CUSTOMS AND EXCISE DEPARTMENT NICOSIA SEPTEMBER 2005 1A. INΤRODUCTION 1. Legal basis Community legislation: Regulation (EEC) 918/83 Directive 83/183 (EEC) National legislation: The Excise Duties (Tax Exemptions Applicable to Imports from a Member-State of the Personal Property of Individuals) Regulations of 2004, no.376/04 The Customs Duties (Customs Reliefs) Regulations of 2004, no.377/04 The Customs and … Continue reading Tax Exemptions Applicable to Imports from a Member-State of Personal Property