Commission Implementing Regulation (EU) 2015/234 of 13 February 2015 amending Regulation (EEC) No 2454/93 as regards the temporary importation of means of transport intended to be used by a natural person resident in the customs territory of the Union

14.2.2015 EN Official Journal of the European Union L 39/13
COMMISSION IMPLEMENTING REGULATION (EU) 2015/234
of 13 February 2015
amending Regulation (EEC) No 2454/93 as regards the temporary importation of means of transport intended to be used by a natural person resident in the customs territory of the Union
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
Whereas:
(1) Commission Regulation (EEC) No 2454/93 (2) provides a possibility for means of transport to be temporarily imported into the customs territory of the Union and used by natural persons in that territory under certain conditions.
(2) Recent incidents have indicated misuse of the temporary importation of means of transport.
(3) An amendment to Regulation (EEC) No 2454/93 is necessary in order to exclude the possibility of such misuse.
(4) In order to avoid customs debts being incurred because of lack of information on the new provisions, a period of time should be allowed for Member States and the Commission to inform the public about the new legal situation.
(5) Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(6) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,