Article 5 Goods sent to the areas not under the effective control of the Government of the Republic of CyprusX1

Goods which are allowed to cross the line shall not be subject to export formalities. However, the necessary equivalent documentation shall be provided, in full respect of Cypriot internal legislation, by the authorities of the Republic of Cyprus upon request.

No export refund shall be paid for agricultural and processed agricultural goods when crossing the line.

The supply of goods shall not be exempt under Article 15(1) and (2) of Directive 77/388/EEC.

The movement of goods, the removal or export of which from the customs territory of the Community is prohibited or subject to authorisation, restrictions, duties or other charges on export by Community law, shall be prohibited.