{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2026/introduction.json",
  "legislation": "uksi/2026/572",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been published in substitution of the S.I. of the same number, whose preamble did not reflect the version signed by the Minister. It is therefore being issued free of charge to all known recipients of that Statutory Instrument.\nCUSTOMS\nApproved by the House of CommonsMade at 1.55 p.m. on 1st June 2026\nLaid before the House of Commons at 4.30 p.m. on 1st June 2026\nComing into force 1st July 2026\nThe Treasury make these Regulations in exercise of the powers conferred by sections 8 and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“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 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. Section 8 has been amended by section 109 of the Finance Act 2026 (c. 11)"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "A “standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/572/introduction",
    "retrieved_at": "2026-10-28T21:00:44.344218+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."
}