1. In brief
The crossing of goods for commercial purposes or for private use from the areas of the Republic of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control to the areas in which the Government of the Republic of Cyprus exercises effective control is regulated by the Council Regulation (EC) 866/2004, as amended by Regulations (EC) 293/2005, 1480/2004, 601/2005, 1283/2005 and 587/2008 .
2. Τhe Regulations in more detail
By its Regulations (EC) 866/2004 of 29 April 2004 and (EC) 293/2005 of 26 February 2005, the Commission of the European Union is laying down the terms under which the provisions of the Acquis Communitaire shall apply to the line between the areas of the Republic of Cyprus in which the Government of the Republic of Cyprus exercises effective control and those areas of the Republic of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control. By these Regulations the Council provides special rules concerning the crossing of goods, services and persons through this line.
The Regulation (EC) 293/2005 is an amendment of the Regulation (EC) 866/2004 and entered into force on the 26 February 2005. By this new Regulation (293/2005) simplified special procedures have been adopted as regards the trade of agricultural and animal products. It is to be noted that the categories of agricultural and animal products on which these simplified special procedures will be implemented have not yet been decided by the competent bodies of European Union. When this is done the public will be informed accordingly. Furthermore by the Regulation (EC) 293/2005 the concessions for persons crossing the line have been increased.
By the Commission Regulation 1624/2005 of 4th October 2005 it has been decided that citrus fruits crossing the line within the meaning of that Regulation falling within CN code 0805 shall not be subject to customs duties or charges having equivalent effect.
According to Article 4 of the Council Regulation (EC) 866/2004, as amended by Regulation (EC) 293/2005, goods which can be classified under the following categories may be introduced to the areas of the Republic of Cyprus which are under the effective control of the Government of the Republic of Cyprus:
A. Goods which are wholly obtained in the areas of the Republic of Cyprus which are not under effective control of the Government of the Republic of Cyprus. The following goods are considered as such:
- minerals extracted from these areas, e.g. salt, sand, chalk, asbestos, limestones;
- vegetable goods harvested in these areas, e.g. bulbs, citrus fruits, fruits, cereals
- refuse, wastes and useless goods deriving from industrial operations carried out in these areas, as long as they have been collected in these areas and they cannot be used for any purpose other than for the recovery of raw materials;
- goods produced in these areas exclusively from goods described above or from derivatives thereof at any production stage, e.g. bricks, marbles, sand and gravel, orange juice, wines e.t.c.
B. Goods which have undergone their last, substantial, economically justified processing or working in an undertaking, equipped for that purpose in the areas of the Republic of Cyprus which are not under the effective control of the Government of the Republic of Cyprus, e.g. furniture (wood, which after processing is transformed into such furniture), shoes (hides, soles and other raw material, which after processing are transformed into shoes).
Specifically in as regards exemptions for persons crossing the line, Regulation (ΕC) 866/2004 has been amended by Regulation (ΕC) 293/2005 as follows:
- goods contained in the personal luggage of persons crossing the line shall be exempt from turnover tax and excise duty provided they have no commercial character and their total value does not exceed €260 per person;
- the quantitative limits for exemptions from turnover tax and excise duty shall be 40 cigarettes and 1 litre of spirits for personal consumption. The exemption shall not be granted to persons under 17 years of age.
It is clarified that according to Regulations (EC) 866/2004 and (EC) 293/2005 the movement of live animals and animal products across the line is prohibited. The animal products which will be allowed to move across the line on the basis of the new procedure introduced by Regulation (EC) 293/2005, will be announced when decided accordingly.
By Regulation (EC) 1480/2004 of 10th August 2004, the Council of the European Union provides detailed rules concerning the application of the Council Regulation (EC) 866/2004.
3. Inquiries
For more information, interested persons may write to the Department of Customs and Excise at the following address:
For oral inquiries you may call telephone number 22601684.