{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-5-regulations-2026/regulation-15",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-5-regulations-2026/regulation-15.json",
  "legislation": "uksi/2026/703",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-5-regulations-2026",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendment to regulation 18G (liability to import duty where there is a change in the goods)",
  "text": "(1) Regulation 18G (liability to import duty where there is a change in the goods) is amended as follows.\n(2) In paragraph (6)(b)—\n(a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure had been accepted”;\n(b) before paragraph (i) insert—\n“(ai) the goods were excepted goods;”;\n(c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”;\n(d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”.\n(3) In paragraph (7)—\n(a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure were accepted”;\n(b) before sub-paragraph (a) insert—\n“(za) the goods are excepted goods;”;\n(c) at the beginning of sub-paragraph (a) insert “if a declaration of those goods for the free-circulation procedure were accepted,”;\n(d) at the beginning of sub-paragraph (b) insert “if a declaration of those goods for the free-circulation procedure were accepted,”.\n(4) In paragraph (8)(a)—\n(a) in the opening words—\n(i) omit “the goods are not ones in relation to which, if a declaration of those goods for the free-circulation procedure were accepted”;\n(ii) after “granted” insert “, the goods are not”;\n(b) before paragraph (i) insert—\n“(ai) excepted goods;”;\n(c) at the beginning of paragraph (i) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”;\n(d) at the beginning of paragraph (ii) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/703/regulation/15",
    "retrieved_at": "2026-10-28T20:59:08.023651+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."
}