
Article 1 
In Article 561 of Regulation (EEC) No 2454/93, paragraph 2 is replaced by the following:
'
2. Total relief from import duties shall be granted where means of transport are used commercially or privately by a natural person resident in the customs territory of the Union and employed by the owner, hirer or lessee of the means of transport established outside that territory.Private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment.At the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment.'
Article 2 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 May 2015.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 13 February 2015.
For the Commission
The President
Jean-Claude JUNCKER