Tobacco Products Trading

Every physical person or legal entity is eligible to obtain the licence for the sale of tobacco products, provided that the Municipal Council or the District Officer is satisfied that the requirements set by different legislations of the Republic of Cyprus are met.

The application form for the issuance of the licence for Trade or Sale of Tobacco Products can be submitted either through the PSC Cyprus or by contacting directly the local Municipal Council depending on the location of the premises.

In the case of District Administration Offices, the application form for the issuance of the licence for Trade or Sale of Tobacco Products can be submitted directly at the local District Administration Office and the physical presence of the applicant is required.

1. The application should be accompanied by a copy of identity card or passport.

Upon approval, the applicant needs to pay the licence fee of €51,25 and stamp duty of €0,85 to the local Municipal Council / District Administration Office accordingly. The method of payment depends on the local Municipal Council / District Administration Office; payments for many services are usually available through JCCSmart (Category : “Municipalities & Com. Councils”).

Administrative Action Against a Competent Authority’s Decision

Any person may file an Administrative Action at the Administrative court against a decision, act or omission of any competent authority or body.

Pursuant to Article 146 of the Constitution, an Administrative Action may be lodged within 75 days from the date of the decision or act or omission or from the day when such decision or act or omission was notified to the applicant.

The Administrative Court acts as a cassation Court and not as a substantive Court. In other words, the Administrative Court may:
I. Dismiss the Administrative Action
II. Annul wholly or partially the contested decision or act
III. Compel the relevant authority or body to take a certain action

After a decision is annulled, the authority and/or public body must reverse things back to the state prior to when the concerned decision and/or act was executed and reexamine.

Appeal Information

An Appeal may be filed against the Administrative Court’s first-instance decision within a period of 42 days from the date such decision was given.

At the Supreme Court (Court of Appeal Section) hearing, the contested issue of the appeal remains the legality of the decision or act already adjudicated for. However, such revision of the legality of the decision or act is solely examined on the matters and the extent that the two parties have limited the reasons in the relevant notice of appeal.

The decision adopted by the Supreme Court is considered final in relation to the matter that has been judged.

• The Excise Duties Law of 2004 (91(I)/2004)
• The Protection of Health (Control of Smoking) Law (24 (I)/2017) (in the “Applications & Documents”)

Licensed persons to trade or sell tobacco products are obliged to comply with the provisions of the Excise Duties Law of 2004 (article 92) and relevant Regulations, as periodically amended, as well as with the terms and conditions of the licence set by the Municipality or District Officer.

Moreover, the licensed persons are obliged to comply with the banning of advertising tobacco under the Protection of Health (Control of Smoking) Law L.24 (I)/2017.

Authorized officers of the local Municipal Council or District Administration Office may inspect the premises, for which the licence has been issued, in order to ensure compliance with the provisions of the relevant Laws and Regulations, as well as with the terms and conditions of the licence.