Regulation 34
1.—(1) A vehicle is an exempt vehicle for the period specified in paragraph 2 if it was imported into Great Britain by or on behalf of—
(a)a member of a visiting force;
(b)a member of a headquarters or organisation; or
(c)a dependant of a person falling within paragraph (a) or (b),
and there is produced to the Secretary of State evidence that the person importing the vehicle has not been required to pay any tax or duty chargeable in respect of its importation.
(2) In sub-paragraph (1)—
(a)“dependant” means a member of the household of a person falling within sub-paragraph (1)(a) or (b) who is his spouse or any other person wholly or mainly maintained by him or in his custody, charge or care;
(b)“member of a visiting force” means a person for the time being appointed to serve with, or a member of the civilian component of, any body, contingent or detachment of the forces of any country specified in paragraph 3, which is for the time being present in the United Kingdom on the invitation of her Majesty’s Government;
(c)“member of a headquarters or organisation” means a member of the military forces of any country, except the United Kingdom, who is for the time being appointed to serve in the United Kingdom under the orders of any headquarters or organisation specified in paragraph 4 and includes a person for the time being recognised by the Secretary of State as a civilian member of such a headquarters or organisation.
2.—(1) The period during which a vehicle is an exempt vehicle by virtue of this Schedule shall be the period of 12 months beginning with the day on which a nil licence is issued in respect of that vehicle.
(2) The exemption shall however cease to apply if, at any time during the period prescribed by sub-paragraph (1), the importer of the vehicle becomes liable to pay any duty or tax chargeable in respect of its importation.
3. The countries referred to in paragraph 1(2)(b) are—
| Albania | Malaysia |
| Antigua and Barbuda | Maldives |
| Armenia | Malta |
| Australia | Mauritius |
| Austria | Moldova |
| Azerbaijan | Namibia |
| The Bahamas | Nauru |
| Bangladesh | The Netherlands |
| Barbados | New Zealand |
| Belarus | Nigeria |
| Belgium | Norway |
| Belize | Pakistan |
| Botswana | Papua New Guinea |
| Brunei | Poland |
| Bulgaria | Portugal |
| Canada | Romania |
| The Republic of Cyprus | Russia |
| The Czech Republic | Saint Christopher and Nevis |
| Denmark | Saint Lucia |
| Dominica | Saint Vincent and the Grenadines |
| Estonia | Samoa |
| Fiji | Seychelles |
| Finland | Sierra Leone |
| France | Singapore |
| The Gambia | Slovakia |
| Georgia | Slovenia |
| Germany | Solomon Islands |
| Ghana | South Africa |
| Greece | Spain |
| Grenada | Sri Lanka |
| Guyana | Swaziland |
| Hungary | Sweden |
| India | Switzerland |
| Italy | Tanzania |
| Jamaica | Tonga |
| Kazakhstan | Trinidad and Tobago |
| Kenya | Turkey |
| Kiribati | Turkmenistan |
| Kyrgyzstan | Tuvalu |
| Latvia | Uganda |
| Lesotho | Ukraine |
| Lithuania | United States of America |
| Luxembourg | Uzbekistan |
| The Former Yugoslav Republic of Macedonia | Vanuatu |
| Zambia | |
| Malawi | Zimbabwe] |
Textual Amendments
F1Sch. 5 paras. 3, 4 substituted (1.10.2003) by The Road Vehicles (Registration and Licensing) (Amendment) Regulations 2003 (S.I. 2003/2154), regs. 1, 7, Sch.
4. The headquarters and organisations referred to in paragraph 1(2)(c) are—
The Headquarters of the Supreme Allied Commander Atlantic (SACLANT)
The Supreme Headquarters Allied Powers Europe (SHAPE)
Headquarters Allied Forces North Western Europe (AFNORTHWEST)
Headquarters Allied Air Forces North Western Europe (AIRNORTHWEST)
Headquarters Allied Naval Forces North Western Europe (NAVNORTHWEST)
Headquarters Maritime Air Forces North West (MARAIRNORTHWEST)
Headquarters Submarine Forces North West (SUBNORTHWEST)
Headquarters Allied Forces Eastern Atlantic Area (EASTLANT)
Headquarters Maritime Air Forces Eastern Atlantic Area (MARAIREASTLANT)
Headquarters Submarine Forces Eastern Atlantic Area (SUBEASTLANT)
Headquarters United Kingdom—Netherlands Amphibious Force (UKNLAF)
Headquarters United Kingdom—Netherlands Landing Force (UKNLLF)
The NATO Airborne Early Warning Force Headquarters and the NATO E-3A Component]
Textual Amendments
F1Sch. 5 paras. 3, 4 substituted (1.10.2003) by The Road Vehicles (Registration and Licensing) (Amendment) Regulations 2003 (S.I. 2003/2154), regs. 1, 7, Sch.