{
  "url": "https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-4/division-6",
  "json_url": "https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-4/division-6.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/5/division/4/division/6",
  "kind": "division",
  "number": "6",
  "heading": "Standard",
  "text": "Repayment of import duties and taxes shall be granted in respect of goods damaged, destroyed or irrecoverably lost by accident or force majeure before release for home use, provided that the facts are duly established to the satisfaction of the customs authorities.",
  "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/5/division/4/division/6",
    "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."
}