{
  "url": "https://openlegislation.uk/customs-importation-miscellaneous-provisions-and-amendment-eu-exit-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/customs-importation-miscellaneous-provisions-and-amendment-eu-exit-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/1442",
  "legislation_title": "The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-importation-miscellaneous-provisions-and-amendment-eu-exit-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade at 12.11 p.m. on 15th December 2021\nLaid before Parliament at 4.00 p.m. on 15th December 2021\nComing into force 31st December 2021\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 42(1) of the Customs and Excise Management Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2. Section 42 was amended by sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48) and section 29 of, and paragraph 36 of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1442/introduction",
    "retrieved_at": "2026-10-28T22:05:38.940235+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."
}