7.1.84 Official Journal of the European Communities No .C 4/3 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Regulation on the temporary importation of means of transport 
COM(83) 741 final 
(Submitted by the Commission to the Council on 21 December 1983) 
(84/C 4/03) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 113 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas, although the duty-free temporary import­
ation for use of means of transport intended for subs­
equent export is not covered by Article 9 (2) of the 
Treaty, it is the subject of legislation in most of the 
Member States; whereas such procedures are also 
covered by a number of multilateral conventions to 
which all or spme of the Member States are party; 
whereas the requirements of the customs union make 
it desirable for procedures relating to the temporary 
importation of means of transport to be harmonized; 
Whereas Council Regulation (EEC) No 3599/82 (') 
established general arrangements for temporary 
importation which did not include means of 
transport; 
Whereas the means of transport which do not meet 
the conditions laid down by this Regulation may 
nevertheless be covered by the general arrangements; 
Whereas it is necessary to ensure the uniform 
implementation of this Regulation and therefore 
make provision for a Community procedure for the 
adoption of implementing rules; whereas close and 
(') OJ No L 376, 31. 12. 1982, p. 1. effective cooperation in this field between the 
Member States and the Commission should be 
organized through the Committee for Customs Pro­
cedures with Economic Impact established by Council 
Regulation (EEC) No ... of ... on inward processing 
arrangements, 
HAS ADOPTED THIS REGULATION: 
TITLE I 
General provisions 
Article 1 
1. The temporary importation arrangements shall 
permit the importation, in accordance with the pro­
cedures and conditions laid down in this Regulation 
and free of all import duties, of means of transport 
which it is intended will stay temporarily in the 
customs territory of the Community and then be re­
exported. 
2. For the purposes of this Regulation: 
(a) 'person' mean a natural or legal person; 
(b) 'person resident outside the customs territory of 
the Community' shall mean a natural person 
having his normal residence outside the customs 
territory of the Community or a legal person 
having its registered place of business outside that 
territory; 
(c) 'normal residence' means the place where a 
person usually lives, that is for at least 185 days in 
each calendar year, because of personal and 
occupational ties, or, in the case of a person with 
no occupational ties because of personal ties 
which show close links between that person and 
the place where he is living. 
No C 4/4 Official Journal of the European Communities 7.1.84 
However, the normal residence of a person 
whose occupational ties are in a different place 
from his personal ties and who consequently lives 
in turn in different places situated within the 
customs territory of the Community or outside 
the said territory, shall be regarded as being the 
place of his personal ties, provided that such 
person returns there regularly. This last condition 
need not be met where the person is living in the 
customs territory of the Community in order to 
carry out a task of a definite duration. 
Attendance at a university or school shall not 
imply transfer of normal residence. 
(d) 'import duties' are as defined in Article 1 (2) of 
Regulation (EEC) No 3599/82. 
Article 2 
The competent authorities of the Member State 
where application is made for admission of the means 
of transport under the temporary importation 
arrangements shall grant, under the conditions 
provided for in this Regulation, an authorization to 
any person who uses or causes to be used under his 
responsibility the said means of transport. 
TITLE II 
Means of road transport 
Article 3 
1. Road vehicles for business use shall be admitted 
under the temporary importation arrangements. 
2. For the purpose of this Article, the following 
definitions shall apply: 
(a) Vehicles': all road motor vehicles and all trailers 
which can be coupled to such vehicles; 
(b) 'business use': use of a vehicle in direct exercise 
of an activity carried out for consideration or 
financial gain. 
3. Without prejudice to paragraph 4, admission 
under the temporary importation arrangements 
referred to in paragraph 1 shall be granted on 
condition that the vehicles are: 
(a) imported by or on behalf of a person established 
outside the customs territory of the Community; 
(b) used for business purposes by such a person or on 
his behalf; and 
(c) registered outside the customs territory of the 
Community in the name of a person established 
outside that territory. However, if the vehicles are not registered, the 
condition set out under (c) shall be deemed to be met 
where the vehicles in question belong to a person 
established outside the customs territory of the 
Community. 
4. If a trailer is coupled to a motor vehicle 
registered within the customs territory of the 
Community, it shall be admitted under these 
arrangements even if the conditions set out in subpar­
agraphs 3 (a) and (b) are not satisfied. 
5. The vehicles referred to in paragraph 1 may 
remain in the customs territory of the Community 
during the time required for transporting and for 
taking on and discharging goods and passengers and 
for maintenance. 
Article 4 
1. Road vehicles for private use shall be admitted 
under the temporary importation arrangements. 
2. For the purposes of this Article, the following 
definitions shall apply: 
(a) 'vehicles': all road vehicles, including caravans 
and trailers which can be coupled to a motor 
vehicle; 
(b) 'private use': use for purposes other than the 
business use as defined under Article 3 (2) (b). 
3. Admission under the temporary importation 
arrangements referred to in paragraph 1 shall be 
granted on condition that the vehicles are: 
(a) imported by a person established outside the 
customs territory of the Community; 
(b) used for private purposes by or on behalf of the 
person concerned; and 
(c) registered outside the customs territory of the 
Community in the name of a person established 
outside that territory. 
However, if the vehicles are not registered, the 
condition set out in (c) shall be deemed to be met 
where the vehicle in question belongs to a person 
established outside the customs territory of the 
Community. 
4. Notwithstanding subparagraph 3 (c), the 
arrangements shall also extend to vehicles which are 
registered in the customs territory of the Community 
and have a registration number plate that is issued to 
a person established outside that territory. 
5. The temporary admission arrangements shall 
also be granted in the following cases: 
7.1.84 Official Journal of the European Communities No C 4/5 
(a) where a private vehicle registered in the country 
of normal residence of the user is used regularly 
for the journey from his residence to his place of 
work in the customs territory of the Community 
and vice versa; there is no limitation on the 
period; 
(b) where a student uses a private vehicle registered 
in the country of his normal residence in the 
customs territory of the Community in which the 
student is residing for the sole purpose of 
pursuing his studies. 
6. Without prejudice to Article 5 (a), the vehicles, 
referred to in paragraph 1, may remain in the customs 
territory of the Community: 
(a) for a period, continuous or not, of six months 
within a 12-month period; 
(b) for the period of the stay of the student in the 
customs territory of the Community in cases 
provided for in paragraph 5 (b) above. 
Article 5 
1. The provisions of Article 4 shall apply mutatis 
mutandis to saddlehorses which enter the customs 
territory of the Community for the purposes of or in 
the course of horse-riding excursions by their riders. 
2. Saddle-horses as referred to in paragraph 1 may 
remain in the customs territory of the Community for 
a period of three months. 
TITLE III 
Means of rail transport 
Article 6 
1. Means of rail transport shall be admitted under 
the temporary importation arrangements. 
2. For the purposes of this Article: 
'means of rail transport' means all prime movers, 
railcars and multiple sets, and rolling stock of any 
description intended for the transport of persons and 
goods. 
3. Admission under the temporary importation 
arrangements referred to in paragraph 1 shall be 
granted on condition that the means of rail transport: 
(a) belong to a person established outside the 
customs territory of the Community; 
(b) are registered on a railway network outside the 
customs territory of the Community. TITLE IV 
Means of air transport 
Article 7 
1. Subject to Article 8, means of air transport shall 
be admitted under the temporary importation 
arrangements. 
2. The means of transport referred to in paragraph 
1 may remain in the customs territory of the 
Community for the time required to take on or 
discharge goods or passengers and undergo main­
tenance. 
Article 8 
1. The temporary admission arrangements shall be 
granted in respect of means of air transport for 
private use on condition that these means of transport 
are: 
(a) registered outside the customs territory of the 
Community in the name of a person established 
outside of that territory; and 
(b) used for private purposes within the meaning of 
Article 4 (2) (b). 
2. The means of transport referred to in paragraph 
1 may remain in the customs territory of the 
Community for a period of six months, whether 
continuous or not, in any 12-month period. 
TITLE V 
Means of sea, lake or river transport 
Article 9 
1. Subject to Article 10, means of sea, lake or river 
transport shall be admitted under the temporary 
importation arrangements. 
2. The means of transport referred to in paragraph 
1 may remain in the customs territory of the 
Community for the time required for taking on and 
discharging passengers or goods and for maintenance 
operations. 
Article 10 
1. Means of sea, lake or river transport for private 
use shall be admitted under the temporary impor­
tation arrangements provided that the means of 
transport: 
(a) have been imported by a person established 
outside the customs territory of the Community; 
No C 4/6 Official Journal of the European Communities 7. 1. 84 
(b) are used by that person for private purposes as 
defined in Article 4 (2) (b). 
2. The means of transport referred to in paragraph 
1 may remain in the customs territory of the 
Community for a period of six months, whether 
continuous or not, in any 12-month period. 
3. In cases where the lack of river or lake facilities 
makes the mooring of boats for private use 
impossible, the temporary importation arrangements 
may be extended to pleasure boats: 
(a) imported temporarily by a natural person having 
his normal place of residence in the customs 
territory of the Community, and 
(b) registered outside the said territory. 
TITLE VI 
Pallets and containers 
Article 11 
1. Pallets shall be admitted under the temporary 
importation arrangements. 
2. For the purposes of this Article, 'pallet' means a 
device on the deck of which a quantity of goods can 
be assembled to form a unit load for the purpose of 
transport or of handling or stacking by means of 
mechanical appliances. The device consists of a deck 
supported by feet or of a special deck designed for air 
transport; its overall height is reduced to the 
minimum compatible with its handling by means of 
rollers, forklift trucks or pallet trucks; it may or may 
not have a superstructure. 
Article 12 
1. Containers shall be admitted under the 
temporary importation arrangements. 
2. The term 'container' means an article of 
transport equipment (lift-van, movable tank or frame 
or other similar structure): 
(a) constituting a receptacle, totally or partially 
closed, designed to contain goods; 
(b) of a permanent character and accordingly strong 
enough for repeated use; 
(c) specially designed to facilitate the carriage of 
goods, by one or more modes of transport, 
without intermediate reloading; (d) so designed as to permit ready handling, parti­
cularly during transfer from one mode of 
transport to another; 
(e) so designed as to be easy to fill and empty; and 
(f) with an internal volume of one cubic metre or 
more; however, this minimum shall not apply to 
containers used in air transport. 
The term 'container' shall include the accessories and 
equipment of the container according to its category, 
provided that these are transported with it and 
permanently attached. 
The term 'container' shall include neither vehicles, 
nor accessories or spare parts of vehicles, nor 
packaging. 
3. Containers shall be admitted under the 
temporary importation arrangements referred to in 
paragraph 1 on condition that: 
(a) whether or not loaded with goods, they are 
imported temporarily into the customs territory of 
the Community; and 
(b) they are approved for the transport of goods 
under customs seal. 
4. The containers referred to in paragraph 1 may 
remain in the customs territory of the Community for 
a maximum period of six months. 
TITLE VII 
Other provisions 
Article 13 
The relevant authorities shall admit for temporary 
importation spare parts, accessories and normal 
equipment, including equipment which is used for the 
loading, stowage or protection of goods: 
(a) imported at the same time as the means of 
transport covered by this Regulation, for which 
they are intended; or 
(b) imported subsequently to these means of 
transport. 
Article 14 
The means of transport provided for in Titles II, III, 
IV and V of this Regulation shall not be lent, hired, 
pledged or transferred to any person having his 
normal residence in the customs territory of the 
Community. 
Article 15 
Where the circumstances so justify, the competent 
authorities may, at the request of the interested party, 
prolong the time limits provided for in this regulation 
within reasonable limits. 
7.1.84 Official Journal of the European Communities No C 4/7 
Article 16 
Persons eligible for the temporary admission 
arrangements shall be obliged to submit to all sur­
veillance and control measures specified by the 
competent authorities. 
Article 17 
The competent authorities may revoke the author­
ization where it is established that the person eligible 
for the temporary admission arrangements has not 
observed one of the conditions laid down for the 
grant of the said arrangements. 
Article 18 
1. The arrangements for temporary importation 
shall be satisfied when the means of transport placed 
under these arrangements is exported outside the 
customs territory of the Community or placed in a 
free zone with a view to its subsequent export, or 
placed: 
— in a customs warehouse, or 
— under an external Community transit procedure 
or one of the international transport procedures 
referred to in Article 7 (1) of Council Regulation 
(EEC) No 222/77 of 13 December 1976 on 
Community transit ('), provided that the use of 
such a procedure is permitted by Community 
legislation, 
or abandoned to the profit of public funds with the 
approval of the relevant authorities. 
However, as regards pallets, the arrangements shall 
also be considered satisfied when identical pallets to 
those which are eligible for the temporary admission 
arrangements are exported or placed in a free zone 
with a view to subsequent export or are placed under 
one of the arrangements set out above. 
2. The competent authorities may, where circum­
stances so warrant, authorize the release for free 
circulation or the destruction under customs 
supervision of means of transport admitted under the 
temporary importation arrangements, either 
immediately or after it has been placed in a free zone 
or after it has been placed under one of the proc­
edures referred to in paragraph 1. 
3. Paragraphs 1 and 2 shall also apply, without 
prejudice to the provisions regarding infringement of 
customs legislation, in cases where the authorization 
has been withdrawn under Article 17. 
4. Defective parts and spare parts removed from 
the means of transport as a result of repair or main­
tenance must be either re-exported outside the customs territory of the Community, destroyed under 
customs supervision, released for free circulation, or 
placed under other customs arrangements. 
5. Without prejudice to the provisions concerning 
the infringement of customs legislation and duty-free 
arrangements, in cases where the means of transport 
admitted under the temporary importation arrange­
ments are released for free circulation or in other 
cases where a customs debt is incurred under Council 
Directive 79/623/EEC of 23 June 1979 on the 
harmonization of provisions laid down by law, regu­
lation or administrative action relating to customs 
debt (2), import duties shall be charged according to 
the taxation characteristics of the means of transport 
when it was temporarily imported, whether the 
release for free circulation took place then or after 
the means of transport had been placed under one of 
the customs procedures specified to in paragraph 1. 
However, in the case of waste or debris resulting 
from the destruction of the parts referred to in 
paragraph 4, the point to be used for the calculation 
of the customs debt shall be that referred to in Article 
3 (f) of Directive 79/623/EEC. 
TITLE VIII 
Final provisions 
Article 19 
1. This Regulation shall not affect the provisions 
laid down with regard to transport, in particular the 
conditions governing access to the market and the 
execution of the said transport. 
2. Without prejudice to paragraph 1, the means of 
transport covered by this Regulation shall be admitted 
under the temporary importation arrangements free 
of import prohibitions or restrictions, on condition 
that they are to be re-exported. 
3. The provisions of this Regulation shall not 
prevent the prohibition or restriction of imports, 
exports or transit for any of the reasons listed in 
Article 36 of the EEC Treaty. 
Article 20 
Until such time as Community provisions are 
established in the field in question, this Regulation 
shall not affect the application by the Member States 
of special measures applying in respect of armed 
forces stationed in the customs territory of the 
Community and without serving under the flag of a 
Member State, in pursuance of international 
agreements. 
(') OJNoL38, 9. 2. 1977, p. 1. (2) OJ No L 179, 17. 7. 1979, p. 31. 
No C 4/8 Official Journal of the European Communities 7. 1. 84 
Article 21 
The Committee for Customs Procedures with 
Economic Impact set up by Article 16 of Regulation 
(EEC) No ... [of ... on inward processing 
arrangements] may examine any question concerning 
the application of this Regulation, either on the 
initiative of its chairman or at the request of the 
representative of a Member State. 
Article 22 
The provisions necessary for the implementation of 
this Regulation, and in particular the conditions 
under which means of transport may be placed under the arrangements or used while in the customs 
territory of the Community and the conditions under 
which the goods referred to in Article 13 (b) may be 
temporarily imported, shall be adopted in accordance 
with the procedure provided for in Article 18 of 
Regulation (EEC) No ... [of ... on inward 
processing arrangements]. 
Article 23 
This Regulation shall enter into force on 1 January 
1985. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States.