Cyprus import guide

A practical, working reference for importing a Japanese used car into Cyprus for permanent registration and resale. Not legal advice; rules change. Verify current figures with the Cyprus Customs & Excise Department and the Department of Road Transport before committing.

1. The 5-year rule

Passenger cars imported from outside the EU (Japan is outside the EU) must generally be less than 5 years old, counted from first registration date, at the moment they arrive in Cyprus. The age is checked against the Japanese first-registration document.

Practical implication for flipping: shipping takes ~10–14 weeks. If you bid on a car registered August 2021 and it arrives in late November 2026, it's already too old. Subtract 90+ days from today before deciding the oldest acceptable model year.

Exception: the rule is waived under transfer-of-residence relief (a permanent move to Cyprus with your existing vehicle). Not applicable to flipping. See Customs & Excise – Vehicles.

2. Customs duty (10% of CIF)

Standard import duty on used passenger cars from Japan: 10% of CIF value (Cost + Insurance + Freight, i.e. the value of the car at Limassol port before any Cyprus tax). Under the EU-Japan Economic Partnership Agreement, certain new vehicles qualify for 0% duty, but second-hand imports do not benefit.

Some classifications can attract higher rates (up to 22%) for specific HS codes — your customs broker confirms the rate.

3. VAT (19% of CIF + Duty)

VAT is charged on the duty-inclusive value: 19% × (CIF + Import Duty). See Customs – VAT on importation.

4. CO2 registration tax (estimated bands)

The Department of Road Transport charges a one-time registration tax keyed primarily to CO2 emissions (g/km) plus engine capacity and vehicle age. This calculator uses a simplified linear model:

CO2 tax = max(0, (CO2 g/km − 120) × €5)  capped at €1,500

This is a rough average; actual bands are stepped and may differ. Real values commonly seen:

• EV / very-low CO2 (≤50 g/km): often €0–€100, sometimes fully exempt
• Hybrid 85–100 g/km: €0 (under the 120 threshold)
• Petrol compact 120–140 g/km: €0–€100
• Mid SUV 150–180 g/km: €150–€300
• Large SUV / V6 200+ g/km: €400–€1,500+ capped

Verify the exact amount with the Department of Road Transport calculator before bidding.

5. Euro emissions standard

The vehicle must meet at least Euro 6 emissions to register. Practically all Japanese cars from 2018 onward comply. Pre-2018 hybrid/petrol cars may not — confirm via the homologation certificate or with your broker.

6. Right-hand drive — fine for Cyprus

Cyprus drives on the left. JDM cars are already RHD, so no conversion is needed. This is a structural advantage over UK importers shipping LHD continental cars.

7. Customs clearance

On arrival at Limassol port:

1. Vehicle is held at the port until customs clears it (2–5 business days when paperwork is in order).
2. Your customs broker / clearing agent submits the single-administrative-document (SAD), homologation, invoice, B/L, and proof of insurance.
3. Duty + VAT + CO2 tax + handling fees are paid.
4. Vehicle is released with a temporary movement permit.

8. Roadworthiness test (MOT)

Before final registration, the car must pass a pre-registration roadworthiness check (mechanical, brakes, lights, emissions) at a Department-authorised MOT centre. Cost ~€40–€60.

9. Registration with the Department of Road Transport

Submit MOT certificate, customs payment proof, insurance, and Form TOM 6 (transfer/registration form) at the DoRT. They issue Cypriot plates within a few days. Cost for plates ~€100–€250 depending on plate style.

10. Annual ongoing costs

• Road tax (κυκλοφορίας): based on CO2 + engine size — typically €100–€700/year for the cars in our target list.
• Insurance: third-party from ~€200/year; comprehensive €400–€900.
• MOT: required every 2 years after the first, ~€40 per test.

11. Required documents

• Bill of Lading (B/L) — from the shipping line
• Commercial invoice — from the Japanese seller
• Export certificate (deregistration in Japan)
• Homologation / Type approval (Euro 6 compliance)
• Owner's passport / ID
• Proof of insurance (third-party minimum)
• Form TOM 6 (Cyprus DoRT registration)

12. End-to-end timeline (10–14 weeks)

Sources

• Cyprus Customs & Excise – Vehicles
• Customs – VAT on importation
• Customs – Import Duty & VAT (vehicles from outside EU)
• JapaneseCarTrade — Cyprus regulations for JDM cars
• AngloInfo Cyprus — Long-term Importation of Vehicles