{
  "url": "https://openlegislation.uk/eu-decision-1985-204/annex-I/division-13/division-b/division-50/annotations/1/annotation/2",
  "json_url": "https://openlegislation.uk/eu-decision-1985-204/annex-I/division-13/division-b/division-50/annotations/1/annotation/2.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/13/division/b/division/50/annotations/1/annotation/2",
  "kind": "division",
  "number": "2",
  "heading": null,
  "text": "Import duties and taxes are generally required to be paid at the time when the goods declaration is lodged or accepted or before the goods are released. In certain circumstances, payment may be deferred.",
  "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/13/division/b/division/50/annotations/1/annotation/2",
    "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."
}