{
  "url": "https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992/schedule-1/paragraph-1.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": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "General modification of enactments",
  "text": "Any reference in any enactment, or subordinate legislation within the meaning of section 21(1) of the Interpretation Act 1978, to an entry on the importation of goods shall, unless the context otherwise requires, be treated as including an entry of such goods under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1978 c. 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3095/schedule/1/paragraph/1",
    "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."
}