{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-II/division-F/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-II/division-F/division-1.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/II/division/F/division/1",
  "kind": "division",
  "number": "1",
  "heading": "When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:",
  "text": "(a) chargeable at the same rate of customs duty as the goods:\nwhere such goods are subject to an ad valorem customs duty, or\nwhere they are to be included in the dutiable weight of the goods;\n(b) admitted free of customs duties:\nwhere the goods are free of customs duty, or\nwhere the goods are dutiable otherwise than by reference to weight or value, or\nwhere the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.",
  "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/II/division/F/division/1",
    "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."
}