Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version) (c. 132)

TITLE XII U.K. MISCELLANEOUS IMPORTS

CHAPTER 6 U.K. Fuels and lubricants present in land motor vehicles and special containers

Article 86 U.K.

Member States may limit the amount of fuel exempt on admission in the case of:

(a)

commercial motor vehicles engaged in international transport coming from third countries or third territories to their frontier zone, to a maximum depth of 25 kilometres as the crow flies, where such transport consists of journeys made by persons residing in that zone;

(b)

private motor vehicles belonging to persons residing in the frontier zone, to a maximum depth of 15 km as the crow flies, contiguous with a third country or third territory.