# 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 7: Standard

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

Where goods which have been granted total or partial exemption from import duties and taxes by reason of a specific use are damaged, destroyed or irrecoverably lost by accident or force majeure after their release for home use, remission shall be granted of that amount of the import duties and taxes from which exemption has been granted provided that such damage, destruction or loss is duly 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/4/division/7 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-4/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.