Who fills it in
A person who had their normal residence outside the EU for at least 12 continuous months and is moving it to Cyprus. The belongings must have been owned and used there for at least 6 months, and they must be cleared within 12 months of settling in Cyprus. Relief covers one private car per person who holds a valid driving licence. Alcohol, tobacco, commercial vehicles and trade equipment (other than portable instruments of the applied or liberal arts) are excluded.
What goes with it
- Proof of normal residence outside the EU: passport, sale of your home abroad, employment details (tax returns, social insurance records) and termination of employment, children's school certificates, utility or council tax bills
- Proof for the car: registration document, insurance certificate in your name with dates, valid driving licence, bill of lading, delivery order or ticket, form C.104O, purchase invoice
- Proof of the move to Cyprus: house purchase or rent agreement, employment in Cyprus, Cyprus tax identification number, household effects shipment, children's school registration, residence permit or ARC
- Originals and photocopies of all evidence, as the declaration in Part F says
- An itemised list of the belongings (Part D); extra pages numbered and signed if needed
Field by field
A. Particulars of applicant (in CAPITAL letters)
| On the form | What to write | Example |
|---|---|---|
| Surname | As in your passport. | EXAMPLE |
| Name | Your first name as in your passport. | MARIA |
| Date of arrival in Cyprus Date of arrival in the Republic | The date you arrived to live in Cyprus. | 15/09/2026 |
| Passport, ID or ARC number Passport/ ID number /ARC | Give the document you identify yourself with; add the ARC once you have it. | X0000000 |
| Occupation | Your job or status. | SOFTWARE ENGINEER |
| Address abroad and phone Address outside the Republic / Telephone number | Your last home address outside the EU. | 1 Example Road, Toronto, Canada / +1 000 000 0000 |
| Address in Cyprus and phone Address in the Republic / Telephone number | Your new home address in Cyprus. | 1 Example Street, Limassol 3000 / +357 99 000000 |
| Customs uses it to contact you. | maria@example.com | |
| Total time in the country of your previous residence Total time spent in the country where you had your normal residence | How long you lived there. Relief needs at least 12 continuous months outside the EU. | 8 years |
| Driving licence: expiry date and issuing country Driving licence – Expiry date / Issuing country | Relief for a car is given only to a holder of a valid driving licence. | 01/06/2030 / CANADA |
| Date you moved your normal residence to Cyprus Date of transfer of your normal residence in the Republic | Usually your arrival date or the start of your lease or job. | 15/09/2026 |
| Family members coming with you: name, age, relationship, passport number Members of your family accompanying you: Name / Age / Relationship / Passport no. | Up to four rows. | JOHN EXAMPLE / 42 / Husband / X1111111 |
| Do you or a family member already have a duty-free or tax-free vehicle in Cyprus? Do you or any other member of your family possess a duty/tax free vehicle in the Republic? YES / NO | Answer YES or NO. | NO |
B. Particulars of arrival of personal property
| On the form | What to write | Example |
|---|---|---|
| Ship's name or flight number Ship's name/ Flight no | How the goods arrived. | MSC EXAMPLE |
| Port or airport of arrival Port/Airport of arrival | For example Limassol port. | LIMASSOL PORT |
| Date of arrival | When the goods arrived. | 02/10/2026 |
| Delivery order, bill of lading or MRN Delivery order/ Bill of lading number/ MRN of the declaration of arrival and presentation of the goods to Customs | From your shipping documents; your removals company has it. | BL-0000000 |
| Total number of packages | As on the bill of lading. | 120 |
| Form C.104O number (car only) Form C104O number (for the vehicle only) | The temporary permit that lets you drive the car for one month while Customs decides. | C104O-00000 |
C. Motor vehicle's particulars (ONLY if a motor vehicle is included)
| On the form | What to write | Example |
|---|---|---|
| Make and model | As on the registration document. | TOYOTA RAV4 |
| Registration number | The foreign number plate. | ABCD 000 |
| Country of registration | Where the car is registered now. | CANADA |
| Chassis number (VIN) Chassis number | From the registration document. | JT000000000000000 |
| Engine number and capacity | Engine number and cc. | 0000000 / 2487 cc |
| Date the car was registered in your name Date of registration in applicant's name | Shows you had it for at least 6 months before the move. | 10/02/2024 |
D. Declaration of personal property for which relief is claimed
| On the form | What to write | Example |
|---|---|---|
| Quantity, description, value in euro Quantity / Description / Value in € | List only belongings you owned and used abroad for at least 6 months before the move. Goods outside this category are declared separately and taxed. Number and sign any extra pages. | 1 / Sofa, three-seater / 900 |
| Applicant's signature | Sign the list. | M. Example |
E. Declaration
| On the form | What to write | Example |
|---|---|---|
| I have moved / will move my normal residence to Cyprus on (date) I have transferred/ I will transfer my normal residence in the Republic on ... (date) | Delete as appropriate and give the date. You also declare the belongings are yours, for your own use, used abroad for at least six months and acquired tax-paid there. | 15/09/2026 |
| Normal residence outside Cyprus for the last 12 months During the last 12 consecutive months I had my normal residence outside the Republic | Part of the declaration; no box to fill. | — |
| Undertaking not to lend, pledge, hire out or sell I undertake that the said personal property (the motor vehicle included) shall not be lent, pledged, hired out or sold without the prior approval of the Director ... | The Customs guide says the goods may not be disposed of for 12 months from clearance without the Director's approval; otherwise duty and VAT become due. | — |
| Applicant's signature and date Applicant's signature / Date | Sign in front of the Customs officer, as the form requires. | M. Example / 05/10/2026 |
| Signed in my presence: Customs officer Signed in my presence (Customs and Excise officer's name and signature) / Date | Filled in by the officer. | — |
F. Documentary evidence attached: tick each document you attach
| On the form | What to write | Example |
|---|---|---|
| 1. Proof of residence outside Cyprus 1. Proof of normal residence outside the Republic: Passport / Disposal of property abroad / Employment details (income tax returns, social insurance records) / Children's school certificates of attendance / Termination of employment / Utility bills / Council tax bills / Other evidence | Tick each document you attach. | ☒ Passport ☒ Termination of employment ☒ Utility bills |
| 2. Proof you owned and used the car outside the EU for 6 months 2. Proof of possession and use of the motor vehicle outside the European Union for a minimum of 6 months: Motor vehicle registration document / Certificate of insurance in applicant's name from ... to ... / Valid driving licence / Bill of lading or delivery order or ticket / Form C.104O / Other evidence | Write the insurance dates in the gap. | ☒ Registration document ☒ Insurance 10/02/2024 to 10/02/2026 |
| 3. Proof of your move to Cyprus 3. Proof of transfer of normal residence in the Republic: House: purchase or rent agreement / Employment in the Republic / Cyprus Tax Identification Number / Importation of household effects / Registration of children for school / Cyprus Identity Card / Residence permit / ARC / Other evidence | Tick each document you attach. | ☒ Rent agreement ☒ Employment ☒ Tax Identification Number |
| I attach all evidence, originals and copies: signature and date I hereby attach all documentary evidence (originals and their photocopies) needed to support my application. Applicant's signature / Date | Sign and date. The right-hand column is for the officer. | M. Example / 05/10/2026 |
Common mistakes
- Signing the form at home. Customs says it must be signed in front of a Customs and Excise officer.
- Listing goods you bought shortly before the move. Only property owned and used abroad for at least 6 months qualifies.
- Waiting too long. Goods must be entered for free circulation within 12 months of setting up your normal residence in Cyprus.
- Selling or lending the car in the first year without approval. Duty and VAT then become payable.
- Shipping a used car without checking registration. Customs advises asking the Road Transport Department first, because registration of used cars from outside the EU can be restricted.
- Bringing originals only. Part F asks for originals and their photocopies.
Questions
What is the Ap2 form in Cyprus?
Form Ap.2 (Απ.2) is the Customs application for relief from import duty and VAT on personal property, including a car, when you move your normal residence to Cyprus from outside the EU.
Can I bring my car to Cyprus duty free?
One private car per person can qualify if you held it for at least 6 months abroad, hold a valid driving licence and lived outside the EU for at least 12 months. Customs decides on the Ap.2 application.
Can I drive the car before Customs decides?
Customs may let you drive it temporarily under form C.104O for one month.
What if Customs refuses relief for my car?
Customs lists the options: pay the duty and VAT, put the car in a customs warehouse, send it to another EU country, or export it.
Is there a fee for the Ap.2 form?
The Customs pages and guide mention no fee for the application itself.
Sources
- Customs and Excise: vehicles from outside the EU under relief (Ap.2, C.104O, refusal options), checked 23 October 2026
- Customs and Excise: guide 'Transfer of normal residence from a country outside the EU', December 2024, checked 23 October 2026
- Customs and Excise: form Ap.2 (scanned English version), checked 23 October 2026
Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.