{
  "url": "https://openlegislation.uk/eu-decision-1988-356/annex-1/division-7/division-11/annotation/1",
  "json_url": "https://openlegislation.uk/eu-decision-1988-356/annex-1/division-7/division-11/annotation/1.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/7/division/11/annotation/1",
  "kind": "division",
  "number": null,
  "heading": "Note",
  "text": "The particulars that may be required by the customs authorities for the payment of drawback include the following:\n(a) the claimant;\n(b) the initial clearance of the goods for home use (for example, the number and date of the goods declaration for home use);\n(c) the import duties and taxes paid;\n(d) the nature or tariff description, and the quantity of the goods;\n(e) the use, process or manufacture to which the goods have been subjected;\n(f) details of exportation.",
  "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/7/division/11/annotation/1",
    "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."
}