«Old vehicle» means a motor vehicle, the specifications of which are consistent with those set by the International Technical Code. This definition is given by the Motor Vehicle and Road Traffic Law in force.
It is also noted that on 1/1/2010, the International Technical Code has been amended so that the age of old / historic vehicles is 30 years in order to qualify for a Certificate of Authenticity.
2. Placement in free circulation/consumption
A SAD must be produced to Customs for the payment of the duties and taxes. The SAD must be accompanied by a Vehicle Authenticity Certificate issued by the Association of the Friends of Historic Vehicles. In addition, the following supporting documents must be produced:
When no purchase invoice exists (e.g. in the case of a personal vehicle), the vehicle’s customs value will be assessed by Customs on the basis of the make, model, age, condition and in general all factors affecting its customs value.
- the original purchase invoice (if the vehicle was bought to be imported/transferred to the Republic);
- freight and insurance documents;
- the vehicle’s registration certificate;
- bills/receipts relating to other incidental charges related to the transfer of the vehicle to Cyprus.
The SAD may be completed and produced to Customs either by the importer or an authorised customs clearing agent.
3. Rates of duties and taxes
Motorcars in general, including “classic cars”, imported from third countries (i.e. outside the European Union) are liable to import duty and VAT at rates of 10% and 19% respectively.
Used cars brought to the Republic from other member states of the European Union, bearing regular registration plates of another member state, are liable to excise duty only.
According to the Excise Duties Law no. 91(I)/2004, classic cars enjoy preferential treatment and are liable to a rate of excise duty of 15% ad valorem, irrespective of the country of importation or transfer into the Republic.
4. Customs value
The customs value is determine in accordance with the Agreement for the Implementation of Article 7 of the General Agreement on Tariffs and Trade of 1994, as embodied in the Customs Community Code, Reg. 2913/92 and its Implementing Provisions, Regulation 2454/93. More specifically the customs value is determined on the basis of the purchase price (transaction value), plus freight and insurance up to the point of entry into the Republic.
5. Technical requirements
All classic cars must meet the Motor Vehicles and Road Traffic Law and Regulations in force. Classic cars must be in pristine condition and their specifications must comply with the International Technical Code. No alterations, conversions or modifications to the vehicle are allowed.
Kit cars, replicas or cars rebuilt with old and/or new parts cannot be considered as classic cars.
The following concessions are granted to classic cars:
The importer of a classic car must submit an application for classic vehicle approval through the Association of the Friends of Historic Vehicles. Documents to be submitted include:
- Waiver of compliance with the European Union Directive 96/69/EEC, i.e., Euro II standards for exhaust emission, as such cars are unlikely to meet these standards.
- Relaxations from the technical requirements may be allowed on a case-by-case basis, if classic cars cannot meet them fully, as long as these relaxations do not affect the safety of the cars.
After the final approval has been granted, a Vehicle Authenticity Certificate is issued on the basis of which the importer can register the vehicle.
- original purchase invoice (where applicable);
- bill of lading or airway bill;
- the vehicle’s registration certificate;
- the vehicle’s detailed technical specifications;
- certification by a competent authority of the date of manufacture of the car, if this is not stated on the vehicle’s registration certificate.
6. Registration requirements
The following documents must be submitted to the competent authority, i.e. the Road Transport Department of the Ministry of Communications and Works, for the registration of a classic car:
Upon acceptance and approval of the application a special series vehicle registration number will be assigned to the vehicle. The vehicle’s registration is completed with the issue of a road tax dial.
- duly completed “Application for Registration and Licensing of a Motor Vehicle” form;
- vehicle registration certificate issued by the country where the vehicle is registered;
- form C 72 A, issued by Customs certifying that the vehicle has been cleared by Customs;
- certificate of insurance;
- Vehicle Authenticity Certificate issued by the Association of the Friends of Historic Vehicles;
7. Registration and circulation fees
For registration and circulation fees you are advised to contact the Road Transport Department, as the competent authority, at the following email address: firstname.lastname@example.org.
For further information on the assessment of the customs value and duties and other taxes on classic cars you may write to:
Fax no 22302031
Department of Customs and Excise
Corner M. Karaoli and Gr. Afxentiou, Nicosia
The postal address is:
Director of Customs,
For oral inquiries you may call any of the following telephone numbers of the Valuation Section at Customs Headquarters: 22601746 or 22601748.
For more information on technical and registration matters you may contact the Ministry of Communications and Works–Department of Road Transport at the following website: www.mcw.gov.cy
For oral inquiries you may call the following telephone number at the Department of Road Transport: (+357) 22807188.