{
  "url": "https://openlegislation.uk/eu-decision-1980-391/annex-1/division-10/division-f/division-26",
  "json_url": "https://openlegislation.uk/eu-decision-1980-391/annex-1/division-10/division-f/division-26.json",
  "legislation": "eudn/1980/391",
  "legislation_title": "Council Decision of 17 March 1980 accepting on behalf of the Community an Annex to the International Convention on the simplification and harmonization of customs procedures (80/391/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1980-391",
  "path": "annex/1/division/10/division/f/division/26",
  "kind": "division",
  "number": "26",
  "heading": "Recommended practice",
  "text": "Where the same goods are to be exported with notification of intended return and reimported in the same state several times, the customs authorities should, at the request of the declarant, allow the declaration for exportation with notification of intended return lodged on the first exportation to cover the subsequent reimportations and exportations of the goods during a specified period.",
  "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/1980/391/annex/1/division/10/division/f/division/26",
    "retrieved_at": "2026-11-01T15:20:48.499852+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."
}