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Customs and Excise Department

The Customs & Excise Department, in its effort to contribute to the promotion of trade, industry and tourism, offers various facilities to the commercial world, to travellers and public. These facilities include the ‘Temporary Importation’ or ‘Temporary Admission' Regime, which allows certain goods to be brought temporarily in the Union from non-EU countries (third countries) for a specific purpose and then to be re-exported with total or partial relief from import duties and taxes.

Common intended purposes are, for example:

  • Travellers’ personal effects for their own use during their journey,
  • Goods for sport purposes,
  • Professional equipment etc.

The temporary admission is subject to the following conditions:

    ü No alteration of the goods is intended, other than changes brought about by normal depreciation due to the use made of them;

    ü The goods can be clearly identified, unless abuses are unlikely given the nature of the goods or the intended use;

    ü The holder of the procedure is established or resides outside the customs territory of the Union, except where otherwise provided;

    ü The overall customs requirements for partial or total relief from import duties are met; and,

    ü A guarantee is provided, if required.

Procedure to be followed for placing goods under the Temporary Importation Procedure:

Goods are placed under Temporary Importation procedure throught an oral or a written declaration.

In some cases, where the declaration is made orally, a Customs Form must be issued: C. 104O (for vehicles) or C.104E (other goods) upon the arrival of the goods (e.g. at Larnaca/Paphos Airport, Limassol port) a copy of which you must always hold during the period of which the goods are under the procedure. No guarantee is required

In cases, where goods involve a high amount of import duties and taxes, a written declaration IMA is submitted through Customs Import System, with the provision of a guarantee which will cover the total amount of duties and other charges.

In certain cases an ATA carnet (‘Admission Temporaire/ Temporary Admission’) or an CPD carnet (Carnet de Passages en Douene) may be used for goods except vehicles and for private road vehicles respectively, which are imported or exported temporarily into or out of the EU These international customs documents are used in various countries and allow the temporary importation/exportation of goods without the payment of duties and taxes on those goods. A carnet is issued in the country from where the goods are exported for the first time and is presented along with them whenever they arrive to or depart from EU.

By using an ATA Carnet, there is no obligation to complete the customs import/export declaration or other formalities normally required. The ATA carnet also provides guarantee to cover the duties on the goods. The following goods can be entered for temporary admission using an ATA carnet:

  • Commercial samples
  • Professional equipment
  • Goods for exhibitions, fairs or trade shows

The Temporary Importation procedure is terminated when the goods are:
  • re-exported; or
  • placed in a customs warehouse or under another suspension procedure; or
  • destroyed under customs supervision; or
  • abandoned to Customs; or
  • cleared for home use either on payment of the relevant customs and excise duties or on relief from them.

If goods are not settled custom-wise before the expiration of the period of their temporary importation, a customs debt will be occurred and all customs duties and taxes shall be payable. In case you fail to proceed with the above settlement, the goods will be seized as liable to forfeiture.

Where a C.104 is issued, you must produce it to the proper customs officer along with your goods when its time to terminate the procedure e.g. during re-exportation, as to certified the end of the procedure.

If a customs import declaration is used, then the procedure is terminated when a subsequent customs declaration is being accepted e.g. an export declaration.

If an ATA/CPD carnet is used, the goods will be presented for supervision by Customs during re-exportation in order to certified that.

Personal effects and the goods for sports purposes imported by travelers are to be admitted mainly without any customs document or the provision of a guarantee. For more information regarding the temporary importation of those goods please click here.

Information on the temporary importation of private means of transport from third countries, can be found in the category ‘Vehicles’ by clicking here, while for other goods, please click here.

For more information, interested parties can contact in writing at:


Customs Department,

P.O.Box 24539,

1330 Nicosia.

Fax no: 22 407516


Last update 14/02/2022

Related Attachments:
Download Acrobat Reader File Personal Effects and Goods for Sports Purposes imported by travellers (Size: 124,42 Kb)

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