# 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 9: Standard

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

Repayment of import duties and taxes shall be granted in respect of goods declared to be in a consignment where it is established to the satisfaction of the customs authorities that those goods were not in fact imported into the customs territory.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/III/division/5/division/6/division/9 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-6/division-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.