{
  "url": "https://openlegislation.uk/eu-decision-1977-415/annex/division-1/division-A/division-2",
  "json_url": "https://openlegislation.uk/eu-decision-1977-415/annex/division-1/division-A/division-2.json",
  "legislation": "eudn/1977/415",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1977-415",
  "path": "annex/division/1/division/A/division/2",
  "kind": "division",
  "number": null,
  "heading": "Disadvantages",
  "text": "The preparation of lists of exceptions is often difficult and moreover such lists must normally be constantly updated to keep them abreast of technical developments and economic conditions. Any descriptions of manufacturing or qualifying processes must not be unduly complicated, since otherwise they might lead manufacturers to commit errors in good faith.\nIn addition, a prerequisite for use of the structure of a systematic goods nomenclature for determining origin is that both the country of exportation and the country of importation have adopted the same nomenclature as a basis for their respective tariffs and apply it uniformly.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1977/415/annex/division/1/division/A/division/2",
    "retrieved_at": "2026-11-01T15:21:05.296166+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}