On Customs Clearance and Hand over of Vehicles at Depot, you will receive a C104 form which is a temporary import registration document. This is valid for 1 month, enabling you to use the vehicle within this period.

Before the month expires, you are requested to attend your local Customs office in order to extend the C104. You are given this extension to allow you to obtain all necessary documentation and evidence. This is required to meet the approval from customs that entitles you to relief on the Excise Duty.

Once Customs approves, you may register the vehicle with relief of Excise Duty.

Relief on excise duty is applicable for those with the following status providing they apply within the first 6 months of importation:

1) Retiring - If you are retired and do not earn an income here in Cyprus then you are entitled to relief on excise duty

2) Transfer of residence - Those transferring their home from the UK or any EU Country to Cyprus are entitled to relief of excise duty. You must provide proof of purchase of property in Cyprus, proof of sale in the UK or EU Country, or present a long term rental agreement here in Cyprus.

3) Cypriot Citizens that have been out of the Country and resided in another Country for 10 years or more and are returning to Cyprus.

Please note that you must not already own a Duty Free vehicle in Cyprus

You will not be entitled to relief on Excise Duty if you have resided in Cyprus for 6 months or more.

You must have owned the vehicle in UK or origin Country for minimum 6 months prior to shipping

If you are residing in Cyprus temporarily, then the C104 will only be extended up to a maximum of 1 year. Before the C104 expires, you must ship the vehicle back to the UK or EU Country or pay the Excise Duty in order to retain the vehicle in Cyprus

Please note that the above regulations are subject to change depending on the current customs laws and procedures. If you require further information please do not hesitate to contact us.