{
  "url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997/introduction.json",
  "legislation": "uksi/1997/534",
  "legislation_title": "The Customs Reviews and Appeals (Tariff and Origin) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/customs-reviews-and-appeals-tariff-and-origin-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 27th February 1997\nLaid before Parliament 3rd March 1997\nComing into force 24th March 1997\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; the relevant amending instrument is Regulation (EC) No. 82/97 of the European Parliament and of the Council, OJ No. L17, 21.1.97, p.1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EEC) No. 2454/93, OJ No. L253, 11.10.93, p.1; the relevant amending instrument is Commission Regulation (EC) No. 12/97, OJ No. L9, 13.1.97, p.1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1994 c. 9; section 14, by virtue of section 17(1), attracts the definition of “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/1997/534/introduction",
    "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."
}