# Council Decision of 7 June 1988 accepting, on behalf of the Community, Annex B.2 to the International Convention on the Simplification and Harmonization of Customs Procedures (88/355/EEC), Division 11: Recommended practice

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

Where, in special cases, security is required in the form of a deposit or a surety must be provided, the amount should be as small as possible and should not exceed the amount of the import duties and taxes that would have been involved if no relief had been granted.

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Source: https://www.legislation.gov.uk/eudn/1988/355/annex/B.2/division/4/division/c/division/11 (the official version)
Page: https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-4/division-c/division-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.