Taxes in Europe Database v2
The Excise Duties Law No. 91(I)/2004.
Republic of Cyprus.
Includes mainly the following natural or legal persons:
Covers: smoked salmon, caviar and articles of crystal.
Basis of assessment
Exemptions are provided for all excisable goods in respect of diplomatic and consular relations, International organizations, etc.
Excise duty rates
1.Smoked salmon and smoked sturgeon (including fillets).
€ 5.13 per kilogram
2.Caviar and caviar substitutes except those used in the manufacture of taramas.
30% ad valorem
3.Articles of crystal which fall within CN Codes 7010, 7013, 7018 and 9405, with a lead monoxide (PbO) content by weight 24% or more and articles made of porcelain which fall within CN Codes 6913 and 6914.
20% ad valorem
Super reduced rate
Excise duty is due at the time of release of goods for consumption or when shortages are recorded which must be subject to excise duty.
The Department of Customs and Excise.