International convention and customs procedures of Cyprus

International Conventions: Member of the World Trade Organization (WTO)
Party to the Kyoto Protocol
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Montreal Protocol on Substances That Deplete the Ozone Layer
Party to the International Coffee Agreement
International Economic Cooperation: Cyprus is a member of the European Union, the United Nations, the Council of Europe, the World Trade Organization, the World Bank, the Commonwealth and the International Monetary Fund. It is also well represented by diplomatic missions in foreign countries.
Non Tariff Barriers: In accordance with its European Union membership since May, 1st of 2004, Cyprus applies the European Union trade policy like antidumping or anti-subsidy measures. The European Union import regime applies to Cyprus. If Cyprus has adopted the main part of the EU regulations on May, 1st of 2004, some transitional measures have been granted to the country regarding some EU rules like the freedom of movement for workers or cabotage inside some countries.
While the European Union has a rather liberal foreign trade policy, some products need import licenses. There are some restrictions, especially on farm products, following the implementation of the CAP (Common Agricultural Policy): the application of compensations on import and export of farm products, aimed at favouring the development of agriculture within the EU, implies a certain number of control and regulation systems for the goods entering the EU territory.
Some products entering Cyprus must be "CE" marked in respect of the European Directives adopted on the basis of the New Approach and the Global Approach. For further information, please consult the Guide to the Implementation of Directives based on New Approach and Global Approach.
Customs Duties and Taxes on Imports: Trade with Cyprus is totally free from customs duties, provided that the country of origin of the goods is one of the other 25 EU Member States. For the non-European countries, the applicable rate should be checked at the following website about EU Customs. You can also consult the Cyprus Integrated Tariff System.
The duties for non-European countries are relatively low, especially for manufactured goods (4.2% on average for the general rate), however textile, clothing items (high duties and quota system) and food-processing industry sectors (average duties of a 17.3% and numerous tariff quotas, PAC) still have protective measures.

Customs Classification

Since its accession to the European Union on May, 1st of 2004, Cyprus has adopted the EU Common External Tariff.
When the country of origin of the goods exported to Cyprus is not part of the European Union, customs duties are calculated Ad valorem on the CIF value of the goods, in accordance with the Common Customs Tariff (CCT). In order to get exhaustive regulations and customs tariffs regarding their products, exporters shall refer to the TARIC code and its database, which includes all applicable customs duties and all customs trade policy measures for all the goods. For further information, please consult the information document published by the European Commission about the impact of EU enlargement on customs policy.

Import Procedures

No customs duties are levied when industrial goods and agricultural products originating from one of the 27 EU Member States arrive on the Cyprus market. Trade between the EU and Cyprus consist of inter-community exchanges (acquisitions and deliveries). Only the VAT needs to be paid in the country of consumption of the product. Systematic controls of the goods at the borders are removed and carried outside the border if the country is concerned, subject to the rules applicable to certain sensitive goods. It is important to remember that the application of the European legal framework (acquis communautaire) is suspended in the north part of the country.

However, when intra-Community goods enter the Cyprus market, the exporter must necessarily fill a Trade of Goods Statement (DEB) or Intrastat declaration. As part of the "SAFE" standards set forth by the World Customs Organisation (WCO), the European Union has set up a new system of import controls, the "Import Control System" (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community eCustoms Programme, has been in effect since 1 January 2011. Since then, operators are required to file an Entry Summary Declaration (ENS) with the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union.

Cypriot Customs requires the following documents for clearing products originating from non-EU countries: delivery order for the goods; an invoice; and a packing list. Various other documents according to the nature of each import will be required; please visit the Cyprus Customs and Excise Department's website for more information.

Importing Samples

Goods transiting Cyprus are not subject to duties. It is possible to obtain a temporary duty exemption for items such as commercial samples and for goods intended for public displays at exhibitions or trade fairs.