{
  "url": "https://openlegislation.uk/eu-decision-1985-204/annex-I/division-12/division-b/division-47/annotation/1",
  "json_url": "https://openlegislation.uk/eu-decision-1985-204/annex-I/division-12/division-b/division-47/annotation/1.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/annotation/1",
  "kind": "division",
  "number": null,
  "heading": "Note",
  "text": "The point in time taken into consideration for determining the rates chargeable may be, for example, the time when the goods arrive, the time when the goods declaration is lodged, the time when the declaration is accepted by the customs, the time when the import duties and taxes are paid, or the time when the goods are released.",
  "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/annotation/1",
    "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."
}