{
  "url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1430",
  "legislation_title": "The Customs Tariff (Establishment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nApproved by the House of CommonsMade at 12.15 p.m. on 15th December 2020\nLaid before the House of Commons 16th December 2020\nComing into force in accordance with regulation 1(1)\nThe Treasury, in exercise of the powers conferred by section 8 of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.\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 .\nThe Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union for the following 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."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“Standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "A summary explanation about the rate of import duty, including the recommendation, is available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access this electronically can arrange access to a hard copy, while government advice on social distancing and unnecessary travel applies, by calling 020 7270 5000, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1430/introduction",
    "retrieved_at": "2026-10-28T22:21:26.059826+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."
}