{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-2/division-FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division-TITLE II/division-2./division-VIII/9.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-2/division-FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division-TITLE II/division-2./division-VIII/9..json",
  "legislation": "eur/2015/2447",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "attachment/2/division/FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division/TITLE II/division/2./division/VIII/9.",
  "kind": "division",
  "number": "VIII/9",
  "heading": "Legal basis",
  "text": "The following codes shall be used as legal basis:\nCode\nDescription\nLegal basis\nA\nOvercharged amounts of import or export duty\nArticle 117 of the Code\nB\nDefective goods or goods not complying with the terms of the contract\nArticle 118 of the Code\nC\nError by the competent authorities\nArticle 119 of the Code\nD\nEquity\nArticle 120 of the Code\nE\nAmount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code\nArticle 116(1) of the Code",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/2/division/FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division/TITLE II/division/2./division/VIII/9.",
    "retrieved_at": "2026-11-01T14:46:10.501600+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."
}