The ratification of the Brexit agreement also brought changes in the Cyprus-British trade relations. One area that will be affected is the import of used vehicles from the United Kingdom, which has increased in recent years.
The category in which the most changes will be observed is that of the M1 car saloons, which includes vehicles with passengers up to 8 people, without the driver, ambulances, hearses, etc. The registration for this category will be possible if the vehicle when it arrives in a Cypriot port has not closed five years from its first registration.
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What documents are required for registration of vehicles that have not arrived in Cyprus or have not yet been loaded with destination in Cyprus until 15/2/2021 per category:
M1 category vehicles:
– You need the original vehicle registration form in the United Kingdom, which will show that it is not more than five years from the first day of registration.
– Certificate that he passed to Cyprus from MOT
– To have the European form WVTA, which shows that no construction changes have been made that are not in line with the vehicle or the corresponding form from Cyprus, ie the Individual Vehicle Type Approval (SVA). A small footnote placed by the Department of Roads for this form of documents is that the UK registration certificate, issued by 31/12/2020, is sufficient proof that the vehicle has the WVTA.
Vehicles of category M2, M3 (Buses) and category N1, N2, N3 (transport of goods – eg double cabins, “pick-up”, trucks):
For these vehicles there is no time limit as to the date of their first registration. They must be accompanied by the appropriate certificates on the date of their first registration, for compliance with the then European regulations for emissions and a certificate that they have a Brake Compression System (ABS). What essentially changes in this category concerns the case where the machine is different, when relevant documentation is required that the new machine complies with the corresponding “EURO” (eg certificate from the manufacturer or his representative and / or sufficient technical information machine manuals etc). The United Kingdom registration certificate issued by 31/12/2020 is again sufficient proof.
Category L vehicles (mopeds, motorcycles, tricycles and quadricycles)
This category also does not include the age of the vehicles and they can be registered, as long as they have a European Certificate of Conformity of the vehicle, which was valid on the date of its first registration. A copy of the Certificate of Conformity, issued by the manufacturer or his representative, is also acceptable. In this case, too, the United Kingdom registration certificate issued by 31/12/2020 is accepted, which is a sufficient proof that there is a WVTA form for the vehicle.
VAT and duties
The import of used cars from the United Kingdom is expected to be duty free under certain conditions. According to a circular from the Customs Department, under the EU-UK Trade and Cooperation Agreement, no import duty is levied on motor vehicles imported from the United Kingdom only if the relevant rules of origin provided for in the agreement are met, ie the car has a country country of origin from the EU or the United Kingdom.
Prerequisite for the preferential treatment of vehicles of origin is the presentation of a certificate of origin, which is drawn up by the exporter and indicated on the invoice or other commercial document, which describes the vehicle in sufficient detail so that it can be identified. If the proof of origin is not provided, the vehicles will be subject to the import duty provided for in the EU Common External Tariff. It is important that imports of vehicles from the United Kingdom will be subject to the provisions of the Value Added Tax Act, ie upon importation. VAT will be paid according to the rate corresponding to each vehicle in this case the rate will be 19%.
