{
  "url": "https://openlegislation.uk/eu-directive-1983-182/article-6",
  "json_url": "https://openlegislation.uk/eu-directive-1983-182/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": "Exemption for the temporary importation of saddle-horses on horse-riding excursions",
  "text": "Saddle-horses imported temporarily into a Member State shall be exempt for three months from the taxes specified in Article 1, provided that:\n(a) the said horses enter the territory of the Member State of temporary importation for the purposes of and/or in the course of horse-riding excursions by their riders. Member States may exclude from this exemption the importation by their residents of horses carried on board means of transport;\n(b) exemption is requested not later than the time of entry into the territory of the Member State of temporary importation. Where exemption is requested before temporary importation, the rider may be exempted from the requirement to enter the territory of the Member State of temporary importation via a frontier post;\n(c) the said horses are not hired out, lent, or disposed of to a third party in the Member State of temporary importation, or used for purposes other than that of the excursion.",
  "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/6",
    "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."
}