# Council Decision of 17 March 1980 accepting on behalf of the Community an Annex to the International Convention on the simplification and harmonization of customs procedures (80/391/EEC), Division 12: Recommended practice

Extent: E+W+S+N.I.

Any export duties and taxes paid should be repaid as soon as possible after the goods have been reimported in the same state.

---
Source: https://www.legislation.gov.uk/eudn/1980/391/annex/1/division/6/division/12 (the official version)
Page: https://openlegislation.uk/eu-decision-1980-391/annex-1/division-6/division-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.