{
  "url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019/introduction.json",
  "legislation": "uksi/2019/113",
  "legislation_title": "The Customs (Records) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 29th January 2019\nLaid before the House of Commons 31st January 2019\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 30 and 32(8)(b) and (d) of the Taxation (Cross-border Trade) Act 2018 .\nThe Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2018 c. 22. Section 37(1) of the Taxation (Cross-border Trade) Act 2018 (“the Act”) defines “CEMA 1979” and “HMRC” for the purposes of Part 1 of the Act as meaning the Customs and Excise Management Act 1979 (c. 2) and Her Majesty's Revenue and Customs respectively."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/113/introduction",
    "retrieved_at": "2026-10-28T22:48:37.632999+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."
}