{
  "url": "https://openlegislation.uk/eu-decision-1994-798/annex-I/division-2",
  "json_url": "https://openlegislation.uk/eu-decision-1994-798/annex-I/division-2.json",
  "legislation": "eudn/1994/798",
  "legislation_title": "Council Decision of 8 December 1994 accepting, on behalf of the Community, Annexes E.7 and F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures (94/798/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1994-798",
  "path": "annex/I/division/2",
  "kind": "division",
  "number": null,
  "heading": "DEFINITIONS",
  "text": "For the purposes of this Annex\n(a) the term ‘duty-free replacement of goods procedure’ means the customs procedure which permits the importation, free of import duties and taxes, of goods equivalent (i. e., identical in description, quality and technical characteristics) to those which were in free circulation and which were processed into products previously exported outright;\n(b) the term ‘import duties and taxes’ means the customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;\n(c) the term ‘person’ means both natural and legal persons, unless the context otherwise requires.",
  "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/1994/798/annex/I/division/2",
    "retrieved_at": "2026-11-01T15:19:30.348791+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."
}