# 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), Appendix to Annex II: Reservations entered by the Community in respect of Annex F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures

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

1.
General reservation (general observation)
Community 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.
2.
Standard 19
Community legislation on the ATA carnet does not cover postal traffic.
3.
Recommended practice 23
Community legislation does not provide for flat-rate assessment in respect of value-added tax or excise duty.
4.
Recommended practice 24
Community 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.
In 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:
Tax-free allowances:
(a)
coffee
500 grams
or
extracts and essences of coffee
200 grams
(b)
tea
100 grams
or
extracts and essences of tea
40 grams
Duty- and tax-free allowances:
(c)
perfumes
50 grams
or
toilet waters
0,25 litre
5.
Standard 26
Community legislation provides for goods to be abandoned to the Revenue where this is allowed under the legislation of the Member States.
However, 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.
Procedures for the repayment of remission of excise duties are the responsibility of the Member States of the European Community.

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Source: https://www.legislation.gov.uk/eudn/1994/798/annex/II/annex/1 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-798/annex-II/annex-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.