{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2025/introduction.json",
  "legislation": "uksi/2025/1003",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nMade 8th September 2025\nLaid before the House of Commons 10th September 2025\nComing into force 29th October 2025\nThe Treasury make these Regulations in exercise of the powers conferred by sections 8, 12(1), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“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.\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 12(5) of the Act, in considering what provision to include in Regulations made under section 12(1) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.\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 12 and 19 have been modified by S.I. 2020/1432, 1434, 1435, 1457 and 1605."
    },
    {
      "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/2025/1003/introduction",
    "retrieved_at": "2026-10-28T21:11:46.866678+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."
}