1. Introductory 
Value Added Tax (V.A.T.) is imposed on all imported commodities whether the importer is a person liable to V.A.T. or not. Οn importation, it is considered as an import duty and it is charged and paid at the time at which the import duty is paid according to the customs legislation.
The customs legislation is applied to imported goods for V.A.T. purposes, with the exceptions and amendments provided by the V.A.T. legislation.
V.A.T. paid on importation is considered to be an input tax for persons liable to V.A.T.
2. V.A.T. rate
In general all importations, with few exemptions provided by the relevant V.A.T. and customs legislations, are subjected to standard rate of duty which is 19%.
3. Value of imported goods for V.A.T. purposes
On importation the taxable value for V.A.T. includes:
1. the customs value of imported goods, as defined by customs legislation; and
2. all duties, taxes or other levies collected on importation.
4. Information
For more information, you may write to the following address.
E-mail: headquarters@customs.mof.gov.cy