Bringing a car to Cyprus: 10% duty, 19% VAT — and the relief that can waive both

The headline rates for a non-EU car are now published in English by Customs & Excise:

Import duty

10% of the customs value, for a passenger car new or used. EU-origin vehicles that qualify are relieved of duty.

VAT

19%, charged on the customs value plus the duty.

Excise

None — no excise or consumption tax is imposed on motor vehicles brought into Cyprus. The old registration tax was abolished.

• The car must have been owned and used for at least 6 months before you move.
• You must have had your normal residence outside the EU for at least 12 months beforehand.
• It must be imported within a window of 6 months before to 12 months after the move.
• For 12 months after clearance under relief the car may not be sold, hired out, lent, pledged or transferred.

Temporary driving on foreign plates before clearance is allowed for roughly a month under Form C.104O.

The full picture — licence exchange, buying and insuring locally, and the import branch by origin — is in the driving and cars guide.