{
  "url": "https://openlegislation.uk/customs-reviews-and-appeals-binding-tariff-information-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/customs-reviews-and-appeals-binding-tariff-information-regulations-1995/introduction.json",
  "legislation": "uksi/1995/2351",
  "legislation_title": "The Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/customs-reviews-and-appeals-binding-tariff-information-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 7th September 1995\nLaid before Parliament 7th September 1995\nComing into force 1 October 1995\nThe Commissioners of Customs and Excise, it appearing to them that there are decisions falling to be made for the purposes of the Community Customs Code and its implementing provisions which are not decisions to which section 14 of the Finance Act 1994 otherwise applies, in exercise of the powers conferred upon them by section 14 (6) and (7) of the Finance Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Regulation (EEC) No. 2913/92, OJ No. L302, 19.10.92, p.1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EEC) No. 2454/93, OJ No. L253, 11.10.93, p.1, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1994 c. 9; section 14, by virtue of section 17(1), attracts the definition of the “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2351/introduction",
    "retrieved_at": "2026-10-29T13:02:15.079085+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."
}