{
  "url": "https://openlegislation.uk/eu-regulation-2012-756/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-756/annex-III.json",
  "legislation": "eur/2012/756",
  "legislation_title": "Commission Implementing Regulation (EU) No 756/2012 of 20 August 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-756",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": "(referred to in Article 1(3))",
  "text": "Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:\n(1) In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:\n‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95.’\n(2) In Box 20: Delivery terms, the table is replaced by the following:\n‘\nFirst subdivision\nMeaning\nSecond subdivision\nIncoterms code\nIncoterms — ICC/ECE\nPlace to be specified\nCode applicable usually for road and rail transport\nDAF (Incoterms 2000)\nDelivered at frontier\nNamed place\nCodes applicable for all modes of transport\nEXW (Incoterms 2010)\nEx works\nNamed place\nFCA (Incoterms 2010)\nFree carrier\nNamed place\nCPT (Incoterms 2010)\nCarriage paid to\nNamed place of destination\nCIP (Incoterms 2010)\nCarriage and insurance paid to\nNamed place of destination\nDAT (Incoterms 2010)\nDelivered at terminal\nNamed terminal at port or place of destination\nDAP (Incoterms 2010)\nDelivered at place\nNamed place of destination\nDDP (Incoterms 2010)\nDelivered duty paid\nNamed place of destination\nDDU (Incoterms 2000)\nDelivered duty unpaid\nNamed place of destination\nCodes applicable usually for sea and inland waterway transport\nFAS (Incoterms 2010)\nFree alongside ship\nNamed port of shipment\nFOB (Incoterms 2010)\nFree on board\nNamed port of shipment\nCFR (Incoterms 2010)\nCost and freight\nNamed port of destination\nCIF (Incoterms 2010)\nCost, insurance and freight\nNamed port of destination\nDES (Incoterms 2000)\nDelivered ex ship\nNamed port of destination\nDEQ (Incoterms 2000)\nDelivered ex quay\nNamed port of destination\nXXX\nDelivery terms other than those listed above\nNarrative description of delivery terms given in the contract\n’\n(3) In Box 24: Nature of the transaction, the note is replaced by the following:\n‘The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010, this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.’\n(4) Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is replaced by the following:\n‘ Box 31:\nPackages and description of goods; Marks and numbers — Container No(s) — Number and kind\nKind of packages\nUse the following codes.\n(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).\nPACKAGING CODES\nAerosol\nAE\nAmpoule, non-protected\nAM\nAmpoule, protected\nAP\nAtomizer\nAT\nBag\nBG\nBag, flexible container\nFX\nBag, gunny\nGY\nBag, jumbo\nJB\nBag, large\nZB\nBag, multiply\nMB\nBag, paper\n5M\nBag, paper, multi-wall\nXJ\nBag, paper, multi-wall, water resistant\nXK\nBag, plastic\nEC\nBag, plastics film\nXD\nBag, polybag\n44\nBag, super bulk\n43\nBag, textile\n5L\nBag, textile, sift proof\nXG\nBag, textile, water resistant\nXH\nBag, textile, without inner coat/liner\nXF\nBag, tote\nTT\nBag, woven plastic\n5H\nBag, woven plastic, sift proof\nXB\nBag, woven plastic, water resistant\nXC\nBag, woven plastic, without inner coat/liner\nXA\nBale, compressed\nBL\nBale, non-compressed\nBN\nBall\nAL\nBalloon, non-protected\nBF\nBalloon, protected\nBP\nBar\nBR\nBarrel\nBA\nBarrel, wooden\n2C\nBarrel, wooden, bung type\nQH\nBarrel, wooden, removable head\nQJ\nBars, in bundle/bunch/truss\nBZ\nBasin\nBM\nBasket\nBK\nBasket, with handle, cardboard\nHC\nBasket, with handle, plastic\nHA\nBasket, with handle, wooden\nHB\nBelt\nB4\nBin\nBI\nBlock\nOK\nBoard\nBD\nBoard, in bundle/bunch/truss\nBY\nBobbin\nBB\nBolt\nBT\nBottle, gas\nGB\nBottle, non-protected, bulbous\nBS\nBottle, non-protected, cylindrical\nBO\nBottle, protected bulbous\nBV\nBottle, protected cylindrical\nBQ\nBottlecrate/bottlerack\nBC\nBox\nBX\nBox, aluminium\n4B\nBox, Commonwealth Handling Equipment Pool (CHEP), Eurobox\nDH\nBox, fibreboard\n4G\nBox, for liquids\nBW\nBox, natural wood\n4C\nBox, plastic\n4H\nBox, plastic, expanded\nQR\nBox, plastic, solid\nQS\nBox, plywood\n4D\nBox, reconstituted wood\n4F\nBox, steel\n4A\nBox, wooden, natural wood, ordinary\nQP\nBox, wooden, natural wood, with sift proof walls\nQQ\nBucket\nBJ\nBulk, gas (at 1 031 mbar and 15 °C)\nVG\nBulk, liquefied gas (at abnormal temperature/pressure)\nVQ\nBulk, liquid\nVL\nBulk, scrap metal\nVS\nBulk, solid, fine particles (“powders”)\nVY\nBulk, solid, granular particles (“grains”)\nVR\nBulk, solid, large particles (“nodules”)\nVO\nBunch\nBH\nBundle\nBE\nBundle, wooden\n8C\nButt\nBU\nCage\nCG\nCage, Commonwealth Handling Equipment Pool (CHEP)\nDG\nCage, roll\nCW\nCan, cylindrical\nCX\nCan, rectangular\nCA\nCan, with handle and spout\nCD\nCanister\nCI\nCanvas\nCZ\nCapsule\nAV\nCarboy, non-protected\nCO\nCarboy, protected\nCP\nCard\nCM\nCart, flatbed\nFW\nCarton\nCT\nCartridge\nCQ\nCase\nCS\nCase, car\n7A\nCase, isothermic\nEI\nCase, skeleton\nSK\nCase, steel\nSS\nCase, with pallet base\nED\nCase, with pallet base, cardboard\nEF\nCase, with pallet base, metal\nEH\nCase, with pallet base, plastic\nEG\nCase, with pallet base, wooden\nEE\nCase, wooden\n7B\nCask\nCK\nChest\nCH\nChurn\nCC\nClamshell\nAI\nCoffer\nCF\nCoffin\nCJ\nCoil\nCL\nComposite packaging, glass receptacle\n6P\nComposite packaging, glass receptacle in aluminium crate\nYR\nComposite packaging, glass receptacle in aluminium drum\nYQ\nComposite packaging, glass receptacle in expandable plastic pack\nYY\nComposite packaging, glass receptacle in fibre drum\nYW\nComposite packaging, glass receptacle in fibreboard box\nYX\nComposite packaging, glass receptacle in plywood drum\nYT\nComposite packaging, glass receptacle in solid plastic pack\nYZ\nComposite packaging, glass receptacle in steel crate box\nYP\nComposite packaging, glass receptacle in steel drum\nYN\nComposite packaging, glass receptacle in wickerwork hamper\nYV\nComposite packaging, glass receptacle in wooden box\nYS\nComposite packaging, plastic receptacle\n6H\nComposite packaging, plastic receptacle in aluminium crate\nYD\nComposite packaging, plastic receptacle in aluminium drum\nYC\nComposite packaging, plastic receptacle in fibre drum\nYJ\nComposite packaging, plastic receptacle in fibreboard box\nYK\nComposite packaging, plastic receptacle in plastic drum\nYL\nComposite packaging, plastic receptacle in plywood box\nYH\nComposite packaging, plastic receptacle in plywood drum\nYG\nComposite packaging, plastic receptacle in solid plastic box\nYM\nComposite packaging, plastic receptacle in steel crate box\nYB\nComposite packaging, plastic receptacle in steel drum\nYA\nComposite packaging, plastic receptacle in wooden box\nYF\nCone\nAJ\nContainer, flexible\n1F\nContainer, gallon\nGL\nContainer, metal\nME\nContainer, not otherwise specified as transport equipment\nCN\nContainer, outer\nOU\nCover\nCV\nCrate\nCR\nCrate, beer\nCB\nCrate, bulk, cardboard\nDK\nCrate, bulk, plastic\nDL\nCrate, bulk, wooden\nDM\nCrate, framed\nFD\nCrate, fruit\nFC\nCrate, metal\nMA\nCrate, milk\nMC\nCrate, multiple layer, cardboard\nDC\nCrate, multiple layer, plastic\nDA\nCrate, multiple layer, wooden\nDB\nCrate, shallow\nSC\nCrate, wooden\n8B\nCreel\nCE\nCup\nCU\nCylinder\nCY\nDemijohn, non-protected\nDJ\nDemijohn, protected\nDP\nDispenser\nDN\nDrum\nDR\nDrum, aluminium\n1B\nDrum, aluminium, non-removable head\nQC\nDrum, aluminium, removable head\nQD\nDrum, fibre\n1G\nDrum, iron\nDI\nDrum, plastic\nIH\nDrum, plastic, non-removable head\nQF\nDrum, plastic, removable head\nQG\nDrum, plywood\n1D\nDrum, steel\n1A\nDrum, steel, non-removable head\nQA\nDrum, steel, removable head\nQB\nDrum, wooden\n1W\nEnvelope\nEN\nEnvelope, steel\nSV\nFilmpack\nFP\nFirkin\nFI\nFlask\nFL\nFlexibag\nFB\nFlexitank\nFE\nFoodtainer\nFT\nFootlocker\nFO\nFrame\nFR\nGirder\nGI\nGirders, in bundle/bunch/truss\nGZ\nHamper\nHR\nHanger\nHN\nHogshead\nHG\nIngot\nIN\nIngots, in bundle/bunch/truss\nIZ\nIntermediate bulk container\nWA\nIntermediate bulk container, aluminium\nWD\nIntermediate bulk container, aluminium, liquid\nWL\nIntermediate bulk container, aluminium, pressurised > 10 kpa\nWH\nIntermediate bulk container, composite\nZS\nIntermediate bulk container, composite, flexible plastic, liquids\nZR\nIntermediate bulk container, composite, flexible plastic, pressurised\nZP\nIntermediate bulk container, composite, flexible plastic, solids\nZM\nIntermediate bulk container, composite, rigid plastic, liquids\nZQ\nIntermediate bulk container, composite, rigid plastic, pressurised\nZN\nIntermediate bulk container, composite, rigid plastic, solids\nPLN\nIntermediate bulk container, fibreboard\nZT\nIntermediate bulk container, flexible\nZU\nIntermediate bulk container, metal\nWF\nIntermediate bulk container, metal, liquid\nWM\nIntermediate bulk container, metal, other than steel\nZV\nIntermediate bulk container, metal, pressure 10 kpa\nWJ\nIntermediate bulk container, natural wood\nZW\nIntermediate bulk container, natural wood, with inner liner\nWU\nIntermediate bulk container, paper, multi-wall\nZA\nIntermediate bulk container, paper, multi-wall, water resistant\nZC\nIntermediate bulk container, plastic film\nWS\nIntermediate bulk container, plywood\nZX\nIntermediate bulk container, plywood, with inner liner\nWY\nIntermediate bulk container, reconstituted wood\nZY\nIntermediate bulk container, reconstituted wood, with inner liner\nWZ\nIntermediate bulk container, rigid plastic\nAA\nIntermediate bulk container, rigid plastic, freestanding, liquids\nZK\nIntermediate bulk container, rigid plastic, freestanding, pressurised\nZH\nIntermediate bulk container, rigid plastic, freestanding, solids\nZF\nIntermediate bulk container, rigid plastic, with structural equipment, liquids\nZJ\nIntermediate bulk container, rigid plastic, with structural equipment, pressurised\nZG\nIntermediate bulk container, rigid plastic, with structural equipment, solids\nZD\nIntermediate bulk container, steel\nWC\nIntermediate bulk container, steel, liquid\nWK\nIntermediate bulk container, steel, pressurised > 10 kpa\nWG\nIntermediate bulk container, textile without coat/liner\nWT\nIntermediate bulk container, textile, coated\nWV\nIntermediate bulk container, textile, coated and liner\nWX\nIntermediate bulk container, textile, with liner\nWW\nIntermediate bulk container, woven plastic, coated\nWP\nIntermediate bulk container, woven plastic, coated and liner\nWR\nIntermediate bulk container, woven plastic, with liner\nWQ\nIntermediate bulk container, woven plastic, without coat/liner\nWN\nJar\nJR\nJerrican, cylindrical\nJY\nJerrican, plastic\n3H\nJerrican, plastic, non-removable head\nQM\nJerrican, plastic, removable head\nQN\nJerrican, rectangular\nJC\nJerrican, steel\n3A\nJerrican, steel, non-removable head\nQK\nJerrican, steel, removable head\nQL\nJug\nJG\nJutebag\nJT\nKeg\nKG\nKit\nKI\nLiftvan\nLV\nLog\nLG\nLogs, in bundle/bunch/truss\nLZ\nLot\nLT\nLug\nLU\nLuggage\nLE\nMat\nMT\nMatchbox\nMX\nMutually defined\nZZ\nNest\nNS\nNet\nNT\nNet, tube, plastic\nNU\nNet, tube, textile\nNV\nNot available\nNA\nOctabin\nOT\nPackage\nPK\nPackage, cardboard, with bottle grip-holes\nIK\nPackage, display, cardboard\nIB\nPackage, display, metal\nID\nPackage, display, plastic\nIC\nPackage, display, wooden\nIA\nPackage, flow\nIF\nPackage, paper wrapped\nIG\nPackage, show\nIE\nPacket\nPA\nPail\nPL\nPallet\nPX\nPallet, 100 cm × 110 cm\nAH\nPallet, AS 4068-1993\nOD\nPallet, box Combined open-ended box and pallet\nPB\nPallet, CHEP 100 cm × 120 cm\nOC\nPallet, CHEP 40 cm × 60 cm\nOA\nPallet, CHEP 80 cm × 120 cm\nOB\nPallet, ISO T11\nOE\nPallet, modular, collars 80 cm × 100 cm\nPD\nPallet, modular, collars 80 cm × 120 cm\nPE\nPallet, modular, collars 80 cm × 60 cm\nAF\nPallet, shrinkwrapped\nAG\nPallet, triwall\nTW\nPallet, wooden\n8A\nPan\nP2\nParcel\nPC\nPen\nPF\nPiece\nPP\nPipe\nPI\nPipes, in bundle/bunch/truss\nPV\nPitcher\nPH\nPlank\nPN\nPlanks, in bundle/bunch/truss\nPZ\nPlate\nPG\nPlates, in bundle/bunch/truss\nPY\nPlatform, unspecified weight or dimension\nOF\nPot\nPT\nPouch\nPO\nPunnet\nPJ\nRack\nRK\nRack, clothing hanger\nRJ\nReceptacle, fibre\nAB\nReceptacle, glass\nGR\nReceptacle, metal\nMR\nReceptacle, paper\nAC\nReceptacle, plastic\nPR\nReceptacle, plastic wrapped\nMW\nReceptacle, wooden\nAD\nRednet\nRT\nReel\nRL\nRing\nRG\nRod\nRD\nRods, in bundle/bunch/truss\nRZ\nRoll\nRO\nSachet\nSH\nSack\nSA\nSack, multi-wall\nMS\nSea-chest\nSE\nSet\nSX\nSheet\nST\nSheet, plastic wrapping\nSP\nSheetmetal\nSM\nSheets, in bundle/bunch/truss\nSZ\nShrinkwrapped\nSW\nSkid\nSI\nSlab\nSB\nSleeve\nSY\nSlipsheet\nSL\nSpindle\nSD\nSpool\nSO\nSuitcase\nSU\nTablet\nT1\nTank container, generic\nTG\nTank, cylindrical\nTY\nTank, rectangular\nTK\nTea-chest\nTC\nTierce\nTI\nTin\nTN\nTray\nPU\nTray, containing horizontally stacked flat items\nGU\nTray, one layer no cover, cardboard\nDV\nTray, one layer no cover, plastic\nDS\nTray, one layer no cover, polystyrene\nDU\nTray, one layer no cover, wooden\nDT\nTray, rigid, lidded stackable (CEN TS 14482:2002)\nIL\nTray, two layers no cover, cardboard\nDY\nTray, two layers no cover, plastic tray\nDW\nTray, two layers no cover, wooden\nDX\nTrunk\nTR\nTruss\nTS\nTub\nTB\nTub, with lid\nTL\nTube\nTU\nTube, collapsible\nTD\nTube, with nozzle\nTV\nTubes, in bundle/bunch/truss\nTZ\nTun\nTO\nTyre\nTE\nUncaged\nUC\nUnit\nUN\nUnpacked or unpackaged\nNE\nUnpacked or unpackaged, multiple units\nNG\nUnpacked or unpackaged, single unit\nNF\nVacuum-packed\nVP\nVanpack\nVK\nVat\nVA\nVehicle\nVN\nVial\nVI\nWickerbottle\nWB\n’\n(5) Box 37: Procedure is amended as follows:\n(a) Section A, First subdivision is amended as follows:\n(i) Code 42 is replaced by the following:\n42 ‘Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.\nExplanation:\nExemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Community supply or transfer of the goods to another Member State. In that case, the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.\nExample 1 Import of goods with exemption from VAT through a tax representative.\nExample 2 Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’\n(ii) Code 63 is replaced by the following:\n63 ‘Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.\nExplanation:\nExemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Community supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.\nExample 1 Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.\nExample 2 Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’\n(b) In Section B, Second subdivision, point 1 is amended as follows:\n(i) The entry ‘Relief’ is replaced by the following:\n‘ Relief\n(Regulation (EC) No 1186/2009)\nArticle No\nCode\nRelief from import duties\nPersonal property belonging to natural persons transferring their normal place of residence to the Community\n3\nC01\nTrousseaux and household effects imported on the occasion of a marriage\n12(1)\nC02\nPresents customarily given on the occasion of a marriage\n12(2)\nC03\nPersonal property acquired by inheritance.\n17\nC04\nSchool outfits, educational materials and related household effects\n21\nC06\nConsignments of negligible value\n23\nC07\nConsignments sent from one private individual to another\n25\nC08\nCapital goods and other equipment imported on the transfer of activities from a third country into the Community\n28\nC09\nCapital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity\n34\nC10\nEducational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I\n42\nC11\nEducational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II\n43\nC12\nEducational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)\n44-45\nC13\nEquipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community\n51\nC14\nLaboratory animals and biological or chemical substances intended for research\n53\nC15\nTherapeutic substances of human origin and blood-grouping and tissue-typing reagents\n54\nC16\nInstruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment\n57\nC17\nReference substances for the quality control of medicinal products\n59\nC18\nPharmaceutical products used at international sports events\n60\nC19\nGoods for charitable or philanthropic organisations\n61\nC20\nArticles in Annex III intended for the blind\n66\nC21\nArticles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools).\n67(1)(a) and 67(2)\nC22\nArticles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)\n67(1)(b) and 67(2)\nC23\nArticles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)\n68(1)(a) and 68(2)\nC24\nArticles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)\n68(1)(b) and 68(2)\nC25\nGoods imported for the benefit of disaster victims\n74\nC26\nHonorary decorations or awards\n81\nC27\nPresents received in the context of international relations\n82\nC28\nGoods to be used by monarchs or heads of state\n85\nC29\nSamples of goods of negligible value imported for trade promotion purposes\n86\nC30\nPrinted matter and advertising material imported for trade promotion purposes\n87-89\nC31\nProducts used or consumed at a trade fair or similar event\n90\nC32\nGoods imported for examination, analysis or test purposes\n95\nC33\nConsignments sent to organisations protecting copyrights or industrial and commercial patent rights\n102\nC34\nTourist information literature\n103\nC35\nMiscellaneous documents and articles\n104\nC36\nAncillary materials for the stowage and protection of goods during their transport\n105\nC37\nLitter, fodder and feeding stuffs for animals during their transport\n106\nC38\nFuel and lubricants present in land motor vehicles and special containers\n107\nC39\nMaterials for cemeteries for, and memorials to, war victims\n112\nC40\nCoffins, funerary urns and ornamental funerary articles\n113\nC41\nRelief from export duties\nDomesticated animals exported at the time of transfer of agricultural activities from the Community to a third country\n115\nC51\nFodder and feeding stuffs accompanying animals during their exportation\n121\nC52\n’\n(ii) In the table ‘Agricultural products’, the row for code E02 is replaced by the following:\n‘\nStandard import values (for example: Regulation (EU) No 543/2011)\nE02\n’\n(iii) In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11:\n‘\nA movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.\nF06\n’\n(6) In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is replaced by the following:\n(a) ‘Documents, certificates and Community or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 152, 16.6.2009, p. 23.’"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 37, 10.2.2010, p. 1.’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/756/annex/III",
    "retrieved_at": "2026-11-01T14:49:15.564244+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."
}