{
  "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997",
  "json_url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997.json",
  "id": "uksi/1997/534",
  "title": "The Customs Reviews and Appeals (Tariff and Origin) Regulations 1997",
  "short_title": "Customs Reviews and Appeals (Tariff and Origin) 1997",
  "long_title": "The making of these Regulations is consequent on the coming into force of Regulation (EC) No. 82/97 of the European Parliament and of the Council and Commission Regulation (EC) No. 12/97. Those Regulations amend the Community provisions relating to binding tariff information to be found in Article 12 of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code and Title II of Part I of Commission Regulation (EEC) No. 2454/93 laying down provisions for the implementation of Regulation (EEC) 2913/92. The new provisions introduced by Regulations (EC) Nos. 82/97 and 12/97 re-enact the previous provisions relating to binding tariff information and additionally provide for customs authorities to issue binding origin information.",
  "citation": "S.I. 1997/534",
  "type": "uksi",
  "year": "1997",
  "number": "534",
  "version": "current",
  "date": "1997-02-27",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 8,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 34(3)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 34(4)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 35"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 36(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 34(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 36(3)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 36(4)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 37"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
        "section/14"
      ]
    }
  ],
  "changes_made_to": 8,
  "changes_made_to_url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/534",
    "retrieved_at": "2026-10-29T12:23:57.345574+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."
}