{
  "url": "https://openlegislation.uk/eu-decision-1994-167/annex/division-4/division-1/division-4.9",
  "json_url": "https://openlegislation.uk/eu-decision-1994-167/annex/division-4/division-1/division-4.9.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/4/division/1/division/4.9",
  "kind": "division",
  "number": "4.9",
  "heading": "The wording of the second paragraph and the table in the reservation in respect of Standard 28 shall be replaced by:",
  "text": "‘In addition to the quantitative restrictions on tobacco, alcohol and alcoholic beverages, Community legislation lay down, in respect of the products listed below, the maximum tax or duty and tax allowances and the maximum quantities shown opposite each product:\nExemption from:\ntaxes\n(a)\ncoffee:\n500 grams\nor\ncoffee-extracts and essences:\n200 grams\n(b)\ntea:\n100 grams\nor\ntea extracts and essences:\n40 grams\nduties and taxes:\n(c)\nperfumes:\n50 grams\nor\ntoilet waters:\n0,25 litre.\n’",
  "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/4/division/1/division/4.9",
    "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."
}