# 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 4.7: The wording of the reservation in respect of Standard 21 shall be replaced by:

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

‘Member States have the option of making relief from value added tax on trousseaux and movable property belonging to the person transferring his or her residence subject to the condition that any customs duties and/or taxes to which the goods are normally liable in their country of departure or origin have actually been levied.
The exemption ... (remainder unchanged).’

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Source: https://www.legislation.gov.uk/eudn/1994/167/annex/division/4/division/1/division/4.7 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-167/annex/division-4/division-1/division-4.7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.