{
  "url": "https://openlegislation.uk/customs-and-excise-repayment-of-customs-duties-regulations-1980/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-repayment-of-customs-duties-regulations-1980/introduction.json",
  "legislation": "uksi/1980/1825",
  "legislation_title": "The Customs and Excise (Repayment of Customs Duties) Regulations 1980",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-repayment-of-customs-duties-regulations-1980",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 1st December 1980\nLaid before Parliament 9th December 1980\nComing into Operation 1st January 1981\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 in that behalf, hereby makes the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1977/980."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1980/1825/introduction",
    "retrieved_at": "2026-10-29T18:49:54.009531+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."
}