{
  "url": "https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-8/division-27",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-8/division-27.json",
  "legislation": "eudn/1988/355",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1988-355",
  "path": "annex/B.2/division/5/division/8/division/27",
  "kind": "division",
  "number": "27",
  "heading": "Recommended practice",
  "text": "The relief provided for in Standard 26 should not be made subject to conditions more restrictive than the following:\n(a) that the deceased was resident abroad at the time of death;\n(b) that the effects be imported within one year of the date on which the person concerned became entitled to dispose of them;\n(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;\n(d) that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;\n(e) that a list (inventory) of the goods to be imported be submitted, together with any supporting documentary proof required by the customs authorities.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1988/355/annex/B.2/division/5/division/8/division/27",
    "retrieved_at": "2026-11-01T15:20:08.010803+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}