{
  "url": "https://openlegislation.uk/eu-regulation-2005-883/annex-VII",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-883/annex-VII.json",
  "legislation": "eur/2005/883",
  "legislation_title": "Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-883",
  "path": "annex/VII",
  "kind": "annex",
  "number": "VII",
  "heading": null,
  "text": "In Annex 72 to Regulation (EEC) No 2454/93, the following point is added:\n‘19.\nAny usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the import duties.’",
  "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/2005/883/annex/VII",
    "retrieved_at": "2026-11-01T14:54:35.778754+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."
}