Article 38 Implementing Regulation (EU) No 282/2011

1.‘Means of transport’ as referred to in Article 56 and point (g) of the first paragraph of Article 59 of Directive 2006/112/EC shall include vehicles, whether motorised or not, and other equipment and devices designed to transport persons or objects from one place to another, which might be pulled, drawn or pushed by vehicles and which are normally designed to be used and actually capable of being used for transport.

2.The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles:

(a)land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans;

(b)trailers and semi-trailers;

(c)railway wagons;

(d)vessels;

(e)aircraft;

(f)vehicles specifically designed for the transport of sick or injured persons;

(g)agricultural tractors and other agricultural vehicles;

(h)mechanically or electronically propelled invalid carriages.

3.Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1.