1975/1023(CNS)

Directive on Tax Exemptions for Temporarily Imported Means of Transport

PROPOSAL FOR A COUNCIL DIRECTIVE ON TAX EXEMPTIONS WITHIN THE COMMUNITY FOR CERTAIN MEANS OF TRANSPORT TEMPORARILY IMPORTED

Stage: In force, reached 23 Apr 1983
In force: In force · CELEX 31983L0182
Transposition deadline: 1 Jan 1984
Procedure: Directive · Consultation procedure
Last activity: 23 Apr 1983

Summary

Generated

Directive 83/182/EEC requires Member States to exempt temporary imports of private vehicles, caravans, pleasure boats, private aircraft, bicycles and saddle-horses from turnover tax, excise duties and listed national vehicle taxes. Exemptions run six months in any 12 for private use, with longer periods for certain business-use vehicles. Commercial vehicles are excluded.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 20 Oct 2026. Something wrong on this page? Report an error.

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