Relief from import duty in respect of means of transport in other cases
Article 216
1. Total relief from import duty shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Union, with a view to re-export in the name of one of the following persons: (a) a person established outside that territory; (b) a natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside that territory. 2. 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 Union.