{
  "url": "https://openlegislation.uk/customs-export-declarations-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/customs-export-declarations-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/588",
  "legislation_title": "The Customs (Export Declarations) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-export-declarations-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade 26th May 2022\nLaid before the House of Commons 27th May 2022\nComing into force 18th June 2022\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 32(8) and (10) and 35(2)(b), (3)(a) and (4)(a) of, and paragraph 6(1) and (2) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 37(1) defines “HMRC Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/588/introduction",
    "retrieved_at": "2026-10-28T21:59:39.297961+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."
}