{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026/introduction.json",
  "legislation": "uksi/2026/605",
  "legislation_title": "The Customs (Miscellaneous Amendments) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nMade 8th June 2026\nLaid before the House of Commons 9th June 2026\nComing into force 30th June 2026\nThe Commissioners for His Majesty’s Revenue and Customs make the following Regulations (apart from regulation 7) in exercise of the powers conferred by sections 32(7) and (10) and 35(2)(b) of, and paragraphs 5(1) and 9(1) of Schedule 1, paragraphs 5(1)(b) and (2) and 6(1) of Schedule 2 and paragraphs 3(1)(b) and 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 and section 20(1A), (1C) and (4) of the Customs and Excise Management Act 1979.\nThe Treasury make regulations 1(1) and 7 in exercise of the powers conferred by section 26(1) of the Finance Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. See section 37(1) for the definitions of “HMRC Commissioners” and “specified”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 2. Section 20 was substituted by S.I. 1991/2724 and subsequently amended by paragraph 9 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 and section 112 of the Finance Act 2026 (c. 11). See section 1 of the Customs and Excise Management Act 1979 (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)) for the definition of “the Commissioners”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 14. Section 26 was amended by paragraph 150 of Schedule 7 and paragraph 110 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018, section 340(6) of the Finance Act 2023 (c. 30) and S.I. 2018/461. See section 24 for the definitions of “contravene”, “prescribed” and “relevant tax or duty”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/605/introduction",
    "retrieved_at": "2026-10-28T21:00:20.109628+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."
}