{
  "url": "https://openlegislation.uk/eu-decision-1988-356/annex-1/division-7/division-12",
  "json_url": "https://openlegislation.uk/eu-decision-1988-356/annex-1/division-7/division-12.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/12",
  "kind": "division",
  "number": "12",
  "heading": "Recommended practice",
  "text": "Where a time limit is fixed beyond which claims for drawback will not be accepted, provision should be made for its extension for commercial or other reasons deemed by the customs authorities to be valid.",
  "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/12",
    "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."
}