{
  "url": "https://openlegislation.uk/eu-decision-1994-167/annex/division-17/division-1/division-17.2",
  "json_url": "https://openlegislation.uk/eu-decision-1994-167/annex/division-17/division-1/division-17.2.json",
  "legislation": "eudn/1994/167",
  "legislation_title": "Council Decision of 10 March 1994 concerning the amendments to the reservations entered by the Community in respect of some provisions of certain Annexes to the international Convention on the simplification and harmonization of customs procedures (94/167/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1994-167",
  "path": "annex/division/17/division/1/division/17.2",
  "kind": "division",
  "number": "17.2",
  "heading": "A reservation worded as follows shall be entered in respect of Recommended Practice 18:",
  "text": "‘Community legislation does not provide for a system of flat-rate assessment as far as value added tax and excise duties are concerned.’",
  "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/1994/167/annex/division/17/division/1/division/17.2",
    "retrieved_at": "2026-11-01T15:19:36.425989+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."
}