{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-I/division-B/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-I/division-B/division-5.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/section/I/division/B/division/5",
  "kind": "division",
  "number": "5",
  "heading": "The symbol ‘AGR’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.",
  "text": "When the customs duty is followed by the sign ‘ + ’ and the symbol ‘AGR’ for example ‘16 + AGR’, the goods are subject to both duty and levy.\nWhen the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.",
  "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/eur/1994/3115/annex/I/section/I/division/B/division/5",
    "retrieved_at": "2026-11-01T14:59:54.248029+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."
}