{
  "url": "https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3095",
  "legislation_title": "The Customs and Excise (Single Market etc.) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 8th December 1992\nLaid before Parliament 11th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs & Excise, in exercise of the powers conferred upon them by sections 26, 35, 42 and 66 of the Customs and Excise Management Act 1979 and additionally, 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": "1979 c. 2; section 26 was amended by the Finance Act 1983 (c. 28), section 7(1)—(3); section 42 was modified by S.I. 1990/2167; section 66(1) was amended by the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1, paragraph 14, and was modified by S.I. 1990/2167."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1972 c. 68."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1977/980."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3095/introduction",
    "retrieved_at": "2026-10-29T14:09:55.139221+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."
}