{
  "url": "https://openlegislation.uk/eu-decision-1994-798/annex-I/division-e/division-18",
  "json_url": "https://openlegislation.uk/eu-decision-1994-798/annex-I/division-e/division-18.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/e/division/18",
  "kind": "division",
  "number": "18",
  "heading": "Standard",
  "text": "Where products have been exported with entitlement to duty-free replacement of goods, the customs authorities shall issue to the declarant a document establishing his entitlement to import, without payment of import duties and taxes, goods equivalent to those which were in free circulation and which were contained in the products in question.",
  "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/e/division/18",
    "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."
}