{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-28A",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-28A.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/28A",
  "kind": "regulation",
  "number": "28A",
  "heading": "Modification of section 159 of the Customs and Excise Management Act 1979",
  "text": "Section 159 of CEMA 1979 (power to examine and take account of goods) applies for any purpose in connection with duty under section 30A(3) or 40A of the Act as if—\n(a) the amendments to that section made by paragraph 107 of Schedule 7 to the Act had effect for that purpose; and\n(b) in subsection (1), for paragraphs (aa) and (ab) there were substituted—\n“(aa) which are subject to customs supervision within the meaning of Article 134 of Regulation (EU)952/2013 of the European Parliament and of the Council of 9 October 2013 laying down Union Customs Code as it has effect as a result of Section 7A of the European Union (Withdrawal) Act 2018 (“the code”); or\n(ab) which have been released in accordance with Article 194 of the Code so far as is necessary for the purpose of verifying the accuracy and completeness of the information given in a customs declaration; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 28A inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 9(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/28A",
    "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."
}