{
  "url": "https://openlegislation.uk/eu-decision-1994-798/annex-I/division-9/division-19/annotation/1",
  "json_url": "https://openlegislation.uk/eu-decision-1994-798/annex-I/division-9/division-19/annotation/1.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/9/division/19/annotation/1",
  "kind": "division",
  "number": null,
  "heading": "Note",
  "text": "National legislation may provide that the goods declaration must contain the particulars necessary for authorizing exemption from import duties and taxes and that the entitling document(s) issued by the customs authorities must be produced in support of that declaration.",
  "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/9/division/19/annotation/1",
    "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."
}