# 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 (3)

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

Goods which are subject to export duties and taxes are usually cleared by the customs before posting, the export duties and taxes being paid before the goods are passed to the postal authorities for exportation. In some countries, however, the postal authorities may collect the export duties and taxes, the accounts being settled and payment made as at importation.

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Source: https://www.legislation.gov.uk/eudn/1994/798/annex/II/division/5/division/b/division/8/annotations/1/annotation/3 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-798/annex-II/division-5/division-b/division-8/annotations/1/annotation/3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.