Opinion of Advocate General Bobek delivered on 18 February 2016.#Robert Fuchs AG v Hauptzollamt Lörrach.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling — Customs union — Common Customs Tariff — Temporary importation procedure with relief from duties — Regulation (EEC) No 2454/93 — Conditions laid down for the total relief from import duties — Means of transport for aviation registered outside of the customs territory of the Union and used by a person established outside of that territory — Article 555(1)(a) — Commercial use — Concept — Use of helicopters by an aviation school for remunerated training flights flown by a trainee and instructor — Not included.#Case C-80/15.

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