{
  "url": "https://openlegislation.uk/customs-crown-dependencies-customs-union-eu-exit-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/customs-crown-dependencies-customs-union-eu-exit-regulations-2019/introduction.json",
  "legislation": "uksi/2019/385",
  "legislation_title": "The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-crown-dependencies-customs-union-eu-exit-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 27th February 2019\nLaid before the House of Commons 28th February 2019\nComing into force in accordance with regulation 1(2)\nThe Commissioners for Her Majesty's Revenue and Customs make these Regulations in exercise of the powers conferred by section 31(6) and (7) and 52(2) of the Taxation (Cross-border Trade) Act 2018 .\nIn accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for these Regulations to come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2018 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/385/introduction",
    "retrieved_at": "2026-10-28T22:46:25.572481+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."
}