{
  "url": "https://openlegislation.uk/customs-reviews-and-appeals-binding-tariff-information-regulations-1995/regulation-1",
  "json_url": "https://openlegislation.uk/customs-reviews-and-appeals-binding-tariff-information-regulations-1995/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "(1) These Regulations may be cited as the Customs Reviews and Appeals (Binding Tariff Information) Regulations 1995 and shall come into force on 1 October 1995.\n(2) In these Regulations—\n“the Act” means the Finance Act 1994;\n“the Community provisions relating to binding tariff information” means Article 12 of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code and Articles 5 to 7 of Commission Regulation (EEC) No. 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92;\n“binding tariff information”and “tariff classification” have the same meanings as in the Community provisions relating to binding tariff information;\n“the Commissioners” means the Commissioners of Customs and Excise.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2351/regulation/1",
    "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."
}