Article 143. Vehicles for commercial use

A vehicle for commercial use is a vehicle used to transport goods under customs control and/or passengers for a fee or free of charge.

Standard spare parts, accessories and equipment contained in standard tanks, lubricants and fuel transported with a vehicle for commercial use and supplies shall be considered as an integral part of this vehicle for customs purposes. Supplies include the following goods:

required to ensure normal operation and maintenance of a rivercraft and aircraft, trains and in-transit vehicles or vehicles at stop-over or parking locations;

intended for consumption by passengers and crew members on board of rivercrafts and aircrafts, motor vehicles or passengers and train crew members on trains regardless of whether these supplies are sold or not;

intended for sale to passengers and crew members of rivercrafts and aircrafts, trains and vehicles with no purpose of consuming the specified supplies on these vehicles.