{
  "url": "https://openlegislation.uk/eu-regulation-2020-2038/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-2038/article-2.json",
  "legislation": "eur/2020/2038",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/2038 of 10 December 2020 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor’s undertakings and the inclusion of air transport costs in the customs value, to take account of the withdrawal of the United Kingdom from the Union",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-2038",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.\nIt shall apply from 1 January 2021.\nHowever, Articles 1(2)(b), 1(3)(b), 1(4)(b) and 1(5) shall apply from the day the United Kingdom accedes to the Convention on a common transit procedure.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/2038/article/2",
    "retrieved_at": "2026-11-01T14:42:14.793090+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."
}