{
  "url": "https://openlegislation.uk/customs-amendments-and-miscellaneous-provisions-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/customs-amendments-and-miscellaneous-provisions-regulations-2022/introduction.json",
  "legislation": "uksi/2022/615",
  "legislation_title": "The Customs (Amendments and Miscellaneous Provisions) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-amendments-and-miscellaneous-provisions-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of defects in S.I. 2020/1430, 2020/1431, 2021/63, 2021/380, 2021/520, 2021/661, 2021/870, 2021/1191 and 2021/1489 and is being issued free of charge to all known recipients of those Statutory Instruments.\nCustoms\nApproved by the House of CommonsMade 6th June 2022\nLaid before the House of Commons 7th June 2022\nComing into force 8th June 2022\nThe Treasury, in exercise of the powers conferred by sections 8, 19, 30, 32(7), (8) and (13), and 36(8) and (9) of, and paragraphs 9, 10, 12, 13 and 15 of Schedule 2 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018, make the following Regulations.\nIn considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22; Part 1 of that Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), sections 1 and 2 and Schedule 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/615/introduction",
    "retrieved_at": "2026-10-28T21:59:21.280200+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."
}