{
  "url": "https://openlegislation.uk/eu-decision-1988-356/annex-1/division-4/division-3",
  "json_url": "https://openlegislation.uk/eu-decision-1988-356/annex-1/division-4/division-3.json",
  "legislation": "eudn/1988/356",
  "legislation_title": "Council Decision of 7 June 1988 accepting, on behalf of the Community, Annex E.4 to the International Convention on the Simplification and Harmonization of Customs Procedures (88/356/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1988-356",
  "path": "annex/1/division/4/division/3",
  "kind": "division",
  "number": "3",
  "heading": "Recommended practice",
  "text": "The drawback procedure should also be applied in cases where the goods or materials which have borne import duties and taxes have been replaced by equivalent goods or materials used in the manufacture or production of exported goods.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1988/356/annex/1/division/4/division/3",
    "retrieved_at": "2026-11-01T15:20:07.962762+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."
}