{
  "url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-12.",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-12..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/12.",
  "kind": "division",
  "number": "12",
  "heading": "Recommended practice 29",
  "text": "‘The goods referred to in the Recommended practice are admitted free of import duties in so far as this does not give rise to abuses or major distortions of competition.\nCommunity legislation provides that the following goods are excluded from relief for duty and taxes at importation:\n(a) alcoholic products;\n(b) tobacco or tobacco products;\n(c) coffee and tea;\n(d) motor vehicles other than ambulances.’",
  "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/12.",
    "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."
}