Persons who wish to transfer a vehicle to Cyprus from an EU country are required to furnish proof of residence outside the Republic for 12 consecutive months prior to the transfer of their normal residence.

They must also, in accordance with the relevant legislation, present evidence of the transfer of their normal residence and of permanent establishment in the Republic.

The requirements for the granting of relief from excise duty when transferring a vehicle to Cyprus are explained below:

• The person making the transfer must have owned and used the vehicle at his place of normal residence for at least six months prior to the transfer of the normal residence to the Republic of Cyprus.
• The vehicle must have been acquired under the general conditions of taxation applicable in the Member State and must not have qualified for any relief from or refund of any duty, excise duty or VAT (as evidenced, for example, by production of the invoice, the receipt for the purchase of the vehicle and the title of ownership).
• The vehicle must arrive in the Republic within 12 months of the date of the transfer to Cyprus of the normal residence of the person effecting the transfer.

Each person may transfer only one vehicle, and the person making a transfer must hold a valid driving licence. The vehicle may not be sold, placed for sale, hired out or commodated (loaned without payment) without the prior approval of the Director of the Department of Customs and Excise.

In order to qualify for relief from excise duty, the person transferring the vehicle must produce the following documents:

• certificates pertaining to the registration of the vehicle (vehicle insurance, the purchase invoice,
• the certificate of ownership
• the receipt for the purchase)
• the loading list receipt
• a valid driving licence
• supporting evidence relating to the country of normal residence (income tax statements, social insurance statements, employment letters, etc.).

Persons who wish to effect a transfer are advised to contact the Department of Customs and Excise for detailed information.

A person who transfers a vehicle to Cyprus in accordance with the requirements set out above must go to the customs station within 24 hours of the arrival of the vehicle (excluding non-working days) to settle the customs procedure for the relief from excise duties.

A person who effects a transfer should contact the Road Traffic Department for information about the provisions on vehicle registration tax and road tax.

It should be noted that the registration tax and road tax vary according to engine size.

In order to be registered in Cyprus, a vehicle being transferred by a European citizen must be given a technical inspection by a private technical inspection centre before undergoing the relevant inspection by a state Technical Inspection Centre.

After the vehicle has passed both of the technical inspections it can be registered in accordance with the relevant legislation. A private motor vehicle or a power-driven goods vehicle with a gross weight not exceeding three tonnes may be registered in the Republic regardless of its age subject to the furnishing of documentation proving that the first registration of the vehicle occurred in an EU Member State.

Left-hand drive vehicles may be registered provided that:
the applicant has owned the vehicle for at least 180 days before its arrival in Cyprus and resided abroad for more than five years before his arrival in Cyprus.

• For further information, contact the Department of Customs and Excise: Tel. +357 22 601 657 and +357 22 601 658. 
• Information should also be obtained from the Road Traffic Department: Tel. +357 22 807 117.