{
  "url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-3",
  "json_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-3.json",
  "legislation": "uksi/1976/1223",
  "legislation_title": "The Customs Duties (Deferred Payment) Regulations 1976",
  "legislation_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "These Regulations apply in the case of customs duty, other than customs duty chargeable on tobacco by virtue of section 4(1) of the Finance Act 1964, payable, apart from these Regulations, on the making of entry of goods chargeable therewith.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 comes into operation at 1.9.1976, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1223/regulation/3",
    "retrieved_at": "2026-10-29T20:21:01.769257+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."
}