{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-amendment-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-amendment-regulations-2023/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018",
  "text": "(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.\n(2) In regulation 98 (specified amount), in paragraph (1A), for “Where” substitute “Other than in relation to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act, where”.\n(3) In regulation 101 (cases where no guarantee is required)—\n(a) in paragraph (1), after “to the contrary,” insert “but subject to paragraph (1A),”;\n(b) after paragraph (1), insert—\n“(1A) Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2018/1248. Relevant amending instruments are S.I. 2018/1249, 2019/108, 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234, 2020/1431, 2020/1449, 2020/1491, 2020/1552, 2020/1605, 2020/1629, 2021/478, 2021/697, 2021/830, 2021/1156, 2021/1205, 2021/1347, 2021/1444, 2022/628, 2022/1312 and 2023/569."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (1A) was inserted by S.I. 2020/967."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 17(5B) was inserted by section 318 of the Finance (No. 2) Act 2023 (c. 30)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/811/regulation/2",
    "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."
}