Temporary Importation of Vehicles

What to do when importing a vehicle for the short term...

Temporary Importation from outside the European Union

Temporary importation allows a vehicle from a third (non-EU) country to be driven during a temporary stay in Cyprus, and then re-exported without paying Cypriot customs duty, excise duty or VAT. The duration of the temporary use is six months, continuous or otherwise, per calendar year.

One vehicle per person is allowed for a period of time not exceeding six months per year. The vehicle must be registered in a third country, or must be owned by a person established in a third country.

Temporary Importation from an EU country

A vehicle can be imported for temporary use from another EU member state for no more than six months per year. The six months do not have to be consecutive.

No excise duty or VAT is payable if the car has EU number plates and registration documents (and therefore was taxed in the country in which it was acquired). This does not apply if excise duty or VAT relief was granted when the car left its country of registration.

For more information, contact the Department of Customs and Excise.

Driving a Vehicle Temporarily in Cyprus

Vehicles can be temporarily driven in Cyprus if one of these three conditions is met:

  • The driver has a valid certificate of registration and road licence from another EU member state
  • The driver holds a valid International Drivers Licence/Permit, and their licence is valid in their own country
  • The vehicle is insured by a Cypriot insurance company, or is covered by the Green Card scheme.

Note: While the vehicle is in Cyprus, it may not be sold, rented out, lent out or disposed of.

In some instances a vehicle may be kept in Cyprus for more than six months on foreign plates and registration. This is a special case for students or foreign workers whose time in Cyprus is longer than six month but has a clear end date. The Department of Customs and Excise has more information.

Entry and declaration

Customs will give the vehicle owner Form C104O, a temporary import registration document. This form should be kept in the vehicle as Customs officials or the police may request to see it at any time. It must also be presented when leaving Cyprus or disposing of the vehicle.

Note: while in Cyprus temporarily, a vehicle must be covered by valid insurance and the owner must be licensed.

Termination of temporary import status

Within six months of entry, the temporarily imported vehicle must:

  • be exported from Cyprus, or
  • be stored by Customs, or
  • be destroyed under supervision from Customs, or
  • be given to Customs, or
  • be cleared through Customs by either having excise duty paid or received relief from payment of excise duty

The Form C104O given to the vehicle owner upon entry to Cyprus must be presented in order to do any of the above.

With contributions from Andreas Andreou of Cyprus Global Logistics Tel: +357 7000 1002 email Website