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ARTICLE · 04 MARCH 2024

VAT Customs In Cyprus

McMillan Woods
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On 9 April 2020, the Cyprus Customs Authorities issued Circular EE – «Μ» (67) relating to the European Commission's decision authorizing EU Member States to provide relief from import duties and a VAT exemption on imports of goods needed to combat the effects of COVID-19.

CyprusTax
McMillan Woods
McMillan Woods

On 9 April 2020, the Cyprus Customs Authorities issued Circular EE – «Μ» (67) relating to the European Commission's decision authorizing EU Member States to provide relief from import duties and a VAT exemption on imports of goods needed to combat the effects of COVID-19.

The goods that fall under this relief/exemption are medical equipment, supplies, and consumables imported into Cyprus between 30 January 2020 and 31 July 2020.

A list of products that may be imported duty and VAT-free has been issued by the Commission and is attached to the customs circular.

To be eligible for the relief/exemption, the imported goods must satisfy one of the following requirements:

1) The goods are intended to be either:

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