# 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 4: Standard

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

Repayment of import duties and taxes shall be granted where it is found that import duties and taxes had been assessed on the basis of a value which is higher than the dutiable value, provided that the facts are established to the satisfaction of the customs authorities.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/III/division/5/division/2/division/4 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-2/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.