{
  "url": "https://openlegislation.uk/customs-and-excise-border-procedures-miscellaneous-amendments-eu-exit-no-2-regulations-2021",
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  "id": "uksi/2021/1347",
  "title": "The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021",
  "short_title": "Customs and Excise Border Procedures 2021",
  "long_title": "These Regulations are made in order to deal with an error in the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830) (“the first Regulations”). The first Regulations contained provisions providing for penalties but the correct vires (section 26 of the Finance Act 2003 (c. 14)) were not cited in the preamble. The text of the first Regulations is replicated in these Regulations subject to correction of four minor errors noted below. In addition, three new related penalties are introduced.",
  "citation": "S.I. 2021/1347",
  "type": "uksi",
  "year": "2021",
  "number": "1347",
  "version": "current",
  "date": "2021-11-30",
  "revised": true,
  "valid_from": "2022-01-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "heading": "Introductory text",
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      "path": "regulation/2",
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      "heading": "Revocation of the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021",
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      "status": null,
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    },
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      "heading": "Amendments relating to Border Procedures",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018",
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      "status": null,
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    },
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      "path": "regulation/6",
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      "heading": "Amendment of the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/customs-and-excise-border-procedures-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-6",
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    },
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      "heading": "Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
      "url": "https://openlegislation.uk/customs-and-excise-border-procedures-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-7",
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    },
    {
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      "heading": "Consequential excise amendments",
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      "status": null,
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