{
  "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1203",
  "legislation_title": "The Customs Traders (Accounts and Records) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 2nd May 1995\nLaid before Parliament 10th May 1995\nComing into force 1st June 1995\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 21(1) and (6) of the Finance Act 1994, and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 30(b)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations continued (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 30(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "c.9; section 21, by virtue of section 20(4), attracts the definition of \"the Commissioners \" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1203/introduction",
    "retrieved_at": "2026-10-29T13:10:09.517238+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."
}