Import of Cars

10 September 2012

A recent European Court of Justice ruling has shed some light on the scope of relief allowed on the import of cars when a person is transferring his residence to the EU.

The court ruled:

Articles 2 and 7(1) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty must be interpreted as meaning that a private motor vehicle imported from a third country to the customs territory of the European Union may be imported free of import duties provided that the importer has actually transferred his normal place of residence to the customs territory of the European Union, which is a matter for the national court to determine. A motor vehicle used free of charge by a member of that importer’s family, that is, by a person living under the same roof as the importer or mainly dependent on him, a matter for the national court to determine, is to be regarded as being intended for meeting the needs of the importer’s household, and that use does not result in loss of entitlement to the relief in question.

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