{
  "url": "https://openlegislation.uk/eu-regulation-2016-1037/annex-II/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1037/annex-II/division-1.json",
  "legislation": "eur/2016/1037",
  "legislation_title": "Regulation (EU) 2016/1037 of the European Parliament and of the Council of 8 June 2016 on protection against subsidised imports from countries not members of the European Union (codification)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1037",
  "path": "annex/II/division/1",
  "kind": "division",
  "number": "1",
  "heading": null,
  "text": "Indirect tax rebate schemes can allow for exemption, remission or deferral of prior-stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste). Similarly, drawback schemes can allow for the remission or drawback of import charges levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).",
  "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/2016/1037/annex/II/division/1",
    "retrieved_at": "2026-11-01T14:45:44.493195+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."
}