{
  "url": "https://openlegislation.uk/customs-tariff-and-reliefs-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-and-reliefs-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/780",
  "legislation_title": "The Customs (Tariff and Reliefs) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-reliefs-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade at 12.15 p.m. on 11th July 2022\nLaid before the House of Commons at 16.00 p.m. on 11th July 2022\nComing into force 1st August 2022\nThe Treasury make the following Regulations in exercise of the powers in sections 8, 19, 23(3) and (7), and 32(1), (7), (8), (10) and (13) of, and paragraph 7(1) of Schedule 1 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018.\nIn considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by the following Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Relevant amendments made by Taxation (Post-transition Period) Act 2020 (c. 26)."
    },
    {
      "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/2022/780/introduction",
    "retrieved_at": "2026-10-28T21:57:40.225927+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."
}