{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-2-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-2-regulations-2026/introduction.json",
  "legislation": "uksi/2026/253",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-2-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nMade 9th March 2026\nLaid before the House of Commons 10th March 2026\nComing into force in accordance with regulation 1(2)\nThese Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 9(1), 11(1), (3) and (7), 12(1), 17(6) and (7), 19, and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.\nAny powers of HMRC Commissioners to make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.\nFurther to sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.\nFurther to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3), and 12(1) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.\nIn considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act.\nFurther to section 28 of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty's government in the United Kingdom is a party that are relevant to the exercise of those functions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of sections 9, 11, 12, 17 and 19 have been modified by S.I. 2020/1432, 1434, 1435, 1439, 1457, 1605 and 1642."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The “HMRC Commissioners” are defined in section 37(1) of the Act."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "A “standard case” is defined in section 8(8) of the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/253/introduction",
    "retrieved_at": "2026-10-28T21:04:40.488487+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."
}