{
  "url": "https://openlegislation.uk/customs-warehousing-regulations-1991",
  "json_url": "https://openlegislation.uk/customs-warehousing-regulations-1991.json",
  "id": "uksi/1991/2725",
  "title": "The Customs Warehousing Regulations 1991",
  "short_title": "Customs Warehousing 1991",
  "long_title": "From 1st January 1992 the approval and administration of customs warehouses will be governed by Council Regulation (EEC) No. 2503/88 and Commission Regulation (EEC) No. 2561/90, except in the case of victualling warehouses which will continue to be approved under section 92(2) of the Customs and Excise Management Act 1979 for the purposes of Article 38 of Commission Regulation (EEC) No. 3665/87.",
  "citation": "S.I. 1991/2725",
  "type": "uksi",
  "year": "1991",
  "number": "2725",
  "version": "current",
  "date": "1991-12-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Customs and Excise Management Act 1979",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Value Added Tax",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Offences, penalty and forfeiture",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "RELEVANT COMMUNITY PROVISIONS",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affected_provisions": "Sch.",
      "affecting": "uksi/1993/3014",
      "affecting_title": "The Community Customs Code (Consequential Amendment of References) Regulations 1993",
      "affecting_provisions": "Sch. 4"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1972/68",
      "title": "European Communities Act 1972 (repealed)",
      "url": "https://openlegislation.uk/european-communities-act-1972-repealed",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/customs-warehousing-regulations-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/customs-warehousing-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/customs-warehousing-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2725",
    "retrieved_at": "2026-10-29T14:33:22.146345+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."
}