{
  "url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-2.",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-2..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/2.",
  "kind": "division",
  "number": "2",
  "heading": "Standard 3",
  "text": "‘Community law provides the possibility of excluding from relief those goods declared for free circulation after being placed under another customs procedure. This exclusion has only been applied in respect of the entry for free circulation of consignments of negligible value.’",
  "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/2.",
    "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."
}