# 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.

As a general rule, the customs:
satisfy themselves that the tariff heading shown corresponds to the description of the goods and that the rates of import duties and taxes indicated are those in force,
check that the particulars in the goods declaration tally with those in the documents produced, in particular as regards identification of the packages and the quantity and value of the goods declared,
check the authenticity and validity of the documents produced in support of the declaration.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/I/division/9/division/31/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-I/division-9/division-31/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.