{
  "url": "https://openlegislation.uk/eu-regulation-2008-661/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-661/article-3.json",
  "legislation": "eur/2008/661",
  "legislation_title": "Council Regulation (EC) No 661/2008 of 8 July 2008 imposing a definitive anti-dumping duty on imports of ammonium nitrate originating in Russia following an expiry review pursuant to Article 11(2) and a partial interim review pursuant to Article 11(3) of Regulation (EC) No 384/96",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-661",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "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 2008/577/EC, as from time to time amended, shall be exempt from the anti-dumping duty imposed by Article 2, on condition that:\nthey are manufactured, shipped and invoiced directly by the said companies to the first independent customer in the Community, and\nsuch 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\nthe 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:\nwhenever 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\nwhen the Commission withdraws its acceptance of the undertaking pursuant to Article 8(9) of the basic Regulation 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/2008/661/article/3",
    "retrieved_at": "2026-11-01T14:52:11.291906+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."
}