Question 1

What is the CIF value and why is it used for customs calculations?

Accepted Answer

CIF stands for Cost, Insurance, and Freight. It represents the total value of the goods (purchase price) plus the cost of shipping them to the EU border, plus the insurance premium. Cyprus Customs uses the CIF value as the customs value because it reflects the true economic value of the goods at the point of entry into the EU. Both import duty and import VAT are calculated on this CIF value.

Question 2

Are goods from EU countries subject to import duty in Cyprus?

Accepted Answer

No. Goods that are in free circulation within the EU — meaning they have already been customs-cleared in any EU member state — move freely between member states without customs duties, import VAT at the border, or customs declarations. Only goods arriving from third countries (non-EU) are subject to Cyprus customs procedures.

Question 3

What is the de minimis threshold for customs duties in Cyprus?

Accepted Answer

Certain low-value consignments imported from non-EU countries may qualify for relief from customs duties. However, import VAT at 19% applies to all commercial imports regardless of value. For specific thresholds applicable to your shipment, consult the Cyprus Customs & Excise Department or contact our team.

Question 4

Can I get a reduced duty rate for goods from the UK after Brexit?

Accepted Answer

Yes, in many cases. Under the EU-UK Trade and Cooperation Agreement (TCA), goods that originate in the UK — meaning they were substantially manufactured or processed in the UK — may qualify for zero or reduced duty rates. To claim this preferential rate, you must present valid proof of origin: either a Statement on Origin made out by the UK exporter, or a REX (Registered Exporter) declaration. Without valid proof of origin, standard EU Common Customs Tariff rates apply.

Question 5

Is import VAT recoverable for businesses in Cyprus?

Accepted Answer

Yes. Businesses that are registered for VAT in Cyprus can recover import VAT as input tax on their periodic VAT return, provided the goods are used for taxable business purposes. This means that for VAT-registered importers, import VAT is a cash flow cost rather than a permanent expense. Private individuals and non-VAT-registered entities cannot recover import VAT.

Question 6

Are the duty rates shown in this calculator exact?

Accepted Answer

The rates shown are indicative estimates based on common EU Common Customs Tariff rates for each goods category. Actual duty rates depend on the precise 8-digit CN/HS code of your specific product, the country of origin, and any applicable trade policy measures (anti-dumping duties, safeguard measures, tariff quotas). For an accurate calculation for your specific goods, consult the Cyprus Customs Tariff Browser or contact our team.

Question 7

How much does it cost to import a car into Cyprus?

Accepted Answer

Importing a passenger car into Cyprus from a non-EU country typically involves a 10% customs duty on the CIF value (purchase price + freight + insurance), plus 19% import VAT on the total of CIF value and duty. For example, a car with a CIF value of €20,000 would incur approximately €2,000 in duty and €4,180 in VAT — a total tax cost of around €6,180. If you are relocating to Cyprus permanently and meet the Transfer of Residence (TOR) eligibility criteria, you may be able to import one vehicle duty-free and VAT-free.

Question 8

What is the import duty rate on goods from China to Cyprus?

Accepted Answer

Goods imported from China to Cyprus are subject to the EU standard Common Customs Tariff (CCT) rate, also known as the Most Favoured Nation (MFN) rate. There is currently no EU-China free trade agreement, so no preferential rate applies. Additionally, certain goods from China — including steel products, solar panels, electric bicycles, and ceramic tiles — may be subject to EU anti-dumping duties on top of the standard CCT rate. Always verify the applicable rate on the Cyprus Customs Tariff Browser for your specific HS code.

Question 9

Do I pay VAT when importing goods into Cyprus?

Accepted Answer

Yes. Import VAT at the standard rate of 19% is charged on all commercial goods imported into Cyprus from non-EU countries, regardless of value. Import VAT is calculated on the VAT base, which equals the CIF customs value plus any import duty paid. For VAT-registered businesses, import VAT is recoverable as input tax on the periodic VAT return. Reduced VAT rate of 5% applies to specific goods categories such as food, beverages, medicine, and books. Certain basic necessities (bread, milk, eggs, baby food) attract 0% VAT until end of 2026.

Agreement	Required Proof of Origin
EU-UK Trade and Cooperation Agreement	Statement on Origin or REX declaration
CETA (EU-Canada)	Origin declaration by approved exporter or REX
EU-Japan EPA	Origin declaration (EUR.1 not applicable for Japan)
EU-Korea FTA	EUR.1 Movement Certificate or origin declaration
EU-Turkey Customs Union	A.TR Movement Certificate (industrial goods only)
EU-Israel / EU-Egypt / EU-Morocco	EUR.1 Movement Certificate or invoice declaration

Cyprus Import Duty & VAT Calculator

Calculate Import Costs

How Import Duty and VAT Are Calculated in Cyprus

Step 1 — Determine the Customs Value (CIF)

Step 2 — Find the Duty Rate (Cyprus Customs Tariff)

Step 3 — Calculate Import Duty

Step 4 — Calculate Import VAT

Preferential Trade Agreements

Frequently Asked Questions

Related Tools & Guides

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