{
  "url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-no-2-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-no-2-regulations-2021/introduction.json",
  "legislation": "uksi/2021/661",
  "legislation_title": "The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-no-2-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nApproved by the House of CommonsMade at 10.50 a.m. on 9th June 2021\nLaid before the House of Commons at 3.30 p.m. on 9th June 2021\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 8(1) and 52(2) of, 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 regulation 2 of these Regulations, the Treasury have had regard to the matters referred to 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.\nIn accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2018 c. 22 (“the Act”). Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“A standard case” is defined by section 8(8) of the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/661/introduction",
    "retrieved_at": "2026-10-28T22:12:44.119785+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."
}