{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/811",
  "legislation_title": "The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade 17th July 2023\nLaid before the House of Commons 18th July 2023\nComing into force 8th August 2023\nThe Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 32(7) of, and paragraph 6 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 32 was amended by paragraph 3 of Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/811/introduction",
    "retrieved_at": "2026-10-28T21:42:32.502068+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."
}