No import duty is charged on Union goods (goods wholly obtained in the customs territory of the European Union (EU) or imported goods from non EU Member States for which import duty or import duty and taxes have been paid in another EU Member State) that move without being placed under a customs procedure from another EU Member State to Cyprus provided that:
- are carried by air under cover of a single transport document issued in a Member State and have been loaded or transhipped at a Union Airport or
- are carried by sea and have been shipped between Union ports by an authorised by the competent Customs Authorities “Regular Shipping Service” or
- their Union status is proved by submitting to Customs Authorities a “T2L”/ “T2LF” customs or invoice or transport document or on a case by case basis by other appropriate means of proof in accordance with Article 199 of the Implementing Regulation (EU) 2015/2447.
The “T2L” / “T2LF” customs or invoice or transport document must be acquired from the EU Member State from where the goods were purchased or consigned:
- either from the Customs Authorities or
- from an authorised issuer for the proof of Union status or
- from the trader on the invoice of the merchandise or by the person concerned on the transport document of the merchandise without the need to be endorsed by the local Customs Authorities, provided that the value of the merchandise does not exceed EUR 15,000 and the relevant invoice/transport document includes only Union goods. The invoice or transport document shall include the full name and address of the consignor or of the person concerned where this is not the consignor, the number and kind, marks and reference numbers of the packages, the description of the goods, the gross mass in Kilograms and, where necessary, the container numbers. The said document must be marked clearly with the symbol “T2L” and accompanied by the hand written signature of the consignor or the trader or the person concerned and the particulars of the competent Customs Office or,
- by an airline or a shipping company that is authorised to use simplified transit procedure level 2, indicating the code “C” ( equivalent to “T2L” ) alongside the relevant items on the cargo manifest, or
- by means of a non –regular shipping service company’s manifest indicating the code “C” or “F” (equivalent to “T2L”/”T2LF”) alongside the relevant items on the cargo manifest.