{
  "url": "https://openlegislation.uk/eu-regulation-2009-1186/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1186/article-1.json",
  "legislation": "eur/2009/1186",
  "legislation_title": "Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-1186",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Regulation sets out those cases in which, owing to special circumstances, relief from import duties, export duties and measures adopted on the basis of Article 133 of the Treaty shall be granted when goods are released for free circulation or are exported from the customs territory of the Community.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulation excluded (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), regs. 133AD(a), 133L (as inserted by S.I. 2021/715, regs. 1, 43, 47)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/1186/article/1",
    "retrieved_at": "2026-11-01T14:51:04.812584+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."
}