{
  "url": "https://openlegislation.uk/eu-regulation-2014-180/article-34",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-180/article-34.json",
  "legislation": "eur/2014/180",
  "legislation_title": "Commission Implementing Regulation (EU) No 180/2014 of 20 February 2014 laying down rules for the application of Regulation (EU) No 228/2013 of the European Parliament and of the Council laying down specific measures for agriculture in the outermost regions of the Union",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-180",
  "path": "article/34",
  "kind": "article",
  "number": "34",
  "heading": "Exemption of tobacco from customs duties",
  "text": "1. The annual period for calculating the maximum annual quantity of tobacco to be exempted from import duties when directly imported into the Canary Islands, as referred to in the third subparagraph of Article 29(1) of Regulation (EU) No 228/2013 shall run from 1 January of any year to 31 December of the same year.\n2. The quantities of raw and semi-manufactured tobacco referred to in Article 29(1) of Regulation (EU) No 228/2013 shall be converted into quantities of unmanufactured stemmed/stripped tobacco on the basis of the coefficients of equivalence set out in Annex VII to this Regulation for the products concerned.",
  "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/2014/180/article/34",
    "retrieved_at": "2026-11-01T14:47:55.856988+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."
}