{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2021/introduction.json",
  "legislation": "uksi/2021/478",
  "legislation_title": "The Customs (Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made partly in consequence of defects in S.I. 2020/1491 and is being issued free of charge to all known recipients of that Statutory Instrument.\nCustoms\nMade 19th April 2021\nLaid before the House of Commons 20th April 2021\nComing into force 11th May 2021\nThe Treasury make these Regulations exercising the powers in sections 19, 32(7), (8), (10) and (13), 35(2)(b), (3)(a) and (b) and (4)(a) and 51(1) of, and paragraph 6(1) and (2) of Schedule 1, paragraph 15 of Schedule 2 and paragraph 6(1) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.\nIn accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/478/introduction",
    "retrieved_at": "2026-10-28T22:14:45.270877+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."
}