{
  "url": "https://openlegislation.uk/eu-directive-2009-132/article-86",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/article-86.json",
  "legislation": "eudr/2009/132",
  "legislation_title": "Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-132",
  "path": "article/86",
  "kind": "article",
  "number": "86",
  "heading": null,
  "text": "Member States may limit the amount of fuel exempt on admission in the case of:\n(a) commercial motor vehicles engaged in international transport coming from third countries or third territories to their frontier zone, to a maximum depth of 25 kilometres as the crow flies, where such transport consists of journeys made by persons residing in that zone;\n(b) private motor vehicles belonging to persons residing in the frontier zone, to a maximum depth of 15 km as the crow flies, contiguous with a third country or third territory.",
  "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/2009/132/article/86",
    "retrieved_at": "2026-11-01T15:22:06.059569+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."
}