{
  "url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-16.",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-16..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/16.",
  "kind": "division",
  "number": "16",
  "heading": "Recommended practice 35",
  "text": "‘Community legislation provides for the relief envisaged in this Recommended practice in so far as the materials in question are not normally reusable and on condition that their value is included in the imposable base of the goods transported.’",
  "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/16.",
    "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."
}