{
  "url": "https://openlegislation.uk/eu-directive-1983-182/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-1983-182/article-3.json",
  "legislation": "eudr/1983/182",
  "legislation_title": "Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1983-182",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Temporary importation of certain means of transport for private use",
  "text": "Where a private vehicle, caravan, pleasure boat, private aircraft, tricycle or bicycle is imported temporarily, the item imported shall be exempt from the taxes specified in Article 1 for a period, continuous or otherwise, of not more than six months in any 12 months, provided that:\n(a) the individual importing such goods:\n(aa) has his normal residence in a Member State other than the Member State of temporary importation;\n(bb) employs the means of transport in question for his private use;\n(b) the said means of transport is not disposed of or hired out in the Member State of temporary importation or lent to a resident of that State. However, private vehicles belonging to a car-hire firm having its head office in the Community may be re-hired to non-residents with a view to being re-exported, if they are in the country as a result of a hire contract which ended in that country. They may also be returned by an employee of the car-hire firm to the Member State where they were originally hired, even if such employee is resident in the Member State of temporary importation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1983/182/article/3",
    "retrieved_at": "2026-11-01T15:23:37.416355+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}