Ελληνικά
Republic of Cyprus Emblem Customs and Excise Department Customs and Excise Department Logo
Background Image

Home Page | FAQ | Sitemap | Links | Contact Us
Advanced Search             
PrintPrint
Ελληνικά
Back to the previous page
Vehicles from countries outside the European Union - Under relief from duties and taxes

1. What is relief
2. Transfer of normal residence
3. Cypriots coming to Cyprus to resume or take up permanent residence
4. Aliens residing permanently in Cyprus
5. Families with more than three children
6. Information

1. What is relief
It is the customs regime whereby goods are placed in free circulation and consumption with relief from duties and VAT, notwithstanding their tariff classification, provided they are imported in Cyprus under certain conditions and for specific purposes

This part refers only to relief on private motor vehicles which are of interest to the public, when they are imported from countries outside the European Union (EU), usually called third countries.

2. Transfer of normal residence
2.1 General
If you are a resident in a third country and you have decided to transfer your normal residence to Cyprus, under certain conditions, you are entitled to transfer your personal property without having to pay import duties and VAT. You will find all the information in the Guide to Customs Procedures titled “Transfer of normal residence”.

2.2 Personal Property- Motor Vehicle
If a motor vehicle is part of your personal property, in order not to be deprived of your vehicle until you make an application for relief and receive an answer, you may be allowed to drive it temporarily under Form C.104O for a period of one month.

You may submit your application for relief to any Customs Office. If you get a positive answer, you will have to complete form SAD (Single Declaration Document). You may produce your SAD at any Customs Office, accompanied by Form C.104O, which will be kept by Customs. You will not have to pay import duties and VAT.

Customs will issue Form C72A and a copy will be given to you. The vehicle must be then produced, together with Form C72A and other documents relating to your vehicle, to the Department of Road Transport for inspection and registration purposes.

Contact links for the Department of Road Transport are provided below:

Email: roadtransport@rtd.mcw.gov.cy

Website: www.mcw.gov.cy/mcw/rtd/rtd.nsf/index_en/index_en?OpenDocument

If you get a negative answer from Customs because you do not meet the criteria for being granted relief for the vehicle, you have the following options:
  • to pay the import duties and VAT;
  • to place it in a customs warehouse;
  • to send it to another member state of the EU; or
  • to export it to a third country.

For more information on payment of import duties and VAT, please visit relevant page.


3. Cypriots coming to Cyprus to resume or take up permanent residence -Abolished
Relief on motor vehicle has been abolished according to Decree no. 529/2011, which was published in the OJ of the Republic of Cyprus no. 4538 on 23/12/2011.

Persons concerned may claim relief for their personal motor vehicle within the “Transfer of normal residence scheme” (see paragraph 2).

4. Aliens residing permanently in Cyprus -Abolished
Relief on motor vehicle has been abolished according to Decree no. 529/2011, which was published in the OJ of the Republic of Cyprus no. 4538 on 23/12/2011.

Persons concerned may claim relief for their personal motor vehicle within the “Transfer of normal residence scheme” (see paragraph 2).

5. Families with more than three children
Legal provisions
Sub-section 14 of item P of the Schedule to the Customs and Excise Duties (Reliefs on Import of Goods) Regulations of 2004, P.I.380/2004.

Due to the fact that no excise duties are imposed on motor vehicles, this provision is not applicable.

6. Information
For more information, you may write to the following address.

E-mail: headquarters@customs.mof.gov.cy




No documents found


Click here: Top of the page

© 2006 - 2023 Republic of Cyprus, Ministry of Finance

Customs and Excise Department
Home Page | Government Web Portal | Disclaimer | User Satisfaction Survey | Webmaster | Privacy Statement