# 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 14: Recommended practice

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

Where time limits are fixed beyond which claims for repayment of import duties and taxes will not be accepted, such limits should be of sufficient duration to take account of the differing circumstances pertaining to each type of case in which repayment of import duties and taxes may be granted.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/III/division/5/division/9/division/14 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-9/division-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.