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.
Other provisions in CHAPTER I — Personal property belonging to natural persons transferring their normal place of residence from a third country to the Community
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 5 of Council Regulation (EC) No 1186/2009 (LawPlayer, data as of 2026-07-04)
