{
  "url": "https://openlegislation.uk/customs-export-declarations-amendment-regulations-2022/note",
  "json_url": "https://openlegislation.uk/customs-export-declarations-amendment-regulations-2022/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of these Regulations)\nThese Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).\nRegulation 1 provides for citation and commencement.\nRegulation 2 makes amendments to the Customs (Export) (EU Exit) Regulations 2019 (S.I 2019/108) to provide for goods listed in Part G of the Oral or By Conduct list (which is defined in S.I. 2018/248; regulation 14) to continue to be declared to the common export procedure by an oral or conduct declaration after 19th June 2022 until 19th June 2023.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/588/note",
    "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."
}