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Goods for use in means of transport

This VAT exemption applies to goods you bring and consume on board trains and other means of transport other than vessels and aircrafts. See the VAT Act section 7-2 (2) cf. the Movement of Goods Act section 4-1 (3)cf. theMovement of Goods regulations section 4-1-19.

The exemption only applies during the time the means of transport is used for commercial purposes and ceases when the means of transport is reassigned for domestic use or remains in the customs territory for an extended period of time. Additionally, this only applies to a quantity of goods the customs authorities deemappropriate given the nature of the means of transport, the size of the crew, number of passengers, the nature of the journey and the duration of the stay. See the Movement of Goods regulations section 4-1-20