{
  "url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1234",
  "legislation_title": "The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 6th November 2020\nLaid before the House of Commons 9th November 2020\nComing into force in accordance with regulation 1\nThe Treasury, in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003 and sections 32(7), (8), (10) and (13), 34(3), (5) and (6), 35(2)(b), (3) and (4), 51(1) and 52(2) of, and paragraphs 1(7), 3(1), 5, 6(1)(a) and (2) and 9(1) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.\nIn accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.\nIn accordance with section 51(1) of the Taxation (Cross-border Trade) Act 2018, The Treasury consider regulation 2 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2003 c. 14. Section 24 is cited for the meaning of “prescribed”. 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/2020/1234/introduction",
    "retrieved_at": "2026-10-28T22:23:24.182632+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."
}