{
  "url": "https://openlegislation.uk/customs-variation-of-import-duty-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/customs-variation-of-import-duty-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/528",
  "legislation_title": "The Customs (Variation of Import Duty) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/customs-variation-of-import-duty-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nTrade\nMade 10th May 2022\nLaid before the House of Commons 11th May 2022\nComing into force 1st June 2022\nThe Secretary of State for International Trade makes the following Regulations in exercise of the powers conferred by section 15(1) of the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/528/introduction",
    "retrieved_at": "2026-10-28T22:00:15.677565+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."
}