{
  "url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018/introduction.json",
  "legislation": "uksi/2018/1260",
  "legislation_title": "The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 29th November 2018\nLaid before the House of Commons 30th November 2018\nComing into force in accordance with regulation 1(2)\nThe Treasury make these Regulations in exercise of their powers in section 26(1)(a) and (b) and (5A) of the Finance Act 2003 .\nThe Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may appoint under section 52(2) of the Taxation (Cross-border Trade) Act 2018 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2003 c. 14. Section 26 was amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2018 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1260/introduction",
    "retrieved_at": "2026-10-28T22:51:26.868488+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."
}