Transfer of Residence to Cyprus
Relief from Import Duties & VAT When Moving from Outside the EU
Moving to Cyprus from Outside the EU?
If you're relocating to Cyprus from a country outside the European Union, you may be eligible for relief from import duties and VAT on your personal property and household goods. This is known as "Transfer of Normal Residence" relief.
You will need a customs broker to help you with this process, and Shoham's customs broker team is at your disposal to handle all the paperwork and coordination with Cyprus Customs.
Download Official Form (Απ. 2)Eligibility Requirements
To qualify for duty-free import of personal belongings, you must meet ALL of the following conditions:
- 12+ months residence outside EU: You must have had your normal place of residence outside the European Union for at least 12 consecutive months before moving to Cyprus
- Items owned/used 6+ months: Personal property must have been in your possession and use for at least 6 months before the transfer
- Transferring normal residence: You must be genuinely transferring your normal place of residence to Cyprus
- No previous relief: You must not have previously received duty relief for transfer of residence in Cyprus
What Can Be Imported Duty-Free?
Furniture & Furnishings
Household items
Electronics & Appliances
TVs, computers, etc.
Clothing & Personal Effects
Wardrobe items
Books & Artwork
Personal collections
Collections & Antiques
Hobby items
Motor Vehicle*
Subject to conditions
*Motor vehicles have additional special conditions - see below
Family Members
Relief can include household members accompanying you to Cyprus. For each family member, you'll need to provide:
- • Full name and date of birth
- • Relationship to applicant
- • Passport number and nationality
Required Documentary Evidence
Cyprus Customs requires substantial documentation to prove your eligibility. Below are the three categories of evidence needed:
Proof of Residence Abroad
- • Passport with entry/exit stamps
- • Property sale/rental termination
- • Employment termination letter
- • Tax records from abroad
- • Utility bills (last 12 months)
- • Council/municipal tax receipts
- • Children's school certificates
- • Bank statements
Vehicle Documents (if applicable)
- • Vehicle registration document
- • Insurance certificates (6+ months in your name)
- • Valid driving license
- • Form C.104O
- • Purchase invoice/receipt
- • Road tax receipts
Proof of Transfer to Cyprus
- • Property purchase/rental agreement
- • Employment contract in Cyprus
- • Children's school registration
- • ARC (Alien Registration Certificate)
- • Residence permit application
- • Cyprus bank account opening
- • Utility connection receipts
Important Conditions & Warnings
- • Goods imported under this relief cannot be sold, lent, pledged, or hired out without prior Customs approval
- • Heavy penalties apply for false declarations, including forfeiture of goods and prosecution
- • The declaration form (Απ. 2) must be signed in the presence of a Customs officer
- • Goods should be imported within 12 months of establishing residence in Cyprus
Why Use Shoham's Customs Team?
- Licensed Cyprus customs brokers
- Handle all paperwork & forms
- Direct coordination with Customs
- Door-to-door shipping available