Goods in free circulation in the EU can move from one member state to another without payment of further Customs import duty.
To be exempt from paying further import duty in Cyprus, proof of Community status of the goods must be provided.
If you are transferring a car for private use to Cyprus from another member state, you may prove its Community status by producing:
1. In the case of a brand new or used vehicle, a document called a T2L is obtainable from the previous Member States:
via the Customs service, a vehicle supplier or the shipper.
2. In the case of used vehicles only, the number plates and the vehicle registration document issued by the vehicle registration authority the member state.
Failure to provide proof will make you liable to pay the import duty in addition to the excise duty and VAT.
Aliens retiring and residing permanently in Cyprus.
Are you entitled?
Under the conditions laid down below, you are entitled to relief from excise duty if you are an alien national having taken up permanent residence in Cyprus without exercising a profession or occupation of any sort.
You are entitled to apply for relief on new or used:
Saloon type motor vehicles
Jeep (4 x 4) type vehicles
Mini-buses capable of carrying up to nine persons.
You are not entitled to apply for motorcycles or other types of motor vehicles.
Relief is granted on the whole amount of excise duty for one vehicle per person.
If you have claimed relief on a new vehicle, you will have to pay VAT. If however the vehicle is used and VAT on it has been paid in another member state of the EU and has not been refunded because of its transfer from that state, you will not have to pay VAT.
Relief will be granted if:
you have taken up residence in Cyprus
you do not exercise a profession or occupation of any sort
none of the members of your family shall be engaged in any type of work in Cyprus
the vehicle shall be transferred to Cyprus within a reasonable time period from the approval of the application.
How to apply for relief.
A claim for relief must be made in person by you, by completing Application for relief on motor vehicles imported or acquired by aliens who live permanently in Cyprus Form P17, on arrival in Cyprus.
The claim must be submitted to the Relief Section of Customs Headquarters in Nicosia and be accompanied by the following evidence:
passports of yourself and of your spouse
evidence of the place of stay (purchase or lease agreement of a house in Cyprus, permission to purchase immovable property within Cyprus)
certificate of registration as an alien
residence permit from the Immigration Officer
your driving licence (of Cyprus or of the country you are coming from)
documentary evidence that you are financially independent and that you receive an income from abroad (e.g. bank statements, pension payment certificates, etc.)
You should take copies of all the above documents.
If your application for relief is granted:
You will have to complete form SAD. If you cannot complete it on your own, you may use the services of a clearing agent. You may produce your SAD at any Regional Customs Office. Customs will issue Form C72A and a copy will be give to you. The vehicle must be then produced, together with Form C72A and other documents relating to your vehicle, to the Department of Road Transport for inspection and registration purposes.
Conditions after importation.
You shall not sell, lend, pledge, rent, export, transfer or dispose of it otherwise without the prior approval of the Director of Customs.
Persons entitled to drive the vehicle, in addition to you, are your spouse and dependants.
The duty-free replacement of the vehicle is permitted on condition that you continue to reside in Cyprus and you have disposed off the duty-free vehicle previously placed in free circulation and use under relief.
If you decide to dispose of the vehicle on which relief was granted you will be required to pay the excise duty.
Any infringement of the conditions is unlawful and carries severe penalties.
Exemption of Excise Duties on transfer of your normal residence.
You can claim relief from excise duties when importing a used vehicle from another member state of the European Union.
Providing that it:
is part of your personal property
is being brought permanently into the Republic by you
has been in your possession and use for a period of a minimum of six months in the place of your previous normal residence
was acquired by you according to the general conditions of taxation in force in the domestic market of the member state
VAT and duties have been paid and not refunded.
you have, during the last 12 continuous months, been resident outside the Republic.
If you fail to produce the required evidence the application may be refused.
You are required to declare it to the nearest Customs Station within 24 hours from the date of its arrival.
If a public holiday or weekend follows the date of arrival, you must make the declaration on the first working day after the expiration of the 24 hours deadline.
In order not to be deprived of your vehicle until you make an application for relief and receive an answer, you may be allowed to drive the vehicle temporarily under Form C.104. A copy of Form C.104 will be given to you by Customs and you must keep it in the vehicle all the time and produce it to a Customs or Police Officer if so requested.
You may submit your application for relief to any Customs Office or to Customs Headquarters. If you get a positive answer, the procedure is not terminated there. You will have to complete form SAD. If you cannot complete it on your own, you may use the services of a clearing agent. You may submit your SAD at any Regional Customs Office, accompanied by Form C.104, which will be kept by Customs. You will not pay excise duty or VAT.
Conditions after importation if relief is approved.
The vehicle shall not be hired out given as security sold or otherwise disposed of without the approval of the Director of Customs and Excise Department.
If relief is not approved you must;
pay the excise duty (and VAT if applicable.)
place it in a customs warehouse
send it to another member state of the EU; or
export it to a third country. In order to pay the excise duty, you will have to complete form SAD. If you cannot complete it on your own, you may use the services of a customs clearing agent.
Other non Customs expenses to be paid:
Circulation Licence (Road Tax)
DORT Vehicle Test (MOT)
If your vehicle is fitted with a speedometer marked in miles per hour (MPH), it will have to be replaced by one marked in kilometres per hour (KPH).
For more information you may write to the following address:
Department of Customs and Excise
Corner M. Karaoli& Gr. Afxentiou,
1096, Nicosia Fax no 22302031
For enquiries you may call the following telephone numbers; Reliefs Section at Customs Headquarters: 22601706 or 22601709