# 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 4.11: The wording of the reservation in respect of Recommended Practice 35 shall be replaced by

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

‘Community legislation provides for the relief referred to in this Recommended Practice subject to the materials in question not normally being reusable. Relief from duty on these materials is granted subject to the further condition that their value is included in the tax base for the goods carried.’

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Source: https://www.legislation.gov.uk/eudn/1994/167/annex/division/4/division/1/division/4.11 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-167/annex/division-4/division-1/division-4.11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.