{
  "url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-11.",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-11..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": "attachment/1/division/11.",
  "kind": "division",
  "number": "11",
  "heading": "Standard 28",
  "text": "‘Community legislation provides relief for goods the total value of which does not exceed 45 ECU forming small consignments of a non-commercial nature sent without payment by a private person to another private person living in the customs territory of the Community.\nBesides quantitative restrictions applicable to tobacco, alcohol and alcoholic beverages, Community legislation provides for the following maximum tax allowances for imports of coffee, tea, perfumes and toilet water:\n(a)\ncoffee:\n500 grammes\nor coffee extracts and essences:\n200 grammes\n(b)\ntea:\n100 grammes\nor tea extracts and essences:\n40 grammes\n(c)\nperfumes:\n50 grammes\nor toilet waters:\n0,25 litre\n’",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1988/355/attachment/1/division/11.",
    "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."
}