{
  "url": "https://openlegislation.uk/customs-managed-transition-procedure-eu-exit-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/customs-managed-transition-procedure-eu-exit-regulations-2019/introduction.json",
  "legislation": "uksi/2019/487",
  "legislation_title": "The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-managed-transition-procedure-eu-exit-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 6th March 2019\nLaid before the House of Commons 7th March 2019\nComing into force in accordance with regulation 1(2)\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 51(1) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018 and section 26(1)(a) and (b) and (5A) of the Finance Act 2003 .\nIn accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2018 c. 22. Section 51(4)(b) defines the “appropriate Minister” as meaning the Treasury."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2003 c. 14. Section 26 was amended by paragraph 150 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/2019/487/introduction",
    "retrieved_at": "2026-10-28T22:45:27.023886+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."
}