Article 2

Article 1 shall not apply to the following categories of vehicles:

1. (a)

   vehicles purchased for resale, hire or lease;

2. (b)

   vehicles, which in accordance with criteria established in fiscal provisions can be considered as vehicles intended in principle for the carriage of goods;

3. (c)

   vehicles intended to perform a specific function;

4. (d)

   vehicles designed for the carriage of at least 10 persons, including the driver.