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Cyprus Local Reference INFOrmation

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Importing and Registering a Foreign Car in Cyprus

Information on the process to import a car to Cyprus, either for temporary or long-term use. How the system works, the documents needed and links to the relevant government websites.

Importing a vehicle to Cyprus falls under two categories: temporary importation and long-term importation. Only long-term imports must be registered in Cyprus.

The Ministry of Finance website has comprehensive information, in English, on how to bring a car to Cyprus either from an EU country or a non-EU country for long-term or temporary use. Find out here:

All you want to know about bringing a private car in the Republic of Cyprus: Click here

Temporary Importation of Vehicles

It is possible to bring a vehicle from another country for temporary use in Cyprus (for less than a total of six months per year). Only one vehicle per person is allowed.

No excise duty or VAT is payable if the car has number plates and registration documents (and therefore was taxed in the country in which it was acquired). This does not apply if excise duty or VAT relief was granted when the car left its country of registration.

For more information, contact the Department of Customs and Excise.

Department of Customs and Excise
At: TK 24539, 1330 Nicosia
Tel: 22 407 526 (for temporary importation inquiries only)
Fax: 22 407 516
e-mail
Website

Private vehicles can be brought into Cyprus for up to six months per year if:

The owner has granted written permission to do so
The owner's residence is in another country (more than 185 days per calendar year are spent elsewhere)
The vehicle will only be used for private use
The vehicle has number plates and proof of registration

Note: While the vehicle is in Cyprus, it may not be sold, rented out, lent out or disposed of.

In some instances, a vehicle may be kept in Cyprus for more than six months on foreign plates and registration. The Department of Customs and Excise can provide further information.

For information on those eligible for extensions of the six-month temporary import allowance: Click here

Entry and declaration

Upon entry, the vehicle may leave the port of entry with no Customs procedures, however a declaration must be made within 24 hours of arrival. Declaration is made at the nearest Customs Station. In the event of an arrival on a public holiday or weekend, the declaration must be made on the first working day after the 24- hour deadline.

Customs will give the vehicle owner Form C104O, a temporary import registration document. This form should be kept in the vehicle as Customs officials or the police may request to see it at any time. It must also be presented when leaving Cyprus or disposing of the vehicle.

Note: while in Cyprus temporarily, a vehicle must be covered by valid insurance and the owner must be licenced.

Exit

Within six months of entry, the temporarily imported vehicle must:

be exported from Cyprus, or
be stored by Customs, or
be destroyed under supervision from Customs, or
be given to Customs, or
be cleared through Customs by either having excise duty paid or received relief from payment of excise duty

The Form C104O given to the vehicle owner upon entry to Cyprus must be presented in order to do any of the above.

Long-term Importation of Vehicles

Importing a foreign car to Cyprus for long-term use is a complicated process that can take more than a year to complete. Many new residents choose to use an agent to assist with the formalities.

Left-hand drive vehicles may be imported if the applicant has owned the vehicle for at least 180 days before the vehicle's arrival in Cyprus and if the applicant has not lived in Cyprus for more than five years before arrival.

Entry and declaration

Upon entry, vehicles brought from EU countries may leave the port of entry with no Customs procedures, however a declaration must be made within 24 hours of arrival. Declaration is made at the nearest Customs Station. In the event of an arrival on a public holiday or weekend, the declaration must be made on the first working day after the 24-hour deadline.

Customs will give the vehicle owner Form C104O, a temporary import registration document. This must be kept as it will be necessary to present this when applying for an import duty/VAT waiver (if applicable) for the vehicle or when disposing of or selling the vehicle. This form should be kept in the vehicle, as Customs officials or the police may request to see it at any time.

Form C104O is valid for one month. Within that month, register the vehicle or visit the local Customs office in order to receive a two-month extension which is intended to provide the applicant with enough time to apply for the duty and VAT waiver if applicable. Further extensions will likely be needed until the process is complete. When requesting extensions, further documentation may be required to prove ongoing residency status in Cyprus.

For an Application for an Extension of Temporary Importation of Goods form from the Department of Customs and Excise: Click here (PDF)

Customs Duty and VAT Waivers for Long-term Imports

Customs duty must be paid for vehicles imported to Cyprus unless the vehicle is eligible for exemption.

To determine customs duty on a vehicle (including motorcycles) from another EU country: Click here
To determine customs duty on a vehicle (including motorcycles) not from an EU country: Click here

If liable for duty, it must be paid using Form SAD within 10 days of the vehicle's arrival in Cyprus unless the vehicle is placed in a Customs warehouse or exported from Cyprus. Payment can be made at local Customs and Excise offices.

EU residents wishing to take up residency in Cyprus may be eligible for a waiver of duty and VAT on an imported vehicle for personal use if they are not and do not intend to exercise an occupation. Resident family members of applicants may also not work. Only one exemption for one vehicle is allowed per person and the following rules apply:

The vehicle must have been owned and used by the applicant at their former place of residence for at least six months before transferring residency to Cyprus.
The vehicle must have been driven at least 6,000 Km by the current owner before being brought into Cyprus
Required taxes must have been paid in the EU member state from which it is being transferred
The vehicle must be transferred within 12 months from the date the applicant transferred their residency to Cyprus
The vehicle has not already received duty or tax relief in another EU country

If the vehicle receives an exemption, it may not be sold, destroyed, rented out, or lent to anyone without approval from the Director of Customs.

For comprehensive information from the Cyprus Customs & Excise on relief of import duty and VAT: Click here

How to apply for customs duty and VAT relief

An application may be made to any Relief Section of the Customs Office for duty and VAT relief.

While the application is being processed, the vehicle may be driven if it has been declared to the Customs authorities and a Form C104O has been obtained.

Applicants for customs duty and VAT relief must prove that they resided in another country for at least 12 continuous months prior to moving to Cyprus. As goods in free circulation in the EU can move from one EU country to another without payment of Customs duty, proof of EU Community status is required. Required documentation may include and is not limited to:

A completed Form P17
- For Form P17: Click here (PDF)
A T2L or T2LF document to prove EU Community status (obtained from the Customs Service in the origin EU country or from the shipping company responsible for the vehicle)
Shipping documents for shipped vehicles
Valid and expired passports going back at least five years
Alien Registration Certificates for applicant and family
Residence Permit for applicant and family members
Driver's licence
Sales contract or evidence a foreign residence is being rented out
Proof of employment outside Cyprus in the form of tax returns, insurance records and/or pay slips
For applicants with school-age children, proof the children were enrolled in school
Proof of residential situation in Cyprus in the form of a sales contract or rental contract for an apartment or home
Utility and/or telephone bills
Employment contract for work in Cyprus

Other documentation may be requested. Some applicants report being required to provide 2 years worth of proof of the above. Provide originals as well as at least one photocopy of required documents to leave with the Customs Department.

Required vehicle documentation includes but is not limited to:

The registration documentation
Insurance certificate
Bill of sale
Arrival documentation, including bill of lading, freight receipt and/or sailing ticket

It is suggested to apply for a Cyprus Residency Card immediately upon entering Cyprus as final approval for a waiver of customs duty and VAT is dependent on the applicant having received a Residence Certificate. This commonly takes more than six months.

If approved for duty/VAT relief, Form SAD must be completed and submitted to any regional Customs Office, along with Form C104O. The Customs office will issue Form C72A indicating the vehicle has been released from Customs. This must be taken along with supporting documents and the vehicle to the Inland Transport Department for an inspection (this is not the same as a DoRT/MOT inspection).

If not approved for duty/VAT relief, then duty (and VAT if applicable) will need to be paid. Otherwise the vehicle will need to be stored by Customs, sent to another EU country or exported elsewhere.

Importing a Classic Car

Procedures are different for long-term importation of classic automobiles to Cyprus.

For information from the Ministry of Finance on importing a classic car: Click here

Registering a Car in Cyprus

The vehicle registration process differs between vehicles purchased in the EU or first registered in the EU and those imported from outside of the EU. Left-hand drive vehicles must meet additional requirements.

Any person bringing a vehicle from another EU country to be registered in Cyprus must have paid all necessary taxes and followed the proper import procedures as set forth by the Department of Customs and Excise.

The vehicle must pass a Department of Transport (DoRT) roadworthiness inspection (similar to an MOT) at an authorised inspection station. The test will check emissions, brakes, suspension, steering, lights and tyres among other things. The test is computerised and generally takes less than an hour.

For a list of DoRT inspection stations from cyprusdriving.net: Click here (PDF)

Once the vehicle passes the inspection, the following documents should be taken to a Vehicle Examination Centre of the Department of Road Transport:

results of the roadworthiness inspection
vehicle registration documents from an EU member country
sales invoice for the car (if the car is registered to a person other than the one importing and registering the vehicle)
an Emissions Fee will be payable

Note: If any of the documents are not in English or Greek, they will need to be accompanied with translations provided by the Republic of Cyprus Press and Information Office.

Republic of Cyprus Press and Information Office (PIO)
At: Apellis Street, 1456 Nicosia
Tel: 22 801 130 / 132 / 133 / 134
e-mail

Both the vehicle registration document and the sales invoice (if required) must be stamped by the Ministry of Finance, Stamp Duty Section.

Department of Road Transport - Vehicle Examination Centre, Larnaca District
At: 13 Acropoleos Avenue, 7102 Aradipou
Tel: 24 813 196
Fax: 24 818 691
Department of Road Transport - Vehicle Examination Centre, Limassol District
At: Korivou Street, Kampos Polemidion, 3112 Limassol
Tel: 25 870 442
Fax: 25 305 696
Department of Road Transport - Vehicle Examination Centre, Nicosia District
At: Old Nicosia, Limassol Road
Tel: 22 815 712
Fax: 22 486 510
Department of Road Transport - Vehicle Examination Centre, Paphos District
At: Mesogis Industrial Area, 8061 Paphos
Tel: 26 821 344
Fax: 26 946 931

Selling a Car Brought into Cyprus With an Excise Duty and VAT Waiver

When selling a vehicle in Cyprus that was imported with an customs duty and VAT waiver, the seller (or buyer) must pay duty and VAT on the value of the vehicle if it is sold within 10 years of import. The duty and VAT are calculated on the value of the vehicle when it was imported, minus yearly depreciation.