{
  "url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-13.",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-13..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/13.",
  "kind": "division",
  "number": "13",
  "heading": "Recommended practice 32",
  "text": "‘For the operations covered by points (a) and (b), Community legislation provides that the relief applies to documents addressed or distributed free of charge.\nCommunity legislation does not provide for the operations envisaged under points (g) and (k) of this Recommended practice.\nThe importations covered by point (ij) are permitted under Community legislation in so far as duty-free admission does not give rise to abuses or to major distortions of competition and that these goods are used for the transmission of information sent free of charge to the addressee.’",
  "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/13.",
    "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."
}