{
  "url": "https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-7/division-10",
  "json_url": "https://openlegislation.uk/eu-decision-1985-204/annex-III/division-5/division-7/division-10.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/7/division/10",
  "kind": "division",
  "number": "10",
  "heading": "Recommended practice",
  "text": "Where permission is given by the customs authorities for goods originally declared for home use to be placed under another customs procedure repayment should be made of any import duties and taxes consequently overcharged.",
  "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/7/division/10",
    "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."
}