Article 1

In Article 561 of Regulation (EEC) No 2454/93, paragraph 2 is replaced by the following:

‘2.

Total relief from import duties shall be granted where means of transport are used commercially or privately by a natural person resident in the customs territory of the Union and employed by the owner, hirer or lessee of the means of transport established outside that territory.

Private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment.

At the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment.’