{
  "url": "https://openlegislation.uk/eu-decision-1994-798/annex-II/annex-1",
  "json_url": "https://openlegislation.uk/eu-decision-1994-798/annex-II/annex-1.json",
  "legislation": "eudn/1994/798",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1994-798",
  "path": "annex/II/annex/1",
  "kind": "appendix",
  "number": "to Annex II",
  "heading": "Reservations entered by the Community in respect of Annex F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures",
  "text": "1.\nGeneral reservation (general observation)\nCommunity legislation does not cover all of the provisions of this Annex. In areas not covered by Community legislation, Member States may, if necessary, enter their own reservations.\n2.\nStandard 19\nCommunity legislation on the ATA carnet does not cover postal traffic.\n3.\nRecommended practice 23\nCommunity legislation does not provide for flat-rate assessment in respect of value-added tax or excise duty.\n4.\nRecommended practice 24\nCommunity legislation provides that goods to an aggregate value not exceeding ECU 45 sent in small non-commercial consignments free of charge from a third country by one private individual to another within the customs territory of the Community may be admitted free of import duties and taxes.\nIn addition to restrictions on alcohol, alcoholic beverages and tobacco goods, Community legislation sets the following limits on the amounts of certain products which can be admitted free of import duties and taxes:\nTax-free allowances:\n(a)\ncoffee\n500 grams\nor\nextracts and essences of coffee\n200 grams\n(b)\ntea\n100 grams\nor\nextracts and essences of tea\n40 grams\nDuty- and tax-free allowances:\n(c)\nperfumes\n50 grams\nor\ntoilet waters\n0,25 litre\n5.\nStandard 26\nCommunity legislation provides for goods to be abandoned to the Revenue where this is allowed under the legislation of the Member States.\nHowever, it provides that under the temporary admission rules, in duly substantiated exceptional cases, goods may always be abandoned to the Revenue, with the customs authorities' consent.\nProcedures for the repayment of remission of excise duties are the responsibility of the Member States of the European Community.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1994/798/annex/II/annex/1",
    "retrieved_at": "2026-11-01T15:19:30.348791+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}