Article 4 I1

his delivering them to a person to whom he is supplying those goods; or

his taking possession of them from a person who is supplying those goods to him,

the goods have been removed F10to a place in the destination country for the purpose of delivering them to a person (other than the owner) who is to value or carry out any work on them F11in that place; and

the owner intends that the goods will be returned to him by their removal to the F12departure country upon completion of the valuation or work;

the owner is established in the F13departure country and is not established in the F14destination country;

they are removed for the sole purpose of their being used by the owner in the course of a supply of services to be made by him;

at the time of their removal there exists a legally binding obligation to make that supply of services; and

the owner intends to remove them to the F15departure country upon his ceasing to use them in the course of making the supply;

temporary importation relief would have been afforded had the goods been imported from a place outside F16and Northern Ireland; and

the owner intends, before the end of the period of two years beginning with the day on which the goods were removed, to—

export the goods to a place outside the EU and Northern Ireland,

remove the goods from Northern Ireland to Great Britain, or

remove the goods to a place in Northern Ireland or a member State (as the case may be) other than the destination country;