{
  "url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/1436",
  "legislation_title": "The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nMade at 11.25 a.m. on 22nd December 2023\nLaid before the House of Commons at 1.00 p.m. on 22nd 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), 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 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 and 17 of the Act by S.I. 2020/1434, 1439, 1457 and 1605."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1436/introduction",
    "retrieved_at": "2026-10-28T21:36:24.321976+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."
}