{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021/note",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021/note.json",
  "legislation": "uksi/2021/983",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020-appointed-day-regulations-2021",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations bring into force for certain purposes the provisions of Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605). Chapter 5 provides for the relief or repayment of duty for all goods charged under section 30A(3) and for non-domestic goods charged under section 40A(1) where such relief or repayment would not breach de minimis state aid limits. Chapter 5 is consequently in force in respect of all claims for relief of duty which are made in a customs declaration.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy and are appointed day regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/983/note",
    "retrieved_at": "2026-10-28T22:09:32.077459+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."
}