# Council Decision of 10 March 1994 concerning the amendments to the reservations entered by the Community in respect of some provisions of certain Annexes to the international Convention on the simplification and harmonization of customs procedures (94/167/EC), Division 10.4: The following reservation shall be entered in respect of Recommended Practice 13:

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

‘This Recommended Practice does not apply to value added tax.
The Member States of the Community are free to decide whether or not to allow the repayment of customs duties.’

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Source: https://www.legislation.gov.uk/eudn/1994/167/annex/division/10/division/1/division/10.4 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-167/annex/division-10/division-1/division-10.4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.