{
  "url": "https://openlegislation.uk/eu-decision-1977-415",
  "json_url": "https://openlegislation.uk/eu-decision-1977-415.json",
  "id": "eudn/1977/415",
  "title": "Council Decision of 3 June 1977 accepting on behalf of the Community several Annexes to the International Convention on the simplification and harmonization of customs procedures (77/415/EEC)",
  "short_title": "Council Decision of 3 June 1977 accepting on behalf of the Community several Annexes to the International Convention on the simplification and harmonization of customs procedures (77/415/EEC)",
  "long_title": "Council Decision of 3 June 1977 accepting on behalf of the Community several Annexes to the International Convention on the simplification and harmonization of customs procedures (77/415/EEC)",
  "citation": "EU Decision 1977/415",
  "type": "eudn",
  "year": "1977",
  "number": "415",
  "version": "current",
  "date": "1977-06-03",
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      "heading": "In practice the substantial transformation criterion can be expressed:",
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      "heading": "In order to determine whether the conditions relating to substantial transformation are met, use may be made of the structure of a tariff classification system such as the Brussels Nomenclature by laying down a general rule accompanied by lists of exceptions.",
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