# 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 64: Recommended practice

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

Where the customs authorities sell goods which have not been declared within the time allowed or could not be released although no offence has been discovered, the proceeds of the sale, after deduction of the import duties and taxes and all other charges and expenses incurred, should be made over to the person(s) entitled to receive them, when this is possible, or be held at their disposal for a specified period.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/I/division/15/division/64 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-I/division-15/division-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.