# 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: Reservation on packings

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

‘Community legislation authorizes temporary admission on the basis of an oral declaration accompanied by an inventory, for packings bearing indelible, non-detachable marks and imported full by a person established outside the customs territory of the Community. Written declarations are required for all other types of packings entered under the temporary admission arrangements.
Where re-exportation is not in doubt because of commercial usage, Community legislation also allows temporary admission without a security for packings imported empty and bearing indelible, non-detachable marks. Provision is also made for granting exemptions from the requirement to provide a security in respect of packings imported full and subject to a verbal declaration accompanied by an inventory, unless an express request to the contrary is made to the competent authorities.’

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Source: https://www.legislation.gov.uk/eudn/1994/167/annex/division/12/division/12.5/division/1 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-167/annex/division-12/division-12.5/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.