{
  "url": "https://openlegislation.uk/eu-directive-1983-182/article-8",
  "json_url": "https://openlegislation.uk/eu-directive-1983-182/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Supplementary rules for determination of residence in the case of business use of a private vehicle",
  "text": "In exceptional cases where, despite the supply of the additional information referred to in Article 7 (3) to the competent authorities of the Member State of importation, serious doubts still remain, temporary importation of a private vehicle for business use may be made conditional upon payment of a security.\nHowever, when the user of the vehicle produces evidence that he has his normal residence in another Member State, the authorities of the Member State of temporary importation shall refund the security within two months following the date on which the evidence is produced.",
  "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/8",
    "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."
}