# Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Article 216: Relief from import duty in respect of means of transport in other cases(Article 250(2)(d) of the Code)

Extent: E+W+S+N.I.

1. Total relief from import duty shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Union, with a view to re-export in the name of one of the following persons:
(a) a person established outside that territory;
(b) a natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside that territory.
2. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Union.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/216 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-216
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.