# 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: Note

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

The customs authorities may determine the amount of the security on the basis of the amount of the import duties and taxes paid during a previous period of the same duration. In the event of changes in, for example, the rates applicable or the volume of the importations, the amount of the security may be adjusted accordingly.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/I/division/13/division/c/division/53/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-I/division-13/division-c/division-53/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

