{
  "url": "https://openlegislation.uk/customs-import-and-export-declarations-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/customs-import-and-export-declarations-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/271",
  "legislation_title": "The Customs (Import and Export Declarations) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-import-and-export-declarations-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade at 3.32 p.m. on 10th March 2022\nLaid before the House of Commons at 4.15 p.m. on 10th March 2022\nComing into force immediately after being laid\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/2022/271/introduction",
    "retrieved_at": "2026-10-28T22:02:53.539073+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."
}