(b)

These means of transport shall be regarded as ‘new’ in the cases: of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6 000 kilometres; of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours; of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.