# Council Decision of 7 June 1988 accepting, on behalf of the Community, Annex E.4 to the International Convention on the Simplification and Harmonization of Customs Procedures (88/356/EEC), Division: Note 2

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

Repayments under the drawback procedure are not granted in cases where import duties and taxes have been, or will be, repaid under other provisions.

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Source: https://www.legislation.gov.uk/eudn/1988/356/annex/1/division/4/division/2/annotation/2 (the official version)
Page: https://openlegislation.uk/eu-decision-1988-356/annex-1/division-4/division-2/annotation/2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.