# 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 3.1: The wording of the second paragraph of the general reservation shall be replaced by:

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

‘Community legislation distinguishes between releasing goods for free circulation and releasing them for home use. To obtain the release of goods for free circulation simply requires customs duty to be paid whereas for goods to be released for home use, various other provisions, e.g. on taxation, also have to be applied.
It should also be pointed out that release for free circulation and release for home use in the Community generally occur at the same time and in the territory of the same Member State.’

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Source: https://www.legislation.gov.uk/eudn/1994/167/annex/division/3/division/1/division/3.1 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-167/annex/division-3/division-1/division-3.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.