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About us

The Department of Customs and Excise falls within the domain of the Ministry of Finance. Ιt’s main responsibilities and functions are:
  • the imposition and collection of import duties, excise duties and Value Added Tax (VAT) on imported goods;
  • the control of the movement of harmonised goods from other member states into Cyprus and vice versa and the imposition and collection of excise duties and VAT on such goods;
  • the control of the flow of goods from the areas of the Republic of Cyprus not under the effective control of the Government of Cyprus to the areas of the Republic of Cyprus under the effective control of the Republic of Cyprus, in particular on basis of the current legal framework of the European Union;
  • the active participation in EU bodies and committees;
  • the safeguarding of the security of the supply chain of goods;
  • the enforcement of prohibitions and restrictions on the import, export and transit of goods such as drugs of abuse, precursor chemicals, firearms and weapons, including “dual use” items and embargoes;
  • the enforcement of prohibitions and restrictions on the import, export and transit of endangered species of fauna and flora, cultural artefacts, intellectual property, counterfeit goods, and pornographic and other material of an offensive nature;
  • the protection of consumers’ health and safety against goods which do not conform to standards;
  • the monitoring of the movements of high rated products, mainly cigarettes;
  • the control of export refunds in line with the Common Agricultural Policy (CAP);
  • the control of statutory reliefs from duties and taxes;
  • the authorisation and control of simplified customs regimes and procedures on the basis of the Community Customs legislation and in particular the Community Customs Code and its implementing provisions;
  • the active participation in the island’s role in the area as a transit point;
  • cooperative ‘agency work’ on behalf of other Ministries and Departments or Independant Services, for example in relation to import and export licensing and certain aspects of exchange control;
  • the collection and analysis of revenue and trade statistical data;
  • the co-operation with other Customs Administrations and other national and international bodies and organisations;
  • the cooperation and liaison with the British Sovereign Bases established on the Island of Cyprus in respect of goods being discharged from these areas.

The Department of Customs and Excise has its headquarters in Nicosia. Headquarters is entrusted with policy making and the administration of the technical operations of the Department. There are 3 regional Customs Offices, known as Collections, in Nicosia, Limassol and Larnaca. Paphos Customs functions as a sub-unit of Limassol Customs. The Department’s established posts total approximately 400 staff.



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