{
  "url": "https://openlegislation.uk/customs-additional-duty-russia-and-belarus-regulations-2022/regulation-1",
  "json_url": "https://openlegislation.uk/customs-additional-duty-russia-and-belarus-regulations-2022/regulation-1.json",
  "legislation": "uksi/2022/376",
  "legislation_title": "The Customs (Additional Duty) (Russia and Belarus) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-additional-duty-russia-and-belarus-regulations-2022",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, extent and application",
  "text": "These Regulations—\n(a) may be cited as the Customs (Additional Duty) (Russia and Belarus) Regulations 2022;\n(b) come into force on 25th March 2022;\n(c) extend to the United Kingdom;\n(d) apply to specified goods—\n(i) which have originated from Russia or from Belarus, and\n(ii) the importation of which into the United Kingdom has incurred a liability to import duty under the Taxation (Cross-border Trade) Act 2018.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 25.3.2022, see reg. 1(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "For provision about determining the place of origin of goods, see section 17 of the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For the meaning of “import duty” see section 1(1) of the 2018 Act, and for provision about when liability to import duty is incurred see section 4 of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/376/regulation/1",
    "retrieved_at": "2026-10-28T22:01:47.393198+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."
}