Question 1

How is customs duty assessed on non-EU imports into Cyprus?

Accepted Answer

Cyprus is an integral member of the European Union Customs Union. Customs duties on goods imported from outside the EU are assessed according to the EU Common Customs Tariff (TARIC) applied to the CIF value (Cost, Insurance, and Freight to the port of entry such or Larnaca).

Question 2

What is the statutory import VAT rate in Cyprus?

Accepted Answer

Import VAT in Cyprus is levied at the standard statutory rate of 19.0%. The taxable base for import VAT is the CIF cargo value plus the applicable EU TARIC customs duty and any excise duties or port dues incurred prior to clearance.

Question 3

Are goods imported from another EU Member State subject to customs duties?

Accepted Answer

No. Under the EU Single Market principle of free movement of goods, consignments originating or in free circulation within another EU member state are exempt from customs import tariffs. Intra-community VAT rules apply instead.

Question 4

What additional port fees apply at Limassol and Larnaca ports?

Accepted Answer

Commercial consignments arriving via the Port of Limassol or Port of Larnaca are subject to terminal handling charges (THC), wharfage, container inspection, and customs administrative clearance documentation fees, which generally average €250 to €500 per standard TEU container.

Question 5

Can commercial importers recover import VAT in Cyprus?

Accepted Answer

Yes. Importers registered for Cyprus VAT who import goods for taxable commercial activities can deduct the import VAT paid to the Department of Customs and Excise tax on their quarterly VAT return (Form VAT 4), supported by official Single Administrative Documents (SAD).

Port of Entry	Customs Code	Standard Import VAT	TARIC Customs Duty	Avg Terminal Fee (TEU)
Limassol / Larnaca 🇨🇾 Cyprus	EU UCC / Law 94(I)	19.0%	EU TARIC (0% - 12%)	€250 - €380
Piraeus 🇬🇷	EU UCC	24.0%	EU TARIC (0% - 12%)	€280 - €420
Genoa / Trieste 🇮🇹	EU UCC	22.0%	EU TARIC (0% - 12%)	€290 - €440
Valencia 🇪🇸	EU UCC	21.0%	EU TARIC (0% - 12%)	€260 - €410
Rotterdam 🇳🇱	EU UCC (Article 23 Deferment)	21.0%	EU TARIC (0% - 12%)	€240 - €390

Cyprus Customs Duty & EU TARIC Calculator

Consignment Parameters

Department of Customs Assessment Amounts in EUR (€)

Eastern Mediterranean & Southern European Port Comparison

Engr. Muhammad Shahzad

📊 Cyprus Tax Department & Social Insurance Services (SIS) Matrix