{
  "url": "https://openlegislation.uk/eu-decision-1985-204/annex-III/division-4/division-2",
  "json_url": "https://openlegislation.uk/eu-decision-1985-204/annex-III/division-4/division-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/III/division/4/division/2",
  "kind": "division",
  "number": "2",
  "heading": "Standard",
  "text": "National legislation shall prescribe the cases and conditions in which, where the amount of import duties and taxes paid or assessed to be payable exceeds the amount legally due, repayment of import duties and taxes shall be granted.",
  "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/III/division/4/division/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."
}