{
  "url": "https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-8/division-26",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-8/division-26.json",
  "legislation": "eudn/1988/355",
  "legislation_title": "Council Decision of 7 June 1988 accepting, on behalf of the Community, Annex B.2 to the International Convention on the Simplification and Harmonization of Customs Procedures (88/355/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1988-355",
  "path": "annex/B.2/division/5/division/8/division/26",
  "kind": "division",
  "number": "26",
  "heading": "Standard",
  "text": "Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of effects inherited by a person who, at the time of the death of the deceased, has his principal residence in the country of importation provided that such effects were for the personal use of the deceased.",
  "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/1988/355/annex/B.2/division/5/division/8/division/26",
    "retrieved_at": "2026-11-01T15:20:08.010803+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."
}