{
  "url": "https://openlegislation.uk/customs-and-excise-common-transit-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-common-transit-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1476",
  "legislation_title": "The Customs and Excise (Common Transit) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-common-transit-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 23rd August 1988\nLaid before Parliament 31st August 1988\nComing into force 26th September 1988\nThe Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to customs matters of the European Communities, in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1972 c. 68."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1977/980."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1476/introduction",
    "retrieved_at": "2026-10-29T16:00:20.917665+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."
}