1. Within the EU
There are no limits on what you can buy and take with you when you travel between EU countries, as long as it is for personal use and not for resale.
VAT and duty are included in the price you pay and, since these vary from country to country, you may want to take advantage of some interesting price differences. Shops at airports and on ships may also provide some bargains although duty-free shopping no longer exists when travelling with the EU.
Tobacco and alcohol
For guidance, goods are considered to be for your own use if you have no more than:
800 cigarettes
400 cigarillos
200 cigars
1kg of tobacco
10 litres of spirits
20 litres fortified wine, (such as port or sherry)
90 litres of wine (of which, a maximum of 60 litres of sparkling wine)
110 litres of beer
These rules already apply to Malta and Cyprus. However, the 15 old EU countries may maintain certain limits on cigarettes and tobacco products brought in from the other new EU countries for limited period.

2. Outside the EU
If you are coming into the EU from a non-EU country, you can bring with you goods free of VAT import duties and excise duties for personal use within the limits set out below. The same applies if you come from the Canary Islands, the Channel Islands, Gibraltar or other territories where VAT and EU excise provisions do not apply.

Tobacco products
200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of tobacco.

Alcoholic drinks
1 litre of spirits over 22% vol. or
2 litres of fortified wine or sparkling wine
2 litres of still wine

Perfume Eau de toilette
50 grams 250 ml

Other goods
Up to a value of C£100,00 (appx €175)
Within that limit, Finland allows a maximum of 16 litres of beer per person. The limit is reduced to €90 for travellers under 15 years old to all EU countries except Denmark, Germany, the Netherlands and the United Kingdom.

3. NOTIFICATIONS TO TRAVELLERS:

A. According to Cypriot Law, the Importation, Possession and Use of Narcotic Drugs and Psychotropic Substances, is strictly prohibited.

B. The Ministry of Agriculture and Natural Resources wishes to inform all travellers that, in order to protect the agriculture of the country from the danger of the introduction of new pests and diseases, the importation of agricultural products or propagating stock, such as fruit, vegetables, cut-flowers, dry nuts, seeds, bulbs, bulb-wood sticks, cuttings, etc., without the approval of the competent authorities, is prohibited.
According to the Diseases of Plants (Prevention) Law and the Importation of Produce (Control) Orders, the transportation of agricultural products or propagating stock from abroad is prohibited unless a relevant licence has been previously issued by the Director of the Department of Agriculture. Upon their arrival in Cyprus, such products should be declared at the Customs Officers, whereupon they will be kept for phytosanitary inspection by Authorised Agricultural Officers.
Any person contravening the Law and the Orders made under it, is liable, in case he is found guilty, to a fine and / or imprisonment.

C. There is also a number of other articles of which the importation is prohibited or restricted for different reasons such as:
- Fire arms, ammunitions and explosives
- Flick knives, daggers and swords
- Obscene books, photographs, films and articles
- Pirated or counterfeit goods (e.g.computer programmes, films video and audio cassettes, CD, clothing, handbags, etc)
- Animals and animal products
- Birds
- Uncooked meat and fish and products thereof, milk and dairy products.

D. According to various Cypriot laws the exportation of certain articles is prohibited or restricted such as:
- Gold coins
- All items the importation of which is prohibited i.e.:
Antiquities, pirated and counterfeit goods.

For further information please contact:
Web-site: www.mof.gov.cy/ce

For further information you may apply to

CUSTOMS AND EXCISE DEPARTMENT
Corner of Mich. Karaoli & Gr. Afxentiou
1096 Lefkosia
Tel: 357 22 60 17 22
email: headquarters@customs.mof.gov.cy
website: www.mof.gov.cy/ce

4. WARNING
Goods not declared or for which a false declaration is made to customs, are liable to forfeiture and the penalties provided are severe.

Duty-Free Regulations / Shops
a) Larnaka and Pafos International Airports have duty-free shops selling tobacco products, liquors, perfumery, watches, electrical appliances, etc. At Larnaka and Pafos airports, duty free shops selling tobacco products, liquors and perfurmery are also located at the arrivals lounge.

b) At Lemesos Port, there are duty-free shops both inside and outside the port supplying duty-free commodities exclusively to departing passengers by sea.

c) Passengers departing by either air or sea can also purchase and export, without entry on the relevant manifest, duty-free commodities ex-private or general bonded warehouses, operating in all towns provided:

i. the purchase is restricted to two units from each commodity
ii. the CIF value of the unit exceeds C£100,00
iii. an Export Entry (Form C. 41) is produced to the proper Customs officer at the time of departure.

It should be noted that two or more items which normally constitute one unit may be treated as one commodity.