{
  "url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-regulations-2025/introduction.json",
  "legislation": "uksi/2025/1199",
  "legislation_title": "The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nApproved by the House of CommonsMade at 1.55 p.m. on 17th November 2025\nLaid before the House of Commons at 4.30 p.m. on 17th November 2025\nComing into force 15th December 2025\nThe Treasury make these Regulations in exercise of the powers conferred by sections 8, 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the Act”).\nIn considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act.\nFurther to section 28 of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, 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 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "A “standard case” is defined in section 8(8) of the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1199/introduction",
    "retrieved_at": "2026-10-28T21:09:36.520184+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."
}