# 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), Article 3: Temporary importation of certain means of transport for private use

Extent: E+W+S+N.I.

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:
(a) the individual importing such goods:
(aa) has his normal residence in a Member State other than the Member State of temporary importation;
(bb) employs the means of transport in question for his private use;
(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.

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Source: https://www.legislation.gov.uk/eudr/1983/182/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-1983-182/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.