IMPORT CARS FROM JAPAN TO CYPRUS

Procedure on arrival of the vehicle in the Republic of Cyprus

All motor vehicles, when imported to Cyprus from a country outside the EU, either brand new or used, are subject to import duty and V.A.T..

Over and above, the following categories of motor vehicles, if imported to Cyprus from a country outside the EU, either brand new or used, are also subject to excise duties in accordance to national legislation, and in particular, ANNEX 4 to the Excise Duties Law No.91(I)/2004:

• Saloon type vehicles, such as sedan, cabrio, estate, hatchback, coupe, etc;

• Jeep-type off-road vehicles (4Χ4);

• Vehicles with two rows of seats, known as double cabin cars (of Tariff Heading – TH 8704) with Gross Vehicle Weight not exceeding 3,5 tonnes;

• Vans (TH 8704) having a gross weight not exceeding 2032 kg and a net cargo volume not exceeding 2 cubic meters;

• Motorcycles (TH 8711) (Note: for motorcycles with an engine capacity not exceeding 600 cc., no excise duty is chargeable)

Vehicles in the following categories are subject to 15% ad valorem excise duty:

• “go kart” type motor vehicles, used only in closed and/or confined spaces, for entertainment purposes.

• amphibious motor vehicles, with a gross weight not exceeding 1000 kg, with three rows of wheels and all-wheel-drive, which are used for recreational or commercial purposes and which can carry two to four persons.

• "hovercraft" type motor vehicles that are designed to run both on water and soil.

• Mobile campers of CN 8703

• Old vehicles as defined in the Motor Vehicle and Traffic Law of 1972 as amended; and

• 4-wheel vehicles, which have the appearance of a motorcycle and cannot be not registered for circulation on public roads.

• Vehicles not included in the above categories, such as trucks (pick-ups), buses, vehicles carrying more than nine persons including the driver, vans other than the above, passenger vehicles powered by an electric motor, etc., are not subject to excise duty.

If you are importing such a vehicle, you must pay the duties and taxes it is subject to, so that you may be allowed to take possession of it, unless you place it in a customs warehouse, import it temporarily or re-export it.

Payment of duties and taxes

In order to pay the duties and taxes, you will have to complete an SAD form. If you cannot complete it on your own, you may employ the services of a customs clearing agent. In addition to the SAD you will have to produce to Customs the evidence required for the calculation of the vehicle’s customs value, i.e. the purchase price plus freight charges and insurance (if any) up to the port or airport of the Republic. For this purpose you are requested to produce the purchase invoice, bill of lading or airwaybill, or receipt for payment of the freight charges and insurance policy (if you have insured it). In addition you have to produce evidence of the vehicle’s engine capacity, if it is not shown on the invoice.

Calculation of import and excise duties and VAT

The import duty on goods imported from third countries is provided uniformly by TARIC, i.e. the electronic tariff of the European Union in all member states in the following address: http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en

1.1. Cars

1.1.1. Calculation of import duty for cars

For the vehicles shown in the table below, the import duty is differentiated according to the category, weight, engine capacity and ranges between 10% and 22%. To find out the exact rate of import duty on such a vehicle, you must log into the abovementioned address and enter the TH 8703 or 8704, as the case may be.

1.1.2. Calculation of the excise duties for cars

For cars listed under category A in the table below, the Excise Duty is calculated on the basis of the mass of carbon dioxide (CO2) emissions (combined cycle) of each vehicle.

For cars listed under category B in the table below, the Excise Duty is calculated on the basis of each vehicle’s engine capacity.

Using the table below and the differentiations explained in sub-section 3.1.1.1. which follows, you may calculate yourself the excise duty applicable to any vehicle.

For the purposes of the application of the Excise Duty rates, corresponding to vehicles listed under category A in the above table, a verification of the mass of carbon dioxide (CO2) emissions (combined cycle) is required. For new motor vehicles, the mass of carbon dioxide (CO2) emissions is verified by the vehicle’s Certificate of Conformity (COC) whereas for used motor vehicles a certificate issued by the Registrar of Motor Vehicles (document TOM119A) is required.

In the event that the aforementioned verification is not presented to Customs, the applicable Excise Duty will be calculated on the basis of a rate that corresponds to CO2 emissions equal to 450 gr/km.

Registration of Vehicles

After the payment of relevant duties and taxes the vehicle must be registered before it can be licensed for road tax purposes.

According to the existing Motor Vehicle and Road Traffic Legislation, a private motor vehicle can be registered in Cyprus provided its age prior to its importation is less than five years old, this counted from the date of its first registration.

For more information concerning registration and other provisions on this issue you are advised to contact with the Road Transport Department, as the competent authority, at the following address: roadtransport@rtd.mcw.gov.cy

On payment of the duties and taxes, Customs will issue to you the Form C.72A which you must produce to the Inland Transport Department with the other relevant documents for the inspection and registration of the vehicle

For more info please consult this link: http://www.mof.gov.cy/mof/customs/customs.nsf/0/96935E6917ED83EDC225735400270DB8?OpenDocument