1.Subject to Articles 108, 109 and 110:
(a)fuel contained in the standard tanks of:
(a)private and commercial motor vehicles and motor cycles,
special containers,
entering the customs territory of the Community;
(b)fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel;
shall be admitted free of import duties.
2.For the purposes of paragraph 1:
(a)‘commercial motor vehicle’ means any motorised road vehicle (including tractors with or without trailers) which by its type of construction and its equipment is designed for and capable of transporting, whether for payment or not:
(a)more than nine persons including the driver,
goods,
and any road vehicle for a special purpose other than transport as such;
(b)‘private motor vehicle’ means any motor vehicle not covered by the definition set out in point (a);
(c)‘standard tanks’ means:
(c)the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems,
gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped,
tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped;
(d)‘special container’ means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.