{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1987/introduction.json",
  "legislation": "uksi/1987/149",
  "legislation_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 9th February 1987\nLaid before Parliament 16th February 1987\nComing into force 9th March 1987\nThe Commissioners of Customs and Excise, being a department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the European Communities, in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1972 c. 68."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1980/865."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/149/introduction",
    "retrieved_at": "2026-10-29T16:33:18.435995+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."
}