1. In general
If you are bringing your motor vehicle from another member state of the European Union (EU) in order to use it temporarily in the Republic of Cyprus for a period of time not exceeding six months per year, you are not required to pay any excise duty or VAT. In such a case it is a prerequisite that the car must have been acquired under the general conditions of taxation applicable in the internal market of the member state of the EU where it is transferred from and no relief has been granted on or refund made of any excise duty or VAT as a result of the exit of the vehicle. Α vehicle is considered to have been acquired under the general conditions of taxation if it bears number plates and certificate of registration of the normal registration series of the other member state.
You are entitled to bring a private motor vehicle in Cyprus without having to pay excise duty or VAT under the following conditions:
“Normal residence” means the place where a person usually lives, that is for at least 185 days, consecutive or not, in each calendar year, because of personal and occupational ties, or, in the case of a person with no occupational ties because of personal ties which show close links between that person and the place where he is living.
- you are the owner or you have the written authority of the owner;
- your normal residence is in another member state;
- you are bringing it for your private use only;
- you intend to use it during your stay in Cyprus for a period of time not exceeding six months, consecutive or not, per year.
3. Procedure on the vehicle’s entry
Certain goods are subject to excise duty, even if they arrive from another member state of the EU. Motor vehicles subject to excise duties are found in the following categories:
- saloon type vehicles, such as sedan, cabrio, estate, hatchback, coupe, etc;
- Jeep-type off-road vehicles (4X4);
- doube cabin cars;
- vans of tariff heading 87.04 having a gross weight nt exceeding 2032 Kg and a net cargo space not exceeting 2 m3
- motor cycles having an engine of a cubic capacity exceeding 600 cc.
If you are bringing a vehicle from another member state of the EU and provided that you fulfill the above mentioned prerequisites then you may leave the port or airport immediately after you declare the vehicle on customs form C.104Ο, a copy of which will be given to you by Customs. The maximum period of stay of the vehicle for private use in the Republic is six months, consecutive or not, per year.
4. Special instances
Exceptionally you may be allowed to use the vehicle temporarily for a period of time longer than six months, if:
Clarification: “Persons assigned with a task of fixed duration” shall be deemed:
- you are a student in Cyprus, in which case you will be allowed to use the vehicle throughout your stay in Cyprus exclusively for your studies; or
- you are assigned with a task of fixed duration, in which case you will be allowed to use the vehicle throughout your stay in Cyprus exclusively for the accomplishment of your task; or
- you have transferred your normal residence from another country to Cyprus and you intend to apply for relief on the vehicle. In such a case, so that you may not be deprived of your vehicle until you make an application and receive an answer, you may be allowed to use the vehicle temporarily up to a period of one month.
The duration of temporary use of the vehicle without payment of the excise duties involved is three years from the date of the commencement of the work, and provided the contract is still in force.
- Persons having their normal residence in another member-state who come to work under a contract of specified duration as teaching personnel at the University of Cyprus or at a Private Institution of Higher Education recognised by the Ministry of Education and Culture or at institutions which function in the Republic under bilateral educational agreements.
The duration of temporary use of the vehicle without payment of the excise duties involved is that of the duration of the contract of employment.
- Persons having their normal residence in another member-state, who come temporarily to the Republic, in order to work under a contract of employment of a specified duration with the Government of the Republic, a Semi-governmental Organisation, legal persons of public law, International Organisations or Foreign State Organisations or Institutes established in the Republic, as well as foreign archaeological missions, provided these persons offer particularly specialised work.
The duration of temporary use of the vehicle without payment of the excise duties involved is two years.
- Persons having their normal residence in another member-state, working temporarily in the Republic as reporters of foreign press or foreign radio and television channels in order to cover specific events.
- Greek Army officers who are transferred to the Republic for a period usually not exceeding two years in order to serve with Greek Force in Cyprus (EL.DY.K.) or with the National Guard.
The duration of temporary use of the vehicle without payment of the excise duties involved is three years as from the start of the said studies or specialization.
- Persons having their normal residence in another member-state, who come temporarily to the Republic exclusively for further education or specialisation in institutions of higher education or hospitals.
The duration of temporary use of the vehicle without payment of the excise duties involved is five years from the date of arrival of these persons in the Republic, provided they still remain temporarily in the Republic for business purposes.
- Cypriot diplomats, consular staff and other employees of the Ministry of Foreign Affairs, as well as employees having a similar status, who return temporarily to the Republic for business purposes.
The duration of temporary use of the vehicle without payment of the excise duties involved is three months, continuous or not, per calendar year.
- Persons having their normal residence in the Republic, who study or continue their studies abroad or are trained in hospitals abroad, as long as they remain outside the Republic for studies or specialisation during most of the academic year or of any year of specialisation.
5. Driving your vehicle temporarily in Cyprus
You are allowed to drive your vehicle temporarily in Cyprus if:
6. Conditions to be observed after importation
While the vehicle is in Cyprus:
- You have a valid certificate of registration and road licence of another member state of the EU. If the foreign road licence expires during the vehicle’s stay in Cyprus, you must pay the relevant road tax fees to the Inland Transport Department.
- You are a holder of a valid driving licence of your country or of an international driving licence.
- The vehicle is insured by an insurance company, registered and operating in Cyprus, unless it is covered by an International Motor Insurance Certificate, known as Green Card or it bears number plates of a member state of the Multilateral Guarantee Agreement. All the member states have signed the Multilateral Agreement.
you shall use it exclusively for your own private needs.
- you shall not lend, sell, pledge, rent or otherwise dispose off it;
7. Termination of the temporary use of the vehicle
Before the expiration of the six months period, or longer period allowed to you if you fall in one of the special instances, the vehicle must be:
In all these cases you must produce to the proper customs officer your vehicle and Form C.104Ο, given to you when you declared the vehicle to Customs on its entry into the island.
- transferred outside Cyprus; or
- placed in a customs warehouse; or
- destroyed under customs supervision; or
- abandoned to Customs; or
- cleared either on payment of excise duty or on relief from it.
8. Vehicles with visitors plates
Motor vehicles, which have been bought in Cyprus without the payment of the relevant duties and taxes and which are still on the island with visitor´s number plates, are not allowed to be used anymore without the payment of the duties involved.
For oral inquiries you may call any of the following telephone numbers of the Temporary Importations Section at Nicosia Customs House : 22407526, 22407591, 22407525 or 22407538.
For more information, you may write to the following address: