{
  "url": "https://openlegislation.uk/customs-and-excise-border-procedures-miscellaneous-amendments-eu-exit-no-2-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-border-procedures-miscellaneous-amendments-eu-exit-no-2-regulations-2021/introduction.json",
  "legislation": "uksi/2021/1347",
  "legislation_title": "The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-border-procedures-miscellaneous-amendments-eu-exit-no-2-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed in substitution of S.I. 2021/830 and is being issued free of charge to all known recipients of that Statutory Instrument.\nExiting The European Union\nCustoms\nExcise\nMade 30th November 2021\nLaid before the House of Commons 1st December 2021\nComing into force in accordance with regulation 1\nThe Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8), 34(5), 35(2), (3), (4), 45(1) and (2) of, and paragraphs 1(7) and (8) and 3(1), (5) and (6) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018, and the Treasury, in exercise of the power conferred by section 26(1) of the Finance Act 2003 make these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Relevant amendments were made by Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 14. Relevant amendments were made by Schedule 7 to the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1347/introduction",
    "retrieved_at": "2026-10-28T22:06:31.341577+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."
}