# Council Decision of 8 December 1994 accepting, on behalf of the Community, Annexes E.7 and F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures (94/798/EC), Division 26: Recommended practice

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

At the request of the declarant, and for reasons deemed to be valid, the customs authorities should, as far as possible, allow goods which may be admitted free of import duties and taxes to be examined on private premises, the expenses entailed by such examination being borne by the declarant.

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Source: https://www.legislation.gov.uk/eudn/1994/798/annex/I/division/9/division/26 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-798/annex-I/division-9/division-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.