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Temporary Importation

Temporary admission' or 'temporary Importation'' allows goods to be brought in temporarily to the Union with total or partial relief from import duty.
Common intended purposes are, for example:
    • goods for exhibitions, fairs or trade shows
    • tests, trials
    • sporting events
    • professional equipment and contractor equipment

The temporary admission is subject to the following conditions:
    • No alteration of the goods is intended, other than changes brought about by normal depreciation due to the use made of them;
    • The goods can be clearly identified, unless abuses are unlikely given the nature of the goods or the intended use;
    • The holder of the procedure is established outside the customs territory of the Union, except where otherwise provided. For instance, natural persons who have their habitual residence in EU and work for an employer who is established outside the territory can benefit from total relief from import duty in respect of means of transport used by them (as owner or as renter) for commercial or private purposes;
    • The overall customs requirements for are met; and
    • A guarantee is provided if required.

An ATA or CPD carnet can be used for temporary admission.

An ATA Carnet can be used to temporarily import or export certain goods into or out of the EU. The ATA Carnet is an international customs document used in various countries in order to allow the temporary importation/exportation of goods without the payment of duties and taxes on the goods. It 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 security to cover the duties on the goods. The following goods can be entered for temporary admission using ATA carnet:

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


Procedure to be followed:
In order to be allowed to receive your goods under Temporary Importation procedure, you are required to complete Form C.104O (for vehicles), or C.104E (other goods) upon the arrival of the goods to the customs office, a copy of which will be given to you by Customs and must always posses it during the period the goods are under this procedure.

The Temporary Importation procedure is terminated when the goods are:
  • re-exported; or
  • placed in a customs warehouse or placed 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.

In all these cases you must produce to the proper customs officer your goods and Form C.104, given to you at the time of importation.

You are advised to settle customwise your goods before the expiration of the period of its temporary importation, otherwise, a customs debt shall 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.

The purpose of the guide"Temporary Importation of private motor vehicle from countries outside EU" is to inform the temporary visitors about the legal provisions and procedures applicable on the temporary importation into Cyprus of motor vehicles from countries outside the European Union.
For Forms regarding Temporary Importation click here.



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