No L 348/28 Official Journal of the European Communities 29. 11. 89 (Acts whose publication is not obligatory) COUNCIL COUNCIL DIRECTIVE of 23 November 1989 amending Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (89/604/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion- of the European - . Parliament (3), Having regard to the opinion of the Economic and-Social - Committee (%), Whereas, when it adopted Directive 83/183/EEC (¥, the Council undertook to adopt unanimously, on a proposal from the Commission, provisions permitting a substantial relaxation and even the removal of the formalities relating to the ‘grant.of tax exemptions applicable to permanent. imports from a Member State of the personal property of individuals ; whereas the ad hoc Committee on a People’s- Europe, in its first report, endorsed by the Brussels: European Council of 29-and -30 March 1985, invited the Commission to present such a proposal ; Whereas it is necessary to facilitate the free movement of - persons within. the Community as far as possible ; Whereas, pending the abolition of tax frontiers required to achieve a true internal market, it is necessary to harmonize and relax certain formalities necessary for- the- grant of the import exemption provided for in Directive: () OJ No C 5, 9. 1. 1987, p. 2 and O No C 179, 8. 7. 1988, p. 8. () OJ No C 318, 30. 11. 1987, p. 23. () OJ No C 150, 9. 6. 1987, p. 6. (9 OJ No L 105, 23. 4. 1983, p. 64. 83/183/EEC, particularly as regards the drawing-up of an inventory of the property and proof of the existence of the normal residence ; whereas it is necessary to ease the existing ‘rules ‘relating ‘to the period of use of imported property and to the quantitative limits on certain items, HAS ADOPTED THIS DIRECTIVE: Article 1 Directive 83/183/EEC is hereby amended as follows : 1. Article 2 (2) (b).shall be replaced by the following: ‘(b) of which the person concemed has had the actual use before the change of residence is effected or the secondary-residence established. In the case of motor-driven - vehicles (including their trailers), caravans, mobile homes, pleasure boats and private . aircraft, Mémber States may require that the person- concerned should have had the use of them for a period of at least six months before the change of residence. For the goods referred to in the second sentence of (a), Member States may require : — in the case of motor-driven vehicles (including their trailers), caravans, mobile homes, pleasure boats - and private aircraft,- that the person concerned should have had the use of them for a period of at least 12 months, — in the case of other goods, that-the person. concerned should have had the use of them for a period of at least six months, before the change of residence.