by Svetlana » Tue Aug 02, 2005 10:27 am
The full description of the C&E rules and regulations of 'relief' from Import Duty is as follows:
1. What is relief
It is the customs regime whereby goods are placed in free circulation and home use with partial or total relief from excise duties, notwithstanding their tariff classification, provided they are transferred in Cyprus under certain conditions and for specific purposes. A legal provision specifying a relief is a prerequisite for granting it.
Reliefs are granted for a number of goods for various reasons. This part refers only to reliefs on private motor vehicles which are of interest to the public when brought from European Union (EU) member states.
2. Community status of vehicle
Goods in free circulation in the EU 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 to Cyprus a vehicle for private use from another member state, you may prove its Community status by producing:-
for a brand new or used vehicle, T2L or Τ2LF document; or
for used vehicles, the number plates and the vehicle registration document issued by previous member state.
The T2L or Τ2LF document can be obtained from the previous member state Customs Service or through your vehicle supplier or the shipper
In case of failure to provide above mentioned proof of vehicle’s Community status, the importation will be classed as having arrived from a third country and the vehicle will be liable to import duty in addition to the excise duty and VAT.
3. Transfer of normal residence
If you are resident in another member state of the EU and you have decided to transfer your normal residence to Cyprus, under certain conditions you are entitled to transfer your personal property without having to pay excise duty and VAT. You will find all the information in the Guide to Customs Procedures titled “Transfer of normal residence”.
If part of your personal property is a motor vehicle, 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.
Customs will issue Form C72A and a copy will be given to you. The vehicle must be then produced, together with Form C72A and other documents relating to your vehicle, to the Inland Transport Department for inspection and registration purposes.
If you get a negative answer from Customs because you do not meet the criteria for being granted a relief for the vehicle, you have the following options:
to pay the excise duty and VAT (if the latter is payable);
to place it in a customs warehouse;
to send it to another member state of the EU; or
to export it to a third country.
Lana