Cyprus Customs Duty

Key Takeaways

• Cyprus’s standard VAT rate is 19%, tied with Germany as one of the lowest in the EU.
• EU customs and VAT rules apply to the government-controlled area of Cyprus; the northern part of the island, outside the government’s control, is treated as temporarily outside EU law, including VAT.
• As an EU member state, Cyprus follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Cyprus Post uses an online platform called THALISUPP for customs document upload and duty payment, plus a flat presentation-to-customs fee per item.

How Cypriot Import Rules Work

Cyprus is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 19%, Cyprus’s VAT rate is among the lowest in the EU, level with Germany. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 19% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 19% VAT collected by the courier, no customs duty.
• Over €150: 19% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Cyprus-Specific Considerations

Cyprus has a genuinely unique situation among EU member states: the island is legally recognized in its entirety as the territory of the Republic of Cyprus, an EU member since 2004, but the government in Nicosia does not exercise control over the northern part of the island. As a result, application of EU law, including the EU’s VAT and customs rules, is suspended in that northern area. In practice, this means Dutix’s EU import guidance (the 19% VAT rate, the €150 threshold, and IOSS-based duty rules) applies to shipments delivered to addresses in the government-controlled area of Cyprus, not to the north of the island.

VAT administration in Cyprus falls to the Cyprus Tax Department, which operates the VAT Service and issues Cyprus VAT numbers. Alongside the 19% standard rate, Cyprus applies a 9% reduced rate to hospitality and transport services and a 5% reduced rate to books, medicines, and residential construction, meaning book and medicine imports carry a noticeably lower VAT burden than typical consumer goods.

For postal shipments, Cyprus Post clears parcels using an online platform called THALISUPP (THALIS Upload and Payment Platform), which lets recipients upload customs documents and pay VAT, duty, and fees online before the parcel is released for delivery or collection. Separately from VAT and customs duty, Cyprus Post charges a flat “presentation to customs” fee of €3.50 per item, regardless of the item’s value, and cleared parcels are typically held for collection for up to 30 days after arrival.

Frequently Asked Questions About Customs Duty in Cyprus

Do the EU’s import rules apply everywhere on the island of Cyprus?

No. EU VAT and customs rules, including the ones described here, apply to the government-controlled area of the Republic of Cyprus. The northern part of the island, outside the government’s effective control, is treated as temporarily outside the application of EU law.

How do I pay VAT and duty on a parcel arriving through Cyprus Post?

Cyprus Post uses an online platform called THALISUPP where you upload the required customs documents and pay any VAT, duty, and fees before the parcel is released. There’s also a separate flat €3.50 presentation-to-customs fee charged per item regardless of value.

Are books and medicines cheaper to import into Cyprus than other goods?

Yes. Books, medicines, and residential construction materials qualify for a reduced 5% VAT rate in Cyprus, well below the 19% standard rate applied to most consumer goods, and hospitality and transport services carry a 9% rate.

How long will Cyprus Post hold my parcel before it’s returned?

Once customs clearance is complete, Cyprus Post typically holds cleared items available for collection for up to 30 days after arrival before further action is taken.