{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2024/introduction.json",
  "legislation": "uksi/2024/194",
  "legislation_title": "The Customs (Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade 21st February 2024\nLaid before the House of Commons 23rd February 2024\nComing into force 30th September 2024\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1A) of the Customs and Excise Management Act 1979, and by sections 23(3) and (7) and 32(7) and (8) of, and paragraph 9 of Schedule 1, paragraph 6 of Schedule 2, and paragraphs 6 and 8 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.\nThe Commissioners for His Majesty’s Revenue and Customs consider that making regulation 4 would facilitate the administration, collection and enforcement of a duty of customs.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2. Section 25(1A) was inserted by paragraph 16(3) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2018 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/194/introduction",
    "retrieved_at": "2026-10-28T21:34:26.211440+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."
}