{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2024/introduction.json",
  "legislation": "uksi/2024/406",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nMade 20th March 2024\nLaid before the House of Commons 21st March 2024\nComing into force 11th April 2024\nThe Treasury makes these Regulations in exercise of the powers conferred by sections 12(1) and (3) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”), and the Secretary of State makes these Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the 2018 Act.\nFurther to section 12(5) of the 2018 Act, in considering what provision to include in Regulations made under sections 12(1) and 12(3) of the 2018 Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.\nIn accordance with section 15(1) of the 2018 Act, His Majesty’s Government in the United Kingdom considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the Government of Belarus by varying the amount of import duty in the case of goods originating from Belarus.\nIn accordance with section 28 of the 2018 Act, in exercising their functions under the 2018 Act, the Treasury and the Secretary of State 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 of the Act was amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. Section 12(1) and (3) was modified by S.I. 2020/1435. Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/406/introduction",
    "retrieved_at": "2026-10-28T21:32:08.611721+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."
}