# 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 10: Recommended practice 27


‘Community legislation excludes from relief the following items:
(a) alcoholic products;
(b) tobacco and tobacco products;
(c) commercial means of transport;
(d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;
(e) stocks of raw materials and finished or semi-finished products;
(f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.’

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Source: https://www.legislation.gov.uk/eudn/1988/355/attachment/1/division/10. (the official version)
Page: https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-10.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.