Larnaca Free Port Area

From FZ-Pedia - The world’s largest free zone encyclopedia
Jump to: navigation, search


Free Zones constitute a Customs institution which is used to facilitate external trade, by giving incentives for the gathering and distribution of goods, thus contributing to the development of transit trade.

The facilitation of external trade is based on the fact that no import duties and taxes are levied on imported goods and that no commercial policy import measures are implemented.

Non-Community goods are considered, for the purpose of import duties and commercial policy import measures, as not being on Community customs territory, provided they are not released for free circulation or placed under another customs procedure or used or consumed under conditions other than those provided for in customs regulations;

Community goods for which such provision is made under Community Legislation governing specific fields qualify, by virtue of being placed in a Free Zone, for measures normally attaching to the export of goods.

Any industrial, commercial or service activity shall be authorized in a Free Zone. The carrying on of such activities shall be notified in advance to the customs authorities, which may impose certain prohibitions or restrictions, having regard to the nature of the goods concerned or the requirements of customs supervision.

The customs authorities may prohibit persons who do not provide the necessary guarantees of compliance with the provisions laid down in the Customs legislation from carrying on an activity in a Free Zone


  • Articles 166 – 181 of the Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code·
  • Articles 799 – 814 of the Commission Regulation (EEC) No. 2454/93·
  • Articles 59 – 60 of the Cyprus Customs Code No. 94(I)/2004 and Public Instruments Nos. 310/2010 and 388/2004 (only in greek).

Governance & Administration

The Director, Department of Customs and Excise Corner

M. Karaoli and Gr. Afxentiou

1096, Nicosia

Phone: +357 22601705

Fax no: 22602782



Both Community and non-Community goods may be placed in a Free Zone. Imported non-Community goods entering the Larnaca Free Zone shall be placed under warehousing procedure by presenting to customs a warehousing entry bearing the words “F.Z. Type II” Larnaca. Community goods after their arrival in the Republic and provided their Community status has been proven, are released immediately without any customs procedure. All goods (non-Community and Community) are entered in the stock-records kept by the company stationed in the Free Zone.

There is no time limit for the stay of goods in Free Zones. However, for certain goods, which are covered by the common agricultural policy, specific time limits may be imposed.

Non-Community goods placed in a Free Zone may, while they remain in a Free Zone:

  • be released for free circulation under the conditions laid down by that procedure;
  • undergo the usual forms of handling;
  • be placed under the inward processing procedure under the conditions laid down by that procedure;
  • be placed under the procedure for processing under customs control under the conditions laid down by that procedure;
  • be placed under the temporary importation procedure under the conditions laid down by that procedure;
  • be transferred to a customs warehouse;
  • be abandoned;
  • be destroyed.

Goods leaving a Free Zone may:

  • be exported or re-exported from the customs territory of the Community;
  • be brought into another part of the customs territory of the Community