Importation of goods
VAT is charged on all imported goods regardless of the importer being a taxable person or not.
In the importation of goods of goods, VAT is considered to be an imports duty and is charged as if it were a duty of Customs.
Customs Enactments are applied on imported goods with such exceptions or adaptations as regulated by the VAT legislation.
In certain cases, the importation of services, that is the supply of services from abroad to Cyprus, is treated as a taxable supply of services made by the recipient, if he is a taxable person.