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Tax-free allowances: temporary importation of certain means of transport

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Tax-free allowances: temporary importation of certain means of transport

This Directive aims to eliminate the tax obstacles to the temporary importation of certain means of transport within the Community by harmonizing national tax arrangements.

ACT

Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another [See amending acts].

SUMMARY

The following are exempted from turnover tax, excise duties, any other consumption tax and the taxes listed in the annex to the Directive when temporarily imported from a Member State:

  • various means of transport acquired or imported in accordance with the general conditions of taxation in force on the domestic market of a Member State: motor-driven road vehicles (including their trailers), caravans, pleasure boats, private aircraft, bicycles, tricycles and saddle-horses;
  • normal spare parts, accessories and equipment imported with such means of transport.

Commercial vehicles (goods vehicles, vehicles intended to transport more than nine persons) are excluded from the exemption.

The Directive lays down the conditions governing the granting and duration of exemption for the temporary importation of the following categories:

  • private vehicles, caravans, pleasure boats, private aircraft, bicycles and tricycles;
  • private vehicles for business use;
  • saddle-horses on horse-riding excursions.

The means of transport referred to in point 3 may not be disposed of, hired out or lent in the Member State of temporary importation.

In exceptional cases, temporary importation of a private vehicle for business use may be made conditional upon payment of a security.

Provisions relating to specific cases of temporary importation of private vehicles: these concern individuals working or studying in a Member State other than that of their normal residence.

Member States are permitted to maintain or introduce more liberal exemption arrangements than those provided for in the Directive.

References

Act

Entry into force - Date of expiry

Deadline for transposition in the Member States

Official Journal

Directive 83/182/EEC

31.3.1983

1.1.1984

OJ L 105 of 23.4.1983

Amending act(s)

Entry into force

Deadline for transposition in the Member States

Official Journal

Directive 2006/98/EC

1.1.2007

1.1.2007

OJ L 363 of 20.12.2006

Last updated: 03.04.2007

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