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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

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(c) Documents to be submitted in support of the goods declaration
15. Standard

In support of the goods declaration the customs authorities shall require only those documents considered necessary by them in order to permit control of the operation and ensure that all requirements relating to the application of relevant restrictions or other regulations have been complied with.

Note

The customs authorities frequently require production of the following documents in support of the goods declaration for home use: import licence, documentary evidence of origin, health or phytopathological certificate, commercial invoice, transport documents.

16. Recommended practice

Where certain supporting documents cannot be lodged with the goods declaration and the declarant gives reasons deemed valid by the customs authorities, the latter should authorize him to produce those documents within a specified period.

Note

Where release is granted before the missing documents are produced, the declarant may be required to furnish security for the payment of any sums that may become chargeable.

17. Recommended practice

Where the documents produced in support of a goods declaration are made out in a language that is not a language of the country of importation, the customs authorities should not require, as a matter of course, a translation of the particulars given in those documents.

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