{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-25A",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-25A.json",
  "legislation": "uksi/2020/1605",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/25A",
  "kind": "regulation",
  "number": "25A",
  "heading": "Treatment of qualifying Northern Ireland goods in Northern Ireland",
  "text": "Qualifying Northern Ireland goods that are in Northern Ireland and are not domestic goods are to be treated as if they were domestic goods for the purposes of Part 1 of the Act (import duty).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 25A inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/25A",
    "retrieved_at": "2026-10-28T22:19:29.879671+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."
}