# Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC), Division 42: Standard

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

If the customs authorities find that errors in the goods declaration or in the assessment of the import duties and taxes will cause or have caused the collection of an amount of import duties and taxes greater than that legally chargeable they shall repay or remit the amount overcharged, or shall inform the declarant so that he may amend the declaration or lodge a claim for repayment or remission, as the case may be.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/I/division/11/division/42 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-I/division-11/division-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.