Sent them an email and they replied with the following, although im still not sure which one applies to me..
Harley is looking good and simple at the moment..
Regards Marinos
Department of Customs and Excise
A. Persons who transfer their Normal Residence
According to our legislation The Excise Duties (Relief Applicable to Imports from a Member State of the Personal Property of Individuals) Regulations of 2004, (P.I. 376/04) and the Council Regulation (EEC) No. 918/83 of 28 March 1983, persons who transfer their normal residence from outside the Republic are allowed to import without payment of any duties (import or excise) and VAT, their personal and household belongings (private use motor vehicle is included), provided that these goods:
• must have been acquired on payment of all local duties and taxes and never refunded or exempted on exportation
• must have been in applicant’s possession and actual use outside the Republic for at least six months before their transfer to Cyprus
• must be brought into the Republic within 12months from the date of transfer of residence
As regards applicants:
• they must have lived for a continuous period of at least 12months outside the Republic before their arrival to take up permanent residence and
• they are holders of a valid driving license (a Cypriot driving license for persons coming from third countries)
The applicant and his dependents may drive the vehicle.
Relief is limited to one m/vehicle for each person concerned. Applicants will be required to produce sufficient documentary evidence to support their application.
Β. Cypriots who return to take up permanent residence in the Republic
According to subheading 16b of item P of Annex I, of The Customs and Excise Duties (Relief From Import and Excise Duties) Regulations of 2004 (P.I. 380/04), Cypriots who return to take up permanent residence in the Republic, after permanent residence abroad for a continuous period of at least the last ten years prior to their arrival, are allowed to import or acquire locally a brand new or used m/vehicle (as defined by Law) without payment of the excise duties, provided that the importation takes place within one year from their arrival to resume residence in the Republic. Relief should in no case exceed £7000.
The import duty is payable if the m/vehicle is imported from a country outside the EU.
VAT is charged on:
• brand new m/vehicles
• used motor vehicles imported from a country which is not a member state of the EU and
• used motor vehicles for which VAT has already been paid in a member state and refunded on exportation
The relief is limited to one m/vehicle for each family.
General Information
A T2L document certified by the competent authorities of your country must be produced in order to prove the community status of your personal and household belongings.
For any further information you are advised to visit our website www.mof.gov.cy/ce where you will find all information you need on m/vehicles if you click on the picture of the m/vehicle.
