{
  "url": "https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1434",
  "legislation_title": "The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade at 12.26 p.m. on 15th December 2020\nLaid before the House of Commons 16th December 2020\nComing into force in accordance with regulation 1\nThe Treasury, in exercise of the powers conferred by sections 9(1), 19(1), 31(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.\nIn accordance with section 9(3) of the Taxation (Cross-border Trade) Act 2018, in considering what provision to include in regulations made under section 9(1) of that Act, the Treasury has had regard to recommendations made to them by the Secretary of State.\nThe Treasury considers it appropriate, in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that these Regulations come into force on such day as the Treasury may, by regulations under section 52(2) of that Act, appoint.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2018 c.22."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1434/introduction",
    "retrieved_at": "2026-10-28T22:21:23.034333+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."
}