{
  "url": "https://openlegislation.uk/eu-decision-1985-204/annex-I/division-12/division-b/division-47",
  "json_url": "https://openlegislation.uk/eu-decision-1985-204/annex-I/division-12/division-b/division-47.json",
  "legislation": "eudn/1985/204",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1985-204",
  "path": "annex/I/division/12/division/b/division/47",
  "kind": "division",
  "number": "47",
  "heading": "Standard",
  "text": "National legislation shall specify the point in time to be taken into consideration for the purpose of determining the rates of import duties and taxes chargeable on goods declared for home use.",
  "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/1985/204/annex/I/division/12/division/b/division/47",
    "retrieved_at": "2026-11-01T15:20:23.060227+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."
}