{
  "url": "https://openlegislation.uk/eu-regulation-2009-1186/article-18",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1186/article-18.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/18",
  "kind": "article",
  "number": "18",
  "heading": null,
  "text": "No relief shall be granted for:\n(a) alcoholic products;\n(b) tobacco and tobacco products;\n(c) commercial means of transport;\n(d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;\n(e) stocks of raw materials and finished or semi-finished products;\n(f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.",
  "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/2009/1186/article/18",
    "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."
}