Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland betreffende de regeling van de heffing van belasting op wegvoertuigen gebruikt voor het internationale vervoer van goederen

For the purposes of this Agreement:
(a) the term “vehicle” shall mean any self-propelled road vehicle designed or adapted for the carriage of goods and all trailers for coupling to such vehicles whether imported with the vehicle or rately; and
(b) the term “territory” shall mean: (i) in relation to the United Kingdom: England, Wales, Scotland and Northern Ireland;
(ii) in relation to the Kingdom of the Netherlands: the territory of the Kingdom of the Netherlands in Europe.
(i) in relation to the United Kingdom: England, Wales, Scotland and Northern Ireland;
(ii) in relation to the Kingdom of the Netherlands: the territory of the Kingdom of the Netherlands in Europe.

(1). Vehicles which are:
(a) registered in the territory of one of the Contracting Parties;
(b) owned by persons resident outside the territory of the other Contracting Party; and
(c) temporarily imported into the territory of that other Contracting Party for the purpose of the international carriage of goods for delivery at or collection from any point in the territory of that Contracting Party or in transit through that territory;
shall be exempted from the taxes and charges levied on the circulation or possession of vehicles in that territory.
(2). This exemption shall not apply to tolls, taxes or charges on fuel consumption or taxes or charges on transport.

(1). The exemption provided for in Article 2 of this Agreement shall be granted in the territory of each Contracting Party so long as the conditions laid down in the Customs regulations in force in that territory for the temporary admission, without payment of import duties and import taxes, of vehicles described in Article 2 of this Agreement are fulfilled.
(2). Each Contracting Party may limit the duration of the exemption provided for in Article 2 to a period of one year, even if the vehicle is temporarily admitted without payment of import duties and import taxes for a longer period.

Nothing in this Agreement shall be held to confer the exemption in Article 2 upon a vehicle registered in the territory of one of the Contracting Parties used within that territory to tow a trailer temporarily imported from the territory of the other Contracting Party.

(1). This Agreement shall enter into force thirty days after the Contracting Parties have informed each other in writing that the measures necessary to give effect to the Agreement in their respective territories have been taken.
(2). The Agreement shall remain in force for a period of one year after its entry into force. Thereafter it shall continue in force unless it is terminated by either Contracting Party giving three months notice thereof to the other Contracting Party.