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Cyprus Customs Information

For information on Cyprus Customs additional details, please see the following documents:

Cyprus Customs information for Passengers and Public

Cyprus Prohibitions on Exportation

Cyprus Restrictions on imports

Cyprus Restrictions on imports 2

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.

 Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

4.1 Cyprus Government Contact List

Emergency Response:

[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes - 31 Aug 1967

Annex J-5 Revised Kyoto Convention

Yes - 16 Jul 1999

OCHA Model Agreement

Yes

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

Yes

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

OLAF

The European anti-fraud Office

Europol

World Customs Organisation

Exemption Regular Regime (Non-Emergency Response)

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Import duty & taxes when importing into Cyprus: 
Import duty and taxes are due when importing goods into Cyprus from outside of the EU whether by a private individual or a commercial entity. The import duty and taxes payable are calculated on the value of the imported goods plus the cost of importing them (shipping and insurance). The duty rates applied to imports into Cyprus typically range between 0% (for example books) and 17% (for example Wellington Boots). Some products, such as Laptops, Mobile Phones, Digital cameras and Video Game consoles, are duty free. Certain goods may be subject to additional duties depending on the country of manufacture, for example Bicycles made in China carry an additional (anti dumping) duty of 48.5%. The standard VAT rate for importing items into Cyprus is 18%, with certain products, for example books, attracting VAT at the reduced rate of 8% or 5%. VAT is calculated on the value of the goods, plus the international shipping costs and insurance, plus any import duty due.

When importing goods into Cyprus, duty is not charged if the total value of the goods (excluding shipping charges and insurance) does not exceed €150. Neither duty nor VAT is payable if the total value of the goods (excluding shipping charges and insurance) does not exceed €17.09.
Excise duty is payable on for example tobacco and alcohol. Additional custom fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 For information on United Nations Agencies in Cyprus, please see the following document:

Cyprus UNPOL Stations Contact Details

Non Governmental Organizations

 n/a

Exemption Certificate Application Procedure

  • Residence Visa
  • Passport (covering the two years prior to importation, otherwise the previous passport is required)
  • Inventory


Exemption Certificate:

  • For Diplomats certificate must be provided by the Embassy in Cyprus
  • For offshore company expatriates, a C6 form must be supplied to customs for new items
  • Evidence that Customer will stay in Cyprus over a year, i.e. Rental Agreement, Contract Lease and Residence Permit

 

CUSTOMER MUST BE IN COUNTRY FOR CUSTOMS CLEARANCE IN ORDER TO SIGN CUSTOMS DECLARATION IN THE PRESENCE OF THE CUSTOMS OFFICER

Used household goods and personal effects may be imported duty-free, but are SUBJECT TO OTHER TAXES provided the goods are:

  • Intended for the personal use of the owner and his dependents, are not for resale, and Customer has resided less then a year in Cyprus during the last two years from the time of importation
  • In reasonable quantities
  • Imported within 12 months of the Customer
  • Owned for at least 12 months prior to their importation
  • Duty-free importation also depends on whether the Customer has resided outside of Cyprus for more than one year

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • Residence Visa
  • Passport (covering the two years prior to importation, otherwise the previous passport is required)
  • Inventory
  • Exemption Certificate:
  • For Diplomats certificate must be provided by the Embassy in Cyprus
  • For offshore company expatriates, a C6 form  must be supplied to customs for new items
  • Evidence that Customer will stay in Cyprus over a year, i.e. Rental Agreement, Contract Lease and Residence Permit

Process to be followed (step by step or flowchart)

 CUSTOMER MUST BE IN COUNTRY FOR CUSTOMS CLEARANCE IN ORDER TO SIGN CUSTOMS DECLARATION IN THE PRESENCE OF THE CUSTOMS OFFICER

Used household goods and personal effects may be imported duty-free, but are SUBJECT TO OTHER TAXES provided the goods are:

  • Intended for the personal use of the owner and his dependents, are not for resale, and Customer has resided less then a year in Cyprus during the last two years from the time of importation
  • In reasonable quantities
  • Imported within 12 months of the Customer
  • Owned for at least 12 months prior to their importation
  • Duty-free importation also depends on whether the Customer has resided outside of Cyprus for more than one year

Exemption Certificate Document Requirements

FoodShelter,Wash and educationMedicinesVehicles and Spare partsStaff and office suppliesTelecoms equiment
Invoice
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
AWB, BoL, or Other Transport Documents
1 Original + 1 Copy
1 Original + 1 Copy
1 Original + 1 Copy
1 Original + 1 Copy
1 Original + 1 Copy
1 Original + 1 Copy
Donation Non-Commercial Certificate
1 Original
1 Original
1 Original
1 Original
1 Original
1 Original
Packing List
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
1 Original + 3 Copies
Other Documents
 n/a n/a
Approval from the Ministry of Health
Vehicle Registration in owner’s name + Local Road Insurance
 n/a
Approval from the ministry of Interior

For information on Cyprus Customs additional details, please see the following document:

Cyprus Taric Information

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.

Customs Clearance

General Information 

For information on Cyprus Customs Clearance details, please see the following documents:

Cyprus Excise Duties

Cyprus Excise Duties on Alcohol and Tobacco

Cyprus Excise Duties on Motor Vehicles

Cyprus Excise Duties on Motorcycles and other products

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.

Customs Information

Document Requirements

GR forms in duplicate for shipment to all countries:

  • 4 copies of packing list giving contents, quantity, gross and net weight of each package.
  • 4 copies of invoices indicating all relevant particulars such as No. of packages, quantity, unit rate, total f.o.b./c.i.f. value, correct and full description of goods etc.
  • Contract, L/C, Purchase Order of the overseas buyer
  • AR4(Original and duplicate) and invoice
  • Inspection/Examination Certificate

Embargoes

n/a

Prohibited Items

n/a

General Restrictions

n/a

Customs Clearance Document Requirements

FoodShelter,Wash and educationMedicinesVehicles and Spare partsStaff and office suppliesTelecoms equiment
Invoice1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies
AWB, BoL, or Other Transport Documents1 Original + 1 Copy1 Original + 1 Copy1 Original + 1 Copy1 Original + 1 Copy1 Original + 1 Copy1 Original + 1 Copy
Donation Non-Commercial Certificate1 Original1 Original1 Original1 Original1 Original1 Original
Packing List1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies1 Original + 3 Copies
Other Documents n/a n/aApproval from the Ministry of HealthVehicle Registration in owner’s name + Local Road Insurance n/aApproval from the ministry of Interior

For contact information regarding government custom authorities, please follow the link below: 

4.1 Cyprus Government Contact List