Customs Duties
Cyprus, being a Member State of the European Union (EU), belongs
to the Customs Union of the EU. The Customs Union means that all EU
Member States work together as if they were one, applying the same
tariffs to goods imported into their territory from the rest of the
world and applying no tariffs internally. Therefore upon the
importation of goods into Cyprus from outside the EU, customs
duties may be levied as well as customs controls on imported goods
aiming to protect consumers, animals and the environment from goods
which could be bad or dangerous.
Additionally, all the Community customs laws are directly
applicable in Cyprus. The most significant acts are the Union
Customs Code (UCC) and its implementing regulations, as well as the
Common Customs Tariff, also known as the EU's Combined
Nomenclature (CN). These laws are complemented by Cypriot national
laws, particularly with regard to areas that are not covered by the
UCC.
