The Sovereign Base Areas remain part of the customs territory of the EU. Parcels sent to the SBA’s from the UK are treated as imported into the EU from outside of the EU.

You should not pay UK VAT for orders sent to BFPO addresses located in Cyprus. You will need to check with the retailer before you place your order that no UK VAT will be applied.

If VAT has not been removed prior to purchase, you must contact the retailer direct.

The Sovereign Base Area Administration is collecting VAT and Duties for the Republic of Cyprus (RoC) As mandated by the SBA Protocol annexed to the UKs withdrawal agreement from the EU the Republic of Cyprus is charged with the completion of customs formalities, controls and the collection of import duties related to those products. The rates are set by the Republic of Cyprus.

The Republic of Cyprus has authorised a BFC clearing agent to collect VAT/duties.

At the moment VAT and duties can only be paid following confirmation the parcel has arrived in Cyprus and has been examined. This is to ensure that any declared values are correct, and VAT/duties are calculated correctly.

Delays are unavoidable as it will take time to sort the parcels, calculate the VAT/duties and inform you, the customer. The lack of a customs declaration will add further delays.

If the payment is made immediately upon receipt of your notice to pay, we anticipate there will be an additional 48-hour delay in receiving your parcel compared to what you would usually expect. Items without a customs declaration affixed may take longer.

Republic of Cyprus Customs have authorised the BFC clearing agent to open parcels on their behalf. They have requested this to provide additional assurance that the items and their value declared is correct. It will be very rare for a parcel to be opened if it has a complete customs declaration attached to the outside of the parcel/package.

The cost of the goods (the price of the item excluding VAT) will not change. Instead of being charged UK VAT for your item(s) you will be charged VAT at the Republic of Cyprus rate. Import duties may apply to higher value items which may mean the total price paid could be more. Some goods which a zero-rated VAT in the UK are not zero rated in the Republic of Cyprus, such as children’s clothes and books. Unless indicated otherwise the value on the customs declaration will be considered to be in sterling.

Parcels with a total value of less than €17.09 per consignment will be passed free of VAT/duties. This will be removed on the 1 July 2021 when all parcels will be taxable.

No, your parcel will be held in a secure facility with no public access. Payment must be made online at www.jccsmart.com – this is a secure online payment facility and is used by several government departments in Cyprus (for example, payment of road tax). You will need to register at JCC Smart to make a payment.

Payments will be on-line only. Cash payments will not be accepted.

Guide Section 11

Anyone with a card and access to the JCC Smart online service may pay for the parcel on your behalf. The person paying will need to register at www.jccsmart.com to make the payment

JCC Smart accept all major credit and debits cards. You must register for an account at www.jccsmart.com

Current VAT rates are publicly available on the RoC customs VAT department website , and it may be possible for you to calculate in advance what the likely duty may be. 

The standard rate of VAT in the Republic of Cyprus is 19% which is applied to nearly all imports exceeding €17.09 per consignment.

If the value of the consignment exceeds €150. Over €500 for gifted made in the UK.

If the value of the item exceeds €1000 you must appoint a clearing agent to submit a declaration and clear the item on your behalf. A clearing agent is a representative you appoint to act for you to receive the item; the Fiscal Office can advise you on this process.

VAT in Cyprus is chargeable at the standard rate on almost all products if the value of the consignment exceeds €17.09. This includes items that may not be charged VAT in the UK.

VAT for children’s clothing in Cyprus is charged at the standard rate of 19%.

VAT for nappies in Cyprus is charged at the standard rate of 19%.

Yes, a mobile phone has a customs value associated with it and will be liable for tax and duty on the market value of the phone (what it would have cost to buy the handset outright new)

Calculations are based on the declared value of each parcel or in the absence of a declaration, the market value of the goods. Receipts / invoices and other supporting evidence will be required to dispute any calculation. 

No, you must make representations before payment. If your representations are accepted, the cost of tax and duties may be recalculated.

You must contact Republic of Cyprus Customs to apply for a refund of VAT/duties. This can be done at your nearest RoC Customs House (Limassol / Larnaca). You are strongly advised not to return items unless defective or faulty.

If you have not paid the duty after 30 days of issue of the notice you will be sent a final reminder. If after 15 days of the date if the reminder letter you have still not paid the tax and duty the parcel will be disposed of. 

You will not pay VAT/duty on gifts with a value under €45. Parcels that exceed €45 will be liable for VAT/duty. Parcels may be examined to ensure there is no abuse of this concession. 

No, prohibitions and restrictions apply to certain products. Any item that is not permitted may be seized. A list of prohibited / restricted items is published on the Republic of Cyprus Customs & Excise department website. BFPO also have a list of items that are prohibited to be conveyed in the postal system.