{
  "url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/520",
  "legislation_title": "The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made, in part, in consequence of a defect in S.I. 2020/1430, S.I. 2021/63 and S.I. 2021/380 and is being issued free of charge to all known recipients of those Statutory Instruments\nCustoms\nMade 28th April 2021\nLaid before the House of Commons 29th April 2021\nComing into force 20th May 2021\nThe Treasury make the following Regulations in exercise of the powers conferred by section 8(1) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "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": "footnote",
      "label": "f2",
      "text": "“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/2021/520/introduction",
    "retrieved_at": "2026-10-28T22:14:19.017096+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."
}