{
  "url": "https://openlegislation.uk/eu-regulation-1996-1676/annex-V/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-1676/annex-V/division-2.json",
  "legislation": "eur/1996/1676",
  "legislation_title": "Comission Regulation (EC) No 1676/96 of 30 July 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-1676",
  "path": "annex/V/division/2",
  "kind": "division",
  "number": "‘2",
  "heading": "Wheat",
  "text": "Equivalent compensation may be used only between wheat harvested in a third country and already released for free circulation and non-Community wheat, of the same eight digit CN code, having the same commercial quality and the same technical characteristics.\nHowever,\nderogations from the ban on use of the equivalent compensation system may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after consultation of the Customs Code Committee (section for customs procedures with economic impact) in accordance with Article 248 of the Code,\nequivalent compensation is permitted between Community durum wheat and durum wheat of third-country origin provided it is for the production of pasta falling within CN codes 1902 11 00 and 1902 19.’",
  "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/1996/1676/annex/V/division/2",
    "retrieved_at": "2026-11-01T14:59:06.329859+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."
}