# 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: Standard

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

Where postal items are not delivered to or are refused by the addressee, repayment or remission of import duties and taxes shall be granted upon request in respect of goods contained therein provided that the goods are:
(a) re-exported, or
(b) destroyed or abandoned without expense to the Revenue, as the customs authorities may decide.

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Source: https://www.legislation.gov.uk/eudn/1994/798/annex/II/division/8/division/26 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-798/annex-II/division-8/division-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.