{
  "url": "https://openlegislation.uk/customs-tariff-etc-amendment-no-2-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/customs-tariff-etc-amendment-no-2-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/870",
  "legislation_title": "The Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-tariff-etc-amendment-no-2-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020",
  "text": "In regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (lower rate of import duty – goods declared for an authorised use procedure), for “1.1 dated 22nd March 2021” substitute “1.2 dated 19th July 2021”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2020/1431, amended by 2021/380. There are other amending instruments, but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The document entitled “Authorised Use: Eligible goods and rates”, version 1.2 dated 19th July 2021 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 the document electronically can arrange access to a hard copy, subject to government advice on social distancing and travel, by calling 07741 181227 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/2021/870/regulation/4",
    "retrieved_at": "2026-10-28T22:10:35.837243+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."
}