# 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 27: Recommended practice

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

The relief provided for in Standard 26 should not be made subject to conditions more restrictive than the following:
(a) that the deceased was resident abroad at the time of death;
(b) that the effects be imported within one year of the date on which the person concerned became entitled to dispose of them;
(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;
(d) that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;
(e) that a list (inventory) of the goods to be imported be submitted, together with any supporting documentary proof required by the customs authorities.

---
Source: https://www.legislation.gov.uk/eudn/1988/355/annex/B.2/division/5/division/8/division/27 (the official version)
Page: https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-8/division-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.