The Cyprus Customs and Excise Department falls within the domain of the Ministry of Finance.
Ιt’s main responsibilities and functions are:
the imposition and collection of import duties, excise duties and Value Added Tax (VAT) on imported goods
the control of the movement of harmonised goods from other member states into Cyprus and vice versa and the imposition and collection of excise duties and VAT on such goods
the control of the flow of goods from the areas of the Republic of Cyprus not under the effective control of the Government of Cyprus to the areas of the Republic of Cyprus under the effective control of the Republic of Cyprus, in particular on basis of the current legal framework of the European Union
the enforcement of prohibitions and restrictions on the import, export and transit of goods such as drugs of abuse, precursor chemicals, firearms and weapons, including “dual use” items and embargoes
the active participation in EU bodies and committees
the safeguarding of the security of the supply chain of goods
the enforcement of prohibitions and restrictions on the import, export and transit of endangered species of fauna and flora, cultural artefacts, intellectual property, counterfeit goods, and pornographic and other material of an offensive nature
the protection of consumers’ health and safety against goods which do not conform to standards
the monitoring of the movements of high rated products, mainly cigarettes
the control of export refunds in line with the Common Agricultural Policy (CAP)
the control of statutory reliefs from duties and taxes
the authorisation and control of simplified customs regimes and procedures on the basis of the Community Customs legislation and in particular the Community Customs Code and its implementing provisions
facilitating legal trade and strengthening business activities by implementing simplified procedures and providing partial or full exemption from the payment of import duties
the active participation in the island’s role in the area as a transit point
cooperative ‘agency work’ on behalf of other Ministries and Departments or Independant Services, for example in relation to import and export licensing and certain aspects of exchange control
the collection and analysis of revenue and trade statistical data
the co-operation with other Customs Administrations and other national and international bodies and organisations
the cooperation and liaison with the British Sovereign Bases established on the Island of Cyprus in respect of goods being discharged from these areas
