{
  "url": "https://openlegislation.uk/customs-additional-duty-russia-and-belarus-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/customs-additional-duty-russia-and-belarus-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/1203",
  "legislation_title": "The Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-additional-duty-russia-and-belarus-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nMade 8th November 2023\nLaid before the House of Commons 13th November 2023\nComing into force 4th December 2023\nThe Secretary of State makes these Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”).\nIn accordance with section 15(1)(a) and (b) of the 2018 Act, His Majesty’s Government in the United Kingdom, having regard to the matters set out in section 28 of the 2018 Act and any other relevant matters, considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1203/introduction",
    "retrieved_at": "2026-10-28T21:38:44.951355+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."
}