HS Code for Vehicles: Cyprus Tariff Classification Guide
Find the correct HS code for vehicles imported into Cyprus. Cars, vans, motorcycles, trucks & more. Duty rates, VAT, and CN codes explained.
What is the HS Code for Vehicles?
Motor vehicles are classified under Chapter 87 of the Harmonized System. The chapter covers tractors, motor cars and other motor vehicles, motor vehicles for the transport of goods, special purpose motor vehicles, motorcycles, and trailers. When importing a vehicle into Cyprus from outside the EU, the HS code determines the customs duty rate, which is then applied to the customs value (typically the purchase price plus freight and insurance). For passenger cars, the standard EU duty rate is 6.5%, while commercial vehicles attract rates between 10% and 22%. Electric vehicles have their own specific HS codes under heading 8703. Since Brexit, vehicles imported from the UK may qualify for 0% duty under the EU-UK Trade and Cooperation Agreement if they meet the rules of origin requirements — meaning the vehicle must have been substantially manufactured in the UK, not merely assembled there from imported components.
Vehicles are classified under Chapter 87 based on their primary use (passenger transport, goods transport, special purpose), engine type (petrol, diesel, electric, hybrid), engine capacity, and seating capacity. Passenger cars are under heading 8703, goods vehicles under 8704, motorcycles under 8711.
Duty Rate Overview
Passenger cars (8703): 10% duty (erga omnes third-country rate). Commercial vehicles (8704): 10–22% depending on weight and engine size. Motorcycles: 6% (erga omnes rate). Electric vehicles (8703.80): 10% base duty (additional countervailing duties may apply on Chinese-origin BEVs). Many countries benefit from 0% under EU trade agreements (UK, Japan, Korea, Canada). VAT at 19% applies to all vehicle imports.
HS Code Examples for Vehicles
| Product | HS Code (CN) | Description | Duty Rate | VAT | Verify |
|---|---|---|---|---|---|
| Petrol passenger car (1000–1500cc) | 8703.22.10 | Motor cars, spark-ignition, 1000–1500cc, new | 10% 0% for UK, Japan, Korea, Canada and other EU FTA partners | 19% | |
| Electric passenger car | 8703.80.10 | Motor cars, electric, new | 10% Additional countervailing duties up to 35.3% may apply on Chinese-origin BEVs | 19% | |
| Motorcycle (>250cc) | 8711.40.00 | Motorcycles with reciprocating internal combustion engine, >500cc ≤800cc | 6% | 19% | |
| Light goods van (<3.5t) | 8704.21.31 | Motor vehicles for transport of goods, diesel, GVW ≤3.5t | 22% | 19% | |
| Diesel passenger car (1500–2500cc) | 8703.32.19 | Motor cars, compression-ignition, 1500–2500cc, new | 10% 0% for UK, Japan, Korea, Canada and other EU FTA partners | 19% |
* Duty rates are indicative. Actual rates depend on origin and trade agreements.
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Frequently Asked Questions
What is the import duty on a car imported to Cyprus from the UK?
The standard (erga omnes) duty rate for a passenger car is 10%. However, if the car was manufactured in the UK (not merely exported from the UK), it may qualify for 0% duty under the EU-UK Trade and Cooperation Agreement. A car made in Japan but sold in the UK does not qualify for preferential treatment.
What is the HS code for an electric car?
Electric passenger cars are classified under HS code 8703.80.10. The base import duty rate is 10%, the same as conventional petrol or diesel cars. VAT at 19% also applies. Note: additional countervailing duties of up to 35.3% may apply to Chinese-origin battery electric vehicles.
Can I import a car duty-free when moving to Cyprus?
Yes, under Transfer of Residence (TOR) relief, one vehicle can be imported duty-free when permanently relocating to Cyprus from a non-EU country, provided you have owned and used the vehicle for at least 6 months before the move and you do not sell or transfer it within 12 months of importation.
What documents do I need to import a car to Cyprus?
You will need the original V5C registration document (or equivalent), purchase invoice, bill of lading, insurance certificate, and a completed customs declaration. For TOR relief, you also need proof of residence abroad and proof of ownership duration.
What is the duty rate for importing a motorcycle to Cyprus?
Motorcycles attract 6% duty (erga omnes rate). Countries with EU trade agreements may qualify for 0% duty. VAT at 19% applies to all motorcycle imports.
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Important Disclaimer
The duty rates, HS codes, and tariff information on this page are provided for general guidance only and are based on the EU Common Customs Tariff (TARIC) as at the date of publication. Actual rates applicable to your shipment may differ depending on the country of origin, applicable EU trade agreements (preferential rates), anti-dumping or countervailing measures, tariff suspensions, tariff-rate quotas, and any subsequent amendments to EU legislation. Rates are subject to change without notice. This information does not constitute professional customs or legal advice. P. Panagi & Sons Ltd accepts no liability for errors, omissions, or reliance on this information. Always verify current rates using the official Cyprus Customs Tariff Browser or contact a licensed customs broker before making commercial decisions.
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