{
  "url": "https://openlegislation.uk/eu-regulation-2015-234/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-234/article-1.json",
  "legislation": "eur/2015/234",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/234 of 13 February 2015 amending Regulation (EEC) No 2454/93 as regards the temporary importation of means of transport intended to be used by a natural person resident in the customs territory of the Union",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-234",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "In Article 561 of Regulation (EEC) No 2454/93, paragraph 2 is replaced by the following:\n‘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.\nPrivate 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.\nAt the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment.’",
  "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/eur/2015/234/article/1",
    "retrieved_at": "2026-11-01T14:46:51.757909+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."
}