The United Kingdom and the Republic of Cyprus recognize that the establishment of
customs barriers on the boundaries between the Sovereign Base Areas and the territory of
the Republic of Cyprus ought to be avoided and agree to establish customs arrangements
Goods which have once been charged with duty or tax or exempted therefrom in the
Sovereign Base Areas or in the territory of the Republic of Cyprus shall not be subject to
any further duty or tax of a like nature by reason of any subsequent transfer between the
Sovereign Base Areas and the territory of the Republic of Cyprus.
1. The United Kingdom shall save as may otherwise be agreed with the Republic of Cyprus, apply in relation to the Sovereign Base Areas the same duties, prohibitions and restrictions on the import and export of goods and the same taxes on goods as those applied by the Republic of Cyprus.
2. Paragraph 1 of this Section shall however not require the United Kingdom to take any
action which would conflict with preexisting obligations of the United Kingdom under
international agreements. The United Kingdom shall take action immediately to terminate
such conflicting obligations as soon as possible.
The Republic of Cyprus shall be entitled at ports airports and other places of entry within its territory to collect duties payable on goods consigned to or exported from the Sovereign Base Areas and shall be entitled to retain for its use all duties so collected.
1. No duty prohibition or restriction on the import of goods and no tax shall be applied to goods imported or cleared by or on behalf of the United Kingdom authorities exclusively for official or military purposes m the Sovereign Base Areas or on the export of such goods.
2. Goods imported into the Sovereign Base Areas for official or military purposes which
become surplus to requirements for those purposes shall not be disposed of within the
Island of Cyprus except
(a) in accordance with such conditions as may be agreed between the United Kingdom authorities and the authorities of the Republic of Cyprus; or
(b) by way of export; or
(c) by way of either sale or gift to an authorised service organisation, or to United Kingdom personnel or their dependents.
The Republic of Cyprus shall not apply any duty prohibition or restriction on the
import or export of goods or any tax on goods which is discriminatory against the United
Kingdom authorities United Kingdom personnel, their dependents contractors or cutlers.
1. Such privileges and exemptions as apply under Annex C to this Treaty in relation to the United Kingdom personnel their dependents and contractors specified in that Annex in the territory of the Republic of Cyprus shall be applied in relation to United Kingdom personnel their dependents and contractors in the Sovereign Base Areas.
2. The provisions of Annex C to this Treaty with respect to the disposal of goods apply
to goods imported free of duty in accordance with paragraph 1 of this Section as they
apply to goods imported in accordance with that Annex.
A Committee consisting of three representatives of the Government of the United Kingdom
and three representatives of the Government of the Republic of Cyprus shall be established
to keep under review the operation of this Part of this Annex and to make recommendations
to the two Governments as regards in particular
(a ) the concerting of measures against smuggling and other evasions of
(b) the cooperation between the authorities of the Sovereign Base Areas and the customs service of the Republic of Cyprus; and
(c) any question or difficulty that may arise over the operation of this Part of this Annex.
The Committee established under Section 8 of this Part of this Annex shall also keep
under review and make recommendations to the two Governments in respect of the operation
of paragraph 4 of Section 11 of Annex C to this Treaty and any arrangements which may be
concluded or procedures which may be agreed between the two Governments as to customs e
affecting authorised service organisations in the Island of Cyprus.
Paragraph 4 of Section 9 of Part II of Annex B and paragraph 3 of Section 11 of Annex C
to this Treaty shall apply to matters dealt with in this Part of this Annex as they apply
to matters dealt with in those Annexes.
Nothing in this Part of this Annex shall affect or prejudice the privileges and
exemptions conferred by Annex B and Annex C to this Treaty.
For the purposes of this Part of this Annex:
(a) " Goods " includes tangible movable property of every kind;
(b) " United Kingdom authorities ", "United Kingdom personnel " " authorised service organisations ", " dependents ", " contractors " and " sutlers" have the same meanings as those expressions have for the purposes of Annex B to this Treaty;
(c) " The Sovereign Base Areas " means the Akrotiri Sovereign Base Area and the Dhekelia Sovereign Base Area;
(d) "Duty " and " importation" have the meanings assigned to them by paragraph 12 of Section 11 of Annex C to this Treaty.
SECTION 1 3
Nothing in this Part of this Annex shall prevent the conclusion of any special
agreement or arrangement between the Government of the United Kingdom and the Government
of the Republic of Cyprus with respect to any of the matters covered by this Part of this
The Republic of Cyprus shall
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