{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-2-regulations-2022/note",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-2-regulations-2022/note.json",
  "legislation": "uksi/2022/1312",
  "legislation_title": "The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-no-2-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made by the Commissioners for His Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22).\nRegulation 1 provides for citation and commencement.\nRegulation 2 amends the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“the Import Regulations”). Paragraph (2) amends regulation 4 of the Import Regulations to allow for a notification of importation to be made prior to the goods arriving at a place specified in a notice made by HMRC in specified circumstances. Paragraph (3) updates the definition of the Oral or By Conduct list in regulation 14 of the Import Regulations to refer to the latest version. Paragraphs (4) and (5) amend regulations 24 and 25 of the Import Regulations to clarify that a declaration by conduct may be made where value added tax and excise duty are relieved by any of the listed reliefs rather than only by the Travellers’ Allowances Order 1994. Paragraph (5) also amends regulation 25 of the Import Regulations to allow for certain types of reusable packaging to be declared by conduct without being accompanied by a qualifying traveller.\nRegulation 3 amends regulation 22 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations (S.I. 2018/1249) to clarify that an authorisation for the inward processing procedure will only be subject to the economic condition set out in paragraph (1) of regulation 22 if that condition was required to be met in order for the authorisation to be granted.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1312/note",
    "retrieved_at": "2026-10-28T21:52:14.079358+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."
}