.2008
Rate of excise duty in € as it is now applicable
1. CigarettesA percentage of 59,1% of the retail selling price for cigarettes of the price category most in demand which is structured in:
    24 cent per 20 cigarettes and
    44,5% on the retail selling price.
A percentage of 59,1% of the retail selling price for cigarettes of the price category most in demand which is structured in:

41 cent per 20 cigarettes and
44,5% on the retail selling price.
    €1,10 per 20 cigarettes and
    34% on the retail selling
2. Cigars or cigarillos£40 per kg€68.34 per kg€90 per kg
3. Fine-cut tobacco for the rolling of cigarettes£20 per kg€34.17 per kg€150 per kg
4. Other smoking tobacco£20 per kg€34.17 per kg€150 per kg
Regardless of the maximum retail selling price of cigarettes, the package of 20 cigarettes will be charged with a minimum excise duty equal to €2,43.

Fourth schedule


Goods
Rate of excise duty in £ on 1.1.2008
Rate of excise duty in € on 1.1.2008
Part A (Goods manufactured or produced in the Republic)
(A) Motor vehicles of tariff heading 8703 21 – 8703 90 (other than ambulances and hearses)(a) On vehicles of an engine capacity not exceeding 1650 c.c.:
£0,30 per c.c.
(a) On vehicles of an engine capacity not exceeding 1650 c.c.:
€0,51 per c.c.
(b) on vehicles of an engine capacity exceeding 1650c.c but not exceeding 2250 c.c.:
£2,00 per c.c.
(b) on vehicles of an engine capacity exceeding 1650c.c but not exceeding 2250 c.c.:
€3,42 per c.c.
(c) on vehicles of an engine capacity exceeding 2250 c.c but not exceeding 3000 c.c.:
£3,50 per c.c.
(c) on vehicles of an engine capacity exceeding 2250 c.c but not exceeding 3000 c.c.:
€5,98 per c.c.
(d) on vehicles of an engine capacity exceeding 3000 c.c.:
£4,50 per c.c.
(d) on vehicles of an engine capacity exceeding 3000 c.c.:
€7,69 per c.c.
(B) Motor vehicles of tariff heading 8704 with two rows of seats, known as “double cabin” with a maximum gross vehicle weight not exceeding 3,5 tons. £0,15 per c.c. €0,26 per c.c.
(C) Van-type motor vehicles of tariff headings 8704 of gross weight not exceeding 2032 kg and of a net cargo space not exceeding 2 cubic meters(a) On vehicles of an engine capacity not exceeding 1450 c.c.:
£0,10 per c.c.
(a)On vehicles of an engine capacity not exceeding 1450 c.c.:
€0,17 per c.c.
(b) On vehicles of an engine capacity exceeding 1450 c.c. but not exceeding 1650c.c.:
£0,25 per c.c.
(b) On vehicles of an engine capacity exceeding 1450 c.c. but not exceeding 1650c.c.:
€0,43 per c.c.
(c) On vehicles of an engine capacity exceeding 1650 c.c. but not exceeding 2050 c.c.:
£0,75 per c.c.
(c) On vehicles of an engine capacity exceeding 1650 c.c. but not exceeding 2050 c.c.:
€1,28 per c.c.
(d) On vehicles of an engine capacity exceeding 2050 c.c. but not exceeding 2250 c.c.:
£0,75 per c.c.
(d) On vehicles of an engine capacity exceeding 2050 c.c. but not exceeding 2250 c.c.:
€1,28 per c.c.
(e) On vehicles of an engine capacity exceeding 2250 c.c. but not exceeding 2650 c.c.:
£0,75 per c.c.
(e) On vehicles of an engine capacity exceeding 2250 c.c. but not exceeding 2650 c.c.:
€1,28 per c.c.
(f) On vehicles of an engine capacity exceeding 2650 c.c.:
£1,00 per c.c.
(f) On vehicles of an engine capacity exceeding 2650 c.c.:
€1,71 per c.c.
Not withstanding the provisions of this Part referring to products of type (A), (B) and (C) or any other provisions referring to reliefs from excise duties or other discounts or reductions, an additional excise duty of 2 cent (€0.02) per c.c. of the vehicles engine capacity is levied, which is deposited in a special Revenue Section of the Budget.
Part B (Products imported from third countries or coming to the Republic from other member states of the European Union)
(A) Motor vehicles of tariff heading 8703 21 – 8703 90 (other than ambulances and hearses)(a) On vehicles of an engine capacity not exceeding 1650 c.c.:
£0,30 per c.c.
(a) On vehicles of an engine capacity not exceeding 1650 c.c.:
€0,51 per c.c.
(b) on vehicles of an engine capacity exceeding 1650c.c but not exceeding 2250 c.c.:
£2,00 per c.c.
(b) on vehicles of an engine capacity exceeding 1650c.c but not exceeding 2250 c.c.:
€3,42 per c.c.
(c) on vehicles of an engine capacity exceeding 2250 c.c but not exceeding 3000 c.c.:
£3,50 per c.c.
(c) on vehicles of an engine capacity exceeding 2250 c.c but not exceeding 3000 c.c.:
€5,98 per c.c.
(d) on vehicles of an engine capacity exceeding 3000 c.c.:
£4,50 per c.c.
(d) on vehicles of an engine capacity exceeding 3000 c.c.:
€7,69 per c.c.
(B) Motor vehicles of tariff heading 8704 with two rows of seats, known as “double cabin” with a maximum gross vehicle weight not exceeding 3,5 tons. £0,15 per c.c. €0,26 per c.c.
(C) Van-type motor vehicles of tariff headings 8704 of gross weight not exceeding 2032 kg and of a net cargo space not exceeding 2 cubic meters(a) On vehicles of an engine capacity not exceeding 1450 c.c.:

£0,10 per c.c.

(a) On vehicles of an engine capacity not exceeding 1450 c.c.:

€0,17 per c.c.

(b) On vehicles of an engine capacity exceeding 1450 c.c. but not exceeding 1650c.c.:

£0,25 per c.c.

(b) On vehicles of an engine capacity exceeding 1450 c.c. but not exceeding 1650c.c.:

€0,43 per c.c.

(c) On vehicles of an engine capacity exceeding 1650 c.c. but not exceeding 2050 c.c.:

£0,75 per c.c.

((c) On vehicles of an engine capacity exceeding 1650 c.c. but not exceeding 2050 c.c.:

€1,28 per c.c.

(d) On vehicles of an engine capacity exceeding 2050 c.c. but not exceeding 2250 c.c.:

£0,75 per c.c.

(d) On vehicles of an engine capacity exceeding 2050 c.c. but not exceeding 2250 c.c.:

€1,28 per c.c.

(e) On vehicles of an engine capacity exceeding 2250 c.c. but not exceeding 2650 c.c.:

£0,75 per c.c.

(e) On vehicles of an engine capacity exceeding 2250 c.c. but not exceeding 2650 c.c.:

€1,28 per c.c.

(f) On vehicles of an engine capacity exceeding 2650 c.c.:
£1,00 per c.c.
(f) On vehicles of an engine capacity exceeding 2650 c.c.:
€1,71 per c.c.
Not withstanding the above provisions of this Part referring to products of type (A), (B) and (C) or any other provisions referring to reliefs from excise duties or other discounts or reductions, an additional excise duty of 2 cent (€0.02) per c.c. of the vehicles engine capacity is levied, which is deposited in a special Revenue Code of the Budget.
Part C (Other)
6. Motor cycles:
(a) of an engine capacity exceeding 600 c.c. but not exceeding 1000 c.c. with or without sidecar.£1,00 per c.c. €1,71 per c.c.
(b) of an engine exceeding 1000 c.c. with or without sidecar.£1,50 per c.c.€2,56 per c.c.
7. Smoked salmon and smoked sturgeon (including fillets)£3,00 per kg€5,13 per kg
Fourth schedule (Part A and B) as from 9.9.2013

No
Vehicles categories
Excise Duty Rate
Α
    Motor vehicles classified under T.H. 8703 21 – 8703 90 (excluding ambulances and hearses as well as pick-up type vehicles with two rows of seats known as double cabins) and Van type motor vehicles classified under T.H. 8704 with a Gross Vehicle Weight not exceeding 2032 kgrs and a net cargo area not exceeding 2 cubic meters.
(a) For vehicles with carbon dioxide (CO2) emissions (combined cycle) less or equal to 120 grams per kilometre (gr/km):

Zero

(b) For vehicles with carbon dioxide (CO2) emissions (combined cycle) exceeding 120 gr/km but not exceeding 150 gr/km:

€25 per gr/km of carbon dioxide (CO2) emissions over 120 gr/km.

(c) For vehicles with carbon dioxide (CO2) emissions (combined cycle) exceeding 150 gr/km but not exceeding 180 gr/km:

(i) €750 plus

(ii) €50 per gr/km of carbon dioxide (CO2) emissions over 150 gr/km

(d) For vehicles with carbon dioxide (CO2) emissions (combined cycle) exceeding 180 gr/km:

(i) €2250 plus

(ii) €400 per gr/km of carbon dioxide (CO2) emissions over 180 gr/km.

Β
Motor vehicles classified under T.H. 8703 & 8704 with two rows of seats, known as “double cabin”, with a maximum Gross Vehicle Weight not exceeding 3,5 tonnes.
€0,26 per c.c.
C
other vehiclesThe following vehicles are charged with excise duties at the rate of 15% AD VALOREM

(A) motor vehicles of the “go-kart” type exclusively used in closed and/or enclosed areas for amusement purposes

(B) amphibious motor vehicles, of a gross weight not exceeding 1000kg, having three rows of wheels, six-wheel drive, used for amusement or professional purposes and which can transport two to four persons

(C) motor vehicles of the “hovercraft” type designed to travel both on water and on land;

(D) motorized caravans of CN Code 8703

(E) old vehicles as specified in the Motor Vehicles and Road Traffic Law of 1972 as amended; and

(F) vehicles with four wheels, having the appearance of a motor cycle and which are not registered for the purposes to be driven on public roads.

Provided that Motor vehicles powered by electric engines used for the transport of persons are zero rated


For the purposes of the application of the Excise Duty rates, corresponding to vehicles listed under category A in the above table, a verification of the mass of carbon dioxide (CO2) emissions (combined cycle) is required. For new motor vehicles, the mass of carbon dioxide (CO2) emissions is verified by the vehicle’s Certificate of Conformity (COC) whereas for used motor vehicles a certificate issued by the Registrar of Motor Vehicles (document TOM119A) is required.


In the event that the aforementioned verification is not presented to Customs, the applicable Excise Duty will be calculated on the basis of a rate that corresponds to CO2 emissions equal to 450 gr/km.



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