# 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 7: Recommended practice 20


‘Community legislation does not provide for exemption from value-added tax on goods imported for furnishing a secondary residence imported from countries outside the European Community.’

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Source: https://www.legislation.gov.uk/eudn/1988/355/attachment/1/division/7. (the official version)
Page: https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-7.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.