TITLE IIRELIEF FROM IMPORT DUTY
CHAPTER IPersonal property belonging to natural persons transferring their normal place of residence from a third country to the Community
Article 5
1
Relief may be granted only to persons whose normal place of residence has been outside the customs territory of the Community for a continuous period of at least 12 months.
2
However, the competent authorities may grant exceptions to the rule in paragraph 1, provided that the intention of the person concerned was clearly to reside outside the customs territory of the Community for a continuous period of at least 12 months.