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New rules for the Temporary Importation of means of transport into the EU

31 mars 2015

New rules for the Temporary Importation of means of transport into the European Union (EU) apply as from 1 May 2015. Article 561(2) of Commission Regulation (EEC) No. 2454/93 (CCIP) has been amended in order to exclude the possibility of misuse in case of Temporary Importation of means of transport into the EU.

According to the new rules, private use of means of transport by a natural person resident in the Customs territory of the EU and employed by the owner, hirer or lessee of the means of transport established outside that territory 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 in the EU by the employee as defined in the contract of employment.

At the request of the Customs authorities, the person using the means of transport in the EU must present a copy of the contract of employment.

The new rules can be found here.