{
  "url": "https://openlegislation.uk/eu-decision-1994-798/annex-II/division-8/division-26",
  "json_url": "https://openlegislation.uk/eu-decision-1994-798/annex-II/division-8/division-26.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/II/division/8/division/26",
  "kind": "division",
  "number": "26",
  "heading": "Standard",
  "text": "Where postal items are not delivered to or are refused by the addressee, repayment or remission of import duties and taxes shall be granted upon request in respect of goods contained therein provided that the goods are:\n(a) re-exported, or\n(b) destroyed or abandoned without expense to the Revenue, as the customs authorities may decide.",
  "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/II/division/8/division/26",
    "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."
}