{
  "url": "https://openlegislation.uk/customs-transitional-arrangements-eu-exit-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/customs-transitional-arrangements-eu-exit-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1088",
  "legislation_title": "The Customs (Transitional Arrangements) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-transitional-arrangements-eu-exit-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Customs Traders (Accounts and Records) Regulations 1995",
  "text": "(1) The Customs Traders (Accounts and Records) Regulations 1995 are amended as follows.\n(2) In regulation 4 (specific records in the case of certain traders)—\n(a) before paragraph (1) insert—\n“(A1) Subject to paragraph (2), a customs trader who imports goods in relation to which regulation 29C(2) of the import duty regulations imposes a requirement to ensure a transitional supplementary Customs declaration is made must keep and preserve a copy of every such transitional supplementary Customs declaration made by him or on his behalf and a copy of every transitional simplified Customs declaration so made.”;\n(b) in paragraph (2) after “paragraph”, in the first place it occurs, insert “ (A1), ”;\n(c) in paragraph (4) at the end insert—\n““transitional simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1995/1203. Regulation 4 is prospectively amended by S.I. 2019/140."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1088/regulation/2",
    "retrieved_at": "2026-10-28T22:24:45.456698+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."
}