Shipping From Canada
to Cyprus.

Documents Only

Cypriot officials allow the following items into Cyprus as a document shipment:

• Bids
• Diplomas
• Driver's licence
• Examination papers
• Gift cards
• Visa applications

The following items will be allowed entry into Cyprus as a document shipment if they comply with the restriction shown.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA

Shipping Gifts

Gift shipments with a value of €45 or less (about $60 CAD) will be allowed a duty-* and tax-free entry into Cyprus provided:

• The shipment is for an occasional event, like a birthday or anniversary
• They are from one person to another person without any exchange of money
• They are for the personal use of the recipient or his or her family

*Gift shipments up to the value of €150 (about $200 CAD) will only be allowed a duty-free exemption (VAT will be incurred at values above €45).

NOTE:
Shipments of the following will incur duty if their value is €45 or more: alcoholic beverages, tobacco products, perfumes, and colognes.

Gifts of the following products will be allowed a duty exemption if the shipment's value is no more than €45 (about $60 CAD) and are limited to the quantities shown in the table.

Shipments from Individual-to-Individual

Gift shipments from an individual in Canada to an individual in Cyprus will be allowed a duty- and tax-free entry if:

• Its value is €45 or less (about $60 CAD)
• The gift is intended for an individual or his or her family
• No exchange of money has been involved between the sender and the recipient

NOTE:
A gift shipment of not more than €150 (about $200 CAD) will be exempt from duty, but NOT VAT, provided there are no gifts of colognes, perfumes, tobacco products, or alcoholic beverages.

A gift parcel of €45 or less (about $60 CAD) may be allowed a duty-free entry into Cyprus if it contains the following items up to the limits stated below:

• Cigarettes (50); or cigarillos (25 - each item no more than 3 g); or cigars (10); smoking tobacco (50 g)
• Distilled spirits (1 L); or still wine (2 L)
• Perfumes (50 g)
• Toilet waters (250 mL)
• Coffee (500 g); coffee extracts and essences (200 g)
• Tea (100 g); tea essences and extracts (40 g)

Shipments from Business-to-Business

A gift shipment from a business in Canada to a business in Cyprus will incur duties and taxes no matter the value of the gift.

Shipments from Business-to-Individual

If a business in Canada ships a gift to an individual in Cyprus, it will be liable to taxes and duties regardless of its value.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If your shipment contains 2 or more gifts whose value is greater than €45 (about $60 CAD), the value of one of the gifts CANNOT be divided such that it will be less than €45.

For example, a shipment with 2 gifts, one at €35 and the other at €20, will be allowed a duty exemption up to €35 only. The second gift would incur duty on its full value of €20.

Also, be sure to wrap and tag each gift separately.

Sources:
https://www.mof.gov.cy/mof/customs/Customs.nsf/All/9358827DB092DCF4C2257C0800266D4B?OpenDocument
https://www.mof.gov.cy/mof/customs/customs.nsf/All/70F7AA0C15C7658AC22586FC002D1988/$file/EL%20%CE%A3%CF%85%CE%BD%CE%AE%CE%B8%CE%B5%CE%B9%CF%82%20%CE%95%CF%81%CF%89%CF%84%CE%AE%CF%83%CE%B5%CE%B9%CF%82%20%CE%B3%CE%B9%CE%B1%20%CF%84%CE%BF%20%CE%B7%CE%BB%CE%B5%CE%BA%CF%84%CF%81%CE%BF%CE%BD%CE%B9%CE%BA%CF%8C%20%CE%B5%CE%BC%CF%80%CF%8C%CF%81%CE%B9%CE%BF%20%CE%BC%CE%AD%CF%83%CF%89%20%20%CF%84%CE%B1%CF%87%CF%85%CE%B4%CF%81%CE%BF%CE%BC%CE%B5%CE%AF%CE%BF%CF%85.pdf?OpenElement

Shipping Personal Effects

Personal effects shipped by persons moving permanently from Canada to Cyprus will be allowed a VAT- and duty-free entry of their goods as long as:

• The claimant has owned and used the goods for at least 6 months
• The goods arrive in Cyprus between 6 months before and 12 months after the entry of the owner
• The items are for the use of the importer only; they are not to be sold, lent, or given away

Personal effects may include items such as:

• Small, portable items for the use in a person's trade or profession
• Linens and clothing
• Furniture and decorations
• Kitchen appliances
• Bicycles

NOTE: The following will NOT be eligible for duty and VAT relief:

• Tobacco products
• Alcoholic beverages
• Large or immobile pieces of equipment used in a profession or trade

Moving Temporarily

Students

Students whose residence is outside of Cyprus will incur duties on their personal effects when they ship them to the country for the purposes of study.

Non-students

Non-students who move temporarily to Cyprus may ship their personal effects without payment of duty fees provided the quantity is clearly for personal purposes and cannot be construed as a commercial shipment.

Goods may be new or used and may include sports equipment.

NOTE: Goods may stay in Cyprus for a period of 3 months though this can be extended by Customs.

Moving Permanently

If you are moving permanently to Cyprus, your personal effects may enter the country exempt from duty and tax fees provided:

• The goods belong to you, and you have used them for a minimum of 6 months
• Only you or your family will be using the goods
• The items are not to be given away, lent out, or sold
• The goods must arrive no more than 6 months before and 12 months after your entry into Cyprus

Goods eligible for duty and tax relief include:

• Clothing and footwear
• Appliances and other items for the preparation and consumption of food
• Decorations and furniture
• Children's toys and bicycles
• Portable and small tools and equipment required to conduct the claimant's profession or trade

Ineligible items for tax and duty exemption include:

• Alcoholic beverages
• Tobacco and tobacco products - cigars, cigarettes, etc.
• Large, stationary equipment used for your trade or profession

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• Complete Form An.2 (for persons moving permanently to Cyprus)
• For those moving permanently, a proof of residence in Canada for a minimum of 12 months

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/2BCA7C3FA48AB7A0C22572BF002DEAEA?OpenDocument
https://www.mof.gov.cy/mof/customs/customs.nsf/All/975C1832DF5ECEBDC225735B0023C7BE/$file/Reliefs%20-%20Ap%202%20en.pdf?OpenElement
https://www.mof.gov.cy/mof/customs/customs.nsf/all/B5A660C537A0874AC22587E600324841/$file/4.TA-personal%20effects-article219DA-%CE%95%CE%9D.pdf?openelement

Food, Chocolate, Candies

Many foodstuffs that enter Cyprus require a health certificate. Details may be found here.

You May Ship

• Powdered infant milk and food, foods for medical conditions (max. 2 kg)
• Fish - smoked, cured, dried, fresh, or cooked (small, personal quantities)
• Honey, live oysters and snails (max. 2 kg)
• Sturgeon caviar (max. 125 g)
• Chocolate and candy
• Baked goods
• Meat extracts and concentrates
• Olives stuffed with fish
• Pasta and noodles
• Energy drinks
• Cheese

Do Not Ship

• Fresh meat
• Perishables such as produce

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/0C4031A4E9CBC36DC22572A6003D77DB

Samples

Commercial samples shipped to Cyprus from Canada will be allowed a duty- and tax-free entry provided they are re-exported once their time in the country is finished.

Commercial samples are intended to be displayed to promote products; they are not for sale, and they are to remain unchanged whilst in Cyprus save for routine wear-and-tear.

NOTE: An ATA Carnet may also be used to ship commercial samples to Cyprus. See the Temporary Imports section for details.

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/0827D9AAB6980A92C22587570024F39F?OpenDocument&highlight=samples

Advertising Material

Advertising materials shipped to Cyprus, which can take the form of goods displayed at trade fairs, exhibitions, and industrial fairs, will be allowed into the country as a temporary import.

Such goods will be allowed a partial or full tax and duty exemption provided they leave Cyprus when their purpose in the country is completed.

Advertising may also enter with an ATA Carnet. See Temporary Imports for further details.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/0827D9AAB6980A92C22587570024F39F?OpenDocument&highlight=exhibitions

Repairs

Under the free-trade agreement between Canada and the EU (CETA), equipment repairs done under a warranty may re-enter Canada exempt from duties and GST.

Items Under Warranty

Items under warranty that are repaired in Cyprus will be allowed a GST- and duty-free return to Canada. This is a result of Canada and Cyprus being part of CETA (the free-trade agreement between the EU and Canada).

Items No Longer Under Warranty

Equipment and machinery no longer under warranty that is repaired in Cyprus will incur duty and GST when it re-enters Canada. Fees will apply to the cost of the repair and any parts required during the repair process.

Sending Product for Repair to Cyprus

Goods shipped to Cyprus from Canada for repair may enter the country without payment of duties and VAT.

Returning Repaired Product to Cyprus

Products repaired in Canada under warranty will be allowed a duty- and VAT-free re-entry into Cyprus. This is due to the terms of CETA - the free trade agreement between the EU and Canada.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Cyprus or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/81657AA0AFBFF90DC225856D0036F90A?OpenDocument
https://www.mof.gov.cy/mof/customs/customs.nsf/All/83A895E5A4340F6EC225856D003A6AC3?OpenDocument

Temporary Imports

Goods of a temporary nature may enter Cyprus with either total or partial exemption from duties.

The following conditions must be abided by for duty exemption:

• The items cannot be changed except for normal wear-and-tear
• The goods can be clearly identified

Examples of temporary imports include goods such as:

• Commercial samples for display at trade fairs and similar exhibitions
• Equipment and machinery required for tests and evaluation of other goods
• Sporting equipment
• Tools and machinery destined for professional services

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Cyprus, you can pick from Option 1 or 2 of the Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details can be found below.

1. Complete a Commercial Invoice Only

This is the simplest and quickest option. See example.

NOTE:
You should be aware that shipping using this method doesn't guarantee that your items will be imported duty/tax free. Not all brokers will clear goods as temporary imports (i.e. UPS, Fedex, DHL) nor is it a guarantee that customs won't charge any duties and taxes.

2. CI + an ATA Carnet

This option is ideal for items that frequently travel in and out of Canada. It's also extremely handy because once you have an ATA Carnet, it is accepted by 176 countries worldwide, which makes the application process a one-time occurrence.

In addition to declaring your commercial invoice as a temporary import, you can get an ATA Carnet for the items that are of temporary nature.

ATA Carnets are beyond the scope of this article. You can, however, contact your local chamber of commerce and they will be able to guide you along. You can also find more information here.

In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• The goods are returned to Canada when their service in Cyprus is complete

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/8AF9C47B94C88F2F4225778C003A0859?OpenDocument
https://www.mof.gov.cy/mof/customs/customs.nsf/All/0827D9AAB6980A92C22587570024F39F?OpenDocument&highlight=samples

Permanent/Sold Goods

The duty exemption for sold goods entering Cyprus is €150 (about $200 CAD). This means that any parcel under this value will not incur duty fees, but VAT must be paid no matter the value of the shipment.

Occasional Shipper

Sold goods with a value of no more than €150 (about $200 CAD) may enter Cyprus duty-free; however, all shipments regardless of value will incur VAT.

Regular shipper

Regular shippers of sold goods to Cyprus are recommended to use the services of a licenced Cypriot customs broker.

Sources:
https://www.mof.gov.cy/mof/customs/customs.nsf/All/34102598B1973E30C22572830053BE19?OpenDocument