Importation of your personal goods to the Republic of Cyprus & other import duties.

 

Reliefs - Transfer of your normal chattels from your old residence to the Republic of Cyprus.

Cars - The new duty schedule for cars and vehicles in to Cyprus
Customs Contact - Get in touch with customs here

Customs duties are subject to change and so you should always make sure before importing anything from anywhere.

We would also suggest that you get any information in writing, as we have heard too many stories of 'What I was told on the phone and what the reality was when I got here!'
 

As of (10/11/2006 ) November 2006 the import duty on vehicles and cars has been reduced in some cases.
 
 The amended law provides for reductions of excise duties according to the vehicle’s age and reduction/increase of excise duties according to the mass of their carbon dioxide (CO2) emissions (combined cycle).

The new rates of excise duties for both vehicles imported from third countries and brought in from EU member states are as follows:

Vehicles categories
c.c.
Cy£ per c.c.
A
Motor vehicles classified under T.H. 8703 21 – 8703 90 (excluding ambulances and hearses)
0 - 1650
0.30
1651 - 2250
2.00
2251 - 3000
3.50
exceeding 3000
4.50

B

Motor vehicles classified under T.H. 8704 with two rows of seats, known as “double cabin”, with a maximum Gross Vehicle Weight not exceeding 3,5 tonnes.
 
 
 
0.15 per c.c.
C
Van type motor vehicles classified under T.H. 8704 with a Gross Vehicle Weight not exceeding 2032 kgrs and a net cargo area not exceeding 2 cubic meters.
0 – 1450
0,10
1451 – 1650
0,25
1651 – 2050
0,75
2051 – 2250
0,75
2251 – 2650
0,75
exceeding 2650
1,00

The total excise duty on vehicles of category A is differentiated in accordance with their carbon dioxide (CO2) emissions as certified by the EU Certificate of Conformity for brand new vehicles or a certification issued by the Registrar of Motor Vehicles for used vehicles, as the case may be, as follows:

A. For emissions up to 120 gr/km, a 30% reduction

B. For emissions exceeding 120 gr/km but not exceeding 165 gr/km, a 20% reduction

C. For emissions exceeding 165 gr/km but not exceeding 200 gr/km, a 10% reduction

D. For emissions exceeding 200 gr/km but not exceeding 250 gr/km, a 10% increase

E. For emissions exceeding 250 gr/km, a 20% increase


If the above mentioned EU Certificate of Conformity or certification issued by the Registrar of Motor Vehicles, as the case may be, is not produced
IT IS CONSIDERED THAT THE CARBON DIOXIDE EMMISSIONS EXCEED THE 250 GR/KM and therefore the total excise duty is increased by 20%, as in the case E above.

The excise duty on used vehicles of category A is reduced in accordance with the reduction rates as fixed in a Notice issued by the Director of Customs.

*An additional excise duty of 1 cent per c.c. of engine capacity is also imposed.

The mode of levying the excise duty on motorcycles has also been amended. It is now levied on the engine cubic capacity instead of the value, as it was the case so far. Excise duty is levied only on motorcycles with an engine cubic capacity exceeding 600 c.c. and it is:

• for motorcycles exceeding 600 c.c. but not exceeding 1000 c.c. £1.00 per c.c.

• for motorcycles exceeding 1000 c.c. £1.50 per c.c.

 

 

 
 

Reliefs - Transfer of your normal chattels from your old residence to the Republic of Cyprus.


A. Introduction.
B. Transfer of normal residence from another member state of the European Union.
C. Transfer of normal residence from a country outside the European Union.
D. Documents to be completed and procedure.
E. Additional information and contact info.


A. Introduction
1. Legal basis
Community legislation: Regulation (EEC) 918/83 - Directive 83/183 (EEC)

National legislation:
The Excise Duties (Tax Exemptions Applicable to Imports from a Member State of the Personal Property of Individuals) Re
gulations of 2004, no. 378/04
The Customs Duties (Customs Reliefs) Regulations of 2004, no. 377/04
The Customs and Excise Duties (Reliefs on Import of Goods) Regulations of 2004, no. 380/04

2. In general

(i) Normal residence means the place where a person usually lives for at least 185 days in each calendar year, because of personal and/or occupational 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 shall be regarded as being the place of his personal ties, provided that the person returns there regularly.

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

(ii) Personal property means property for the personal use of the persons concerned or the needs of their household. Such property must not, by reason of its nature or quantity, reflect any commercial interest. The following, in particular, shall constitute ‘personal property’:

a. Household effects, i.e. personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs;
b. cycles and motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes.
c. household provisions appropriate to normal family requirements, household pets and saddle animals;
d. the portable instruments of the applied or liberal arts, required by the person concerned for the pursuit of his trade or profession.

B. Transfer of normal residence from another member state of the European Union;

Exemption from excise duties is granted for personal property, including a vehicle, imported permanently from another member state by private individuals transferring their normal residence in the Republic.

Exemption is granted for one vehicle only per person, who must be holder of a valid driving licence.

(i) Prerequisites in respect of the vehicle;

Possession and use of the vehicle by the person concerned at his former normal place of residence for a minimum of six months before the date of transfer of his normal residence in the Republic of Cyprus.
Acquisition of the vehicle under the general conditions of taxation in force in the member state from which it is transferred and which is not the subject, on the grounds of exportation, of any exemption or any refund of import or excise duty or VAT.
The vehicle must be transferred to the Republic of Cyprusnot later than 12 months from the date of transfer of the normal residence.

(ii) Restrictions  ;
The vehicle may not be sold, disposed of, hired out, lent, or transferred without the prior approval, in writing, of the Director of Customs.

(iii) Proof of normal residence;
The person concerned must prove that he had his normal place of residence outside the Republic for a continuous period of 12 months from the date of transfer of his normal residence. He must also give proof of his intention to settle permanently in the Republic.

Such proof may be:

a. contracts of sale or rent of their residence abroad;
b. particulars of employment abroad (tax returns, social insurance records, payroll slips etc.)
c. certificates of children’s attendance at schools abroad,
d. particulars of employment in Cyprus,
e. particulars of acquisition of residence in the Republic (contract of sale or rent),
f. utility bills, e.g. telephone/electricity/ water supply bills,
g. other documents.

(iv) Proof for the vehicle. Such proof may be:

a. Motor vehicle registration document,
b. certificate of insurance,
c. sales invoice/receipt of purchase,
d. particulars of the vehicle’s arrival (Bill of lading/Delivery order/Freight receipt/Sailing ticket),
e. other evidence.


C. Transfer of normal residence from a country outside the European Union;

Relief from import and excise duties and VAT is granted for personal property of private individuals who transfer their normal residence in the Republic (i.e. the European Union) from a country which is not a member of the European Union.

Relief is granted for one vehicle per person only who must be a holder of a valid driving licence.

(i) Terms and conditions.

Relief shall be granted If the personal property;
has been in the possession and used by the person concerned at his former normal place of residence for a minimum of six months before the date on which he ceases to have his normal place of residence in the third country of departure,
is intended to be used for the same purpose at his new normal place of residence,
has been acquired according to the general conditions of taxation in force in the domestic market of the country or origin,
the person concerned had his normal place of residence outside the European Union for a continuous period of at least 12 months prior to the transfer of residence,
the personal property must be imported within a period of 6 months before or 12 months after the transfer of the normal residence in the European Union. In case the personal property is transferred prior to the transfer of the normal residence, the person concerned shall undertake to transfer it within a period of 6 months and shall give security, the kind and amount of which shall be specified by the Director of Customs.

(ii) Restrictions;
The personal property for which relief is granted shall not be lent, pledged, hired out or transferred during the period of 12 months following its importation unless the import duties are paid on permission by the Director of Customs.

(iii) Exceptions;
No relief shall be granted for:
alcoholic products,
tobacco or tobacco products,
commercial means of transport,
articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.

(iv) Proof of normal residence ;
The person concerned must prove that he had his normal place of residence outside the European Union for a continuous period of 12 months from the date of transfer of his normal residence. He must also give proof of his intention to settle permanently in the European Union.

Such proof may be:
a. contracts of sale or rent of their residence abroad,
b. particulars of employment abroad (tax returns, social insurance records, payroll slips etc.)
c. certificates of children’s attendance at schools abroad,
d. particulars of employment in the Republic of Cyprus,
e. particulars of acquisition of residence in the Republic of Cyprus (contract of sale or rent),
f. utility bills, e.g. telephone/electricity/ water supply bills,
g. attendance of his children at a school in the Republic of Cyprus,
h. other documents.

(v) Proof for the vehicle;
a. Motor vehicle registration document;
b. certificate of insurance;
c. sales invoice/receipt of purchase;
d. particulars of the vehicle’s arrival (Bill of lading/Delivery order/Freight receipt/Sailing ticket);
e. other evidence.

D. Documents to be completed and procedure;
Form Απ. 1 for the transfer of normal residence from another member state of the European Union.
Form Απ. 2 for the transfer of normal residence from a country outside the European Union.

After completing your form, present it to any Customs Station or to Customs Headquarters together with any proof to support your claim for relief. You may have to answer to some questions to clarify your application. If the form is completed correctly and the proof you have produced is satisfactory, you will receive an answer in writing.


E. Additional information;
For additional information, you may apply to Customs Headquarters, Ministry of Finance, at the following address:

Corner M. Karaoli and Gr. Afxentiou
1096, Nicosia
The postal address is:  Director of Customs, Customs Headquarters,
1440, Nicosia, Cyprus.

E-mail address: headquartersATcustoms.mof.gov.cy
 

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