# 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 2: Standard 5


The declaration for release for free circulation must contain certain details regarding the use of the inward processing relief arrangements-drawback system. Furthermore, use of this system pre-supposes that an inward processing authorization has been issued or, in certain cases, requested before this release for free circulation.

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