{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2023/introduction.json",
  "legislation": "uksi/2023/569",
  "legislation_title": "The Customs (Miscellaneous Amendments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade 22nd May 2023\nLaid before the House of Commons 23rd May 2023\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 22, 23(3) and (7), 32(7), (8), (10) and (13), 34(1), (3), (4), (5) and (6) and 35(2), (3) and (4) of, and paragraphs 1(7), 6(1) and (2) and 9(1) and (2) of Schedule 1 and paragraph 6(1) and (2) of Schedule 2 and paragraph 5 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 and section 26(1) and (3) of the Finance Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 32 was amended by section 2(5) of, and paragraphs 1 and 3 of Schedule 1 to, the Taxation (Post-transition Period) Act 2020 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 14. Section 26 was amended by S.I. 2018/461 and sections 29 and 43 of, and paragraphs 147 and 150 of Schedule 7, and paragraphs 108 and 110 of Schedule 8 to, the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/569/introduction",
    "retrieved_at": "2026-10-28T21:45:00.813875+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."
}