{
  "url": "https://openlegislation.uk/draft-customs-safety-and-security-procedures-eu-exit-no-2-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/draft-customs-safety-and-security-procedures-eu-exit-no-2-regulations-2021/regulation-2.json",
  "legislation": "ukdsi/2021/9780348228984",
  "legislation_title": "The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/draft-customs-safety-and-security-procedures-eu-exit-no-2-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code",
  "text": "In Article 104(5) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, for “1 January 2022” substitute “1 July 2022”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "EUR/2015/2446. The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under section 3 of the European Union (Withdrawal) Act 2018 (c. 16), except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in paragraph 1(1) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22). Article 104(5) was inserted by S.I. 2019/715, which was amended by S.I. 2020/1379 before it came into force. Relevant amendments to Article 104(5) were also made by S.I. 2021/778."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348228984/regulation/2",
    "retrieved_at": "2026-10-30T14:46:26.220692+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."
}