# 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 25: Recommended practice

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

When imported postal items are released by the customs authorities to the postal authorities or an authorized enterprise for delivery to the addressee prior to the payment of any import duties and taxes chargeable, the customs authorities should make the simplest possible arrangements for the collection of such duties and taxes.

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Source: https://www.legislation.gov.uk/eudn/1994/798/annex/II/division/7/division/e/division/25 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-798/annex-II/division-7/division-e/division-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.