{
  "url": "https://openlegislation.uk/eu-regulation-2008-1193/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-1193/article-2.json",
  "legislation": "eur/2008/1193",
  "legislation_title": "Council Regulation (EC) No 1193/2008 of 1 December 2008 imposing a definitive anti-dumping duty and collecting definitively the provisional duties imposed on imports of citric acid originating in the People’s Republic of China",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-1193",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Imports declared for release into free circulation which are invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Decision 2008/899/EC, as from time to time amended, shall be exempt from the anti-dumping duty imposed by Article 1, on condition that:\n(a) they are manufactured, shipped and invoiced directly by the said companies to the first independent customer in the Community; and\n(b) such imports are accompanied by an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in the Annex of this Regulation; and\n(c) the goods declared and presented to customs correspond precisely to the description on the undertaking invoice.\n2. A customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation:\n(a) whenever it is established, in respect of imports described in paragraph 1, that one or more of the conditions listed in that paragraph are not fulfilled; or\n(b) when the Commission withdraws its acceptance of the undertaking pursuant to Article 8(9) of Regulation (EC) No 384/96 in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.",
  "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/2008/1193/article/2",
    "retrieved_at": "2026-11-01T14:51:50.329352+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."
}