Importing Used Household Furniture into Cyprus
People transferring their normal residence from the UK to the Republic of Cyprus can qualify for relief from import duty and VAT on personal property, including household furniture, when the relevant conditions are met.
Household furnishings and equipment intended for your own personal or household use are included within the definition of personal property.
To qualify, your furniture must generally have been in your possession and actual use at your former normal residence for at least six months. You must also generally have had your normal residence outside the European Union for a continuous period of at least 12 months before transferring it to Cyprus.
We help prepare the shipment documentation and coordinate customs clearance with our destination partners in Cyprus.
Who can qualify for transfer-of-residence relief?
You may qualify when transferring your normal residence from a country outside the European Union to the Republic of Cyprus.
You must generally have had your normal residence outside the EU for a continuous period of at least 12 months.
Qualifying household furniture must normally have been in your possession and actual use at your former normal residence for at least six months and must continue to be intended for the same household use in Cyprus.
What documents will I need?
Documentation commonly required for a household-effects shipment includes:
- Completed Form Απ.2
- Valid passport
- Evidence that your normal residence was outside the EU
- Evidence that you are transferring your residence to Cyprus
- Detailed valued packing inventory
- Bill of Lading or other shipping documentation
- Any additional supporting evidence requested by Customs
Evidence can include tenancy or property documents, utility bills, payslips, tax records, residence or work-permit documentation, an employment contract or a Cypriot property purchase or rental agreement.
Can I ship new furniture?
Yes, but new or recently purchased furniture should not be assumed to qualify for transfer-of-residence relief.
Furniture that has not met the required six-month possession-and-actual-use condition will normally fall outside the household-effects concession and must be declared separately. Import duty and VAT can therefore apply.
Keep invoices and proof of purchase available for newly purchased items and tell us about them before shipping.
Can I sell duty-free furniture after it arrives?
Not immediately. Personal property imported under transfer-of-residence relief must not generally be lent, pledged, hired out or transferred during the 12 months following importation unless the relevant customs requirements are met.
If you expect to sell or otherwise dispose of qualifying furniture during that period, check the customs implications first.
