{
  "url": "https://openlegislation.uk/eu-regulation-2008-1192/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-1192/annex-III.json",
  "legislation": "eur/2008/1192",
  "legislation_title": "Commission Regulation (EC) No 1192/2008 of 17 November 2008 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-2008-1192",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "‘ANNEX 44c\nGOODS INVOLVING HIGHER RISK OF FRAUD\n(referred to in Article 340a)\nWhere the transit data are exchanged using electronic data-processing techniques and the HS code is not enough to identify without ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.’\n1\n2\n3\n4\n5\nHS code\nDescription of the goods\nMinimum quantities\nSensitive goods code\nMinimum rate of individual guarantee\n0207 12\nMeat and edible offal, of the poultry of heading 0105, of fowls of the species Gallus Domesticus, frozen\n3 000 kg\n—\n0207 14\n1701 11\nCane or beet sugar and chemically pure sucrose, in solid form\n7 000 kg\n—\n1701 12\n—\n1701 91\n—\n1701 99\n—\n2208 20\nSpirits, liquors and other spirituous beverages\n5 hl\n2 500 EUR/hl pure alcohol\n2208 30\n2208 40\n2208 50\n2208 60\n2208 70\nex 2208 90\n1\n2402 20\nCigarettes containing tobacco\n35 000 pieces\n120 EUR/1 000 pieces\n2403 10\nSmoking tobacco, whether or not containing tobacco substitutes in any proportion\n35 kg\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Where the transit data are exchanged using electronic data-processing techniques and the HS code is not enough to identify without ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/1192/annex/III",
    "retrieved_at": "2026-11-01T14:51:50.449504+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."
}