The directive provides for an exemption when certain conditions are met, namely when the vehicle has been acquired in accordance with the general conditions of taxation in force on the domestic market of a Member State, when the importer of the vehicle has his normal residence in a Member State other than the Member State of temporary importation and employs the vehicle for his private use, or when the vehicle is not disposed of or hired out in the Member State of temporary importation or lent to a resident of that State.
The directive provides for an exemption when certain conditions are met, namely when the vehicle has been acquired in accordance with the general conditions of taxation in force on the domestic market of a Member State, when the importer of the vehicle has his normal residence in a Member State other than the Member State of temporary importation and employs the vehicle for his private use, or when the vehicle is not disposed of or hired out in the Member State of temporary importation or lent to a resident of that State.