[F1Article 561 U.K.
1. Total relief from import duties shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Community, with a view to re-exportation in the name of one of the following persons:
(a) in the name of a person established outside that territory;
(b) in the name of a natural person established inside that territory where the person concerned is preparing to transfer normal residence to a place outside that territory.
In the case referred to in point (b), the means of transport must be exported within three months of the date of registration.
2. Total relief from import duties shall be granted where means of transport are used commercially or privately by a natural person established in the customs territory of the Community and employed by the owner of the means of transport established outside that territory or otherwise authorised by the owner.
Private use must have been provided for in the contract of employment.
Customs authorities may restrict the temporary importation of means of transport under this provision in the case of systematic use.
3. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Community.]
Textual Amendments