{
  "url": "https://openlegislation.uk/customs-tariff-miscellaneous-amendments-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-miscellaneous-amendments-regulations-2023/introduction.json",
  "legislation": "uksi/2023/1339",
  "legislation_title": "The Customs Tariff (Miscellaneous Amendments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-tariff-miscellaneous-amendments-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade 6th December 2023\nLaid before the House of Commons 8th December 2023\nComing into force 1st January 2024\nThese Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7), 12(1) and (3), 17(6) and (7), 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the Act”).\nFurther to sections 9(3) and 17(8) of the Act, the Secretary of State has recommended that these Regulations be made.\nFurther to sections 11(7) and 12(5) of the Act, in considering what provision to include in regulations made under sections 11(1) and (3) and 12(1) and (3) of the Act, the Treasury have had regard to the recommendations made to them by the Secretary of State.\nFurther to section 28 of the Act, the Treasury, in exercising the function of making these Regulations and the Secretary of State, in making recommendations that they be made, 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 of the Act has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. Modifications have been made to sections 9, 11, 12 and 17 of the Act by S.I. 2020/1432, 1434, 1435, 1439, 1457 and 1605."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1339/introduction",
    "retrieved_at": "2026-10-28T21:37:24.377631+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."
}