{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2023/regulation-5",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2023/regulation-5.json",
  "legislation": "uksi/2023/774",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2023",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "text": "In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 for ““Authorised Use: Eligible Goods and Authorised Uses (version 2.7)” dated 5th December 2022” substitute ““Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 2023”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 4.8.2023, see reg. 1(2)(c)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2018/1249; relevant amending instruments are S.I. 2020/1432, 2021/380, 870 and 1489 and 2022/615, 981 and 1301."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The document entitled “Authorised Use: Eligible Goods and Authorised Uses, version 2.10” dated 3rd July 2023, is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-uses. A person unable to access the document electronically may obtain a hard copy free of charge by calling 020 7270 5000 or may inspect it free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ. By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (as inserted by section 75 of the Finance Act 2022 (c. 3)), the reference to this document is a reference to the document as modified from time to time, or as replaced, by notice by the appropriate authority. Such public notices are available from https://www.gov.uk/government/publications/notices-made-under-s32a-of-the-taxation-cross-border-trade-act-2018/notice-made-by-hm-treasury-under-section-32a-of-the-taxation-cross-border-trade-act-2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/774/regulation/5",
    "retrieved_at": "2026-10-28T21:42:56.094910+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."
}