Division 27 Recommended practice

The relief provided for in Standard 26 should not be made subject to conditions more restrictive than the following:

1. (a)

   that the deceased was resident abroad at the time of death;

2. (b)

   that the effects be imported within one year of the date on which the person concerned became entitled to dispose of them;

3. (c)

   that, except in the case of household provisions, the person granted relief retain ownership or possession of the goods inherited for a reasonable period after importation. As a rule, this period should not be fixed at more than one year;

4. (d)

   that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;

5. (e)

   that a list (inventory) of the goods to be imported be submitted, together with any supporting documentary proof required by the customs authorities.