In the event of goods originating in the Areas being transferred to other Member States, their previous entry into the areas under the effective control of the Government shall be treated as having been an importation of goods in accordance with Article 7 of Council Directive 77/388/EEC ( 6 ) for which the owner of the goods or any other person designated or accepted as being liable by the Government of the Republic of Cyprus shall be liable for the payment of import VAT in accordance with Article 21(4) of that Directive.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 6 of Commission Regulation (EC) No 1480/2004 (LawPlayer, data as of 2026-07-04)
