{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026/introduction.json",
  "legislation": "uksi/2026/418",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed to amend S.I. 2026/393 prior to that instrument coming into force and is being issued free of charge to all known recipients of that Statutory Instrument.\nCustoms\nMade at 9.15 a.m. on 16th April 2026\nLaid before the House of Commons at 1.00 p.m. on 16th April 2026\nComing into force 19th April 2026\nThe Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4)(a), 32(7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 30B was inserted by section 2(1) and (4) of the Taxation (Post-transition Period) Act 2020 (c. 26) and sections 40A and 40B were inserted by section 1 of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/418/introduction",
    "retrieved_at": "2026-10-28T21:02:39.585516+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."
}