{
  "url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-regulations-2020/note",
  "json_url": "https://openlegislation.uk/customs-tariff-establishment-eu-exit-regulations-2020/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.\nRegulation 1 provides for citation and commencement and definitions used in the Regulations. The Regulations will be brought into force by way of a separate statutory instrument made under section 52 of the Act.\nRegulation 2 establishes the system known as the customs tariff (see section 8(2) of the Act). The elements of the system consist of a classification of goods, commodity codes applicable to goods and, in a standard case (see section 8(8) of the Act), the rate of import duty applicable to goods falling within commodity codes and rules for the calculation of import duty.\nRegulation 3 gives effect to rules of interpretation which apply for the purposes of determining the commodity codes within which goods most appropriately fall.\nThese elements and the rules of interpretation are contained within the document entitled “Tariff of the United Kingdom, version 1.0, dated 8th December 2020”.\nThis instrument is one of a group of instruments covered by an overarching Tax Information and Impact Note (TIIN). The TIIN primarily focusses on the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and will be available in due course at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1430/note",
    "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."
}