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Vehicles from member states of the European Union - Under relief from excise duties and VAT

1. What is relief
2. Transfer of normal residence
3. Union status of motor vehicles
4. Procedure on arrival
5. Value Added Tax (VAT)
6. Motor Vehicle Registration
7. Cypriots coming to Cyprus to resume or take up permanent residence
8. Aliens residing permanently in Cyprus
9. Families with more than three children
10. Information

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

This part refers to relief on private use motor vehicles which are of interest to the public when transferred within the Transfer of Normal Residence Scheme.

2. Transfer of Normal Residence
If you are a resident of another member state of the European Union and have decided to move your normal residence to Cyprus, under certain conditions, you are entitled to transfer your personal property without having to pay import duty and VAT.

You will find all relevant information in the Guide titled “Transfer of normal residence” .

Normal residence means the place where a person usually lives, that is for at least 185 days in a 12 month period, continuous or not, because of personal and occupation ties.

In the case of a person with no occupational ties, normal residence means the place of personal ties which show close links between that person and the place where he is living.

The normal residence of a person whose occupational ties are in a different place from his personal ties and who consequently lives in turn in different places situated in two or more member states shall be regarded as being the place of his personal ties, provided that such person returns there regularly.

This last condition need not be met where the person is living in a member state in order to carry out a task of a definite duration.

Attendance at a university or school shall not imply that this person has his normal residence in this country.

3. Union status of vehicles

Goods in free circulation in the EU move from one member state to another without payment of import duty. In order for the good to be exempt from paying import duty in Cyprus, the proof of union status of the goods must be provided.

The same applies for motor vehicles.

Persons transporting into the Republic of Cyprus a private motor vehicle or motor cycle from another member state, may prove its union status by producing:

  • T2L or Τ2LF document; or
  • the number plates and the original vehicle registration document issued by previous member state.

The T2L or Τ2LF document can be obtained from the previous member state Customs Service or through your vehicle supplier or the shipper.

It is emphasized that in order to receive your vehicle you must first fill in the form APPLICATION FOR THE VERIFICATION OF THE CUSTOMS STATUS OF UNION GOODS and submit it together with the aforementioned documentation.

In case of failure to provide proof of the vehicle’s Union status, the vehicle will be classed as having arrived from a country outside the EU and will be liable to import duty and VAT.

4. Procedure on arrival

After receipt of the vehicle from the port of entry, the customs clearing procedure must be completed at any District Customs Office within 10 working days after the verification of the vehicle’s Union Status.

Upon clearance of a used motor vehicle from Customs, the original registration certificate for the vehicle from the previous EU member state must be presented to Customs. Additionally, for used passenger cars a certificate issued by the Department of Road Transport, verifying the mass of carbon dioxide (CO2) emissions of the vehicle must also be presented to Customs (Document TOM119A – issued upon presenting to the Department of Road Transport the original registration certificate from the previous member state).

5. Value Added Tax (VAT)
Only “New Means of Transport” (motor vehicles and motor cycles) that are transported to the Republic of Cyprus from other EU member states are subject to V.A.T. upon arrival in the Republic.

A motor vehicle is considered as “used” when transported to the Republic of Cyprus from another EU member state if both of the following two conditions are met:

a. The period from the date of its first entry into service (date of first registration) up to the date of delivery for the purposes of its acquisition in the Republic of Cyprus (date of purchase for the purpose of its transport to the Republic of Cyprus) is more than six months; and
b. Up to the date of its acquisition, the vehicle has travelled more than 6,000 kilometers.

If either (or both) of the above conditions are not met, the vehicle will be considered as new upon entry into the Republic of Cyprus and will be liable for payment of VAT, regardless if VAT has previously been paid in the previous member-state.

However, in the case of transfer of normal residence of a person from another member-state, the transfer of a motor vehicle which in accordance with the above is considered as new, does not create any VAT liability provided that such VAT has already been paid in the member-state of the vehicle’s origin.

A prerequisite for non-payment of the VAT is that it has to be proven that such VAT has already been paid in the member-state from which the vehicle is originated. It is necessary to provide the purchase invoice stating the amount of VAT or indicating that the VAT has been paid.

Procedure of new means of transport arriving in the Republic under the Transfer of Normal Residence Scheme:

  • If necessary, the vehicle will be placed under the temporary admission for the period of one month
  • The person concerned must submit form under title “Official Declaration” together with the necessary accompanying documents at any customs office, within this period.

The Official Declaration is examined and if the requirements of the provisions of the legislation are met, no VAT is paid. Otherwise, VAT is payable.

6. Motor Vehicle Registration in the Republic of Cyprus
After a vehicle is cleared from Customs it must be registered before it can be licensed for road tax purposes. The competent authority for matters of motor vehicle registration and circulation fees is the Department of Road Transport of the Republic of Cyprus. Contact links for the Department are provided below:

Email: roadtransport@rtd.mcw.gov.cy

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


7. 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).

8. 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).

9. Families with more than three children

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.

10. Information

For more information, you may write to the following address.
E-mail: headquarters@customs.mof.gov.cy




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