# 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 5: Specific cases of temporary importation of private vehicles

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

1. Private vehicles imported temporarily shall be exempt from the taxes referred to in Article 1 in the following cases:
(a) where a private vehicle registered in the country of normal residence of the user is used regularly for the journey from his residence to his place of work in an undertaking in the territory of another Member State, and vice versa. Exemptions under this head shall not be subject to any time limit;
(b) where a student uses a private vehicle registered in the Member State of his normal residence in the territory of another Member State in which the student is residing for the sole purpose of pursuing his studies.
2. Grant of the exemptions provided for in paragraph 1 shall be subject to the sole condition that the provisions of Article 4 (1) (a), (b) and (c) are satisfied.

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Source: https://www.legislation.gov.uk/eudr/1983/182/article/5 (the official version)
Page: https://openlegislation.uk/eu-directive-1983-182/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.