Republic of Cyprus:

Customs duties are regulated by a tariff system based on the Harmonized Commodity Description and Coding system.  Goods are classified according to their description, purpose, and composition, and carry various rates of duty.  In addition to tariffs, the following products are subject to steep excise taxes: fuel products, cars and motorcycles, carbonated soft drinks, smoked salmon, caviar, fur clothing, water faucets made of or coated by precious metals, crystal and porcelain products, and imitation cheese (e.g., cheese made of soy substitutes).  Notably, excise taxes apply to the above products regardless of origin (i.e., whether they originate from the EU or not, as well as for products made in Cyprus).  Additionally, Cyprus imposes a 19 percent value added tax (VAT) on most goods and services, with certain exceptions.  Please visit the Department of Customs website for more.

Area Administered by Turkish Cypriots:

The harmonized system is also used in the area administered by Turkish Cypriots.  Tariffs are not harmonized with the EU’s CCT, however, and they tend to be higher.  VAT rates up to 20 percent are imposed on most goods and services in different categories.  For more detailed information, please visit the “Department of Customs” (“Ministry of Finance”).  (Note: the website is available in the Turkish language only.)