{
  "url": "https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/regulation-3",
  "json_url": "https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/regulation-3.json",
  "legislation": "uksi/2020/1629",
  "legislation_title": "The Customs (Modification and Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to the Customs (Import Duty) (EU Exit) Regulations 2018",
  "text": "(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.\n(2) In regulation 43 (payment of import duty)—\n(a) in paragraph (5)(b)—\n(i) omit “(in addition to that in paragraph (10))”;\n(ii) omit “and” at the end of paragraph (i);\n(iii) at the end of paragraph (ii) insert “; and”;\n(iv) after paragraph (ii) insert—\n“(iii) the person is established in the United Kingdom.”;\n(b) in paragraph (8)(b)—\n(i) omit “(in addition to that in paragraph (10))”;\n(ii) omit “and” at the end of paragraph (i);\n(iii) at the end of paragraph (ii) insert “; and”;\n(iv) after paragraph (ii) insert—\n“(iii) the person is established in the United Kingdom.”;\n(c) omit paragraph (10).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 23.12.2020, see reg. 1(3)(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2018/1248. Relevant amending instruments are S.I. 2020/967 and S.I. 2020/1605."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1629/regulation/3",
    "retrieved_at": "2026-10-28T22:19:18.509972+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."
}