# 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 12: Recommended practice 29


‘The goods referred to in the Recommended practice are admitted free of import duties in so far as this does not give rise to abuses or major distortions of competition.
Community legislation provides that the following goods are excluded from relief for duty and taxes at importation:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) coffee and tea;
(d) motor vehicles other than ambulances.’

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Source: https://www.legislation.gov.uk/eudn/1988/355/attachment/1/division/12. (the official version)
Page: https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-12.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.