Οι περί Φ.Π.Α. (Φορολογικές Απαλλαγές σε Εμπορεύματα που Εισάγονται από Πρόσωπα που Ταξιδεύουν από Τρίτες Χώρες) Κανονισμοί του 2009.

This regulation establishes rules regarding Value Added Tax (VAT) exemptions for goods brought into the territory by travelers arriving from non-EU countries. It aims to standardize how tax relief is applied to personal belongings and specific goods imported by individuals. Travelers arriving from third countries are affected by these rules, which determine the conditions under which they can import goods without paying VAT. This impacts international travelers and customs authorities in Cyprus.